
30th January, 2025
CA Inter Exam
CA Inter Exam Syllabus and Pattern 2025
Table of Contents
CA Inter Exam Pattern and Syllabus 2025: There are two groups in CA Inter–Group 1 and Group 2. Candidates can register in either one group or both groups. The CA Inter exam is conducted offline at a designated centre.
To pass the CA Inter exam, candidates need to get at least 40% marks in each subject and an overall of 50% marks.
By knowing the CA Inter exam pattern and syllabus, students can make an effective study plan which will help students to clear the CA Inter exam in May 2025.
Read the full article to get information about the CA Inter exam pattern and syllabus.
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CA Inter Exam Syllabus and Pattern 2025: Overview
According to the ICAI new scheme, there are a total of 6 papers in the CA Inter exam. Check out the below table for the CA Inter Exam Pattern and Syllabus overview.
Exam conducted body |
ICAI |
Exam name |
CA Intermediate |
Exam frequency |
Thrice a year–May, September, and January |
Negative marking |
No |
Types of questions |
Objective and subjective |
Exam duration |
3 hours |
Total Papers |
6 |
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CA Inter Exam Pattern 2025
Groups |
Papers |
Marks |
Group 1 |
Paper 1: Advanced Accounting |
100 |
Paper 2: Corporate and other law |
100 |
|
Paper 3: Taxation Part A: Income Tax Law Part B: Goods and Service Tax |
100 50 50 |
|
Group 2 |
Paper 4: Cost and Management Accounting |
100 |
Paper 5: Auditing and Assurance |
100 |
|
Paper 6: Financial Management and Strategic Management Part A: Financial Management Part B: Strategic Management |
100 50 50 |
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CA Inter Exam 2025: Marking Scheme
All the papers in the CA Inter exam have both objective and descriptive questions. In this, objective-type questions contain 30 marks, while descriptive-type questions contain 70 marks.
It is important to note that there is no negative marking for objective types of questions, and they all are mandatory. The objective type of questions can be either 1 or 2 marks.
Check out the below table for paper-wise marks:
Papers |
Subjective |
Objective |
|
Paper 1: Advanced Accounting |
70 Marks |
30 Marks |
|
Paper 2: Corporate Laws |
70 Marks |
30 Marks |
|
Paper 3: Cost and Management Accounting |
70 Marks |
30 Marks |
|
Paper 4: Taxation |
70 Marks |
30 Marks |
|
Paper 5: Auditing and Ethics |
70 Marks |
30 Marks |
|
Paper 6: |
Financial Management |
35 Marks |
15 Marks |
Strategic Management |
35 Marks |
15 Marks |
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CA Inter Syllabus 2025
Paper 1: Advanced Accounting
Module 1 |
Module 2 |
Module 3 |
Ch-1 Introduction to Accounting Standards |
Ch-5 Asset Based Accounting Standards |
Ch-11 Financial Statement of Companies |
Ch-2 Framework for Preparation and Presentation of Financial Statements |
Ch-6 Liabilities Based Accounting Standards |
Ch-12 Buyback of securities |
Ch-3 Applicability of Accounting Standards |
Ch-7 Accounting Standards Based on Items impacting Financial Statement |
Ch-13 Amalgamation of Companies |
Ch-4 Presentation & Disclosure Based Accounting Standards |
Ch-8 Revenue based accounting standards |
Ch-14 Internal Reconstruction |
Ch-9 Other Accounting Standards |
Ch-15 Accounting for Branches including Foreign Branches |
|
