Home / CA Intermediate / CA Intermediate Syllabus for January 2025 Exams – Download PDF

CA Intermediate

CA Intermediate Syllabus for January 2025 Exams – Download PDF

Team CA Wizard

CA Intermediate Sure Success Bactch September 2025

ICAI (The Institute of Chartered Accountants of India) has released the new CA Intermediate syllabus 2025 for the Jan 2025 exams under the new ICAI scheme. Candidates can download the new & updated pdf of the CA inter syllabus from here.

Furthermore, ICAI has recently announced a CA New Scheme 2025 under which major changes are made in each level of the CA course. In the intermediate level, two subjects are eliminated from 8 to 6. The new CA Intermediate course includes six subjects, which are further divided into two groups, namely Group 1 and Group 2.
In this article, we provide you with all the updated details of the CA Intermediate New Syllabus January 2025 and CA Intermediate subjects of January 2025 CA Intermediate exams.

Also, Check The CA Intermediate Exam form and CA Inter Exam Dates. Download your CA Intermediate admit card from CA Wizard.

TABLE OF CONTENT

Download the CA Intermediate Syllabus 2025 PDF
CA Intermediate Syllabus 2025
ICAI CA Intermediate Syllabus 2025 Updates (New Course)
- New Topics Addition to the CA Intermediate Syllabus 2025
- Deduction of Topics from CA Intermediate Syllabus 2025

ICAI CA Intermediate Exam Pattern 2025
ICAI CA Intermediate Subjects & Marks Distribution Jan 2025
Frequently Asked Question

Download the CA Intermediate Syllabus 2025 PDF

CMA Final November 2025 New Bactch 21Nov

Click on the Download link for the New Syllabus of CA Intermediate:-

CA Intermediate New Syllabus September 2025 PDF

Download

Also, Download CA Intermediate Study Material 2025 from the given Link

CA Intermediate Syllabus 2025

Paper – 1: Advanced Accounting of New Syllabus (2025)

CA’s intermediate accounting syllabus consists of a total of 15 chapters. For the preparation of CA intermediate exams 2025, students have to go through every chapter.

Syllabus Modules	Chapters
Module-1
	Chapter 1: Introduction to Accounting Standards
	Chapter 2: Framework for Preparation and Presentation of Financial Statements
	Chapter 3: Applicability of Accounting Standards
	Chapter 4: Presentation and Disclosures Based Accounting Standards Unit 1: Accounting Standard 1 Disclosure of Accounting Policies Unit 2: Accounting Standard 3 Cash Flow Statement Unit 3: Accounting Standard 17 Segment Reporting Unit 4: Accounting Standard 18 Related Party Disclosures Unit 5: Accounting Standard 20 Earnings Per Share Unit 6: Accounting Standard 24 Discontinuing Operations Unit 7: Accounting Standard 25 Interim Financial Reporting
Module-2
	Chapter 5: Assets Based Accounting Standards Unit 1: Accounting Standard 2 Valuation of Inventory Unit 2: Accounting Standard 10 Property, Plant and Equipment Unit 3: Accounting Standard 13 Accounting for Investments Unit 4: Accounting Standard 16 Borrowing Costs Unit 5: Accounting Standard 19 Leases Unit 6: Accounting Standard 26 Intangible Assets Unit 7: Accounting Standard 28 Impairment of Assets
	Chapter 6: Liabilities Based Accounting Standards Unit 1: Accounting Standard 15 Employee Benefits Unit 2: AS 29 (Revised) Provisions, Contingent Liabilities and Contingent Assets
	Chapter 7: Accounting Standards Based on Items Impacting Financial Statement Unit 1: Accounting Standard 4 Contingencies and Events occurring after the Balance Sheet Date Unit 2: Accounting Standard 5 Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies Unit 3: Accounting Standard 11 The Effects of Changes in Foreign Exchange Rates Unit 4: Accounting Standard 22 Accounting for Taxes on Income
	Chapter 8: Revenue Based Accounting Standards Unit 1: Accounting Standard 7 Construction Contracts Unit 2: Accounting Standard 9 Revenue Recognition
	Chapter 9: Other Accounting Standards Unit 1: Accounting Standard 12 Accounting for Government Grants Unit 2: Accounting Standard 14 Accounting for Amalgamations
	Chapter 10: Accounting Standards for Consolidated Financial Statement Unit 1: Accounting Standard 21 Consolidated Financial Statements Unit 2: Accounting Standard 23 Accounting for Investments in Associates in Consolidated Financial Statement Unit 3: Accounting Standard 27 Financial Reporting of Interests in Joint Ventures
Module-3
	Chapter 11: Financial Statements of Companies Unit 1: Preparation of Financial Statements Unit 2: Cash Flow Statement
	Chapter 12: Buyback of Securities
	Chapter 13: Amalgamation of Companies
	Chapter 14: Accounting for Reconstruction of Companies
	Chapter 15: Accounting for Branches including Foreign Branches

Paper – 2: Corporate and Other Laws of New Syllabus (2025)

The syllabus of Paper – 2 of the CA intermediate syllabus is divided into two parts.

