Are you looking for the CA Intermediate Subjects? In this article, we are providing you all the details of the CA Intermediate Subjects 2023. All the subjects are important for the student who is eligible for the advanced CA Intermediate examination or register themselves for the newly revised CA Intermediate syllabus 2023. CA Intermediate is the second milestone for CA students. It is also the gateway for other students who want to pursue their Careers in Chartered Accountant.

ICAI has made several changes in the CA Intermediate Subjects 2023 and students can go through the revised version of the CA intermediate subjects from the below article.

Students can also Check CA Intermediate May 2023 Time Table and Date Sheet here and download your Admit Card for CA Intermediate from CA Wizard.

There are eight papers in the CA Intermediate Subjects. However, the old course had only seven papers. Earlier there was a single paper for Cost and F.M. which has now two separate papers.

CA Inter Syllabus and CA Intermediate subjects are the first things that a CA Intermediate student goes through while preparing for the CA Intermediate Examination. Don’t worry, below we have provided you with the download link of the ICAI CA Intermediate Syllabus and detailed information about the CA Intermediate Subject. We have also provided the details of CA Intermediate subjects with marks distribution and the overview of the CA Intermediate Examination.

Also, Read The Latest ICAI CA Inter Exam Dates For May 2023 examination and download the CA Intermediate Paper with Answers.

CA Intermediate Exam Paper Pattern 2023

Exam mode Pen and paper-based examination
Types of question  Objective and subjective
Medium of exam English and Hindi
Total no. of papers 8 papers
No. of marks 800 marks (100 marks each per paper)
Negative marking No negative marking
Conducting Body ICAI

CA Intermediate Subjects 2023

Students must be aware of all the subjects of CA intermediate at the time of registration for the CA Intermediate exam 2023. Given below is the list of CA intermediate group 1 subjects and CA intermediate group 2 subjects. 

  • Accounting.
  • Corporate and other Laws.
  • Cost and Management Accounting.
  • Taxation.
  • Advanced Accounting.
  • Auditing and Assurance.
  • Enterprise Information System and Strategic Management.
  • Financial Management & Economics for Finance.

Each subject is very important to clear and students have to score 40% in each subject as well as 50% in aggregate of all the subjects. Besides the CA Intermediate subjects given below are in a detailed format, go through the subjects of CA intermediate 2021 very minutely. 

Paper 1– Accounting

Chapters Chapter Names
1 Introduction to Accounting Standards
2 Framework for Preparation and Presentation of Financial Statements (as per Accounting Standards).
3 Overview of Accounting Standards
4 Financial Statement of Companies
5 Profit or Loss Pre and Post Incorporation
6 Accounting for Bonus Issue and Right Issue
7 Redemption of Preference Share
8 Redemption of Debenture
9 Investment Account
10 Insurance Claims for Loss of Stock and Loss of Profit
11 Hire Purchase and Instalment Sale Transaction
12 Departmental Accounts
13 Accounting For Branches Including Foreign Branches
14 Accounts from Incomplete Records

Download CA Inter Accounting Syllabus

Paper 2– Corporate and Other Laws

Part I: Corporate Laws

The Companies Act, 2013 – Sections 1 to 148
Chapters Chapter Names
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
7 Management and Administration
8 Declaration and Payment of Dividend
9 Accounts of Companies
10 Audit and Auditors

Part II- Other Laws

Chapters Chapter Names
1 The Contract Act, 1872
2 The Negotiable Instruments Act, 1881
3 The General Clauses Act, 1897
4 Interpretation of statutes

Download ICAI CA Inter Corporate and Other Law Syllabus

Paper 3– Cost and Management Accounting

Chapters Chapter Names
1 Introduction to Cost and Management Accounting
2 Material Cost
3 Employee Cost
4 Overheads: Absorption and Costing Method
5 Activity Based Costing
6 Cost Sheet
7 Cost Accounting System
8 Unit & Batch Costing
9 Job Costing and Contract Costing
10 Process and Operation Costing
11 Joint Products & By Products
12 Service Costing
13 Standard Costing
14 Marginal Costing
15 Budget and Budgetary Control

Download ICAI CA Inter Cost and Management Accounting

Paper 4– Taxation

Part A– Income Tax Law

Chapters Chapter Names
1 Basic Concepts
2 Residential Status and scope of total income
3 Incomes that do not form part of total income (other than charitable trusts and institutions, political parties and electoral trusts)
4 Heads of income and provisions governing computation of income under different heads
5 The income of other persons included in the assessee’s total income
6 Aggregation of income; set-off, or carry forward and set-off of losses
7 Deductions from gross total income
8 Computation of total income and tax liability of individuals
9 Advance tax, tax deduction at source, and Introduction to tax collection at source
10 Provisions for filing return of income and self-assessment 

