CA Inter Chapter Wise Weightage for May 2026

Official ICAI section-wise marks distribution for all 6 papers of CA Intermediate under the new syllabus. Use this guide to prioritize your preparation and maximize your score.

Official Source: This data is from ICAI Board of Studies Section-wise Weightage document , issued on 2023-10-26. Applicable from May 2024 onwards.

Understanding ICAI Section-wise Weightage

The Institute of Chartered Accountants of India (ICAI) publishes official section-wise weightage for each CA Intermediate paper. This weightage indicates the approximate percentage of marks allocated to each section/chapter in the examination.

Key Points About ICAI Weightage

  • Weightage is a range (e.g., 25%-30%), not a fixed number. ICAI maintains flexibility in question paper setting.
  • Questions can be interdisciplinary - a single question may cover topics from multiple sections.
  • Weightage remains constant until ICAI issues a revision. Current weightage is valid from May 2024 onwards.
  • 70% descriptive + 30% MCQs is the exam pattern for all papers.

How to Use This Guide

  1. Identify high-weightage sections (marked in red) - these should get 60-70% of your study time
  2. Don't skip low-weightage sections - you need 40% in each paper to pass
  3. Practice past papers - we provide links to CA Inter past papers for each subject
  4. Take MCQ quizzes - our chapter-wise MCQ quizzes help reinforce concepts

Priority Legend

HIGH 25%+ weightage - Focus maximum time
MEDIUM 15-24% weightage - Important sections
LOW <15% weightage - Don't skip, but allocate less time

Group 1 Papers (Papers 1-3)

Total 300 marks | Need 40 marks per paper + 150 aggregate to pass

Paper 1: Advanced Accounting

100 marks | 3 hours | Group 1

Practice Papers
Section Topics Weightage Priority
Section I
Accounting Standards
View topics (30)
  • Process of formulation of Accounting Standards including Ind AS and IFRS
  • Framework for Preparation and Presentation of Financial Statements
  • Applicability of Accounting Standards to various entities
  • AS 1: Disclosure of Accounting Policies
  • AS 2: Valuation of Inventories
  • AS 3: Cash Flow Statements
  • AS 4: Contingencies and Events Occurring After Balance Sheet Date
  • AS 5: Net Profit or Loss, Prior Period Items, Changes in Accounting Policies
  • AS 7: Construction Contracts
  • AS 9: Revenue Recognition
  • ...and 20 more
 55%-65%
55-65 marks
 HIGH
Section II
Company Accounts
View topics (4)
  • Schedule III to the Companies Act, 2013 (Division I)
  • Preparation of financial statements - P&L, Balance Sheet, Cash Flow
  • Buy back of securities
  • Accounting for reconstruction of companies
 30%-35%
30-35 marks
 HIGH
Section III
Accounting for Branches
View topics (1)
  • Accounting for Branches including foreign branches
 5%-10%
5-10 marks
 LOW

Most Emphasized Chapters (Based on ICAI MCQs)

Ranked by number of MCQs in ICAI study material

1 AS 3 - Cash Flow Statement 6 MCQs 2 Introduction to Accounting Standards 5 MCQs 3 Framework for Preparation of Financial Statements 5 MCQs 4 AS 17 - Segment Reporting 5 MCQs 5 AS 20 - Earnings Per Share 5 MCQs

Preparation Strategy

Accounting Standards (Section I) carry 55-65% weightage - the highest in this paper. Focus on AS 1, AS 2, AS 3, AS 10, AS 14, AS 19, AS 22 as these are frequently tested. Practice journal entries and practical problems from past CA Inter Accounting papers.

Paper 2: Corporate and Other Laws

100 marks | 3 hours | Group 1

Practice Papers

I Part I: Company Law and LLP Law (70 marks)

Section Topics Weightage Priority
Section I
Companies Act - Preliminary & Incorporation
  • Preliminary provisions
  • Incorporation of Company and Matters Incidental thereto
  • Prospectus and Allotment of Securities
  • Share Capital and Debentures
 20%-30%
of 70 marks
 HIGH
Section II
Deposits, Charges, Management
  • Acceptance of Deposits by Companies
  • Registration of Charges
  • Management and Administration
  • Declaration and Payment of Dividend
 20%-30%
of 70 marks
 HIGH
Section III
Accounts, Audit, Foreign Companies
  • Accounts of Companies
  • Audit and Auditors
  • Companies Incorporated Outside India
 30%-35%
of 70 marks
 HIGH
Section IV
Limited Liability Partnership Act, 2008
  • LLP Act 2008 including important Rules
 15%-20%
of 70 marks
 MEDIUM

