The CA Intermediate exam is the second stage of the Chartered Accountancy (CA) course conducted by the Institute of Chartered Accountants of India (ICAI). Understanding the CA Intermediate syllabus 2025 is crucial for students preparing to clear the exam on the first attempt.
In this guide, we will cover: CA Intermediate subjects & marking scheme Detailed exam pattern & paper structure Study tips to crack CA Inter in one go Most asked FAQs on CA Intermediate syllabus 2025
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CA Intermediate Syllabus 2025 – Overview
The CA Intermediate exam consists of two groups, with four papers in each group. ICAI has designed the syllabus to ensure a strong foundation in accounting, taxation, auditing, and financial management.
Eligibility for CA Intermediate 2025: Cleared CA Foundation, or Direct Entry Route (Commerce graduates with 55% or Non-Commerce graduates with 60%)
Exam Mode: Offline (Pen-paper-based)Total Papers: 8 (4 in Group 1 & 4 in Group 2) Total Marks: 800 (100 marks per paper) Passing Criteria: 40% in each paper & 50% aggregate per group CA Intermediate Subjects & Marks Distribution 2025
Paper No. | Subject | Exam Type | Marks |
Paper 1 | Advanced Accounting | Subjective | 100 |
Paper 2 | Corporate & Other Laws | Subjective | 100 |
Paper 3 | Cost & Management Accounting | Subjective | 100 |
Paper 4 | Taxation (Direct Tax & GST) | 30% MCQs + 70% Descriptive | 100 |
CA Intermediate Group 2 Subjects & Marks Distribution
Paper No. | Subject | Exam Type | Marks |
Paper 5 | Auditing & Ethics | Subjective | 100 |
Paper 6 | Financial Management & Strategic Management | 30% MCQs + 70% Descriptive | 100 |
Paper 7 | Enterprise Information Systems & Economics | 30% MCQs + 70% Descriptive | 100 |
Paper 8 | Direct & Indirect Tax Laws | Subjective | 100 |
Objective Papers: Paper 4, Paper 6, and Paper 7 will have 30% MCQs and 70% descriptive questions.
Total Duration: 3 hours per paper
Negative Marking: No negative marking for MCQs.
Detailed CA Intermediate Syllabus 2025 – Subject-Wise Breakdown
Group 1 Subjects
Paper 1: Advanced Accounting
Accounting Standards & IND AS
Partnership & Company Accounts
Financial Statements of Banking & Insurance
Paper 2: Corporate & Other Laws
Companies Act, 2013
LLP Act & Other Business Laws
Ethics & Professional Conduct
Paper 3: Cost & Management Accounting
Costing Techniques & Cost Control
Budgeting & Variance Analysis
Decision Making & Pricing
Paper 4: Taxation (Direct Tax & GST)
Income Tax & Computation
GST Concepts & Filing Returns
Tax Planning & Compliance
Group 2 Subjects
Paper 5: Auditing & Ethics
Audit Planning & Procedures
Internal Control & Risk Assessment
Ethics & Professional Responsibility
Paper 6: Financial Management & Strategic Management
Financial Ratios & Capital Budgeting
Working Capital & Risk Analysis
Business Strategy & Case Studies
Paper 7: Enterprise Information Systems & Economics
Information Security & IT Governance
Economic Growth & Market Structures
Government Policies & Inflation Control
Paper 8: Direct & Indirect Tax Laws
Advanced Income Tax & International Taxation
Customs Law & Foreign Trade Policy
FAQ 1. What is new in the CA Intermediate syllabus 2025?
ICAI has revised the CA Intermediate syllabus 2025 to include: More MCQ-based evaluation (30% in select papers). Enhanced focus on business strategy & real-world application. Updated laws & taxation concepts aligned with industry needs.
2. What is the passing criteria for CA Intermediate 2025?
Candidates must score: 40% marks in each subject 50% aggregate in each group
If you fail in one subject but pass others, you must re-attempt the entire group.
3. Which is the toughest subject in CA Intermediate?
Based on student feedback, the most challenging subjects are: Taxation (Paper 4) – Due to frequent tax law amendments. Auditing & Ethics (Paper 5) – Extensive theoretical content. Cost & Management Accounting (Paper 3) – Requires deep conceptual clarity.
4. Can I attempt both groups of CA Intermediate together?
Yes, you can attempt both groups together, but it requires: Proper time management & strategic study planning. At least 3-4 months of full-time preparation.
If you are confident, attempting both groups can save time & increase rank chances.
5. What are the career options after CA Intermediate?
After clearing CA Intermediate, you can: Start Articleship Training (3 years mandatory). Work in Accounting, Taxation, & Audit firms. Continue preparing for CA Final to become a Chartered Accountant. ALSO READ - Top Resources to Ace CA Exams January 2025: Study Materials, Mock Tests, and More
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