CA Intermediate

ICAI CA Intermediate Syllabus & Subjects Nov 2022 (PDF)

ICAI-CA-Intermediate-Syllabus

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.

Also Read: ICAI Announced the CA Intermediate Exam form and CA IPCC Exam Form 2022 Check Now.

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

Students can also Check CA Intermediate 2022 Time Table and Date Sheet here and download your Admit Card for CA Intermediate from CA Wizard.

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.

ChapterChapter Names
1Process of formulation of Accounting Standards including Ind ASs (IFRS converged standards) and IFRSs; convergence vs adoption; objective and concepts of carve-outs.
2Framework for Preparation and Presentation of Financial Statements (as per Accounting Standards).
3Applications of Accounting Standards
4Company Accounts
5Accounting for Special Transactions
6Special 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
ChapterChapter Names
1Preliminary
2Incorporation of Company and Matters Incidental thereto
3Prospectus and Allotment of Securities
4Share Capital and Debentures
5Acceptance of Deposits by Companies
6Registration of Charges
7Management and Administration
8Declaration and Payment of Dividend
9Accounts of Companies
10Audit and Auditors

Part II- Other Laws

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

Paper 3 – COST AND MANAGEMENT ACCOUNTING

The detailed CA intermediate cost and management accounting syllabus is given below:

ChapterChapter Names
1Overview of Cost and Management Accounting
2Ascertainment of Cost and Cost Accounting System
3Methods of Costing
4Cost 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

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

Part B– Indirect Taxes

ChapterChapter Names
1Concept of Indirect Taxes
2Goods and Service Tax (GST) Laws

Paper 5 – ADVANCED ACCOUNTING

The CA intermediate advanced accounting syllabus is given below:

ChapterChapter Names
1Application of Accounting Standards
2Special Aspects of Company Accounts
3Reorganization and Liquidation of Companies
4Banking Companies and Non-Banking Financial Companies and regulatory requirements thereof
5Consolidated Financial Statements
6Dissolution of partnership firms

Paper 6 – AUDITING AND ASSURANCE

The CA intermediate auditing and assurance syllabus is as follows:

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

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

Section B–Strategic Management

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

ChapterChapter Names
1Financial Management and Financial Analysis
2Financing Decisions
3Capital Investment and Dividend Decisions
4Management of Working Capital

Part B– Economics for Finance

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

Download the CA Intermediate Syllabus 2022 PDF

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

CA Intermediate Syllabus 2022 PDFDownload

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:-

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

CA Intermediate Examination 2022 Details

Below are the details of CA Intermediate Examination 2022 

Exam Mode

Pen and Paper-based Examination 

Type 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 Papers) 

Negative Marks 

No Negative Marking 

Conducting Body 

Institute of Chartered Accounting of India

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.

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