{"id":3897,"date":"2025-01-28T15:25:44","date_gmt":"2025-01-28T09:55:44","guid":{"rendered":"https:\/\/www.vsmartacademy.com\/blog\/?p=3897"},"modified":"2025-06-03T14:37:00","modified_gmt":"2025-06-03T09:07:00","slug":"ca-intermediate-syllabus-2025-new-scheme-syllabus-subjects-and-detailed-topics","status":"publish","type":"post","link":"https:\/\/vsmartacademy.com\/blog\/ca-intermediate-syllabus-2025-new-scheme-syllabus-subjects-and-detailed-topics\/","title":{"rendered":"CA Intermediate New Syllabus 2025-Scheme, Subjects and Detailed Topics"},"content":{"rendered":"<p>[vc_section][vc_row][vc_column][vc_custom_heading text=&#8221;Introduction&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_column_text text_larger=&#8221;no&#8221;]<span style=\"font-weight: 400;\">The CA Intermediate New Syllabus for 2025, crafted by <a href=\"https:\/\/www.icai.org\/\">ICAI<\/a>, covers a wide range of topics such as Accounting, Business Laws, Auditing and Assurance, Cost Accounting, Taxation, and Financial Management. This level of the <a href=\"http:\/\/206.189.140.29\/ca-inter-online-classes\" target=\"_blank\" rel=\"noopener\">CA course<\/a> is known for its difficulty, and many candidates face challenges in passing the exams on their first attempt, often requiring multiple attempts before advancing to the CA Final level.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Success in the CA Intermediate exam demands a high level of focus, thorough preparation, and regular practice. Students must thoroughly study every unit, as the exam includes questions from nearly every chapter.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The CA Intermediate exam is held three times a year, and candidates should register according to their eligibility and preferred exam session. For a detailed overview, refer to the CA Intermediate Syllabus 2025 below.<\/span>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_custom_heading text=&#8221;CA Intermediate Syllabus 2025&#8243; use_theme_fonts=&#8221;yes&#8221;][vc_column_text text_larger=&#8221;no&#8221;]The CA Intermediate syllabus was significantly revised in 2023, applying to the CA Inter exams starting May 2024. As part of these updates, multiple-choice questions (MCQs) have been incorporated into the exam format. The CA Intermediate course is structured into two groups, consisting of six papers that cover essential subjects such as Accounting, Auditing, Business Law, and Taxation. For a comprehensive overview, refer to the CA Intermediate Syllabus 2025 table below.<\/p>\n<table class=\"table table-striped\" style=\"border-collapse: collapse;\">\n<thead>\n<tr style=\"border: 1px solid black; background-color: #00a7e4;\">\n<th style=\"border: 1px solid black;\" colspan=\"3\"><span style=\"color: #ffffff;\"><strong>CA Intermediate Syllabus 2025<\/strong><\/span><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\"><strong>Group I<\/strong><\/td>\n<td style=\"border: 1px solid black;\"><strong>Group II<\/strong><\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Paper \u2013 1: Advanced Accounting<\/td>\n<td style=\"border: 1px solid black;\">Paper \u2013 4: Cost and Management Accounting<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Paper \u2013 2: Corporate and Other Laws<\/td>\n<td style=\"border: 1px solid black;\">Paper \u2013 5: Auditing and Ethics<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Paper \u2013 3: Taxation<br \/>\nSection A: Income Tax Law<br \/>\nSection B: Goods &amp; Services Tax<\/td>\n<td style=\"border: 1px solid black;\">Paper \u2013 6: Financial Management &amp; Ethics Management<br \/>\nSection A: Financial Management<br \/>\nSection B: Ethics Management<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_custom_heading text=&#8221;CA Intermediate Exam Pattern 2025&#8243; use_theme_fonts=&#8221;yes&#8221;][vc_column_text text_larger=&#8221;no&#8221;]The CA Intermediate Exam Pattern 2025 follows the updated ICAI guidelines. It outlines the structure of the exam and marking schemes. For a detailed view, refer to the table below.