If you are preparing for the Chartered Accountancy Intermediate course, CA Inter study material is your most important resource to succeed. It is the textbook officially offered by the Institute of Chartered Accountants of India (ICAI) and is comprehensive enough to code every topic, concept, and practice question you will face during your examinations. The study material acts as a complete preparation guide, making it easier for students to understand core subjects like accounting, taxation, and auditing. By providing comprehensive coverage, practical challenges, and examples from previous exams, it guarantees you will be 100% equipped to face one of the most demanding professional exams in commercialism.
CA Intermediate is the second level in the Chartered Accountancy course, which helps students strengthen their theoretical knowledge while focusing on practical problem-solving. To properly prepare for the ICAI CA Inter examination it is imperative to study the ICAI CA Inter study material diligently, as it has been specifically prepared to be per the exact requirements of the ICAI CA Inter exam. Whether you are attempting the Intermediate exam through the Foundation route or the Direct Entry route, the material provides the roadmap to success.
CA Inter New Syllabus
CA Intermediate is the second step in the Chartered Accountancy qualification, after the base level. This stage builds on the basic concepts learned earlier and provides in-depth knowledge of various subjects. The course is divided into six papers, which are further divided into two groups (Group 1 and Group 2). To progress to the final level of the CA program, known as CA Final, students must clear both groups of the Intermediate level. In this stage, students refine deep understanding in core areas such as accounting, corporate regulation, tax, management and cost accounting, and auditing. This stage acts as a transition level, readying students to face the challenges that they are about to encounter in the final part of the CA process.
The CA Intermediate syllabus is based on practical experience and is kept updated by incorporating the current accounting standard, tax law auditing practice, etc. In this manner, the students will be sufficiently prepared for the practical situations they will have to deal with in their careers as professionals.
| Group | Subject | Key Focus Areas |
| Group 1 | Advanced Accounting | Financial accounting, preparation of financial statements, and special accounting areas |
| Corporate and Other Laws | Company law and other laws related to businesses | |
| Cost and Management Accounting | Cost concepts, budgeting, and performance analysis | |
| Taxation | Section A: Income Tax Law | |
| Section B: Goods and Services Tax | ||
| Group 2 | Cost and Management Accounting | Cost Accounting and Management Accounting |
| Auditing and Ethics | Auditing principles, techniques, and professional ethics | |
| Financial Management and Strategic Management | Section A: Income Tax Law | |
| Section B: Goods and Services Tax |
CA Inter Study Material
The CA Inter study material is the institute committee of the Institute of Chartered Accountants of India (ICAI) as a guide for effective and efficient preparation for the CA Intermediate examinations. It contains textbooks, practice manuals, summary test papers, and an example question bank that covers the whole syllabus on a comprehensive and detailed basis. The courseware is developed to help create conceptualized as well as applied problem-solving skills and hence it is the most dependable and complete guide for exam preparation. By using ICAI CA Inter textbook material, students can achieve mastery of the main content areas such as accounting, taxation, auditing, and financial management that will prepare the candidates for one of the toughest stages of the Chartered Accountancy course.
| CA Intermediate Syllabus 2025 for Advanced Accounting | |
| Chapter No. | Chapter Name |
| 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 & Disclosures Based Accounting Standards |
| Chapter 5 | Assets Based Accounting Standards |
| Chapter 6 | Liabilities Based Accounting Standards |
| Chapter 7 | Accounting Standards Based on Items Impacting Financial Statement |
| Chapter 8 | Revenue Based Accounting Standards |
| Chapter 9 | Other Accounting Standards |
| Chapter 10 | Accounting Standards for Consolidated Financial Statement |
| Chapter 11 | Financial Statements of Companies |
| 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 |
CA Intermediate Syllabus Group I: Paper-2
The syllabus of CA Inter Paper 2: Corporate and Other Laws under the New Scheme of Education and Training is divided into detailed segments in the table below. For comprehensive coverage and structured learning, this study material is split into three modules.
| CA Intermediate Syllabus 2025 for Corporate and Other Laws | ||
| PART I – Company Law and Limited Liability Partnership Law | ||
| Module 1 | Module 2 | Module 3 |
| Chapter 1: Preliminary | Chapter 7: Management & Administration | Chapter 12: The Limited Liability Partnership Act, 2008 |
| Chapter 2: Incorporation of Company and Matters Incidental Thereto | Chapter 8: Declaration and Payment of Dividend | _ |
| Chapter 3: Prospectus and Allotment of Securities | Chapter 9: Accounts of Companies | _ |
| Chapter 4: Share Capital and Debentures | Chapter 10: Audit and Auditors | _ |
| Chapter 5: Acceptance of Deposits by Companies | Chapter 11: Companies Incorporated Outside India | _ |
| Chapter 6: Registration of Charges | _ | _ |
| PART II – Other Laws | ||
| Chapter 1: The General Clauses Act, 1897 | Chapter 2: Interpretation of Statutes | Chapter 3: The Foreign Exchange Management Act, 1999 |
| Study Material – Intermediate Course – Paper-2: Corporate and Other Laws – New Scheme of Education and Training | ||
| PART I – COMPANY LAW AND LIMITED LIABILITY PARTNERSHIP LAW | ||
| 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 ·     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 |
| 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-6: Financial Management and Strategic Management(Section A: Financial Management) | |
| 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 – LeveragesAppendix | Module 2 Chapter 7: Investment Decisions Chapter 8: Dividend Decision Chapter 9: Management of Working Capital Unit I: Introduction to Working Capital Management Unit II: Treasury and Cash Management Unit III: Management of Inventory Unit IV: Management of Receivables Unit V: Management of Payables (Creditors) Unit VI: Financing of Working CapitalAppendix |
| Paper-6: Financial Management and Strategic Management(Section B: Strategic Management) |
| 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 |
CA Inter Study Material FAQs
What is the importance of CA Inter study material?
The complete syllabus is covered in the CA Inter study material elaborately.
What are the subjects in the CA Inter syllabus?
The syllabus contains six papers arranged in two categories, accounting, taxation, law, auditing, financial management, etc. It is meant to develop both your technical and practical competence.
How is the CA Inter result calculated?
ICAI computes the score based on marks for each paper. For each subject at least 40% and for a total of 50% it is necessary to obtain the grade. The result also highlights group-wise performance.
What is the CA salary after completing the course?
The CA basic pay is as low as ₹6-8 lakhs per annum for freshers and up to ₹30-50 lakhs in big firms, depending on the level of experience and specialization.
Is there a CA age limit for the course admission?
No, there is no CA age limit. Students of all ages are welcome to enroll provided they fulfill all the eligibility criteria.