Part 1 – Company Law and Limited Liability Partnership Law (70 Marks)

Objective: The students here will develop an understanding of the provisions of company law. Apart from that, they’ll learn how to address application-oriented issues.

Part 2 – Other Laws (30 Marks)

Objective: To make the students understand the selected legislation’s provisions and learn to address the application-oriented issues. The students will also understand the rules for the interpretation of statutes.

Syllabus Modules	Chapters
Module-1
	Chapter 1: Preliminary
	Chapter 2: Incorporation of Company and Matters Incidental Thereto
	Chapter 3: Prospectus and Allotment of Securities
	Chapter 4: Share Capital and Debentures
	Chapter 5: Acceptance of Deposits by Companies
	Chapter 6: Registration of Charges
Module-2
	Chapter 7: Management & Administration
	Chapter 8: Declaration and Payment of Dividend
	Chapter 9: Accounts of Companies
	Chapter 10: Audit and Auditors
	Chapter 11: Companies Incorporated Outside India
Module-3	Chapter 12: The Limited Liability Partnership Act, 2008
Module-3 (Part-II Other Laws)
	Chapter 1: The General Clauses Act, 1897
	Chapter 2: Interpretation of Statutes
	Chapter 3: The Foreign Exchange Management Act, 1999

Paper – 3: Taxation of New Syllabus (2025)

Section A: Income-tax Law (50 marks)

Syllabus Modules	Chapters
Module-1
	Section I Chapter 1: Basic Concepts Chapter 2: Residence and Scope of Total Income
	Section II Chapter 3: Heads of Income
Module-2
	Section III Chapter 4: Income of Other Persons included in Assessee’s Total Income Chapter 5: Aggregation of Income, Set-Off and Carry Forward of Losses Chapter 6: Deductions from Gross Total Income
	Section IV Chapter 7: Advance Tax, Tax Deduction at Source and Tax Collection at Source Chapter 8: Provisions for filing Return of Income and Self Assessment
	Section V Chapter 9: Income Tax Liability – Computation and Optimisation

Section B: Goods and Services Tax (50 marks)

Syllabus Modules	Chapters
Module-1
	Chapter 1: GST in India – An Introduction
	Chapter 2: Supply under GST
	Chapter 3: Charge of GST
	Chapter 4: Place of Supply
	Chapter 5: Exemptions from GST
	Chapter 6: Time of Supply
	Chapter 7: Value of Supply
Module-2
	Chapter 8: Input Tax Credit
	Chapter 9: Registration
	Chapter 10: Tax Invoice; Credit and Debit Notes
	Chapter 11: Accounts and Records
	Chapter 12: E-Way Bill
	Chapter 13: Payment of Tax
	Chapter 14: Tax Deduction at Source and Collection of Tax at Source
	Chapter 15: Returns

Paper – 4: Cost and Management Accounting of New Syllabus (2025)

Syllabus Modules	Chapters
Module-1
	Chapter 1: Introduction to Cost and Management Accounting
	Chapter 2: Material Cost
	Chapter 3: Employee Cost and Direct Expenses
	Chapter 4: Overheads – Absorption Costing Method
	Chapter 5: Activity Based Costing
	Chapter 6: Cost Sheet
	Chapter 7: Cost Accounting Systems
Module-2
	Chapter 8: Unit and Batch Costing
	Chapter 9: Job Costing
	Chapter 10: Process and Operation Costing
	Chapter 11: Joint Products and By Products
	Chapter 12: Service Costing
	Chapter 13: Standard Costing
	Chapter 14: Marginal Costing
	Chapter 15: Budgets and Budgetary Control

Paper – 5: Auditing and Ethics of New Syllabus (2025)

Syllabus Modules	Chapters
Module-1
	Chapter 1: Nature, Objective and Scope of Audit
	Chapter 2: Audit Strategy, Audit Planning and Audit Programme
	Chapter 3: Risk Assessment and Internal Control
	Chapter 4: Audit Evidence
	Chapter 5: Audit of Items of Financial Statements
Module-2
	Chapter 6: Audit Documentation
	Chapter 7: Completion and Review
	Chapter 8: Audit Report
	Chapter 9: Special Features of Audit of Different Type of Entities
	Chapter 10: Audit of Banks
	Chapter 11: Ethics and Terms of Audit Engagements

Paper – 6: Financial Management and Strategic Management of New Syllabus (2025)

Section A: Financial Management

Syllabus Modules	Chapters
Module-1
	Chapter 1: Scope and Objectives of Financial Management
	Chapter 2: Types of Financing
	Chapter 3: Financial Analysis and Planning – Ratio Analysis
	Chapter 4: Cost of Capital
	Chapter 5: Financing Decisions – Capital Structure
	Chapter 6: Financing Decisions – Leverages
Module-2
	Chapter 7: Investment Decisions
	Chapter 8: Dividend Decision
	Chapter 9: Management of Working Capital

Section B: Strategic Management

Syllabus Modules	Chapters
Module-1
	Chapter 1: Introduction to Strategic Management
	Chapter 2: Strategic Analysis: External Environment
	Chapter 3: Strategic Analysis: Internal Environment
	Chapter 4: Strategic Choices
	Chapter 5: Strategy Implementation and Evaluation

Also Read: Download the Latest ICAI CA Intermediate Paper Attempting Tips for the January 2025 examination.