<\/p>\n<table class=\"table table-striped\" style=\"border-collapse: collapse;\">\n<thead>\n<tr style=\"border: 1px solid black; background-color: #00a7e4;\">\n<th style=\"border: 1px solid black;\" colspan=\"3\"><span style=\"color: #ffffff;\"><strong>CA Intermediate Exam Pattern 2025<\/strong><\/span><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\"><strong>Sr. No<\/strong><\/td>\n<td style=\"border: 1px solid black;\"><strong>Paper Name<\/strong><\/td>\n<td style=\"border: 1px solid black;\"><strong>Marks<\/strong><\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">1<\/td>\n<td style=\"border: 1px solid black;\">Advanced Accounting<\/td>\n<td style=\"border: 1px solid black;\">100 Marks<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">2<\/td>\n<td style=\"border: 1px solid black;\">Corporate And Other Laws<br \/>\nPart I: Company Law And Limited Liability Partnership Law<br \/>\nPart II: Other Laws<\/td>\n<td style=\"border: 1px solid black;\">100 Marks<br \/>\nPart I: 70 Marks<br \/>\nPart II: 30 Marks<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">3<\/td>\n<td style=\"border: 1px solid black;\">Taxation<br \/>\nSection A: Income Tax Law<br \/>\nSection B: Goods and Services Tax<\/td>\n<td style=\"border: 1px solid black;\">100 Marks<br \/>\nSection A: 50 Marks<br \/>\nSection B: 50 Marks<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">4<\/td>\n<td style=\"border: 1px solid black;\">Cost and Management Accounting<\/td>\n<td style=\"border: 1px solid black;\">100 Marks<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">5<\/td>\n<td style=\"border: 1px solid black;\">Auditing and Ethics<\/td>\n<td style=\"border: 1px solid black;\">100 Marks<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">6<\/td>\n<td style=\"border: 1px solid black;\">Financial Management And Strategic Management<br \/>\nSection A: Financial Management<br \/>\nSection B: Strategic Management<\/td>\n<td style=\"border: 1px solid black;\">100 Marks<br \/>\n50 Marks<br \/>\n50 Marks<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_custom_heading text=&#8221;CA Intermediate Group 1 Subjects New Syllabus&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_custom_heading text=&#8221;CA Inter Syllabus &#8211; Papers, Subjects, Exam pattern&#8221; font_container=&#8221;tag:h4|text_align:left&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_column_text text_larger=&#8221;no&#8221;]The CA Inter Syllabus covers a comprehensive set of papers and subjects designed to prepare candidates for advanced accounting and financial management roles. It is divided into two groups, each consisting of several papers that focus on key areas like Accounting, Auditing, Business Laws, and Taxation. The exam pattern includes a mix of theory and practical questions. Check the details below.<\/p>\n<table class=\"table table-striped\" style=\"border-collapse: collapse;\">\n<thead>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\"><strong>CA INTER NEW SYLLABUS<br \/>\n<\/strong><\/td>\n<td style=\"border: 1px solid black;\"><strong>EXAM PATTERN<br \/>\n<\/strong><\/td>\n<td style=\"border: 1px solid black;\"><strong>MARKS<\/strong><\/td>\n<\/tr>\n<tr style=\"border: 1px solid black; background-color: #ffffff;\">\n<th style=\"border: 1px solid black;\" colspan=\"3\"><span style=\"color: #000000;\"><strong>CA INTER GROUP 1<\/strong><\/span><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\"><a href=\"http:\/\/206.189.140.29\/blog\/ca-intermediate-advanced-accounting-classes-syllabus-papers\/\">Paper 1 Advanced Accounting<\/a><\/td>\n<td style=\"border: 1px solid black;\">30% Objective 70% Descriptive<\/td>\n<td style=\"border: 1px solid black;\">100<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Paper 2 Corporate and Other Law<br \/>\nPart A &#8211; Company Law and Limited Liability Partnership Law (70 Marks)<br \/>\nPart B &#8211; Other Laws (30 Marks)<\/td>\n<td style=\"border: 1px solid black;\">30% Objective 70% Descriptive<\/td>\n<td style=\"border: 1px solid black;\">100<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Paper 3 Taxation<br \/>\nPart A &#8211; Direct Taxation (50 Marks)<br \/>\nPart B &#8211; Indirect Taxation (50 Marks)<\/td>\n<td style=\"border: 1px solid black;\">30% Objective 70% Descriptive<\/td>\n<td style=\"border: 1px solid black;\">100<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_custom_heading text=&#8221;Group 1 Advanced Accounting&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_column_text text_larger=&#8221;no&#8221;]See the table below for the chapter-wise topics included in the CA Intermediate Syllabus \u2013 Paper 1: Advanced Accounting, as per the updated Scheme of Education and Training. This revised syllabus applies to the May 2025 exams and includes a total of 15 chapters.<\/p>\n<table class=\"table table-striped\" style=\"border-collapse: collapse;\">\n<thead>\n<tr style=\"border: 1px solid black; background-color: #00a7e4;\">\n<th style=\"border: 1px solid black;\" colspan=\"3\"><span style=\"color: #ffffff;\"><strong>CA Intermediate Syllabus 2025 for Advanced Accounting<\/strong><\/span><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\"><strong>Chapter No.