Updated By Maushumi on 03 Feb, 2026 20:06
Know the detailed CA Intermediate 2026 Syllabus to start your preparation. Develop a strategic study plan to crack the exam and score well.
Your Ultimate Exam Preparation Guide Awaits!
The ICAI has released the official date for the CA Intermediate 2026 exam. Aspirants who want to be a CA in the upcoming days should have a good knowledge of the entire CA Intermediate 2026 syllabus to prepare well in advance. There will be a total of 6 papers in 2 different groups(group 1 and group 2). Each paper carries 100 marks. To pass the exam, candidates should get a minimum of 40% in each paper. They also have to get 50% in a group to appear for the course.
While preparing with the CA Intermediate 2026 syllabus, candidates should rely only on the study materials specifically developed and published for the CA exam. Everyone is also advised to go through the online mock tests provided by the ICAI on their official website. For more details regarding the syllabus, check the details given below.
Also Read:
| CA Intermediate 2026 Exam Pattern | CA Intermediate 2026 How to Prepare |
|---|---|
| CA Intermediate 2026 Hall Ticket | CA Intermediate 2026 Application Form |
Check a few details regarding the CA Intermediate 2026 syllabus:
Particulars | Details |
|---|---|
Exam authority | Institute of Chartered Accountants of India(ICAI) |
Frequency | January, May, and September |
Languages of the question paper | English and Hindi |
Exam mode | Offline, i.e., pen-and-paper based |
Duration of the exam | 3 hours |
Passing marks for each paper | 40% |
Passing marks for each group | 50% |
Check the detailed syllabus for Group I papers.
Focus on the entire syllabus to prepare well before the exam.
Chapter 1: Introduction | Chapter 8: Revenue |
|---|---|
Chapter 2: Framework for Preparation of Financial Statements and Presentation of those Statements | Chapter 9: Accounting Standards for Consolidated Financial Statements |
Chapter 3: Relevance of Accounting Standards | Chapter 10: Company Financial Statements |
Chapter 4: Presentation and Disclosures Based on Accounting Standards | Chapter 11: Buyback of Securities |
Chapter 5: Assets | Chapter 12: Amalgamation of Companies |
Chapter 6: Liabilities | Chapter 13: Accounting for Reconstruction |
Chapter 7: Standards Based on Items Impacting Financial Statements | Chapter 14: Accounting for Branches |
Corporate laws have a significant weightage in the CA Intermediate exam. Everyone must study this paper with extra care.
Part 1: Company Law and Limited Liability Partnership Law | ||
|---|---|---|
Module 1 | Module 2 | Module 3 |
Chapter 1: Company and Matters Incidental Thereto | Chapter 7: Declaration of Dividend and Payment of Dividend | Chapter 11: Limited Liability Partnership Act, 2008 |
Chapter 2: Prospectus and Allotment of Securities | Chapter 8: Company Accounts | - |
Chapter 3: Share Capital and Debentures | Chapter 9: Audit | |
Chapter 4: Deposits by Companies | Chapter 10: Companies Outside India | |
Chapter 5: Registration of Charges | - | |
Chapter 6: Administration and Management | ||
Part 2: Other Laws | ||
Chapter 12: General Clauses Act, 1897 | Chapter 13: Interpretation of Statutes | Chapter 14: Foreign Exchange Management Act, 1999 |
This paper includes multiple calculations. So, please practice frequently to study this paper.
Section A: Income Tax | |
|---|---|
Module 1 | Module 2 |
Section I Chapter 1: Residence of Total Income and Scope Chapter 2: Residence and Scope of Total Income | 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 II Chapter 3: Heads of Income Unit 1: Salaries Unit 2: Income from House Property Unit 3: Profits and Gains from professions or businesses Unit 4: Capital Gains Unit 5: Income from Other Ways | Section IV: Chapter 7: Advance Tax, Tax Deduction at Source, and Tax Collection at Source Chapter 8: Provisions for filing the Return of Income Chapter 9: Income Tax Liability |
Section B: Goods and Services Tax | |
Module 1 | Module 2 |
Chapter 1: GST in India | Chapter 8: Tax Invoice; Credit and Debit Notes |
Chapter 2: Supply under GST | Chapter 9: Accounts and Records |
Chapter 3: Charge of GST | Chapter 10: E-Way Bill |
Chapter 4: Exemptions from GS | Chapter 11: Payment of Tax |
Chapter 5: Time of Supply | Chapter 12: Tax Deduction at Source |
Chapter 6: Value of Supply | Chapter 13: Returns |
Chapter 7: Input Tax Credit | - |
Check the detailed syllabus for Group II papers.
To practice the cost and management of accounting, aspirants should practice directly from past question papers or online mock tests.
This paper covers all the new trends of auditing and the ethical practices required for future CAs.
The financial management and ethics management paper covers multiple decision-making units or topics that should be studied with extra care for a better score.
To prepare well for the CA Intermediate 2026 exam, all aspirants should cover the entire syllabus with an in-depth understanding. Start practising from specifically published books by experts in the field. Dedicate 5 to 7 hours daily to practice each topic. You should also find out the weak areas to focus on more. Practice the official mock tests given by the ICAI authority. Here are some of the best books for aspirants.
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