Part B– Indirect Taxes

Chapters Chapter Names
1 GST in India- An Introduction
2 Supply Under GST
3 Charge of GST
4 Exemptions From GST
5 Time and Value of Supply
6 Input Tax credit
7 Registration
8 Tax Invoice: Credit and Debit Notes; E-Way Bill
9 Payment of Tax
10 Returns

Download ICAI CA Inter Taxation Syllabus

Paper 5– Advanced Accounting

Chapters Chapter Names
1 Application of Accounting Standards
2 Partnership Accounts
3 Accounting For Employee Stock option Plans
4 Buyback of Securities and Equity Shares and Differential Rights 
5 Amalgamation of Companies
6 Internal Reconstruction
7 Liquidation of Companies
8 Banking Companies
9 Non- Banking Financial Companies
10 Consolidated Financial Statements

Download ICAI CA Inter Advance Accounting

Paper 6– Auditing and Assurance

Chapters Chapter Names
1 Nature, Objective, and Scope of Audit
2 Audit Strategy, Audit Planning, and Audit Programme
3 Audit Documentation and Audit Evidence
4 Risk Assessment and Internal Control
5 Fraud and Responsibilities of the Author in this Regard
6 Audit in an Automated Environment
7 Audit Sampling
8 Analytical Procedures
9 Audit of Items of Financial Statements
10 The Company Audit
11 Audit Report
12 Audit of Banks
13 Audit of Different Types of Entities

Download ICAI CA Inter Auditing and Assurance Syllabus

Paper 7– Enterprise Information System and Strategic Management 

Section A– Enterprise Information System 

Chapters Chapter Names
1 Automated Business Processes
2 Financial and Accounting Systems
3 Information Systems and its Components
4 E-commerce, M-commerce, and Emerging Technologies
5 Core Banking Systems

Section B–Strategic Management

Chapters Chapter Names
1 Introduction to Strategic Management
2 Dynamics of Competitive Strategy
3 Strategy Management Process
4 Corporate Level Strategies
5 Business Level Strategies
6 Functional Level Strategies
7 Organization and Strategic Leadership
8 Strategy Implementation and Control

Download ICAI CA Inter Enterprise Information Systems & Strategic Management

Paper 8– Financial Management and Economics for Finance

Part A– Financial Management

Chapters Chapter Names
1 Scope and Objectives of Financial Management
2 Types of Financing
3 Financial Analysis and Planning -Ratio Analysis
4 Cost of Capital
5 Financing Decision: Capital Structure
6 Financing Decision: Leverages
7 Investment Decision
8 Risk Analysis in Capital Budgeting
9 Dividend Decision
10 Management of Working Capital

Part B– Economics for Finance

Chapters Chapter Names
1 Determination of National Income
2 Public Finance
3 The Money Market
4 International Trade

Download ICAI CA Inter Financial Management and Economics for Finance

ICAI CA Intermediate Subject Wise Marks Distribution 2023

The CA intermediate subject wise marks distribution 2023 are as follows:

Paper Subject Section Marks Type
Paper 1 Accounting   (100 Marks) Descriptive
Paper 2 Corporate Laws and Other Laws     70% Descriptive 30% Objective
    Corporate Laws (60 Marks)  
    Other Laws (40 Marks)  
Paper 3 Cost and Management Accounting   (100 Marks) Descriptive
Paper 4 Taxation     70% Descriptive 30% Objective
    Direct Tax Laws (60 Marks)  
    Indirect Tax Laws (40 Marks)  
Paper 5 Advanced Accounting   (100 Marks) Descriptive
Paper 6 Auditing and Assurance   (100 Marks) 70% Descriptive 30% Objective
Paper 7 Enterprise Information System and Strategic Management     70% Descriptive 30% Objective
    Enterprise Information System (50 Marks)  
    Strategic Management (50 Marks)  
Paper 8 Financial Management and Economics for Finance     Descriptive
    Financial Management (60 Marks)  
    Economics for Finance (40 Marks)  

CA Intermediate Syllabus 2023

ICAI has announced the latest CA intermediate Syllabus 2023. Students can download the CA intermediate syllabus in a pdf format.


Check out the latest CA intermediate subjects 2023 from this page. Students will find the detailed subject list of CA intermediate. CA Wizard is an online portal for CA Foundation, CA Intermediate, and CA Final students. Here students will find all solutions to every problem related to CA. Students can get study materials, sample papers, registration forms, syllabus, subjects, latest updates, and many more from CA Wizard. 

Frequently Asked Questions

Q1. How many CA intermediate subjects are there for the exams 2023?

Ans: Students need to study a total of 8 subjects of CA intermediate for clearing the exams 2023. 

Q2. Where can I get the detailed CA intermediate subject list for the coming exam 2023?

Ans: The detailed CA intermediate subject list for the coming exam 2023 is available above on this page. 

Q3. How much percentage is required to clear the CA intermediate exam?

Ans: Students need to score overall 50 percent and 40 percent in every subject to clear the CA intermediate exam. 

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