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CA Inter Exam Syllabus and Pattern 2025

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.

 

  • 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

 

  • 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

 

  • 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

 

  • 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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