Introduction
Preparing for the CA Intermediate exams is a critical step in the journey to becoming a Chartered Accountant. With a vast syllabus spanning multiple subjects, both theory and practical applications, it can feel overwhelming for many students. The new scheme introduced by ICAI emphasizes conceptual understanding, application of knowledge, and exam-oriented preparation.
Having a clear grasp of the subjects, detailed topics, and exam pattern is essential to plan your study schedule effectively, focus on high-weightage areas, and ensure complete coverage of the syllabus. This guide provides a comprehensive breakdown of the CA Inter 2026 syllabus, helping students organize their preparation, prioritize important chapters, and approach the exams with confidence.
CA Inter 2026 Exam Pattern & Marks Distribution
Understanding the exam pattern helps students allocate time wisely and strategize their preparation. The CA Intermediate exams are conducted offline, each paper carrying 100 marks, with a mix of descriptive and objective questions. Students must secure 40% in each paper and 50% aggregate in a group to pass.
| Paper | Subject | Marks | Type |
|---|---|---|---|
| Paper 1 | Advanced Accounting | 100 | 30% Objective, 70% Descriptive |
| Paper 2 | Corporate and Other Laws | 100 | 30% Objective, 70% Descriptive |
| Paper 3 | Taxation (Income Tax & GST) | 100 | 30% Objective, 70% Descriptive |
| Paper 4 | Cost and Management Accounting | 100 | Descriptive |
| Paper 5 | Auditing and Ethics | 100 | Descriptive |
| Paper 6 | Financial Management & Strategic Management | 100 | 50% FM, 50% SM |
Group I: Subjects & Detailed Topics
1. Advanced Accounting
This subject focuses on advanced accounting principles, accounting standards, and practical applications. Students are expected to understand the logic behind transactions and develop problem-solving skills.
| Chapter No | Chapter Name |
|---|---|
| 1 | Accounting Standards Overview |
| 2 | Financial Statements Framework |
| 3 | Company Final Accounts |
| 4 | Amalgamation & Reconstruction of Companies |
| 5 | Accounting for Partnerships |
| 6 | Branch & Departmental Accounting |
| 7 | Hire Purchase & Installment System |
| 8 | Investments & Insurance Claims |
| 9 | Consolidated Financial Statements |
| 10 | Special Accounting for Banking, Insurance, Electricity Companies |
2. Corporate and Other Laws
Covers regulatory frameworks for companies, LLPs, and other laws relevant for business operations.
| Module | Topics Covered | Section | Weightage |
|---|---|---|---|
| Module I | Company Law & LLP (Incorporation, Share Capital, Debentures, Corporate Governance, Accounts & Audit, LLP Provisions) | I | 60%–65% |
| Module II | Other Laws (Contract Act, Sale of Goods Act, Indian Partnership Act, Negotiable Instruments Act, Consumer Protection Act) | II | 35%–40% |
3. Taxation
Taxation is divided into Income Tax and GST, covering theory and application to practical problems.
| Section | Topics | Code | Weightage |
|---|---|---|---|
| Section I | Income Tax (Basic Concepts, Residential Status, Heads of Income, Deductions, Filing Returns, Assessment Procedures) | I | 50%–60% |
| Section II | GST (Levy and Collection, Input Tax Credit, Registration, Returns, Assessment, Offenses & Penalties) | II | 40%–50% |
Group II: Subjects & Detailed Topics
4. Cost and Management Accounting
Focuses on cost concepts, decision-making, and managerial applications.
- Costing techniques and methods
- Budgeting and variance analysis
- Standard and marginal costing
- Decision-making techniques (Break-even, Make or Buy, Product Mix)
5. Auditing and Ethics
Emphasizes audit procedures, professional ethics, and risk assessment.
- Audit planning and risk assessment
- Internal controls and audit evidence
- Audit reports and reporting of fraud
- Professional ethics and auditor independence
6. Financial Management & Strategic Management
Combines financial decision-making with strategic planning for effective business management.
| Section | Topics | Code | Weightage |
|---|---|---|---|
| Section I | Financial Management (Ratio Analysis, Working Capital, Capital Structure, Cost of Capital, Capital Budgeting, Dividend Decisions) | I | 50% |
| Section II | Strategic Management (Strategic Planning, SWOT & PEST Analysis, Strategy Formulation, Implementation, and Evaluation) | II | 50% |
Why Understanding the CA Inter Syllabus Matters
- Ensures complete coverage without leaving any topic.
- Helps identify high-weightage subjects and chapters.
- Supports effective time management for both groups.
- Reduces last-minute confusion and improves confidence during exams.
Preparation Tips for CA Intermediate Exams
- Allocate more time to difficult and high-scoring subjects.
- Use ICAI study material, RTPs, and MTPs to understand exam trends.
- Maintain short notes and amendments notebook for quick last-minute revision.
- Attempt full-length mock exams to improve speed, accuracy, and time management.
Conclusion
The CA Intermediate syllabus 2026 New Scheme lays a strong foundation in accounting, law, taxation, management, and auditing. By understanding the subjects, topics, and exam pattern, students can create a structured study plan, focus on high-weightage areas, and approach exams with confidence. Consistent practice, timely revision, and conceptual clarity are the keys to succeeding in CA Intermediate exams.