<\/strong><\/td>\n<td style=\"border: 1px solid black;\"><strong>Chapter Name<\/strong><\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Chapter 1<\/td>\n<td style=\"border: 1px solid black;\">Introduction to Accounting Standards<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Chapter 2<\/td>\n<td style=\"border: 1px solid black;\">Framework for Preparation and Presentation of Financial Statements<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Chapter 3<\/td>\n<td style=\"border: 1px solid black;\">Applicability of Accounting Standards<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Chapter 4<\/td>\n<td style=\"border: 1px solid black;\">Presentation &amp; Disclosures Based Accounting Standards<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Chapter 5<\/td>\n<td style=\"border: 1px solid black;\">Assets-Based Accounting Standards<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Chapter 6<\/td>\n<td style=\"border: 1px solid black;\">Liabilities-Based Accounting Standards<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Chapter 7<\/td>\n<td style=\"border: 1px solid black;\">Accounting Standards Based on Items Impacting Financial Statements<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Chapter 8<\/td>\n<td style=\"border: 1px solid black;\">Revenue-Based Accounting Standards<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Chapter 9<\/td>\n<td style=\"border: 1px solid black;\">Other Accounting Standards<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Chapter 10<\/td>\n<td style=\"border: 1px solid black;\">Accounting Standards for Consolidated Financial Statement<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Chapter 11<\/td>\n<td style=\"border: 1px solid black;\">Financial Statements of Companies<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Chapter 12<\/td>\n<td style=\"border: 1px solid black;\">Buyback of Securities<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Chapter 13<\/td>\n<td style=\"border: 1px solid black;\">Amalgamation of Companies<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Chapter 14<\/td>\n<td style=\"border: 1px solid black;\">Accounting for Reconstruction of Companies<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Chapter 15<\/td>\n<td style=\"border: 1px solid black;\">Accounting for Branches including Foreign Branches<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_custom_heading text=&#8221;Group 1 Corporate and Other Laws&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_column_text text_larger=&#8221;no&#8221;]Check the table below for a detailed breakdown of CA Inter Syllabus Paper 2: Corporate and Other Laws, as per the updated Scheme of Education and Training. This paper is organized into three modules, ensuring structured learning and thorough coverage.<\/p>\n<table class=\"table table-striped\" style=\"border-collapse: collapse;\">\n<thead>\n<tr style=\"border: 1px solid black; background-color: #00a7e4;\">\n<th style=\"border: 1px solid black;\" colspan=\"3\"><span style=\"color: #ffffff;\"><strong>CA Intermediate Syllabus 2025 for Corporate and Other Laws<\/strong><\/span><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\"><strong>Module 1<\/strong><\/td>\n<td style=\"border: 1px solid black;\"><strong>Module 2<\/strong><\/td>\n<td style=\"border: 1px solid black;\"><strong>Module 3<\/strong><\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\" colspan=\"3\"><strong>PART I \u2013 Company Law and Limited Liability Partnership Law<\/strong><\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Chapter 1: Preliminary<\/td>\n<td style=\"border: 1px solid black;\">Chapter 7: Management &amp; Administration<\/td>\n<td style=\"border: 1px solid black;\">Chapter 12: The Limited Liability Partnership Act, 2008<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Chapter 2: Incorporation of Company and Matters Incidental Thereto<\/td>\n<td style=\"border: 1px solid black;\">Chapter 8: Declaration and Payment of Dividend<\/td>\n<td style=\"border: 1px solid black;\"><\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Chapter 3: Prospectus and Allotment of Securities<\/td>\n<td style=\"border: 1px solid black;\">Chapter 9: Accounts of Companies<\/td>\n<td style=\"border: 1px solid black;\"><\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Chapter 4: Share Capital and Debentures<\/td>\n<td style=\"border: 1px solid black;\">Chapter 10: Audit and Auditors<\/td>\n<td style=\"border: 1px solid black;\"><\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Chapter 5: Acceptance of Deposits by Companies<\/td>\n<td style=\"border: 1px solid black;\">Chapter 11: Companies Incorporated Outside India<\/td>\n<td style=\"border: 1px solid