Syllabus along with subjects explained in detail
After crossing the first level of your CA journey — the CA Foundation, you reach the CA Intermediate level/
Understanding the CA Inter syllabus and CA Inter subjects is where you start planning and preparing yourself for the CA inter exams
The ICAI has revised the CA inter syllabus 2024, bringing fresh updates to the CA inter program to ensure what students learn is aligned with the new developments in accounts, finance and other economic sectors.
While the CA inter subjects remain more or less the same as before, the topics in the CA intermediate syllabus have gone through some changes. Hence, it’s vital to know the latest CA inter syllabus for all candidates applying for the CA intermediate exams.
This resource guide will familiarize you with the changes made in the CA intermediate syllabus 2024, the subjects in CA inter, and the subject-wise marks distribution. We’ll round off by addressing some of the most common questions that candidates have in mind regarding the CA inter syllabus and subjects.
ICAI has made some changes in the CA inter syllabus. Some topics from the previous syllabus have been removed and some have been added to the new CA inter syllabus. Check the next two sections for details.
In the revised curriculum valid from May 2021, there are 8 papers covering the allotted subjects of CA intermediate. 4 of these papers are further divided into two sections each. You must also take note of the fact that these sections can either be descriptive or objective in nature.
The table below will help you understand the subject-wise marks distribution along with whether a paper is descriptive or objective.
Paper |
Subject |
Sections |
Max Marks |
Type |
Paper-1 |
Advanced Accounting |
- |
100 |
Descriptive - 70% |
Paper-2 |
Corporate Laws & Other Laws |
|
100 |
Descriptive - 70% Objective - 30% |
Paper-3 |
Taxation |
Direct Tax Laws |
50 |
Descriptive - 70% Objective - 30% |
Indirect Tax Laws |
50 |
|||
Paper-4 |
Cost and Management Accounting |
- |
100 |
Descriptive - 70% |
Paper-5 |
Auditing & Ethics |
- |
100 |
Descriptive - 70% Objective - 30% |
Paper-6
|
Financial Management & Strategic Management
|
Financial Management |
50 |
Descriptive - 70% Objective - 30%
|
Strategic Management |
50 |
All subjects of CA intermediate have been categorized into two groups, namely Group 1 and Group 2.
Here’s a list of CA inter group 1 subjects. Note that each of these papers carries 100 marks in total are the examination duration for each of the papers is 3 hours:
The next section depicts CA inter group 2 subjects:
Let’s give you a detailed breakdown of the topics in each paper.