ICAI CA Intermediate Syllabus 2025 Updates (New Course)

The Institution of Chartered Accountants of India has issued a notification regarding the addition and Modification in the syllabus of the CA Intermediate 2025 Examination. ICAI has added and also reduced some topics from the syllabus. Below you will find all the latest changes and their modification details done by the ICAI for the CA Intermediate New Cours e Subjects and Syllabus 2025.

Also, Check and Download the CA Intermediate Question Papers with Suggested Answers.

New Topics Addition to the CA Intermediate Syllabus 2025

Below are all the latest updates in the CA Intermediate Jan 2025 syllabus.

Paper 1 Accounting topics have been shifted to Paper 5 advanced accounting.
ICAI has added the dissolution of Partnership firms, including the piecemeal distribution of assets, along with the conversion of a partnership firm into a company and sale to a company, which is an issue related to accounting in limited liability partnerships.

Deduction of Topics from CA Intermediate Syllabus 2025

Below are the topics that are removed from the ICAI for the CA Intermediate (New Course) January 2025 Examination.

Underwriting of Shares and Debentures.
Valuation of Goodwill
Application of Guidance Notes issued by the ICAI on specified accounting aspects.
Financial Reporting of Insurance Companies and Mutual Funds and regulatory requirements thereof.
Parties to notes, Bills, and Cheques, Presentment of Negotiable Instruments, Payment and interest, and Noting and protest.

ICAI CA Intermediate Exam Pattern 2025

Details related to the CA Intermediate Exam pattern, such as the mode of examination, time duration, subject-wise Marking Scheme, and Weightage, are provided officially under the CA Intermediate Exam Pattern 2025. Candidates must have a better understanding of the paper pattern before commencing their preparations for the CA Intermediate exam in January 2025.

Exam Mode	Pen and Paper-based Examination
Type of question	Objective and subjective
Medium of Exam	English and Hindi
Total No. of Papers	6 Papers
No of Marks	600 Marks ( 100 Marks Each per Papers)
Negative Marks	No Negative Marking
Conducting Body	Institute of Chartered Accounting of India

Check: CA Intermediate Result

ICAI CA Intermediate Subjects & Marks Distribution January 2025

CA Intermediate Subjects 2025 and the marks distribution of the CA Intermediate 2025 New Course are:-

Paper	Subject	Marks
Paper 1	Advance Accounting	100 Marks
Paper 2	Corporate Laws and Other Laws Part I: Company Law And Limited Liability Partnership Law Part II: Other Laws	100 Marks Part I: 70 Marks Part II: 30 Marks
Paper 3	Taxation Section A: Income Tax Law Section B: Goods and Services Tax	100 Marks Section A: 50 Marks Section B: 50 Marks
Paper 4	Cost and Management Accounting	100 Marks
Paper 5	Auditing and Ethics	100 Marks
Paper 6	Financial Management and Strategic Management Section A: Finanacial Management Section B: Strategic Management	100 Marks Section A: 50 Marks Section B: 50 Marks

For complete and detailed Section-Wise Weightage- VISIT HERE

Frequently Asked Question

Q.1 How many subjects are there in CA Intermediate Syllabus?

Answers—There are 6 Subjects in CA Intermediate. They are divided into 2 groups of 100 marks each.

Q.2 Is there any negative marking in the CA Intermediate Examination?

Answer – No, there is no negative marking in the CA Intermediate Examination.

Q.3 What are the passing marks in the CA intermediate examination?

Answer—A Student appearing in the CA Intermediate examination has to score a minimum of 40% marks in each subject and an aggregate score of 50%.

Q.4 How many attempts are allowed for the CA Intermediate Examination?

Answer—A CA Intermediate student is allowed to take 8 Attempts at the CA Intermediate Exam. After that, they have to renew their registration.

Q.5 When will the CA Intermediate January 2025 Examination be held?

Answer—The ICAI has not announced the dates yet; according to past trends, the exam will be held in mid-September.

Q.6 Is CA Intermediate easy?

Answer—CA Inter is one of the toughest exams, and passing it requires a lot of hard work. There has always been a disparity between the number of students who take it each year and those who pass it.

Q.7 What are the subjects in CA Inter Group 1?

Answer—Group 1 contains a syllabus of three papers, such as Advance Accounting, Laws, and Taxation.