CA Intermediate Syllabus 2024 Both Group and Study Tips

Physics Wallah Academic Expert
July 10, 2024

CA Intermediate Syllabus:- The Institute of Chartered Accountants of India (ICAI) has introduced a new syllabus for the CA Intermediate course. Hence, it is crucial for students to thoroughly acquaint themselves with the CA Intermediate New Syllabus 2024, as exams from next year onwards will adhere to this revised CA Intermediate Syllabus 2024. The new CA Inter syllabus covers a range of papers and topics, requiring candidates to be well-prepared. For comprehensive details on the ICAI CA Inter New Syllabus 2024, including a breakdown of papers and their contents, please refer to the full article.

Check Out: CA/Finance Books

CA Intermediate Syllabus 2024

The CA Intermediate Syllabus for 2024, introduced by the Institute of Chartered Accountants of India (ICAI), represents a significant update in the education and training framework. Effective July 1, 2023, this revised syllabus includes 2 groups and 8 papers covering essential subjects such as accounting, auditing, business law, taxation, and more. Get the CA Intermediate Syllabus 2024 below.

Syllabus for CA Intermediate Course

Group I

Group II

Paper - 1: Accounting

Paper - 5: Advanced Accounting

Paper - 2 : Business Laws, Ethics and Communication

Paper - 6: Auditing and Assurance

Paper - 3: Cost Accounting and Financial Management

Paper - 7: Information Technology and Strategic Management

Paper - 4: Taxation

Paper - 8: Financial Management and Economics for Finance

CA Intermediate Syllabus Group I

The CA Intermediate Syllabus for Group I comprises four papers, each integral to building a comprehensive understanding of core accounting principles and practices. Check out the detailed CA Intermediate Syllabus Group I below.

CA Intermediate Syllabus Paper-1

The first exam in CA Intermediate (2024) tackles Advanced Accounting. Check out the CA Intermediate Syllabus Paper-1 from the below table. 

CA Intermediate Syllabus Paper-1

Chapter No.

Chapter Name

Chapter 1

Introduction to Accounting Standards

Chapter 2

Framework for Preparation and Presentation of Financial Statements

Chapter 3

Applicability of Accounting Standards

Chapter 4

Presentation & Disclosures Based Accounting Standards

Chapter 5

Assets Based Accounting Standards

Chapter 6

Liabilities Based Accounting Standards

Chapter 7

Accounting Standards Based on Items Impacting Financial Statement

Chapter 8

Revenue Based Accounting Standards

Chapter 9

Other Accounting Standards

Chapter 10

Accounting Standards for Consolidated Financial Statement

Chapter 11

Financial Statements of Companies

Chapter 12

Buyback of Securities

Chapter 13

Amalgamation of Companies

Chapter 14

Accounting for Reconstruction of Companies

Chapter 15

Accounting for Branches including Foreign Branches

CA Intermediate Syllabus Paper-2

Check out the CA Intermediate Syllabus Paper-2 properly from the below table.

PART I - Company Law and Limited Liability Partnership Law

Modules and Chapters

Module 1: Company Law

Chapter 1: Preliminary

Chapter 2: Incorporation of Company and Matters Incidental Thereto

Chapter 3: Prospectus and Allotment of Securities

Chapter 4: Share Capital and Debentures

Chapter 5: Acceptance of Deposits by Companies

Chapter 6: Registration of Charges

Chapter 7: Management & Administration

Chapter 8: Declaration and Payment of Dividend

Chapter 9: Accounts of Companies

Chapter 10: Audit and Auditors

Chapter 11: Companies Incorporated Outside India

Module 2: Limited Liability Partnership Law

Chapter 12: The Limited Liability Partnership Act, 2008

PART II – Other Laws


Chapter 1: The General Clauses Act, 1897

Chapter 2: Interpretation of Statutes

Chapter 3: The Foreign Exchange Management Act, 1999

CA Intermediate Syllabus Paper-3

CA Intermediate Syllabus Paper-3 has been discussed in the below table. 

