Hey CA Aspirant! In this article, we are providing you all the details of CA Intermediate Syllabus 2022 and the Subject of the 2022 ca intermediate exams. All these updates are applicable for the students who are eligible for the advanced CA Intermediate examination or going to register themselves for the newly revised CA IPCC syllabus Nov 2022. 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 2022 in two groups consisting of 4 subjects 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 2022. Don’t worry below we have shared all the latest updates of the ICAI CA Intermediate Syllabus 2022 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 the overview of the CA Intermediate Examination.
Latest CA Intermediate 2022 Syllabus Papers
Paper 1 – Accounting
Paper 2 – Corporate Laws & Other Laws
Paper 3 – Cost & Management Accounting
Paper 4 – Taxation
Paper 5 – Advanced Accounting
Paper 6 – Auditing & Assurance
Paper 7 – Enterprise Information System & Strategic Management
Paper 8 – Financial Management & Economics for Finance
Syllabus for CA Intermediate 2022 Exams
Paper 1 – ACCOUNTING
CA intermediate accounting syllabus consists of a total of 6 chapters. For the preparation of CA intermediate exams 2022, students have to go through every chapter.
|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|
|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|
|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
|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:
|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
|2||Residential Status and scope of total income|
|3||Incomes which 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 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
|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:
|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:
|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|
|9||Audit of Items of Financial Statements|
|10||The Company Audit|
|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 2022 is given below. It consists of two sections. Section A- Enterprise Information System and Section B- Strategic management.
Also Read: CA Intermediate Paper 2022 Attempting Tips
Section A– Enterprise Information System
|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
|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 2022 are given below:
Part A– Financial Management
|1||Financial Management and Financial Analysis|
|3||Capital Investment and Dividend Decisions|
|4||Management of Working Capital|
Part B– Economics for Finance
|1||Determination of National Income|
|3||The Money Market|
Download the CA Intermediate Syllabus 2022 PDF
Click on the Download link for the New Syllabus of CA Intermediate
|CA Intermediate Syllabus 2022 PDF||Download|
Also, Download CA Intermediate Study Material 2022 from the given Link
ICAI CA Intermediate Syllabus 2022 Updates ( New Course)
The Institution of Chartered Accountant of India has issued the notification regarding the addition and Modification in the syllabus of the CA Intermediate 2022 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 2022.
Addition in the New Syllabus of CA Intermediate
Below are all the latest updates in the CA Intermediate Nov 2022 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 2022 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 2022 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 CA Intermediate Exam pattern, Like mode of examination, time duration, subject wise Marking Scheme and Weightage, are provided officially under CA Intermediate exam pattern 2022. It is vital for candidates to have a better understanding of the paper pattern while commencing their preparations for the CA Intermediate exam Nov 2022.
ICAI CA Intermediate Subjects & Marks Distribution 2022
CA Intermediate Subjects 2022 and the marks distribution of the CA Intermediate 2022 New Course are:-
|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 2022 Details
Below are the details of CA Intermediate Examination 2022
Pen and Paper-based Examination
Type of question
Objective and subjective
Medium of Exam
English and Hindi
Total No. of Papers
No of Marks
800 Marks ( 100 Marks Each per Papers)
No Negative Marking
ICAI CA Intermediate Syllabus – 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 have 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 CA Intermediate Exam after that they have to renew their reregistration.
Q.5 When will CA Intermediate Nov 2022 Examination is going to be held?
Answer – The dates has 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 syllabus of four papers such as Accounts, Laws, Cost & Taxation
Paper 1 – Accounting (100 Marks)
Paper 2 – Corporate Laws & Other Laws (100 Marks)
Part 1st: Company Law (60 Marks)
Part 2nd: Other Laws (40 Marks)
Paper 3 – Cost & Management Accounting (100 Marks)
Paper 4 -Taxation (100 Marks)
Part 1st: Income-Tax Law (60Marks)
Part 2nd: Indirect Taxes (40 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.