CA Intermediate Syllabus for May 2024 Exams – Download PDF

CA Intermediate Syllabus for Nov 2022, Exam Pattern, PDF

ICAI (The Institute of Chartered Accountants of India) has released the new CA Intermediate syllabus 2024 for the May 2024 exams under the new ICAI scheme. Candidates can download the new & updated pdf of the CA inter syllabus from here.

Furthermore, ICAI has recently announced a CA new scheme 2024 under which major changes are made in each level of the ca course. In the intermediate level, the two subjects are eliminated from 8 to 6. The new CA Intermediate course includes six subjects, which are further divided into two groups, namely Group 1 & Group 2.
In this article, we provide you with all the updated details of the CA Intermediate New Syllabus May 2024 and CA Intermediate subjects of the May 2024 CA Intermediate exams.

Also Check: CA Intermediate Exam form and CA Inter Exam Dates. Also, download your Admit Card for CA Intermediate from CA Wizard.


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Download the CA Intermediate Syllabus 2024 PDF

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

CA Intermediate New Syllabus May 2024 PDF Download

Also, Download CA Intermediate Study Material 2024 from the given Link

CA Intermediate Syllabus 2024

Paper – 1: Advanced Accounting of New Syllabus (2024)

CA intermediate accounting syllabus consists of a total of 15 chapters. For the preparation of CA intermediate exams 2024, students have to go through every chapter.

Syllabus Modules
Chapters
Module-1
Chapter 1: Introduction to Accounting Standards
Chapter 2: Framework for Preparation and Presentation of Financial Statements
Chapter 3: Applicability of Accounting Standards
Chapter 4: Presentation and Disclosures Based Accounting Standards
  • Unit 1: Accounting Standard 1 Disclosure of Accounting Policies
  • Unit 2: Accounting Standard 3 Cash Flow Statement
  • Unit 3: Accounting Standard 17 Segment Reporting
  • Unit 4: Accounting Standard 18 Related Party Disclosures
  • Unit 5: Accounting Standard 20 Earnings Per Share
  • Unit 6: Accounting Standard 24 Discontinuing Operations
  • Unit 7: Accounting Standard 25 Interim Financial Reporting
Module-2
Chapter 5: Assets Based Accounting Standards
  • Unit 1: Accounting Standard 2 Valuation of Inventory
  • Unit 2: Accounting Standard 10 Property, Plant and Equipment
  • Unit 3: Accounting Standard 13 Accounting for Investments
  • Unit 4: Accounting Standard 16 Borrowing Costs
  • Unit 5: Accounting Standard 19 Leases
  • Unit 6: Accounting Standard 26 Intangible Assets
  • Unit 7: Accounting Standard 28 Impairment of Assets
Chapter 6: Liabilities Based Accounting Standards
  • Unit 1: Accounting Standard 15 Employee Benefits
  • Unit 2: AS 29 (Revised) Provisions, Contingent Liabilities and Contingent Assets
Chapter 7: Accounting Standards Based on Items Impacting Financial Statement
  • Unit 1: Accounting Standard 4 Contingencies and Events occurring after the Balance Sheet Date
  • Unit 2: Accounting Standard 5 Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies
  • Unit 3: Accounting Standard 11 The Effects of Changes in Foreign Exchange Rates
  • Unit 4: Accounting Standard 22 Accounting for Taxes on Income
Chapter 8: Revenue Based Accounting Standards
  • Unit 1: Accounting Standard 7 Construction Contracts
  • Unit 2: Accounting Standard 9 Revenue Recognition
Chapter 9: Other Accounting Standards
  • Unit 1: Accounting Standard 12 Accounting for Government Grants
  • Unit 2: Accounting Standard 14 Accounting for Amalgamations
Chapter 10: Accounting Standards for Consolidated Financial Statement
  • Unit 1: Accounting Standard 21 Consolidated Financial Statements
  • Unit 2: Accounting Standard 23 Accounting for Investments in Associates in Consolidated Financial Statement
  • Unit 3: Accounting Standard 27 Financial Reporting of Interests in Joint Ventures
Module-3
Chapter 11: Financial Statements of Companies
  • Unit 1: Preparation of Financial Statements
  • Unit 2: Cash Flow Statement
Chapter 12: Buyback of Securities
Chapter 13: Amalgamation of Companies
Chapter 14: Accounting for Reconstruction of Companies
Chapter 15: Accounting for Branches including Foreign Branches