II Part II: Other Laws (30 marks)

Section Topics Weightage Priority
Section I
The General Clauses Act, 1897
  • Important Definitions
  • Extent and Applicability
  • General Rules of Construction
  • Powers and Functionaries
  • Provisions as to Orders, Rules made under Enactments
 35%-40%
of 30 marks
 HIGH
Section II
Interpretation of Statutes
  • Rules of Interpretation of Statutes
  • Aids to Interpretation
  • Rules of Interpretation/Construction of Deeds and Documents
 25%-30%
of 30 marks
 HIGH
Section III
Foreign Exchange Management Act, 1999
  • Significant definitions
  • Concepts of Current and Capital Account Transactions
 30%-40%
of 30 marks
 HIGH

Preparation Strategy

Companies Act (Part I) carries 70 marks. Focus on Sections 2 (Definitions), Share Capital provisions, and Accounts/Audit chapters. Part II (Other Laws) has only 30 marks but is scoring - memorize key definitions from General Clauses Act and interpretation rules.

Paper 3: Taxation

100 marks | 3 hours | Group 1

Practice Papers

A Section A: Income-Tax Law (50 marks)

Section Topics Weightage Priority
Section I
Basic Concepts
  • Income-tax law: An introduction
  • Significant concepts - person, assessee, previous year, assessment year
  • Income, agricultural income
  • Basis of Charge
  • Procedure for computation of total income and tax payable
 10%-20%
of 50 marks
 MEDIUM
Section II
Heads of Income
  • Residential status and scope of total income
  • Salaries
  • Income from house property
  • Profits and gains of business or profession
  • Capital gains
 25%-30%
of 50 marks
 HIGH
Section III
Clubbing, Set-off, Deductions
  • Clubbing of income
  • Set-off or carry forward and set-off of losses
  • Deductions from gross total income
 15%-20%
of 50 marks
 MEDIUM
Section IV
Advance Tax, TDS, TCS
  • Advance Tax
  • Tax deduction at source
  • Tax collection at source
 15%-20%
of 50 marks
 MEDIUM
Section V
Return Filing and Tax Computation
  • Provisions for filing return of income
  • Self-assessment
  • Computation of total income under alternative tax regimes
  • Optimisation of tax liability
 20%-25%
of 50 marks
 MEDIUM

B Section B: Goods and Services Tax (50 marks)

Section Topics Weightage Priority
Section I
GST Introduction
  • GST Laws: An introduction
  • Constitutional aspects
 0%-5%
of 50 marks
 LOW
Section II
Levy, Collection, Supply
  • Application of CGST/IGST law
  • Concept of supply including composite and mixed supplies
  • Charge of tax including reverse charge
  • Exemption from tax
  • Composition levy
 50%-80%
of 50 marks
 HIGH
Section III
Classification, Place, Time, Value, ITC
  • Classification
  • Place of supply
  • Time of supply
  • Value of Supply
  • Input tax credit
  • ...and 6 more
 20%-45%
of 50 marks
 HIGH

Preparation Strategy

GST Section II (Levy, Supply, Exemptions) has the highest weightage at 50-80% of GST marks. In Income Tax, Heads of Income (Section II) carries 25-30% - master salary, house property, and business income computations. Tax laws change annually - ensure you're studying the latest ICAI study material.

Group 2 Papers (Papers 4-6)

