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Updated By Puja Gupta on 10 Mar, 2026 13:29
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 |
| CA Intermediate 2026 Results | - |
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% |
CA Intermediate is the second and most comprehensive level of the CA programme, bridging the gap between the foundational concepts covered in CA Foundation and the advanced professional knowledge tested at the CA Final level. Clearing both groups of CA Intermediate is mandatory for every candidate before proceeding to CA Final and eventually earning the designation of a Chartered Accountant.
Candidates must regularly visit the official ICAI website at icai.org to stay updated with any revisions or amendments to the CA Intermediate syllabus, particularly as ICAI periodically updates the syllabus in line with changes in taxation laws, corporate laws, and accounting standards. Preparing strictly as per the latest syllabus under the new scheme of education and training is essential to avoid studying outdated topics.
Candidates can access and download the latest CA Intermediate Syllabus 2026 from the link below.
CA Intermediate Syllabus 2026 Link
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.
While ICAI's official study material, practice manuals, RTPs, and MTPs should form the foundation of every candidate's preparation, the following expert and topper-recommended reference books can significantly strengthen conceptual understanding and exam practice:
| Paper | Book | Author |
|---|---|---|
| Paper 1 — Advanced Accounting | Accountancy for CA Intermediate Group I | P.C. Tulsian |
| Paper 2 — Corporate & Other Laws | Corporate & Other Laws (2 Volume Set) | D.S. Rawat & Deepti Maheshwari |
| Paper 3 — Taxation (Income Tax) | Students Guide to Income Tax | Vinod K. Singhania |
| Paper 3 — Taxation (GST) | Handbook on Taxation | G. Sekar (Padhuka) |
| Paper 4 — Cost & Management Accounting | Cost Accounting & Financial Management | B. Saravana Prasath (Padhuka) |
| Paper 5 — Auditing & Ethics | Auditing & Ethics Notes | CA Shubham Keswani |
| Paper 6 — Financial Management & Strategic Management | FM & SM Cracker | CA Rakesh Rathi & CA Vivek Panwar |
| All Papers | Shuchita Scanner Series | Arun Kumar & CS Munish Bhandari |
Want to know more about CA Intermediate
Yes, the syllabus remains the same for both the May and November 2026 sessions. However, certain papers — particularly Taxation (Paper 3) — are updated annually to reflect amendments in Income Tax and GST laws. Candidates must refer to the specific study material issued by ICAI for the relevant exam session to ensure they are aware of the latest applicable amendments.
The official CA Intermediate syllabus 2026 PDF can be downloaded directly from ICAI's official website at icai.org under the Board of Studies section. Candidates should ensure they download the latest version updated under the new scheme to avoid preparing outdated topics.
Yes. ICAI introduced a revised syllabus under the New Scheme of Education and Training, effective from 2023. The updated syllabus reduced the number of papers from 8 to 6, reorganised into two groups of three papers each. Candidates appearing for the May 2026 session must prepare strictly as per this new scheme syllabus available on icai.org.
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