CA Intermediate Course - Paper-3: Taxation - New Scheme of Education and Training

Section A: Income Tax Law

Section B: Goods and Services Tax






Chapter 1: GST in India – An Introduction

Overview, Scenario, Crossword Puzzle

Overview, Scenario, Crossword Puzzle

Chapter 2: Supply under GST

Chapter 1: Basic Concepts

Chapter 3: Heads of Income

Chapter 3: Charge of GST

Chapter 2: Residence and Scope of Total Income

Unit 1: Salaries

Chapter 4: Place of Supply


Unit 2: Income from House Property

Chapter 5: Exemptions from GST

Overview, Scenario, Crossword Puzzle

Unit 3: Profits and Gains of Business or Profession

Chapter 6: Time of Supply

Chapter 4: Income of Other Persons included in Assessee’s Total Income

Unit 4: Capital Gains

Chapter 7: Value of Supply

Chapter 5: Aggregation of Income, Set-Off and Carry Forward of Losses

Unit 5: Income from Other Sources

Chapter 6: Deductions from Gross Total Income


Overview, Scenario, Crossword Puzzle

Chapter 7: Advance Tax, Tax Deduction at Source and Tax Collection at Source

Chapter 8: Provisions for filing Return of Income and Self Assessment


Overview, Scenario

Chapter 9: Income Tax Liability – Computation and Optimisation

CA Intermediate Syllabus Paper-4

Here is the CA Intermediate Syllabus Paper-4 given below. 

CA Intermediate Course - Paper-4: Cost and Management Accounting



Chapter 1: Introduction to Cost and Management Accounting

Chapter 8: Unit & Batch Costing

Chapter 2: Material Cost

Chapter 9: Job Costing

Chapter 3: Employee Cost and Direct Expenses

Chapter 10: Process & Operation Costing

Chapter 4: Overheads – Absorption Costing Method

Chapter 11: Joint Products and By Products

Chapter 5: Activity Based Costing

Chapter 12: Service Costing

Chapter 6: Cost Sheet

Chapter 13: Standard Costing

Chapter 7: Cost Accounting Systems

Chapter 14: Marginal Costing

Chapter 15: Budgets and Budgetary Control

CA Intermediate Syllabus Group II

This group includes Auditing & Ethics, Enterprise Information Systems & Strategic Management, Financial Management & Economics for Finance, and Cost and Management Accounting. Understanding these topics is crucial for passing the CA Intermediate exams and preparing for a successful career in accountancy. Check out the detailed CA Intermediate Syllabus Group II from the below table:- 

CA Intermediate Syllabus Paper-5

Go through the CA Intermediate Syllabus Paper-5 from the below table.

CA Intermediate Course - Paper-5: Auditing & Ethics



Chapter 1: Nature, Objective and Scope of Audit

Chapter 7: Completion and Review

Chapter 2: Audit Strategy, Audit Planning and Audit Programme

Chapter 8: Audit Report

Chapter 3: Risk Assessment and Internal Control

Chapter 9: Special Features of Audit of Different Types of Entities

Chapter 4: Audit Evidence

Chapter 10: Audit of Banks

Chapter 5: Audit of Items of Financial Statements

Chapter 11: Ethics and Terms of Audit Engagements

Chapter 6: Audit Documentation


CA Intermediate Syllabus Paper-6

Check out the CA Intermediate Syllabus Paper-6 for both section A and section B from the below table.