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

The syllabus of Paper – 2 of the CA intermediate syllabus is divided into two parts.

Part 1 – Company Law and Limited Liability Partnership Law (70 Marks)

Objective: The students here will develop an understanding of the provisions of company law. Apart from that, they’ll learn how to address application-oriented issues.

Part 2 – Other Laws (30 Marks)

Objective: To make the students understand the selected legislation’s provisions and learn to address the application-oriented issues. The students will also understand the rules for the interpretation of statutes.

Syllabus Modules
Chapters
Module-1
Chapter 1: Preliminary
Chapter 2: Incorporation of Company and Matters Incidental Thereto
Chapter 3: Prospectus and Allotment of Securities
Chapter 4: Share Capital and Debentures
Chapter 5: Acceptance of Deposits by Companies
Chapter 6: Registration of Charges
Module-2
Chapter 7: Management & Administration
Chapter 8: Declaration and Payment of Dividend
Chapter 9: Accounts of Companies
Chapter 10: Audit and Auditors
Chapter 11: Companies Incorporated Outside India
Module-3
Chapter 12: The Limited Liability Partnership Act, 2008
Module-3 (Part-II Other Laws)
Chapter 1: The General Clauses Act, 1897
Chapter 2: Interpretation of Statutes
Chapter 3: The Foreign Exchange Management Act, 1999

Paper – 3: Taxation of New Syllabus (2024)

Section A: Income-tax Law (50 marks)

Syllabus Modules
Chapters
Module-1
Section I
Chapter 1: Basic Concepts
Chapter 2: Residence and Scope of Total Income
Section II
Chapter 3: Heads of Income
Module-2
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
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
Section V
Chapter 9: Income Tax Liability – Computation and Optimisation

Section B: Goods and Services Tax (50 marks)

Syllabus Modules
Chapters
Module-1
Chapter 1: GST in India – An Introduction
Chapter 2: Supply under GST
Chapter 3: Charge of GST
Chapter 4: Place of Supply
Chapter 5: Exemptions from GST
Chapter 6: Time of Supply
Chapter 7: Value of Supply
Module-2
Chapter 8: Input Tax Credit
Chapter 9: Registration
Chapter 10: Tax Invoice; Credit and Debit Notes
Chapter 11: Accounts and Records
Chapter 12: E-Way Bill
Chapter 13: Payment of Tax
Chapter 14: Tax Deduction at Source and Collection of Tax at Source
Chapter 15: Returns

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

Syllabus Modules
Chapters
Module-1
Chapter 1: Introduction to Cost and Management Accounting
Chapter 2: Material Cost
Chapter 3: Employee Cost and Direct Expenses
Chapter 4: Overheads – Absorption Costing Method
Chapter 5: Activity Based Costing
Chapter 6: Cost Sheet
Chapter 7: Cost Accounting Systems
Module-2
Chapter 8: Unit and Batch Costing
Chapter 9: Job Costing
Chapter 10: Process and Operation Costing
Chapter 11: Joint Products and By Products
Chapter 12: Service Costing
Chapter 13: Standard Costing
Chapter 14: Marginal Costing
Chapter 15: Budgets and Budgetary Control

