Introduction
The CA Intermediate 2026 exam is a significant milestone for every aspiring Chartered Accountant. With the new syllabus, ICAI has made the exam more application-oriented and case-based, which means that memorizing alone isn’t enough anymore. Many students try to give equal attention to all topics, which can waste valuable time. While all chapters are important, some areas carry higher weightage and are frequently tested. Focusing on these topics will allow you to plan your preparation more effectively and maximize your scoring potential.
Group I Important Topics
Advanced Accounting
- Accounting Standards (AS 10, 18, 20, 26, 29)
- Company Final Accounts
- Consolidation of Financial Statements
- Amalgamation, Absorption, and Reconstruction
- Share Capital & Debenture Accounting
Corporate & Other Laws
- Companies Act – Company Formation, Share Capital, Dividends, and Board Meetings
- LLP Act and Partnership Provisions
- Corporate Governance & SEBI Guidelines
- Case-based questions on Companies Act sections
Taxation
- Income Tax: Salary, House Property, Business & Profession, Capital Gains
- GST: Composition Scheme, Input Tax Credit, Returns
- TDS & Advance Tax Provisions
- Case-based questions linking Income Tax & GST
Group II Important Topics
Cost and Management Accounting
- Cost Sheet & Reconciliation
- Budgeting and Variance Analysis
- Marginal Costing & Decision Making
- Standard Costing
- Budgetary Control & Performance Analysis
Auditing & Ethics
- Standards on Auditing (SAs) – especially SA 200, 210, 230, 240, 315
- Audit Reports & Certificates
- Internal Control & Risk Assessment
- Ethical Standards and Professional Conduct
Financial Management & Strategic Management
- Capital Budgeting & Investment Decisions
- Cost of Capital, Capital Structure & Dividend Policy
- Strategic Management: Planning, SWOT Analysis, Corporate Governance
- Case-based application questions
How to Prioritize These Topics
- High-weightage topics: Accounting Standards, Company Accounts, Income Tax, GST, Costing numericals, SAs.
- Moderate-weightage topics: FM concepts, Strategic Management theory, Law sections with fewer questions.
- Practice-focused: Numerical-heavy sections in Accounts, Tax, Costing, FM.
Revision Strategy
- First revision: Cover all topics quickly and practice important questions.
- Second revision: Focus on high-weightage areas and difficult chapters.
- Final revision: Use short notes, flowcharts, and RTP/MTP questions.
- Solve mock papers to test time management and application of concepts.
Conclusion
With the CA Intermediate 2026 syllabus, focusing on important topics can help you use your preparation time efficiently and increase your scoring potential. Prioritize Accounting Standards, Company Accounts, Income Tax, GST, Costing, and key SAs, but don’t ignore the rest. Consistent practice, revision, and mock tests will make these topics much easier to handle on exam day.
