New Scheme of Education and Training (2023)

CA Intermediate Syllabus

CA Intermediate has six papers of 100 marks each, split into two groups of three. Most papers follow a 30:70 pattern — 30 marks of case-scenario MCQs (no negative marking) and 70 marks descriptive. Entry is via Foundation route or the direct-entry route for graduates.

Papers
6 (2 groups)
Total marks
600
Pattern
30:70 MCQ:desc
Exemption at
60 marks
Passing criteria: Minimum 40% in each paper and 50% in aggregate of each group. Scoring 60+ in a paper (while appearing in all papers of the group) earns an exemption for subsequent attempts.

Group I

Paper 1Advanced Accounting

100 marks · 30:70
  • Introduction to Accounting Standards
  • Framework for Preparation and Presentation of Financial Statements
  • Applicability of Accounting Standards
  • Study of AS 1–29 (as applicable)
  • Company Accounts: Schedule III, Buy-back, Amalgamation, Internal Reconstruction
  • Consolidated Financial Statements (introduction)
  • Branch Accounting including Foreign Branches
Practise Advanced Accounting MCQs

Paper 2Corporate and Other Laws

100 marks · 30:70
  • Companies Act, 2013: Preliminary to Chapter IX (Incorporation, Prospectus, Share Capital, Deposits, Charges, Management & Administration, Dividend, Accounts, Audit)
  • The LLP Act, 2008
  • The General Clauses Act, 1897
  • Interpretation of Statutes
  • The Foreign Exchange Management Act, 1999 (overview)
Practise Corporate and Other Laws MCQs

Paper 3Taxation (Income Tax + GST)

100 marks · 30:70
  • Section A · Income-tax Law: Basic concepts, Residence and Scope, Heads of Income (Salaries, House Property, PGBP, Capital Gains, Other Sources)
  • Clubbing, Set-off of Losses, Deductions from Gross Total Income
  • Advance Tax, TDS and TCS, Return Filing
  • Computation of Total Income and Tax Liability
  • Section B · GST: Supply, Charge of GST, Exemptions, Time and Value of Supply
  • Input Tax Credit, Registration, Tax Invoice, Payment of Tax, Returns
Practise Taxation (Income Tax + GST) MCQs

Group II

Paper 4Cost and Management Accounting

100 marks · 30:70
  • Introduction to Cost and Management Accounting
  • Material, Employee and Overhead Costing
  • Activity Based Costing
  • Cost Sheet and Cost Accounting Systems
  • Job, Batch, Process and Joint Product Costing
  • Service Costing
  • Standard Costing
  • Marginal Costing
  • Budgets and Budgetary Control
Practise Cost and Management Accounting MCQs

Paper 5Auditing and Ethics

100 marks · 30:70
  • Nature, Objective and Scope of Audit
  • Audit Strategy, Planning and Programme
  • Risk Assessment and Internal Control
  • Audit Evidence and Audit Documentation
  • Audit of Items of Financial Statements
  • Audit Report (SA 700 series)
  • Special Features of Audit of Different Entities incl. Banks
  • Audit of Companies under the Companies Act, 2013
  • Ethics and Terms of Audit Engagements
Practise Auditing and Ethics MCQs

Paper 6Financial Management and Strategic Management

100 marks · 30:70
  • Section A · FM: Scope and Objectives, Types of Financing
  • Ratio Analysis, Cost of Capital, Capital Structure, Leverages
  • Capital Budgeting, Working Capital Management, Dividend Decisions
  • Section B · SM: Introduction to Strategic Management
  • Strategic Analysis (external and internal)
  • Strategic Choices and Strategy Implementation
Practise Financial Management and Strategic Management MCQs
FAQs

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What is the 30:70 pattern in CA Intermediate?

Each 100-mark paper has 30 marks of objective case-scenario MCQs (without negative marking) and 70 marks of descriptive questions.

Can graduates skip CA Foundation?

Yes. Commerce graduates with 55% or other graduates with 60% can register for Intermediate directly under the direct-entry route, without appearing for Foundation.

What happens if I score 60+ in one paper but fail the group?

You earn an exemption in that paper for the next three attempts (subject to ICAI conditions), so you only reappear in the remaining papers of the group.

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