Hey CA Aspirant! In this article, we are providing you with all the details of the CA Intermediate Syllabus Nov. 2023 and the Subject of the Nov. 2023 ca intermediate exams. All these updates are applicable for the students who are eligible for the advanced CA Intermediate examination. CA Intermediate is the second milestone in the way of a chartered accountant. ICAI will be conducting eight papers according to the CA Intermediate Syllabus 2023 in two groups consisting of 4 subjects in each group. A candidate has the choice to attempt one group exam or can attempt both groups at the same time.
CA Intermediate Syllabus & Subjects are the first things that a CA Intermediate aspirant goes through while preparing for the CA Intermediate Examination 2023. Don’t worry below we have shared all the latest updates of the ICAI CA Intermediate Syllabus 2023 and CA Intermediate Subject.
Hence, appearing students can also Download the CA Intermediate Syllabus, Candidates can also check the CA Intermediate syllabus addition and deduction done by the ICAI here. We have also provided the details of CA Intermediate subjects with marks distribution and an overview of the CA Intermediate Examination.
Also Read: ICAI Announced the CA Intermediate Exam form and CA Inter Exam Dates for Nov. 2023. Also, download your Admit Card for CA Intermediate from CA Wizard.
TABLE OF CONTENT
- CA Intermediate Syllabus 2023
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- Paper 1 – Accounting
- Paper 2 – Corporate and Other Laws
- Paper 3 – Cost and Management Accounting
- Paper 4 – Taxation
- Paper 5 – Advanced Accounting
- Paper 6 – Auditing and Assurance
- Paper 7 – Enterprise Information System and Strategic Management
- Paper 8 – Financial Management and Economics for Finance
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- Download the CA Intermediate Syllabus 2023 PDF
- ICAI CA Intermediate Syllabus 2023 Updates ( New Course)
CA Intermediate Syllabus 2023
Paper 1 – Accounting
CA intermediate accounting syllabus consists of a total of 6 chapters. For the preparation of CA intermediate exams 2023, students have to go through every chapter.
| Chapter | Chapter Names |
| 1 | Process of formulation of Accounting Standards including Ind ASs (IFRS converged standards) and IFRSs; convergence vs adoption; objective and concepts of carve-outs. |
| 2 | Framework for Preparation and Presentation of Financial Statements (as per Accounting Standards). |
| 3 | Applications of Accounting Standards |
| 4 | Company Accounts |
| 5 | Accounting for Special Transactions |
| 6 | Special Type of Accounting |
Paper 2 – Corporate and Other Laws
CA intermediate law syllabus consists of two parts: Company Law and Other Laws. Given below is the detailed syllabus of both parts.
Part I- Company Law
| The Companies Act, 2013 – Sections 1 to 148 | |
| Chapter | 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
| Chapter | Chapter Names |
| 1 | The Contract Act, 1872 |
| 2 | The Negotiable Instruments Act, 1881 |
| 3 | The General Clauses Act, 1897 |
| 4 | Interpretation of statutes |
Paper 3 – Cost and Management Accounting
The detailed CA intermediate cost and management accounting syllabus is given below:
| Chapter | Chapter Names |
| 1 | Overview of Cost and Management Accounting |
| 2 | Ascertainment of Cost and Cost Accounting System |
| 3 | Methods of Costing |
| 4 | Cost Control and Analysis |
Paper 4 – Taxation
Given below is the detailed syllabus of CA intermediate taxation which is the fourth paper for CA intermediate. Taxation is divided into two parts: Income tax law and Indirect taxes.
Part A– Income Tax Law
| Chapter | 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 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
| Chapter | Chapter Names |
| 1 | Concept of Indirect Taxes |
| 2 | Goods and Service Tax (GST) Laws |
Paper 5 – Advanced Accounting
The CA intermediate advanced accounting syllabus is given below:
| Chapter | Chapter Names |
| 1 | Application of Accounting Standards |
| 2 | Special Aspects of Company Accounts |
| 3 | Reorganization and Liquidation of Companies |
| 4 | Banking Companies and Non-Banking Financial Companies and regulatory requirements thereof |
| 5 | Consolidated Financial Statements |
| 6 | Dissolution of partnership firms |
Paper 6 – Auditing and Assurance
The CA intermediate auditing and assurance syllabus is as follows:
| Chapter | 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 |
Paper 7 – Enterprise Information System and Strategic Management
The enterprise information system and strategic management system syllabus for the CA intermediate exam 2023 is given below. It consists of two sections. Section A- Enterprise Information System and Section B- Strategic management.
