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CA Intermediate Syllabus 2026: The Institute of Chartered Accountants of India (ICAI) has introduced an updated academic structure, bringing major changes to the CA Intermediate Syllabus 2026. Under this βNew Scheme,β the curriculum emphasizes practical understanding, cuts down the number of papers from eight to six, and makes case-study-based Multiple Choice Questions (MCQs) compulsory in every subject. For students preparing for the 2026 examinations, having clarity on the group-wise pattern, marks distribution, and comprehensive paper-wise topics is essential to achieve a strong result.
The CA Intermediate Syllabus 2026 PDF, which includes the updated ICAI New Scheme syllabus, subject-wise themes, and improved study material, is available for applicants to download for easy access and comprehensive advice. In order to facilitate efficient preparation for both Group I and Group II, the official PDF additionally offers case-study-oriented practice questions, recommended solutions, mock test papers, and revision test papers (RTPs and MTPs). To stay updated on any changes or official revisions, it's critical to often review and rely on the most recent syllabus PDF provided by ICAI.
The curriculum is divided into two sections under the ICAI CA Intermediate New Scheme. Group II focuses on management and advanced professional courses, while Group I focuses on the basic areas of accounting, corporate and other legislation, and taxation.
Group I of the CA Intermediate Syllabus 2026 (Paper-Wise Chapters)
According to the ICAI New Scheme, the three required papers in Group I of the CA Intermediate Syllabus 2026 are accounting, law, and taxation. To help you grasp the broad syllabus framework, a detailed chapter-by-chapter outline of Papers 1, 2, and 3 is provided below.
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| Paper | Section / Part | Module | Chapter No. | Chapter Name |
|---|---|---|---|---|
| Paper 1: Advanced Accounting | - | - | 1 | Introduction to Accounting Standards |
| - | - | 2 | Framework for Preparation and Presentation of Financial Statements | |
| - | - | 3 | Applicability of Accounting Standards | |
| - | - | 4 | Presentation & Disclosures Based Accounting Standards | |
| - | - | 5 | Assets Based Accounting Standards | |
| - | - | 6 | Liabilities Based Accounting Standards | |
| - | - | 7 | Accounting Standards Based on Items Impacting Financial Statements | |
| Paper 2: Corporate & Other Laws | Part I β Company Law & LLP Law | Module 1 | 1 | Preliminary |
| 2 | Incorporation of Company and Matters Incidental Thereto | |||
| 3 | Prospectus and Allotment of Securities | |||
| 4 | Share Capital and Debentures | |||
| 5 | Acceptance of Deposits by Companies | |||
| 6 | Registration of Charges | |||
| Module 2 | 7 | Management & Administration | ||
| 8 | Declaration and Payment of Dividend | |||
| 9 | Accounts of Companies | |||
| 10 | Audit and Auditors | |||
| Module 3 | 11 | Companies Incorporated Outside India | ||
| 12 | The Limited Liability Partnership Act, 2008 | |||
| Part II β Other Laws | - | 1 | The General Clauses Act, 1897 | |
| - | 2 | Interpretation of Statutes | ||
| - | 3 | The Foreign Exchange Management Act, 1999 | ||
| Paper 3: Taxation | Section A β Income Tax Law | Module 1 | 1 | Basic Concepts |
| 2 | Residence and Scope of Total Income | |||
| Module 2 | 3 | Heads of Income (Salaries, House Property, PGBP, Capital Gains, Other Sources) | ||
| 4 | Income of Other Persons Included in Assesseeβs Total Income | |||
| 5 | Aggregation of Income, Set-Off & Carry Forward of Losses | |||
| 6 | Deductions from Gross Total Income | |||
| 7 | Advance Tax, TDS & TCS | |||
| 8 | Filing of Return of Income & Self-Assessment | |||
| 9 | Income Tax Liability β Computation & Optimisation | |||
| Section B β Goods & Services Tax (GST) | Module 1 | 1 | GST in India β An Introduction | |
| 2 | Supply under GST | |||
| 3 | Charge of GST | |||
| 4 | Place of Supply | |||
| 5 | Exemptions from GST | |||
| 6 | Time of Supply | |||
| 7 | Value of Supply | |||
| Module 2 | 8 | Input Tax Credit | ||
| 9 | Registration | |||
| 10 | Tax Invoice; Credit and Debit Notes | |||
| 11 | Accounts and Records | |||
| 12 | E-Way Bill | |||
| 13 | Payment of Tax | |||
| 14 | TDS and TCS under GST | |||
| 15 | Returns |
Cost management, auditing standards, financial decision-making, and strategic planning under the ICAI New Scheme are the main topics of the CA Intermediate Syllabus 2026-Group II. The comprehensive paper-by-paper and chapter-by-chapter structure for Papers 4, 5, and 6 is shown here.
