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.

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.


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)  
For complete and detailed Section-Wise Weightage- VISIT HERE

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

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

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.

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