Ch-10 Accounting Standards for Consolidated Financial Statement |
Paper 2: Corporate and Other Laws
Module 1 |
Module 2 |
Module 3 |
Ch-1 Preliminary |
Ch-7 Management and Administration |
Ch-12 The Limited Liability Partnership Act, 2008 |
Ch-2 Incorporation of company and Matters Incidental thereto |
Ch-8 Declaration and payment of dividend |
|
Ch-3 Prospectus and allotment of securities |
Ch-9 Accounts of Companies |
|
Ch-4 Share Capital and Debentures |
Ch-10 Audit and Auditors |
|
Ch-5 Acceptance by deposits by companies |
Ch-11 Companies Incorporated Outside India |
|
Ch-6 Registration of Charges |
||
Part II – Other Laws |
||
Ch-1 The General Clauses Act, 1897 |
Ch-2 Interpretation of Statutes |
Ch-3 The Foreign Exchange Management Act, 1999 |
Paper 3: Taxation
Section A: Income Tax Laws |
||||
Section 1 |
Section 2 |
Section 3 |
Section 4 |
Section 5 |
Ch-1 Basic Concepts |
Ch-3 Heads of income |
Ch-4 Income of other Persons Included in Assessee's Total Income |
Ch-7 Advance Tax, Tax Deduction at source and Tax Collection at source |
Ch-9 Income Tax Liability – Computation and Optimisation |
Ch-2 Residence and scope of Total Income |
Ch-5 Aggregation of Income, Set off and Carry Forward of Losses |
Ch-8 Provisions for filing return of Income and Self-Assessment |
||
Ch-6 Deductions from Gross Total income |
Section B: Goods and Services Tax |
|
Ch-1 GST in India – An Introduction |
Ch-2 Supply under GST |
Ch-3 Charges of GST |
Ch-4 Place of supply |
Ch-5 Exemptions from GST |
Ch-6 Time of Supply |
Ch-7 Value of supply |
Ch-8 Input Tax credit |
Ch-9 Registration |
Ch-10 Tax Invoice, Debit and Credit note |
Ch-11 Accounts and Record |
Ch-12 E-way bill |
Ch-13 Payment of Tax |
Ch-14 Tax Deduction at source and Collection |
Ch-15 Returns |
Paper 4: Cost and Management Accounting
Ch-1 Introduction to Cost and Management Accounting |
Ch-2 Material Cost |
Ch-3 Employee Cost and Direct Expenses |
Ch-4 Overheads – Absorption Costing Method |
Ch-5 Activity Based Costing |
Ch-6 Cost sheet |
Ch-7 Cost Accounting Systems |
Ch-8 Unit & Batch costing |
Ch-9 Job Costing |
Ch-10 Process & Operation Costing |
Ch-11 Joint Products and By Products |
Ch-12 Service costing |
Ch-13 Standard costing |
Ch-14 Marginal Costing |
Ch-15 Budgets and Budgetary control |
Paper 5: Auditing and Ethics
Ch-1 Nature, Objective and Scope of Audit |
Ch-2 Audit Strategy, Audit planning, and Audit Programme |
Ch-3 Risk Assessment and Internal Control |
Ch-4 Audit Evidence |
Ch-5 Audit of Items of Financial Statements |
Ch-6 Audit Documentation |
Ch-7 Completion and Review |
Ch-8 Audit Report |
Ch-9 Special feature of Audit of different types of entities |
Ch-10 Audit of Banks |
Ch-11 Ethics and terms of Audit Engagements |
Paper 6: Financial Management and Strategic Management
Section A: Financial Management |
|
Ch-1 Scope and Objectives of Financial Management |
Ch-2 Types of Financing |
Ch-3 Financial Analysis and Planning |
Ch-4 Cost of Capital |
Ch-5 Financing Decisions – Capital Structure |
Ch-6 Financial Decisions – Leverages |
Ch-7 Investment Decision |
Ch-8 Dividend Decision |
Ch-9 Management of working Capital |
|
Section B: Strategic Management |
|
Ch-1 Introduction to Strategic Management |
Ch-2 Strategic Analysis: External Environment |
Ch-3 Strategic Analysis: Internal Environment |
Ch-4 Strategic Choices |
Ch-5 Strategy Implementation and Evaluation |
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