Total 300 marks | Need 40 marks per paper + 150 aggregate to pass

Paper 4: Cost and Management Accounting

100 marks | 3 hours | Group 2

MCQ Quiz Papers
Section Topics Weightage Priority
Section I
Overview of Cost and Management Accounting
View topics (12)
  • Objectives and Scope of Cost and Management Accounting
  • Users of Cost and Management accounting information
  • Functions of management accounting
  • Role of cost accounting department
  • Installation of Costing System
  • Cost terms and Concepts
  • Cost Reduction and Cost Control
  • Elements of Costs
  • Cost behavior pattern
  • Methods and Techniques of Costing
  • Digital Costing
  • Preparation of Cost Sheets
 10%-15%
10-15 marks
 LOW
Section II
Ascertainment of Cost
View topics (15)
  • Material Cost - procurement, valuation, stock verification
  • Material requirement analysis through digital costing
  • Government e-Marketplace (GeM)
  • Costing through Enterprise Resource Planning (ERP)
  • Inventory control techniques - EOQ, ABC, FSN, HML, VED, JIT
  • Treatment of Normal/Abnormal Losses
  • Employee Cost - attendance, payroll, elements of wages
  • Employee Turnover
  • Remuneration systems - Halsey Plan, Rowan Plan
  • Direct Expenses
  • Overheads - Factory, Administration, Selling, Distribution, R&D
  • Allocation and Apportionment of overheads
  • Activity Based Costing (ABC)
  • Integration of cost and financial data
  • Reconciliation of profit
 35%-40%
35-40 marks
 HIGH
Section III
Methods of Costing
View topics (7)
  • Single Output/Unit Costing
  • Job Costing
  • Batch Costing - optimum batch quantity
  • Process/Operation Costing
  • Joint Products - apportionment of joint costs
  • By-Products
  • Costing of Service Sectors
 20%-25%
20-25 marks
 MEDIUM
Section IV
Cost Control and Analysis
View topics (11)
  • Standard Costing - setting standards, types of standards
  • Variance Analysis - Material, Labour, Overhead variances
  • Marginal Costing - contribution margin, break-even analysis
  • CVP Analysis
  • Comparison of Marginal costing with absorption costing
  • Short term decision making - Make or buy, Discontinuation
  • Limiting factor analysis
  • Budget and Budgetary Control
  • Flexible budget, Functional budgets, Cash budget, Master budget
  • Zero Based Budgeting (ZBB)
  • Performance budget
 25%-30%
25-30 marks
 HIGH

Most Emphasized Chapters (Based on ICAI MCQs)

Ranked by number of MCQs in ICAI study material

1 Joint Products & By Products 13 MCQs 2 Employee Cost 12 MCQs 3 Process & Operation Costing 12 MCQs 4 Introduction to Cost and Management Accounting 11 MCQs 5 Cost Sheet 11 MCQs

Preparation Strategy

Section II (Ascertainment of Cost) has the highest weightage at 35-40%. Master Material Cost (EOQ, Inventory valuation), Labour Cost, and Overhead allocation. Section IV (Cost Control) is equally important - practice Standard Costing variance problems and CVP analysis. Try our Cost Accounting MCQ quiz for quick revision.

Paper 5: Auditing and Ethics

100 marks | 3 hours | Group 2

139 MCQs Papers
Section Topics Weightage Priority
Section I
Nature, Objective and Scope of Audit
View topics (8)
  • Origin and Meaning of Audit
  • Need for audit
  • Objective of the audit
  • Scope of Audit
  • Benefits of an Audit
  • Qualities of Auditor
  • Inherent Limitations of an audit
  • SA 200 - Overall Objectives of Independent Auditor
 4%-6%
4-6 marks
 LOW
Section II
Audit Strategy, Planning and Program
View topics (5)
  • SA 300 - Planning an Audit of Financial statements
  • Benefits of audit planning
  • Preliminary engagement activities
  • Overall audit strategy
  • Development of audit plan and program
 8%-12%
8-12 marks
 LOW
Section III
Risk Assessment and Internal Control
View topics (10)
  • Audit Risk - Inherent, Control, Detection Risk
  • Sampling and Non-Sampling Risk
  • Concept of Materiality
  • SA 320 - Materiality in Planning and Performing an Audit
  • Performance materiality
  • SA 315 - Identifying and Assessing Risks of Material Misstatement
  • Understanding entity and environment
  • Internal control evaluation
  • Digital Audit - IT related risks, controls
  • SA 330 - Auditor's Responses to Assessed Risks
 8%-12%
8-12 marks
 LOW
Section IV
Audit Evidence
View topics (13)
  • SA 500 - Audit Evidence
  • Relevance and Reliability of audit evidence
  • Assertions in Financial Statements
  • Test of controls
  • Substantive Procedures
  • SA 610 - Using the work of Internal Auditors
  • Internal Financial Control
  • SA 530 - Audit Sampling
  • SA 501 - Audit Evidence for Selected Items
  • SA 505 - External Confirmations
  • SA 510 - Initial Audit Engagements - Opening Balances
  • SA 550 - Related Parties
  • SA 520 - Analytical Procedures
 12%-18%
12-18 marks
 MEDIUM
Section V
Audit of Items of Financial Statements
View topics (6)
  • Audit of Revenue - Sale of Products, Services, Interest, Rent, Dividend
  • Audit of Expenses - Purchases, Employee benefits, Depreciation
  • Audit of Share Capital, Reserves, Borrowings
  • Audit of Fixed Assets - Land, Buildings, Plant, Equipment
  • Audit of Current Assets - Receivables, Inventories, Cash
  • Audit of Contingent Liabilities
 12%-20%
12-20 marks
 MEDIUM
Section VI
Audit Documentation
View topics (5)
  • SA 230 - Audit Documentation
  • Nature and Purpose of Audit Documentation
  • Form, Content and Extent
  • Completion Memorandum
  • Ownership and custody
 4%-6%
4-6 marks
 LOW
Section VII
Completion and Review
View topics (6)
  • SA 560 - Subsequent Events
  • SA 570 - Going Concern
  • SA 450 - Evaluation of Misstatements
  • SA 580 - Written Representations
  • SA 260 - Communication with Those Charged with Governance
  • SA 265 - Communicating Deficiencies in Internal Control
 8%-12%
8-12 marks
 LOW
Section VIII
Audit Report
View topics (8)
  • SA 700 - Forming an Opinion and Reporting
  • SA 701 - Communicating Key Audit Matters
  • SA 705 - Modifications to the Opinion
  • SA 706 - Emphasis of Matter and Other Matter Paragraphs
  • SA 710 - Comparative Information
  • Branch audit
  • Joint audit
  • CARO reporting requirements
 8%-12%
8-12 marks
 LOW
Section IX
Special Features of Audit of Different Entities
View topics (10)
  • Audit of Government entities
  • Local bodies audit
  • Not-for-profit organizations
  • Trust and Societies
  • Partnership Firms
  • Educational institutions
  • Hotels, Clubs, Hospitals
  • LLP audit
  • Co-operative Societies Audit
  • Audit of Banks - accounting system, NPAs, advances
 12%-18%
12-18 marks
 MEDIUM
Section X
Ethics and Terms of Audit Engagements
View topics (10)
  • Meaning of Ethics
  • Need for Professional Ethics
  • Fundamental principles - Integrity, Objectivity, Competence, Confidentiality
  • Independence of Auditors
  • Threats to Independence - Self Interest, Self Review, Advocacy, Familiarity, Intimidation
  • Safeguards to Independence
  • Professional Skepticism
  • SA 210 - Agreeing the Terms of Audit Engagements
  • SQC 1 - Quality Control for Firms
  • SA 220 - Quality Control for an Audit
 8%-10%
8-10 marks
 LOW