| Paper | Section | Module | Chapter No. | Chapter Name |
|---|---|---|---|---|
| Paper 4: Cost and Management Accounting | - | Module 1 | 1 | Introduction to Cost and Management Accounting |
| - | 2 | Material Cost | ||
| - | 3 | Employee Cost and Direct Expenses | ||
| - | 4 | Overheads β Absorption Costing Method | ||
| - | 5 | Activity Based Costing | ||
| - | 6 | Cost Sheet | ||
| - | 7 | Cost Accounting Systems | ||
| - | 8 | Unit & Batch Costing | ||
| - | 9 | Job Costing | ||
| - | 10 | Process & Operation Costing | ||
| - | 11 | Joint Products and By Products | ||
| - | Module 2 | 12 | Service Costing | |
| - | 13 | Standard Costing | ||
| - | 14 | Marginal Costing | ||
| - | 15 | Budgets and Budgetary Control | ||
| Paper 5: Auditing & Ethics | - | Module 1 | 1 | Nature, Objective and Scope of Audit |
| - | 2 | Audit Strategy, Audit Planning and Audit Programme | ||
| - | 3 | Risk Assessment and Internal Control | ||
| - | 4 | Audit Evidence | ||
| - | 5 | Audit of Items of Financial Statements | ||
| - | 6 | Audit Documentation | ||
| - | Module 2 | 7 | Completion and Review | |
| - | 8 | Audit Report | ||
| - | 9 | Special Features of Audit of Different Type of Entities | ||
| - | 10 | Audit of Banks | ||
| - | 11 | Ethics and Terms of Audit Engagements | ||
| Paper 6: Financial Management & Strategic Management | Section A β Financial Management | Module 1 | 1 | Scope and Objectives of Financial Management |
| 2 | Types of Financing | |||
| 3 | Financial Analysis and Planning β Ratio Analysis | |||
| 4 | Cost of Capital | |||
| 5 | Financing Decisions β Capital Structure | |||
| 6 | Financing Decisions β Leverages | |||
| Module 2 | 7 | Investment Decisions | ||
| 8 | Dividend Decision | |||
| 9 | Management of Working Capital | |||
| - | - | Unit I | Introduction to Working Capital Management | |
| - | - | Unit II | Treasury and Cash Management | |
| - | - | Unit III | Management of Inventory | |
| - | - | Unit IV | Management of Receivables | |
| - | - | Unit V | Management of Payables (Creditors) | |
| - | - | Unit VI | Financing of Working Capital | |
| Section B β Strategic Management | - | 1 | Introduction to Strategic Management | |
| - | 2 | Strategic Analysis: External Environment | ||
| - | 3 | Strategic Analysis: Internal Environment | ||
| - | 4 | Strategic Choices | ||
| - | 5 | Strategy Implementation and Evaluation |
| CA Intermediate Papers | Marks for Subjective Questions | Marks for Objective Questions |
|---|---|---|
| Paper 1: Advanced Accounting | 70 | 30 |
| Paper 2: Corporate & Other Laws | 70 | 30 |
| Paper 3: Cost and Management Accounting | 70 | 30 |
| Paper 4: Taxation | 70 | 30 |
| Paper 5: Auditing & Ethics | 70 | 30 |
| Paper 6: Financial Management & Strategic Management | 70 | 30 |
All exams will have a standardized 70:30 split in the 2026 test design, with 30 marks going to objective multiple-choice questions and 70 marks going to descriptive/subjective questions. Interestingly, even for the objective portion of the CA Intermediate exams, there is no negative grading.
| Feature | Details |
|---|---|
| Exam Mode | Offline (Pen and Paper) |
| Total Groups | 2 Groups |
| CA Inter Papers List 2026 | 6 Papers (3 per group) |
| Duration | 3 Hours per paper |
| Total Marks | 600 Marks (100 per paper) |
| Passing Criteria | 40% in each paper & 50% aggregate per group |
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