CA Intermediate Jan 2026 Chapter-Wise Weightage: High-Scoring Areas
Clearing CA Intermediate is not just about studying long hours, it’s about studying smart. With the Jan 2026 attempt approaching, understanding chapter-wise weightage can help you focus on the right areas, reduce unnecessary workload, and improve your score significantly. Instead of treating every chapter equally, a weightage-based strategy allows you to prioritize what matters most.
This guide explains the exam structure, subject-wise weightage, high-scoring chapters, and a practical preparation approach for Jan 2026.
Table of Contents
CA Intermediate Jan 2026 Exam Structure
The Jan 2026 exam under ICAI’s New Scheme consists of six papers divided into two groups.
Group 1
- Paper 1: Advanced Accounting
- Paper 2: Corporate & Other Laws
- Paper 3: Taxation (Income Tax + GST)
Group 2
- Paper 4: Cost & Management Accounting
- Paper 5: Auditing & Ethics
- Paper 6: Financial Management & Strategic Management
Each paper carries 100 marks, and students must score at least 40% per paper and 50% in aggregate to clear the group.
Why Chapter-Wise Weightage Matters for CA Intermediate Jan 2026
Weightage helps you decide where to invest your time. High-weight chapters offer better returns, making revision structured and preparation less overwhelming. It also helps you plan mock tests, identify scoring topics, and avoid spending too much time on low-return areas. Simply put, weightage helps you study smarter not harder.
Paper 1: Advanced Accounting Chapter-Wise Weightage
| Chapter | Expected Weightage (%) |
|---|---|
| Accounting Standards | 20–25 |
| Consolidated Financial Statements | 10–20 |
| Buyback & Equity-Based Payments | 8–12 |
| Amalgamation & Business Restructuring | 10–15 |
| Partnership Accounts | 10–15 |
| Banking & NBFC Accounts | 8–10 |
| Other Topics | 10–15 |
Accounting Standards remain the most decisive area in this paper, followed closely by Amalgamation and Partnership Accounts.
Paper 2: Corporate & Other Laws Chapter-Wise Weightage
| Chapter | Expected Weightage (%) |
|---|---|
| Companies Act, 2013 (Core Provisions) | 35–40% |
| Company Management & Meetings | 20–25% |
| Share Capital & Debentures | 12–18% |
| Deposits, Charges, Dividend Rules | 10–15% |
| Securities Laws | 8–10% |
This paper rewards conceptual clarity and good presentation. Practising written answers consistently makes a noticeable difference.
Paper 3: Taxation Chapter-Wise Weightage
Income Tax (60 Marks)
| Chapter | Expected Weightage (%) |
|---|---|
| Basic Concepts & Residential Status | 5–8% |
| Salary Income | 8–10% |
| House Property | 6–8% |
| PGBP | 12–18% |
| Capital Gains | 8–12% |
| Deductions & Total Income | 10–12% |
| TDS/TCS & Advance Tax | 6–8% |
Income Tax is largely practical, and PGBP and Capital Gains hold the highest scoring potential.
GST (40 Marks)
| Chapter | Expected Weightage (%) |
|---|---|
| Supply & Levy | 10–12% |
| Registration & Time of Supply | 8–10% |
| Input Tax Credit | 10–12% |
| Tax Invoice & Returns | 6–8% |
| Valuation & Basics | 6–8% |
GST becomes easier when studied with real-life examples, especially in Supply and ITC.
Paper 4: Cost & Management Accounting Weightage
| Chapter | Expected Weightage (%) |
|---|---|
| Cost Sheet | 10–15% |
| Process & Job Costing | 10–15% |
| Marginal Costing | 10–12% |
| Standard Costing | 8–10% |
| Budgeting | 8–10% |
| Overheads & Labour | 8–10% |
| ABC & Other Topics | 8–10% |
This paper is practice-heavy, and repeated problem solving makes a direct impact on marks.
Paper 5: Auditing & Ethics Weightage
| Chapter | Expected Weightage (%) |
|---|---|
| Audit Concepts & Principles | 10–12% |
| Audit Planning & Risk | 12–15% |
| Internal Control | 8–10% |
| Audit Evidence & Sampling | 10–12% |
| Company Audit | 18–22% |
| Ethics | 8–10% |
Company Audit continues to be the most crucial section and is often a rank-deciding area.
Paper 6: Financial Management & Strategic Management Weightage
Financial Management (60 Marks)
| Chapter | Expected Weightage (%) |
|---|---|
| Ratios & Working Capital | 10–12% |
| Cost of Capital | 8–10% |
| Capital Budgeting | 10–15% |
| Leverage & Capital Structure | 8–10% |
| Risk Management | 6–8% |
| Dividend Decisions | 6–8% |
Capital Budgeting and Working Capital usually carry the highest scoring potential.
Strategic Management (40 Marks)
| Chapter | Expected Weightage (%) |
|---|---|
| Strategy Models | 10–12% |
| Competitive Strategy | 8–10% |
| Strategic Analysis & Implementation | 8–10% |
| Business Environment | 6–8% |
SM is mostly theory-based and scoring with good writing practice.
How to Prioritize High-Scoring Areas for CA Intermediate Jan 2026
A simple and effective way to study is to focus first on chapters that carry 10 marks or more. These topics build your base and help you secure core marks early. Once those are strong, you can move to moderate-weight chapters and solve RTPs, MTPs, and past papers to improve speed and accuracy. Regular revision and full-length mock tests help strengthen retention and presentation.
Final Strategy for CA Intermediate Jan 2026
A balanced approach works best. Spend most of your time on high-weight topics but don’t completely ignore smaller chapters, as they often contain easier questions. Attempting the full paper, writing clean working notes, and presenting answers clearly can help you score higher, especially in theory-heavy subjects like Audit and Law.
FAQ’s
1. Why is understanding CA Intermediate chapter-wise weightage important?
Because it helps students focus more time on high-scoring and repeatedly asked areas.
2. Which subjects have the highest scoring potential in CA Intermediate?
Subjects like Accounting, Cost & Management Accounting, and Taxation generally offer higher scoring potential due to practical and numerical-based questions if concepts and practice are strong.
3. Can I clear CA Intermediate by focusing only on high-weight chapters?
No. Weightage helps in prioritizing, but ICAI can test any topic. You need full syllabus coverage plus extra focus on high-weight chapters.
4. How early should I start preparing for the CA Intermediate exam?
Ideally 6–7 months before the exam, including study, revision, and mock tests. Early starters have higher confidence and better retention.
5. How many mock tests should I attempt before the exam?
At least 3 full-syllabus mock tests and chapter-wise practice tests, to improve speed, accuracy, and exam temperament.