black;\"><\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Chapter 6: Registration of Charges<\/td>\n<td style=\"border: 1px solid black;\"><\/td>\n<td style=\"border: 1px solid black;\"><\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\" colspan=\"3\"><strong>PART II \u2013 Other Laws<\/strong><\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Chapter 1: The General Clauses Act, 1897<\/td>\n<td style=\"border: 1px solid black;\">Chapter 2: Interpretation of Statutes<\/td>\n<td style=\"border: 1px solid black;\">Chapter 3: The Foreign Exchange Management Act, 1999<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_custom_heading text=&#8221;Group 1 Taxation&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_column_text text_larger=&#8221;no&#8221;]Paper 3 of the CA Intermediate syllabus is fully focused on Taxation. This section is designed to provide a comprehensive understanding of taxes and is divided into two modules. Refer to the table below for a detailed breakdown of the CA Intermediate Paper 3: Taxation syllabus.<\/p>\n<table class=\"table table-striped\" style=\"border-collapse: collapse;\">\n<thead>\n<tr style=\"border: 1px solid black; background-color: #00a7e4;\">\n<th style=\"border: 1px solid black;\" colspan=\"2\"><span style=\"color: #ffffff;\"><strong>CA Intermediate Syllabus 2025 for Taxation<\/strong><\/span><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\" colspan=\"2\"><strong>Section A: Income Tax Law<\/strong><\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\"><strong>Module 1<\/strong><\/td>\n<td style=\"border: 1px solid black;\"><strong>Module 2<\/strong><\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\"><strong>SECTION I<\/strong><\/td>\n<td style=\"border: 1px solid black;\"><strong>SECTION III<\/strong><\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Overview, Scenario, Crossword Puzzle<\/td>\n<td style=\"border: 1px solid black;\">Overview, Scenario, Crossword Puzzle<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Chapter 1: Basic Concepts<\/td>\n<td style=\"border: 1px solid black;\">Chapter 4: Income of Other Persons Included in Assessee\u2019s Total Income<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Chapter 2: Residence and Scope of Total Income<\/td>\n<td style=\"border: 1px solid black;\">Chapter 5: Aggregation of Income, Set-Off, and Carry Forward of Losses<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\"><\/td>\n<td style=\"border: 1px solid black;\">Chapter 6: Deductions from Gross Total Income<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\"><strong>SECTION II<\/strong><\/td>\n<td style=\"border: 1px solid black;\"><strong>SECTION IV<\/strong><\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Overview, Scenario, Crossword Puzzle<\/td>\n<td style=\"border: 1px solid black;\">Overview, Scenario, Crossword Puzzle<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Chapter 3: Heads of Income<\/td>\n<td style=\"border: 1px solid black;\">Chapter 7: Advance Tax, Tax Deduction at Source, and Tax Collection at Source<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Unit 1: Salaries<\/td>\n<td style=\"border: 1px solid black;\">Chapter 8: Provisions for Filing Return of Income and Self-Assessment<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Unit 2: Income from House Property<\/td>\n<td style=\"border: 1px solid black;\"><\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Unit 3: Profits and Gains of Business or Profession<\/td>\n<td style=\"border: 1px solid black;\"><\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Unit 4: Capital Gains<\/td>\n<td style=\"border: 1px solid black;\"><\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Unit 5: Income from Other Sources<\/td>\n<td style=\"border: 1px solid black;\"><\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\"><\/td>\n<td style=\"border: 1px solid black;\"><strong>SECTION V<\/strong><br \/>\nOverview, ScenarioChapter 9: Income Tax Liability \u2013 Computation and Optimisation<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\" colspan=\"2\"><strong>Section B: Goods and Services Tax<\/strong><\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\"><strong>Module 1<\/strong><\/td>\n<td style=\"border: 1px solid black;\"><strong>Module 2<\/strong><\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Chapter 1: GST in India \u2013 An Introduction<\/td>\n<td style=\"border: 1px solid black;\">Chapter 8: Input Tax Credit<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Chapter 2: Supply under GST<\/td>\n<td style=\"border: 1px solid black;\">Chapter 9: GST Registration<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Chapter 