CA Intermediate Syllabus for Nov 2023, Exam Pattern, PDF – CAwizard

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.

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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.

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

Part II- Other Laws

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:

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

Part B– Indirect Taxes

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:

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:

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

Section B–Strategic Management

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

Part B– Economics for Finance

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:-

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.