Also Read: Download the Latest ICAI CA Intermediate Paper Attempting Tips For Nov 2023 examination.
Section A– Enterprise Information System
| Chapter | 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
| Chapter | 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 |
Paper 8 – Financial Management and Economics for Finance
The financial management and economics for finance syllabus for 2023 are given below:
Part A– Financial Management
| Chapter | Chapter Names |
| 1 | Financial Management and Financial Analysis |
| 2 | Financing Decisions |
| 3 | Capital Investment and Dividend Decisions |
| 4 | Management of Working Capital |
Part B– Economics for Finance
| Chapter | Chapter Names |
| 1 | Determination of National Income |
| 2 | Public Finance |
| 3 | The Money Market |
| 4 | International Trade |
Download the CA Intermediate Syllabus 2023 PDF
Click on the Download link for the New Syllabus of CA Intermediate
| CA Intermediate Syllabus Nov 2023 PDF | Download |
Also, Download CA Intermediate Study Material 2023 from the given Link
ICAI CA Intermediate Syllabus 2023 Updates (New Course)
The Institution of Chartered Accountants of India has issued the notification regarding the addition and Modification in the syllabus of the CA Intermediate 2023 Examination. Below you will find all the latest changes and their modification details done by the ICAI for the CA Intermediate New Course Subjects and Syllabus 2023.
Also, Read and Download the CA Intermediate Paper with Answers.
Addition to the New Syllabus of CA Intermediate
Below are all the latest updates in the CA Intermediate Nov 2023 syllabus.
- Paper 1 Accounting topics have been shifted to Paper 5 advanced accounting.
- ICAI has added dissolution of Partnership firms including piecemeal distribution of assets along with the conversion of partnership firm into a company and sale to a company which is an issue related to accounting in limited liability partnership.
Deduction of Topics from CA Intermediate Syllabus
Below are the topics which are removed from the ICAI for CA Intermediate (New Couse) Nov 2023 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.
CA Intermediate Paper 4A- Income Tax Law Syllabus Updates
Below are all the changes made by the ICAI in Paper 4A Income tax law of CA Intermediate Nov 2023 Examination.
- Computation of AMT included (in relation to section 35AD and 10AA) through Study Guidelines in the topic “Computation of total income and tax liability of individuals.
ICAI-CA-Intermediate-Exam-Pattern
Details related to the CA Intermediate Exam pattern, Like mode of examination, time duration, subject wise Marking Scheme, and Weightage, are provided officially under CA Intermediate exam pattern 2023. It is vital for candidates to have a better understanding of the paper pattern while commencing their preparations for the CA Intermediate exam Nov 2023.
ICAI CA Intermediate Subjects & Marks Distribution Nov 2023
CA Intermediate Subjects 2023 and the marks distribution of the CA Intermediate 2023 New Course are:-
| 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 Examination 2023 Details
Below are the details of CA Intermediate Examination 2023
|
Exam Mode |
Pen and Paper-based Examination |
|
Type of question |
Objective and subjective |
|
Medium of Exam |
English and Hindi |
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Total No. of Papers |
8 Papers |
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No of Marks |
800 Marks ( 100 Marks Each per Papers) |
|
Negative Marks |
No Negative Marking |
|
Conducting Body |
Frequently Asked Question
Q.1 How many subjects are there in CA Intermediate Syllabus?
Answers- There are 8 Subjects in CA Intermediate. All of them 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 who is appearing in the CA Intermediate examination has to score a minimum of 40% marks in each subject with this they also have to score an aggregate score of 50% in the examination.
Q.4 How many attempts are allowed for the CA Intermediate Examination?
Answer – A CA Intermediate student is allowed to give 8 Attempts of the CA Intermediate Exam after that they have to renew their reregistration.
Q.5 When will CA Intermediate Nov 2023 Examination is going to be held?
Answer – The dates have been not announced by ICAI yet, According to the past trends exam will be held in mid-Nov.
Q.6 Is CA Intermediate easy?
Answer – CA Inter is one of the toughest exams and it takes a lot of hard work to make it through. There has always been a disparity between the number of students who take the exam 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 four papers such as Accounts, Laws, Cost & Taxation
Paper 1 – Accounting (100 Marks)
Paper 2 – Corporate Laws & Other Laws (100 Marks)
Paper 3 – Cost & Management Accounting (100 Marks)
Paper 4 -Taxation (100 Marks)
Q.8 What are the subjects in CA Inter Group 2?
Answer – Group – 2 contains a syllabus of four papers such as Advanced Accounting, Auditing and Assurance, Enterprise Information system and Strategic Management, Financial Management, and Economics for Finance.