CA Intermediate Course - Paper-6: Financial Management and Strategic Management

Section A – Financial Management



Chapter 1: Scope and Objectives of Financial Management

Chapter 6: Financing Decisions – Leverages

Chapter 2: Types of Financing

Chapter 7: Investment Decisions

Chapter 3: Financial Analysis and Planning – Ratio Analysis

Chapter 8: Dividend Decision

Chapter 4: Cost of Capital

Chapter 9: Management of Working Capital

Chapter 5: Financing Decisions – Capital Structure

Unit I: Introduction to Working Capital Management

Unit II: Treasury and Cash Management

Unit III: Management of Inventory

Unit IV: Management of Receivables

Unit V: Management of Payables (Creditors)

Unit VI: Financing of Working Capital

Section B – Strategic Management

Chapter 1: Introduction to Strategic Management

Chapter 4: Strategic Choices

Chapter 2: Strategic Analysis: External Environment

Chapter 5: Strategy Implementation and Evaluation

Chapter 3: Strategic Analysis: Internal Environment

CA Intermediate Syllabus Paper-7

Check out the CA Intermediate Syllabus Paper-7:-

CA Intermediate Course - Paper-7: Enterprise Information Systems & Strategic Management

Section A: Information Systems

Section B: Strategic Management

Chapter 1: Automated Business Processes

Chapter 1: Introduction to Strategic Management

Chapter 2: Financial and Accounting Systems

Chapter 2: Dynamics of Competitive Strategy

Chapter 3: Information Systems and Its Components

Chapter 3: Strategic Management Process

Chapter 4: E-commerce, M-commerce and Emerging Technologies

Chapter 4: Corporate Level Strategies

Chapter 5: Core Banking Systems

Chapter 5: Business Level Strategies

Chapter 6: Functional Level Strategies

Chapter 7: Organisation and Strategic Leadership

Chapter 8: Strategy Implementation and Control

CA Intermediate Syllabus Paper-8

Go through the CA Intermediate Syllabus Paper-8 from the below table:- 

CA Intermediate Paper-8: Financial Management & Economics for Finance

Section A: Financial Management

Section B: Economics for Finance

Chapter 1: Financial Management and Financial Analysis

Chapter 1: Determination of National Income

Chapter 2: Financing Decisions

Chapter 2: The Money Market

Chapter 3: Capital Investment and Dividend Decisions

Chapter 3: Public Finance

Chapter 4: Management of Working Capital

Chapter 4: International Trade

CA Intermediate Syllabus Study Tips

  1. Understand the CA Intermediate Syllabus: Familiarise yourself with the syllabus for each subject and identify the key topics.

  2. Create a Study Plan: Develop a structured study schedule that allocates time for each subject, including revision and practice.

  3. Use Quality Study Material: Utilise ICAI study material, reference books, and online resources to ensure comprehensive coverage of the syllabus.

  4. Regular Revision: Schedule regular revision sessions to reinforce what you’ve learned and identify any weak areas.

  5. PracticeCA Inter PYQs: Solve CA Intermediate previous years' question papers and mock tests to get a feel for the exam pattern and improve time management.

  6. Focus on Concepts: Ensure you understand the concepts thoroughly rather than just memorising facts.

Read More: CA Exam 2024: Pattern, Structure, and Passing Criteria

CA Intermediate Syllabus FAQs

Q1. What are the subjects in the CA Intermediate Syllabus?

Ans. The CA Intermediate syllabus consists of eight papers divided into two groups. Group I includes Accounting, Corporate and Other Laws, Cost and Management Accounting, and Taxation. Group II includes Advanced Accounting, Auditing and Assurance, Enterprise Information Systems and Strategic Management, and Financial Management and Economics for Finance.

Q2. When was the new CA Intermediate syllabus introduced?

Ans. The new CA Intermediate syllabus was introduced by the ICAI on July 1, 2023.

Q3. How often are CA Intermediate exams conducted?

Ans. Starting from 2024, CA Intermediate exams are held three times a year, in January, May, and September.

Q4. What is the passing criteria for CA Intermediate exams?

Ans. To pass the CA Intermediate exams, students must score a minimum of 40% in each paper and an aggregate of 50% across all papers in a group.

Q5. Can I appear for one group at a time in CA Intermediate?

Ans. Yes, students have the option to appear for one group at a time or both groups together, depending on their preparation and convenience

This site uses cookies to improve your experience. By clicking, you agree to our Privacy Policy.