Most Emphasized Chapters (Based on ICAI MCQs)

Ranked by number of MCQs in ICAI study material

1 Audit Evidence 29 MCQs 2 Audit of Items of Financial Statements 19 MCQs 3 Special Features of Audit of Different Entities 18 MCQs 4 Audit of Banks 16 MCQs 5 Audit Report 12 MCQs

Preparation Strategy

Audit of Items (V) and Special Entities (IX) carry the highest weightage (12-20% each). Memorize key Standards on Auditing (SAs) - especially SA 200, SA 315, SA 500, SA 700, SA 705. Practice with our chapter-wise Auditing MCQs which include 139 questions from ICAI study material.

Paper 6: Financial Management and Strategic Management

100 marks | 3 hours | Group 2

Practice Papers

A Section A: Financial Management (50 marks)

Section Topics Weightage Priority
Section I
Financial Management and Financial Analysis
View topics (6)
  • Objective and scope of financial management
  • Profit Maximisation, Wealth Maximisation, Value Creation
  • Role of Financial Manager
  • Financial distress and insolvency
  • Financial Analysis through Ratios
  • Calculation and Interpretation of ratios
 10%-15%
of 50 marks
 LOW
Section II
Financing Decisions and Cost of Capital
View topics (11)
  • Sources of Finance - Long-term and Short-term
  • Contemporary sources - P2P lending, Equity funding, Crowd funding
  • Lease Financing, Venture capital
  • Cost of Capital - significance, factors, measurement
  • Weighted Average Cost of Capital (WACC)
  • Marginal cost of capital
  • Capital Structure Decisions
  • Theories of Capital Structure
  • EBIT-EPS Analysis
  • Under/Over Capitalisation
  • Leverages - Operating, Financial, Combined
 45%-50%
of 50 marks
 HIGH
Section III
Capital Investment and Dividend Decisions
View topics (9)
  • Capital Investment Decisions
  • Payback period, Discounted payback
  • Accounting Rate of Return (ARR)
  • Net Present Value (NPV)
  • Internal Rate of Return (IRR)
  • Modified IRR (MIRR)
  • Profitability Index
  • Dividend Decisions
  • Dividend policies - Traditional, Walter's, Gordon's, MM Hypothesis
 20%-25%
of 50 marks
 MEDIUM
Section IV
Management of Working Capital
View topics (9)
  • Working capital management - Liquidity and Profitability
  • Working Capital Cycle (Operating Cycle)
  • Assessment of working capital requirement
  • Management of Accounts Receivables
  • Factoring and Forfaiting
  • Credit Management
  • Management of Accounts Payable
  • Management of Cash and Treasury
  • Management of Inventory
 15%-20%
of 50 marks
 MEDIUM

