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
- Paper 1 – Accounting
- Paper – 1: Advanced Accounting of New Syllabus (2024)
- Paper 2 – Corporate and Other Laws
- Paper – 2: Corporate and Other Laws of New Syllabus (2024)
- Paper 3 – Cost and Management Accounting
- Paper – 3: Taxation of New Syllabus (2024)
- Paper 4 – Taxation
- Paper – 4: Cost and Management Accounting of New Syllabus (2024)
- Paper 5 – Advanced Accounting
- Paper – 5: Auditing and Ethics of New Syllabus (2024)
- Paper 6 – Auditing and Assurance
- Paper – 6: Financial Management and Strategic Management of New Syllabus (2024)
- Paper 7 – Enterprise Information System and Strategic Management
- Paper 8 – Financial Management and Economics for Finance
- 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 – 1: Advanced Accounting of New Syllabus (2024)
Module 1
S.No. | Chapter | Unit |
1 | Introduction to Accounting Standards | |
2 | Framework for Preparation and Presentation of Financial Statements | |
3 | Applicability of Accounting Standards | |
4 | Presentation & Disclosures Based Accounting Standards | Accounting 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
S.No. | Chapter | Unit |
5 | Assets Based Accounting Standards | Accounting 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 | ||
6 | Liabilities Based Accounting Standards | Accounting Standard 15 Employee Benefits |
AS 29 (Revised) Provisions, Contingent Liabilities and Contingent Assets | ||
7 | Accounting Standards Based on Items Impacting Financial Statement | Accounting 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 | ||
8 | Revenue Based Accounting Standards | Accounting Standard 7 Construction Contracts |
Accounting Standard 9 Revenue Recognition | ||
9 | Other Accounting Standards | Accounting Standard 12 Accounting for Government Grants |
Accounting Standard 14 Accounting for Amalgamations | ||
10 | Accounting Standards for Consolidated Financial Statement | Accounting 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
S.No. | Chapter | Unit |
11 | Financial Statements of Companies | Preparation of Financial Statements |
Cash Flow Statement | ||
12 | Buyback of Securities | |
13 | Amalgamation of Companies | |
14 | Accounting for Reconstruction of Companies | |
15 | Accounting 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
S.No. | Chapter |
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 |
Module 2
S.No. | Chapter | Unit |
7 | Management & Administration | |
8 | Declaration and Payment of Dividend | |
9 | Accounts of Companies | |
11 | Companies Incorporated Outside India |
Module 3
S.No. | Chapter |
12 | The Limited Liability Partnership Act, 2008 |
Part 2 – Other Laws
S.No. | Chapter |
1 | The General Clauses Act, 1897 |
2 | Interpretation of Statutes |
3 | The 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
S.No. | Section | Chapter | Unit |
1 | SECTION I | Basic Concepts | |
Residence and Scope of Total Income | |||
2 | SECTION II | Overview, Scenario, Crossword Puzzle | |
3 | Heads of Income | Salaries | |
Income from House Property | |||
Profits and Gains of Business or Profession | |||
Capital Gains | |||
Income from Other Sources |
Module 2
S.No. | Section | Chapter |
1 | SECTION III | Chapter 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 | ||
2 | SECTION IV | Chapter 7: Advance Tax, Tax Deduction at Source and Tax Collection at Source |
Chapter 8: Provisions for filing Return of Income and Self Assessment | ||
3 | SECTION V | Chapter 9: Income Tax Liability – Computation and Optimisation |
Section B: Goods and Services Tax
Module 1
S.No. | Chapter |
1 | GST in India – An Introduction |
2 | Supply under GST |
3 | Charge of GST |
4 | Place of Supply |
5 | Exemptions from GST |
6 | Time of Supply |
7 | Value of Supply |
Module 2
S.No. | Chapter |
8 | Input Tax Credit |
9 | Registration |
10 | Tax Invoice; Credit and Debit Notes |
11 | Accounts and Records |
12 | E-Way Bill |
13 | Payment of Tax |
14 | Tax Deduction at Source and Collection of Tax at Source |
15 | Returns |
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
S.No. | Chapter |
1 | Introduction to Cost and Management Accounting |
2 | Material Cost |
3 | Employee Cost and Direct Expenses |
4 | Overheads – Absorption Costing Method |
5 | Activity Based Costing |
6 | Cost Sheet |
7 | Cost Accounting Systems |
Module 2
S.No. | Chapter |
8 | Unit & Batch Costing |
9 | Job Costing |
10 | Process & Operation Costing |
11 | Joint Products and By Products |
12 | Service Costing |
13 | Standard Costing |
14 | Marginal Costing |
15 | Budgets 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
S.No. | Chapter |
1 | Nature, Objective and Scope of Audit |
2 | Audit Strategy, Audit Planning and Audit Programme |
3 | Risk Assessment and Internal Control |
4 | Audit Evidence |
5 | Audit of Items of Financial Statements |
Module 2
S.No. | Chapter |
6 | Audit Documentation |
7 | Completion and Review |
8 | Audit Report |
9 | Special Features of Audit of Different Type of Entities |
10 | Audit of Banks |
11 | Ethics 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
S.No. | Chapter |
1 | Scope and Objectives of Financial Management |
2 | Types of Financing |
3 | Financial Analysis and Planning – Ratio Analysis |
4 | Cost of Capital |
5 | Financing Decisions – Capital Structure |
6 | Financing Decisions – Leverages |
Module 2
S.No. | Chapter | Unit |
7 | Investment Decisions | |
8 | Dividend Decision | |
9 | Management of Working Capital | Introduction 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
S.No. | Chapter |
1 | Introduction to Strategic Management |
2 | Strategic Analysis: External Environment |
3 | Strategic Analysis: Internal Environment |
4 | Strategic Choices |
5 | Strategy 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.
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 |
Total No. of Papers |
8 Papers |
No of Marks |
800 Marks ( 100 Marks Each per Papers) |
Negative Marks |
No Negative Marking |
Conducting Body |
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.