3: Charge of GST<\/td>\n<td style=\"border: 1px solid black;\">Chapter 10: Tax Invoice; Credit and Debit Notes<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Chapter 4: Place of Supply<\/td>\n<td style=\"border: 1px solid black;\">Chapter 11: Accounts and Records<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Chapter 5: Exemptions from GST<\/td>\n<td style=\"border: 1px solid black;\">Chapter 12: E-Way Bill<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Chapter 6: Time of Supply<\/td>\n<td style=\"border: 1px solid black;\">Chapter 13: Payment of Tax<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Chapter 7: Value of Supply<\/td>\n<td style=\"border: 1px solid black;\">Chapter 14: Tax Deduction at Source and Collection of Tax at Source<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\"><\/td>\n<td style=\"border: 1px solid black;\">Chapter 15: Returns<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text text_larger=&#8221;no&#8221;]CA Inter Group 2 consists of four papers, each focusing on different areas of accounting and management. Each paper carries a specific weightage, contributing to the overall exam score. These subjects are designed to test candidates&#8217; proficiency in practical applications and legal frameworks, ensuring a strong foundation for their CA journey.<\/p>\n<table class=\"table table-striped\" style=\"border-collapse: collapse;\">\n<thead>\n<tr style=\"border: 1px solid black; background-color: #ffffff;\">\n<th style=\"border: 1px solid black;\" colspan=\"3\"><span style=\"color: #000000;\"><strong>CA INTER GROUP 2<\/strong><\/span><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Paper 4<br \/>\nCost and Management Accounting<\/td>\n<td style=\"border: 1px solid black;\">30% Objective 70% Descriptive<\/td>\n<td style=\"border: 1px solid black;\">100<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Paper 5<br \/>\nAuditing and Ethics<\/td>\n<td style=\"border: 1px solid black;\">30% Objective 70% Descriptive<\/td>\n<td style=\"border: 1px solid black;\">100<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Paper 6 Financial Management and Strategic Management<br \/>\nPart A &#8211; Financial Management (50 Marks)<br \/>\nPart B &#8211; Strategic Management (50 Marks)<\/td>\n<td style=\"border: 1px solid black;\">30% Objective 70% Descriptive<\/td>\n<td style=\"border: 1px solid black;\">100<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_custom_heading text=&#8221;Group 2: Cost and Management Accounting&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_column_text text_larger=&#8221;no&#8221;]The table below presents the syllabus for CA Intermediate Course \u2013 Paper 4: Cost and Management Accounting, as per the updated Scheme of Education and Training. The syllabus is divided into two modules, covering key topics that candidates must study for the CA Intermediate Exam 2025.<\/p>\n<table class=\"table table-striped\" style=\"border-collapse: collapse;\">\n<thead>\n<tr style=\"border: 1px solid black; background-color: #00a7e4;\">\n<th style=\"border: 1px solid black;\" colspan=\"3\"><span style=\"color: #ffffff;\"><strong>CA Intermediate Syllabus 2025 for Cost and Management Accounting<br \/>\n<\/strong><\/span><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\"><strong>Module 1<\/strong><\/td>\n<td style=\"border: 1px solid black;\"><strong>Module 2<\/strong><\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Chapter 1: Introduction to Cost and Management Accounting<\/td>\n<td style=\"border: 1px solid black;\">Chapter 8: Unit &amp; Batch Costing<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Chapter 2: Material Cost<\/td>\n<td style=\"border: 1px solid black;\">Chapter 9: Job Costing<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Chapter 3: Employee Cost and Direct Expenses<\/td>\n<td style=\"border: 1px solid black;\">Chapter 10: Process &amp; Operation Costing<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Chapter 4: Overheads \u2013 Absorption Costing Method<\/td>\n<td style=\"border: 1px solid black;\">Chapter 11: Joint Products and By Products<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Chapter 5: Activity Based Costing<\/td>\n<td style=\"border: 1px solid black;\">Chapter 12: Service Costing<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Chapter 6: Cost Sheet<\/td>\n<td style=\"border: 1px solid black;\">Chapter 13: Standard Costing<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Chapter 7: Cost Accounting Systems<\/td>\n<td style=\"border: 1px solid black;\">Chapter 14: Marginal Costing<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\"><\/td>\n<td style=\"border: 1px solid black;\">Chapter 15: Budgets and Budgetary Control<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_custom_heading text=&#8221;Group 2: Auditing and Ethics&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_column_text text_larger=&#8221;no&#8221;]The table below outlines the syllabus for CA Intermediate Course \u2013 Paper 5: Auditing &amp; Ethics, based on the updated Scheme of Education and Training. The syllabus is organized into two modules, covering essential topics that candidates need to focus on for the CA Intermediate Exam 2025.