CA Intermediate 2026 Syllabus - Check Latest Syllabus for All Subjects

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.

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CA Intermediate 2026 Syllabus

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 PatternCA Intermediate 2026 How to Prepare
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CA Intermediate 2026 Syllabus Highlights

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% 

Colleges Accepting Exam CA Intermediate :

CA Intermediate 2026 Group I Syllabus

Check the detailed syllabus for Group I papers.

Paper I: Advanced Accounting

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 

Paper II: Corporate and Other Laws

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 

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Chapter 3: Share Capital and Debentures

Chapter 9: Audit 

Chapter 4: Deposits by Companies

Chapter 10: Companies Outside India

Chapter 5: Registration of Charges

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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

Paper III: Taxation 

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

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CA Intermediate 2026 Group II Syllabus

Check the detailed syllabus for Group II papers.

Paper IV: Cost and Management Accounting

To practice the cost and management of accounting, aspirants should practice directly from past question papers or online mock tests.

Module 1

Module 2

Chapter 1: Material Cost

Chapter 9: Job Costing

Chapter 2: Employee Cost

Chapter 10: Process Costing and Operation Costing 

Chapter 3: Direct Expenses

Chapter 11: Joint Products 

Chapter 4: Absorption Costing Method

Chapter 12: By Products

Chapter 5: Activity-based Costing

Chapter 13: Service Costing and Standard Costing

Chapter 6: Cost Sheet

Chapter 14: Marginal Costing

Chapter 7: Cost Accounting Systems

Chapter 15: Budgets 

Chapter 8: Unit & Batch Costing

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Paper V: Auditing and Ethics

This paper covers all the new trends of auditing and the ethical practices required for future CAs.

Module 1

Module 2

Chapter 1: Objective and Scope of Audit

Chapter 7: Audit Documentation

Chapter 2: Audit Strategy, Planning, and Programming

Chapter 8: Audit Report and Review

Chapter 3: Risk Assessment 

Chapter 9: Features of Audit of Different Types of Entities

Chapter 4: Internal Control

Chapter 10: Bank Audits

Chapter 5: Audit Evidence

Chapter 11: Ethics and Terms 

Chapter 6: Audit of Items of Financial Statements

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Paper VI: Financial Management & Ethics Management

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. 

Section A: Financial Management

Module 1

Module 2

Chapter 1: Objectives of Financial Management

Chapter 6: Financing Decisions

Chapter 2: Financing Types

Chapter 7: Investment Decisions

Chapter 3: Financial Analysis and Planning

Chapter 8: Dividend Decision

Chapter 4: Cost of Capital

Chapter 9: Working Capital Management 

Unit I: Introduction 

Unit II: Treasury and Cash Management

Unit III: Inventory Management

Unit IV: Receivables Management

Unit V: Payables (Creditors) Management

Unit VI: Financing of Working Capital 

Chapter 5: Financing Decisions

Section B: Strategic Management

Chapter 1: Strategic Management Overview

Chapter 4: Strategic Choices

Chapter 2: Strategic Analysis: External Environment

Chapter 5: Strategy Implementation and Evaluation of Strategy

Chapter 3: Strategic Analysis: Internal Environment

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How to Cover the CA Intermediate Syllabus?

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. 

  • Taxmanns Students' Guide to Accounting Standards
  • MP Vijay Kumar's Business Laws, Ethics AND Communication
  • Cost Accounting by PC Tulsian
  • Taxation by G Sekhar
  • Taxation by TN Manoharan
  • Auditing and Assurance by CA Surbi Bansal
  • Enterprise Information Systems & Strategic Management by B. Saravana Prasath G. Sekar

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