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 – 1: Advanced Accounting of New Syllabus (2024)

Module 1

1Introduction to Accounting Standards
2Framework for Preparation and Presentation of Financial Statements
3Applicability of Accounting Standards
4Presentation & Disclosures Based Accounting StandardsAccounting Standard 1 Disclosure of Accounting Policies
Accounting Standard 3 Cash Flow Statement
Accounting Standard 17 Segment Reporting
Accounting Standard 18 Related Party Disclosures
Accounting Standard 20 Earnings Per Share
Accounting Standard 24 Discontinuing Operations
Accounting Standard 25 Interim Financial Reporting

Module 2 

5Assets Based Accounting StandardsAccounting Standard 2 Valuation of Inventory
Accounting Standard 10 Property, Plant and Equipment
Accounting Standard 13 Accounting for Investments
Accounting Standard 16 Borrowing Costs
Accounting Standard 19 Leases
Accounting Standard 26 Intangible Assets
Accounting Standard 28 Impairment of Assets
6Liabilities Based Accounting StandardsAccounting Standard 15 Employee Benefits
AS 29 (Revised) Provisions, Contingent Liabilities and Contingent Assets
7Accounting Standards Based on Items Impacting Financial StatementAccounting Standard 4 Contingencies and Events occurring after the Balance Sheet Date
Accounting Standard 5 Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies
Accounting Standard 11 The Effects of Changes in Foreign Exchange Rates
Accounting Standard 22 Accounting for Taxes on Income
8Revenue Based Accounting StandardsAccounting Standard 7 Construction Contracts
Accounting Standard 9 Revenue Recognition
9Other Accounting StandardsAccounting Standard 12 Accounting for Government Grants
Accounting Standard 14 Accounting for Amalgamations
10Accounting Standards for Consolidated Financial StatementAccounting Standard 21 Consolidated Financial Statements
Accounting Standard 23 Accounting for Investments in Associates in Consolidated Financial Statements
Accounting Standard 27 Financial Reporting of Interests in Joint Ventures

Module 3 

11Financial Statements of CompaniesPreparation of Financial Statements
Cash Flow Statement
12Buyback of Securities
13Amalgamation of Companies
14Accounting for Reconstruction of Companies
15Accounting for Branches including Foreign Branches

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 – 2: Corporate and Other Laws of New Syllabus (2024)

Part 1 – Corporate Law

Module 1

2Incorporation of Company and Matters Incidental Thereto
3Prospectus and Allotment of Securities
4Share Capital and Debentures
5Acceptance of Deposits by Companies
6Registration of Charges

Module 2

7Management & Administration
8Declaration and Payment of Dividend
9Accounts of Companies
11Companies Incorporated Outside India

Module 3

12The Limited Liability Partnership Act, 2008

Part 2 – Other Laws

1The General Clauses Act, 1897
2Interpretation of Statutes
3The Foreign Exchange Management Act, 1999

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 – 3: Taxation of New Syllabus (2024)

Section A: Income-tax Law

Module 1

1SECTION IBasic Concepts
Residence and Scope of Total Income
2SECTION IIOverview, Scenario, Crossword Puzzle
3Heads of IncomeSalaries
Income from House Property
Profits and Gains of Business or Profession
Capital Gains
Income from Other Sources

Module 2

1SECTION IIIChapter 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
2SECTION IVChapter 7: Advance Tax, Tax Deduction at Source and Tax Collection at Source
Chapter 8: Provisions for filing Return of Income and Self Assessment
3SECTION VChapter 9: Income Tax Liability – Computation and Optimisation

Section B: Goods and Services Tax

Module 1

1GST in India – An Introduction
2Supply under GST
3Charge of GST
4Place of Supply
5Exemptions from GST
6Time of Supply
7Value of Supply

Module 2

8Input Tax Credit
10Tax Invoice; Credit and Debit Notes
11Accounts and Records
12E-Way Bill
13Payment of Tax
14Tax Deduction at Source and Collection of Tax at Source

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 – 4: Cost and Management Accounting of New Syllabus (2024)

Module 1

1Introduction to Cost and Management Accounting
2Material Cost
3Employee Cost and Direct Expenses
4Overheads – Absorption Costing Method
5Activity Based Costing
6Cost Sheet
7Cost Accounting Systems

Module 2

8Unit & Batch Costing
9Job Costing
10Process & Operation Costing
11Joint Products and By Products
12Service Costing
13Standard Costing
14Marginal Costing
15Budgets and Budgetary Control

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 – 5: Auditing and Ethics of New Syllabus (2024)

Module 1

1Nature, Objective and Scope of Audit
2Audit Strategy, Audit Planning and Audit Programme
3Risk Assessment and Internal Control
4Audit Evidence
5Audit of Items of Financial Statements

Module 2

6Audit Documentation
7Completion and Review
8Audit Report
9Special Features of Audit of Different Type of Entities
10Audit of Banks
11Ethics and Terms of Audit Engagements

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 – 6: Financial Management and Strategic Management of New Syllabus (2024)

Section A: Financial Management

Module 1

1Scope and Objectives of Financial Management
2Types of Financing
3Financial Analysis and Planning – Ratio Analysis
4Cost of Capital
5Financing Decisions – Capital Structure
6Financing Decisions – Leverages

Module 2

7Investment Decisions
8Dividend Decision
9Management of Working CapitalIntroduction to Working Capital Management
Treasury and Cash Management
Management of Inventory
Management of Receivables
Management of Payables (Creditors)
Financing of Working Capital

Section B: Strategic Management

1Introduction to Strategic Management
2Strategic Analysis: External Environment
3Strategic Analysis: Internal Environment
4Strategic Choices
5Strategy Implementation and Evaluation

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 Question Papers with Suggested 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

Know about: CA Intermediate Result

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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