<\/p>\n<table class=\"table table-striped\" style=\"border-collapse: collapse;\">\n<thead>\n<tr style=\"border: 1px solid black; background-color: #00a7e4;\">\n<th style=\"border: 1px solid black;\" colspan=\"3\"><span style=\"color: #ffffff;\"><strong>CA Intermediate Syllabus 2025 for Auditing &amp; Ethics<\/strong><\/span><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\"><strong>Module 1<\/strong><\/td>\n<td style=\"border: 1px solid black;\"><strong>Module 2<\/strong><\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Chapter 1: Nature, Objective, and Scope of Audit<\/td>\n<td style=\"border: 1px solid black;\">Chapter 6: Audit Documentation<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Chapter 2: Audit Strategy, Audit Planning, and Audit Programme<\/td>\n<td style=\"border: 1px solid black;\">Chapter 7: Completion and Review<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Chapter 3: Risk Assessment and Internal Control<\/td>\n<td style=\"border: 1px solid black;\">Chapter 8: Audit Report<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Chapter 4: Audit Evidence<\/td>\n<td style=\"border: 1px solid black;\">Chapter 9: Special Features of Audit of Different Types of Entities<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Chapter 5: Audit of Items of Financial Statements<\/td>\n<td style=\"border: 1px solid black;\">Chapter 10: Audit of Banks<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\"><\/td>\n<td style=\"border: 1px solid black;\">Chapter 11: Ethics and Terms of Audit Engagements<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_custom_heading text=&#8221;Group 2 Financial Management and Strategic Management&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_column_text text_larger=&#8221;no&#8221;]The table below provides the syllabus for CA Intermediate Course \u2013 Paper 6: Financial Management and Strategic Management, as per the updated Scheme of Education and Training. The syllabus is divided into two sections and two modules, covering key topics that candidates need to prepare for the CA Intermediate Exam 2025.<\/p>\n<table class=\"table table-striped\" style=\"border-collapse: collapse;\">\n<thead>\n<tr style=\"border: 1px solid black; background-color: #00a7e4;\">\n<th style=\"border: 1px solid black;\" colspan=\"3\"><span style=\"color: #ffffff;\"><strong>CA Intermediate Syllabus 2025 for Financial Management and Strategic Management<\/strong><\/span><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\" colspan=\"3\"><strong>Section A \u2013 Financial Management<\/strong><\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\"><strong>Module 1<\/strong><\/td>\n<td style=\"border: 1px solid black;\"><strong>Module 2<\/strong><\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Chapter 1: Scope and Objectives of Financial Management<\/td>\n<td style=\"border: 1px solid black;\">Chapter 7: Investment Decisions<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Chapter 2: Types of Financing<\/td>\n<td style=\"border: 1px solid black;\">Chapter 8: Dividend Decision<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Chapter 3: Financial Analysis and Planning \u2013 Ratio Analysis<\/td>\n<td style=\"border: 1px solid black;\">Chapter 9: Management of Working Capital<br \/>\nUnit I: Introduction to Working Capital Management<br \/>\nUnit II: Treasury and Cash Management<br \/>\nUnit III: Management of Inventory<br \/>\nUnit IV: Management of Receivables<br \/>\nUnit V: Management of Payables (Creditors)<br \/>\nUnit VI: Financing of Working Capital<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Chapter 4: Cost of Capital<\/td>\n<td style=\"border: 1px solid black;\"><\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Chapter 5: Financing Decisions \u2013 Capital Structure<\/td>\n<td style=\"border: 1px solid black;\"><\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Chapter 6: Financing Decisions \u2013 Leverages<\/td>\n<td style=\"border: 1px solid black;\"><\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\" colspan=\"3\"><strong>Section \u2013 B Strategic