CA Intermediate 2025: Paper-Wise Syllabus Under the ICAI New Scheme

The CA Intermediate exam 2025 marks a crucial milestone in every CA student’s journey. With the ICAI New Scheme of Education and Training, the syllabus has been redesigned to make learning more practical, focused, and globally relevant.

If you’re preparing for the CA Inter 2025 attempt, understanding the new paper-wise syllabus is your first step toward effective preparation. This guide breaks down each paper, key topics, and important updates you should know  all in simple.

The CA Intermediate level now consists of two groups with a total of six papers (three in each group). Each paper carries 100 marks, and you must secure:

• At least 40% marks in each subject, and
  
• 50% aggregate in a group to qualify.
  

This new structure reduces subject overlap and emphasizes conceptual clarity, ethics, and analytical thinking.

Group I

1. Advanced Accounting
   
2. Corporate and Other Laws
   
3. Taxation
   

Group II

1. Cost and Management Accounting
   
2. Auditing and Ethics
3. Financial Management and Strategic Management

Strengthen your understanding of financial reporting and accounting standards.

Important Topics:

• Accounting Standards and Framework for Financial Statements
  
• Amalgamation, Absorption & Reconstruction
  
• Consolidation of Financial Statements
  
• Accounting for Banking, Insurance, and Electricity Companies
  
• Partnership and Special Transactions
  

Instead of memorizing journal entries, focus on why they are passed  logic over learning always wins.

Help students understand business laws and corporate governance in practice.

Main Sections:

• Company Law (The Companies Act, 2013): Incorporation, share capital, management, accounts, and audit.
  
• LLP Act, 2008: Nature and structure of LLPs, rights and duties of partners.
  
• Other Business Laws: Indian Contract Act, Sale of Goods Act, Negotiable Instruments Act, and Consumer Protection Act.
  

Create flowcharts for each Act  they help visualize the structure of sections and clauses.

Develop a clear understanding of how taxes are applied, calculated, and regulated in India.

Section A – Income Tax

• Residential status and scope of total income
  
• Heads of income (Salary, House Property, Business, Capital Gains, Other Sources)
  
• Deductions and exemptions
  
• Clubbing and set-off of losses
  
• Assessment of Individuals and Firms
  

Section B – GST (Goods and Services Tax)

• Concept, Levy, and Collection
  
• Time, Place, and Value of Supply
  
• Input Tax Credit (ITC)
  
• Registration and Returns
  
• Payment of Tax and Offences
  

Practice daily computation-based questions and keep a summary notebook for tax rates and key provisions.

Apply cost and management principles for decision-making and performance evaluation.

Key Topics:

• Elements of Cost (Material, Labour, Overheads)
  
• Costing Methods: Job, Batch, Process, Contract
  
• Marginal and Absorption Costing
  
• Budgetary Control & Standard Costing
  
• Decision-Making Tools: Make or Buy, Product Mix, Pricing
  

Write and solve problems manually. Understanding formulas through practice improves accuracy and speed.

Equip students with auditing techniques and the ethical standards expected of CAs.

Major Areas:

• Nature, Objective, and Scope of Audit
  
• Audit Planning, Risk Assessment, and Internal Controls
  
• Audit Evidence and Documentation
  
• Audit of Different Entities (Companies, Banks, NGOs, etc.)
  
• Professional Ethics and Code of Conduct
  

Understand why an audit procedure exists. Use ICAI case studies to learn ethical dilemmas and professional judgment.

Combine finance and strategy concepts for real-world business decision-making.

Section A – Financial Management

• Financial Analysis & Planning
  
• Cost of Capital and Capital Structure
  
• Investment, Dividend, and Working Capital Management
  
• Treasury and Risk Management
  

Section B – Strategic Management

• Strategic Planning & Analysis (SWOT, PESTLE)
  
• Strategy Formulation and Implementation
  
• Corporate-Level & Business-Level Strategies
  
• Leadership, Change Management, and Ethics in Strategy
  

Focus on application-based understanding, case studies and numerical practice help connect theory with real business situations.

The New Scheme introduced by ICAI makes CA Inter more practical and industry-relevant. Here’s what’s new:

• Reduction from 8 papers to 6  combining overlapping areas.
  
• Increased weightage on analytical and case-based questions.
  
• Ethics integrated directly into Audit and Strategic Management.
  
• Focus on conceptual clarity over rote learning.
  
• Updated study material aligned with global standards (IFRS, Business Ethics, Governance).
  
• Self-paced online modules to encourage independent learning (for later levels).
  

Many students struggle not because of difficulty  but because they lack a structured plan. Here’s a simple, effective approach:

1. Start with concept clarity: Don’t jump into test papers before mastering the basics.
   
2. Mix theory and practical subjects daily: This maintains balance and avoids burnout.
   
3. Set weekly revision goals: Revise after every 3–4 study days.
   
4. Use ICAI material as your base: Avoid overloading with multiple sources.
   
5. Solve MTPs and RTPs: These are the best exam-level practice tools.
   
6. Track your progress: Use checklists for topics and revisions.
7. Stay updated with amendments: Especially for Law and Taxation

The CA Intermediate 2025 syllabus under ICAI’s New Scheme is designed to make you not just exam-ready but profession-ready. It encourages analytical thinking, problem-solving, and ethical awareness  all key traits of a good Chartered Accountant.

If you stay consistent, revise regularly, and follow a smart plan, clearing CA Inter in the first attempt is absolutely possible.

Remember: Your effort compounds. Every concept you master today builds the foundation for your CA Final tomorrow.