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

Syllabus Modules
Chapters
Module-1
Chapter 1: Nature, Objective and Scope of Audit
Chapter 2: Audit Strategy, Audit Planning and Audit Programme
Chapter 3: Risk Assessment and Internal Control
Chapter 4: Audit Evidence
Chapter 5: Audit of Items of Financial Statements
Module-2
Chapter 6: Audit Documentation
Chapter 7: Completion and Review
Chapter 8: Audit Report
Chapter 9: Special Features of Audit of Different Type of Entities
Chapter 10: Audit of Banks
Chapter 11: Ethics and Terms of Audit Engagements

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

Section A: Financial Management

Syllabus Modules
Chapters
Module-1
Chapter 1: Scope and Objectives of Financial Management
Chapter 2: Types of Financing
Chapter 3: Financial Analysis and Planning – Ratio Analysis
Chapter 4: Cost of Capital
Chapter 5: Financing Decisions – Capital Structure
Chapter 6: Financing Decisions – Leverages
Module-2
Chapter 7: Investment Decisions
Chapter 8: Dividend Decision
Chapter 9: Management of Working Capital

Section B: Strategic Management

Syllabus Modules
Chapters
Module-1
Chapter 1: Introduction to Strategic Management
Chapter 2: Strategic Analysis: External Environment
Chapter 3: Strategic Analysis: Internal Environment
Chapter 4: Strategic Choices
Chapter 5: Strategy Implementation and Evaluation

Also Read: Download the Latest ICAI CA Intermediate Paper Attempting Tips For Nov 2024 examination.

ICAI CA Intermediate Syllabus 2024 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 2024 Examination. ICAI has added and also reduced some topics from the syllabus. 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 2024.

Also, Check and Download the CA Intermediate Question Papers with Suggested Answers.

New Topics Addition to the CA Intermediate Syllabus 2024

Below are all the latest updates in the CA Intermediate May 2024 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 2024

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.
  • Parties to notes, Bills and Cheques, Presentment of Negotiable Instruments, Payment and interest, and Noting and protest.

ICAI CA Intermediate Exam Pattern 2024

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 2024. It is vital for candidates to have a better understanding of the paper pattern while commencing their preparations for the CA Intermediate exam Nov 2024.

Exam Mode

Pen and Paper-based Examination 

Type of question

Objective and subjective 

Medium of Exam 

English and Hindi

Total No. of Papers 

6 Papers 

No of Marks

600 Marks ( 100 Marks Each per Papers) 

Negative Marks 

No Negative Marking 

Conducting Body 

Institute of Chartered Accounting of India

Check: CA Intermediate Result

ICAI CA Intermediate Subjects & Marks Distribution Nov 2024

CA Intermediate Subjects 2024 and the marks distribution of the CA Intermediate 2024 New Course are:-

Paper Subject Marks
Paper 1 Advance Accounting 100 Marks
Paper 2 Corporate Laws and Other Laws
Part I: Company Law And Limited Liability Partnership Law
Part II: Other Laws
100 Marks
Part I: 70 Marks
Part II: 30 Marks
Paper 3 Taxation
Section A: Income Tax Law
Section B: Goods and Services Tax
100 Marks
Section A: 50 Marks
Section B: 50 Marks
Paper 4 Cost and Management Accounting 100 Marks
Paper 5 Auditing and Ethics 100 Marks
Paper 6 Financial Management and Strategic Management
Section A: Finanacial Management
Section B: Strategic Management
100 Marks
Section A: 50 Marks
Section B: 50 Marks
For complete and detailed Section-Wise Weightage- VISIT HERE

Frequently Asked Question

Q.1 How many subjects are there in CA Intermediate Syllabus? 

Answers- There are 6 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 May 2024 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-May.

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 three papers such as Advance Accounting, Laws, & Taxation.

  • Paper 1 – Advance Accounting (100 Marks)
  • Paper 2 – Corporate Laws & Other Laws (100 Marks)
  • Paper 3 -Taxation (100 Marks)

Q.8 What are the subjects in CA Inter Group 2?

Answer – Group – 2 contains a syllabus of three papers such as Cost and management Accounting, Auditing and Ethics, Financial Management and Strategic Management.

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