B Section B: Strategic Management (50 marks)

Section Topics Weightage Priority
Section I
Introduction to Strategic Management
  • Business Policy
  • Meaning and nature of Strategic Management
  • Strategic Levels in Organisations
  • Strategic Management in Government and Not-for-Profit Organisation
 15%-20%
of 50 marks
 MEDIUM
Section II
General and Competitive Environment
  • General Environment - PESTLE Analysis
  • Competitive Environment - Porter's Five Forces Model
  • Competitive Advantage - Porter's Value Chain
 15%-20%
of 50 marks
 MEDIUM
Section III
Strategic Management Process
  • Vision, Mission, and Objectives
  • SWOT Analysis
  • Strategic Choice
  • Strategy Implementation
  • McKinsey's 7S Framework
  • Strategic Evaluation and Control
  • Benchmarking
 25%-30%
of 50 marks
 HIGH
Section IV
Corporate Level Strategies
  • BCG Matrix
  • GE Nine Cell Model
  • Ansoff's Product Market Growth Matrix
  • ADL Matrix
  • Corporate Level Strategies
  • Strategic Alliances and Mergers
  • Business Level Strategies
 25%-30%
of 50 marks
 HIGH
Section V
Functional Level Strategies
  • Marketing Strategy
  • Financial Strategy
  • Operations Strategy
  • Human Resource Strategy
  • Research and Development Strategy
 10%-15%
of 50 marks
 LOW

Preparation Strategy

FM Section II (Financing Decisions & Cost of Capital) has the highest weightage at 45-50%. Master WACC calculations, Capital Structure theories, and EBIT-EPS analysis. In Strategic Management, focus on Sections III & IV (Strategic Process and Corporate Strategies) - learn BCG Matrix, Porter's Five Forces, SWOT analysis thoroughly.

Quick Summary: High-Priority Chapters

Group 1 (Focus Areas)

  • P1: Accounting Standards (55-65%) - especially AS 10, 14, 19, 22
  • P2: Companies Act - Accounts & Audit chapter (30-35%)
  • P3: GST Supply & Levy (50-80%), Income Tax Heads (25-30%)

Group 2 (Focus Areas)

  • P4: Ascertainment of Cost (35-40%), Cost Control (25-30%)
  • P5: Audit Evidence (12-18%), Special Entities (12-18%)
  • P6: FM: Cost of Capital (45-50%), SM: Corporate Strategies (25-30%)

Frequently Asked Questions

What is the official source for CA Inter chapter-wise weightage?

ICAI Board of Studies publishes the official section-wise weightage. The current weightage was issued on 26th October 2023 and is applicable from May 2024 onwards. You can download it from ICAI's official resource portal.

Does chapter weightage change every exam?

No, ICAI publishes weightage that remains applicable until further changes are made. The current weightage (October 2023) applies to May 2024 and subsequent exams. However, actual mark distribution may vary within the given range - for example, if a section shows 25-30%, it could be 25%, 27%, or 30% in any particular exam.

Should I only study high-weightage chapters?

No, this is risky. While high-weightage chapters should be prioritized, you need 40% in each paper and 50% aggregate to pass. Ignoring low-weightage sections means you're gambling. A balanced approach is safer:

  • Complete entire syllabus at least once
  • Allocate 60-70% revision time to high-weightage topics
  • Don't skip any chapter completely
What is the passing marks for CA Intermediate?

You need:

  • Minimum 40 marks in each paper (out of 100)
  • 50% aggregate - i.e., 150 out of 300 for each group (3 papers × 100 marks)
  • Both conditions must be satisfied to pass

Check our CA pass rates page for historical statistics.

How should I use weightage for preparation?
  1. Allocate 60-70% of study time to high-weightage chapters (25%+ weightage)
  2. Complete entire syllabus at least once before focusing on high-priority areas
  3. Practice past papers - use our CA Inter past papers to understand actual question patterns
  4. Take MCQ quizzes - our chapter-wise quizzes help reinforce concepts
  5. Revise high-weightage topics multiple times in the last month

Related Resources

CA Inter Past Papers

111+ papers with answers from 2018-2025
Auditing MCQ Quiz

139 MCQs from ICAI study material
CA Pass Rates

Historical pass rate statistics

Last updated: February 2026 | Data source: ICAI Board of Studies