Management<\/strong><\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Chapter 1: Introduction to Strategic Management<\/td>\n<td style=\"border: 1px solid black;\">Chapter 4: Strategic Choices<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Chapter 2: Strategic Analysis: External Environment<\/td>\n<td style=\"border: 1px solid black;\">Chapter 5: Strategy Implementation and Evaluation<\/td>\n<\/tr>\n<tr style=\"border: 1px solid black;\">\n<td style=\"border: 1px solid black;\">Chapter 3: Strategic Analysis: Internal Environment<\/td>\n<td style=\"border: 1px solid black;\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_custom_heading text=&#8221;CA Intermediate Syllabus 2025 Preparation Tips&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_column_text text_larger=&#8221;no&#8221;]<span style=\"font-weight: 400;\">Preparing for the CA Intermediate exams requires a strategic approach, especially with the updated 2025 syllabus. Here are six essential tips to guide your preparation:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Understand the Syllabus<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> Familiarize yourself with the 2025 syllabus and identify topics with higher weightage. Use ICAI study material as your foundation and focus on updates in subjects like Taxation and Law.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Create a Study Plan<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> Design a practical timetable that allocates dedicated time for each subject. Reserve the last two months for full syllabus revisions and mock tests.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Focus on Conceptual Clarity<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> Prioritize understanding over memorization. Practice application-based problems regularly, especially for subjects like Accounts, Costing, and Financial Management.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Revise Effectively<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> Regular revision is essential to retain concepts. Use summary notes, and flashcards, and focus on key points to revise quickly and efficiently.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Practice Past Papers<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> Solve previous years\u2019 question papers and attempt ICAI mock tests to get familiar with the exam pattern and improve time management.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Stay Updated and Healthy<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> Ensure you study the latest amendments in subjects like Law and Taxation. Maintain a healthy routine with proper sleep, balanced meals, and regular breaks to keep your focus sharp.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Consistency and discipline are the keys to success. With a clear plan and focused preparation, you can excel in the CA Intermediate exams.<\/span>[\/vc_column_text][\/vc_column][\/vc_row][\/vc_section][vc_row][vc_column][vc_custom_heading text=&#8221;FAQ\u2019s&#8221; use_theme_fonts=&#8221;yes&#8221;][\/vc_column][\/vc_row][vc_row][vc_column][vc_toggle title=&#8221;Where can I download the detailed CA Intermediate syllabus for 2025?&#8221;]<span style=\"font-weight: 400;\">The detailed syllabus is available for download on the <\/span><b>ICAI\u2019s official website<\/b><span style=\"font-weight: 400;\"> under the &#8220;Students&#8221; section.<\/span>[\/vc_toggle][vc_toggle title=&#8221;How much time is required to prepare for the CA Intermediate syllabus 2025?&#8221;]<span style=\"font-weight: 400;\">It typically requires 6-8 months of dedicated preparation, depending on your study plan and schedule.<\/span><b>\u00a0<\/b>[\/vc_toggle][vc_toggle title=&#8221;Can I take both groups of CA Intermediate together under the new scheme?&#8221;]<span style=\"font-weight: 400;\">Yes, students can appear for both groups together or separately, depending on their preparation and confidence<\/span><span style=\"font-weight: 400;\">.<\/span>[\/vc_toggle][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[vc_section][vc_row][vc_column][vc_custom_heading text=&#8221;Introduction&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_column_text text_larger=&#8221;no&#8221;]The CA Intermediate New Syllabus for 2025, crafted by ICAI, covers a wide range of topics such<\/p>\n","protected":false},"author":1,"featured_media":3923,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_mi_skip_tracking":false},"categories":[6],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>CA Inter New Syllabus 2025- Scheme, Subjects and 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