CA Intermediate Syllabus 2026 (New Scheme)
Complete group-wise syllabus for all 6 CA Inter papers under the ICAI new scheme. Applicable for September 2026 and all upcoming exams.
Exam Overview
Passing: 40% per paper + 50% aggregate per group. Groups can be cleared separately.
Group 1 — Papers 1, 2, 3
Advanced Accounting
100 marks| Section | Topics | Weightage |
|---|---|---|
| I. Accounting Standards | AS 1-29, framework for financial statements, Ind AS/IFRS overview | 55-65% |
| II. Company Accounts | Schedule III, financial statements, buyback, reconstruction | 30-35% |
| III. Branch Accounting | Branch accounting including foreign branches | 5-10% |
Corporate and Other Laws
100 marksPart I: Company Law & LLP Law (70 marks)
| I. Preliminary & Incorporation | Incorporation, prospectus, allotment, share capital, debentures | 20-30% |
| II. Deposits, Charges, Management | Deposits, charges, management & administration, dividend | 20-30% |
| III. Accounts, Audit, Foreign Co. | Company accounts, audit & auditors, foreign companies | 30-35% |
| IV. LLP Act, 2008 | LLP Act including important Rules | 15-20% |
Part II: Other Laws (30 marks)
| I. General Clauses Act, 1897 | Definitions, applicability, construction rules | 35-40% |
| II. Interpretation of Statutes | Rules of interpretation, aids, construction of deeds | 25-30% |
| III. FEMA, 1999 | Definitions, current/capital account transactions | 30-40% |
Taxation
100 marks (50 DT + 50 GST)Section A: Income Tax (50 marks)
| I. Basic Concepts | Person, assessee, previous/assessment year, agricultural income | 10-20% |
| II. Heads of Income | Residential status, salaries, house property, business income, capital gains, other sources | 25-30% |
| III. Clubbing, Set-off, Deductions | Clubbing, set-off/carry forward of losses, deductions from GTI | 15-20% |
| IV. Advance Tax, TDS, TCS | Advance tax, TDS, TCS provisions | 15-20% |
| V. Returns & Tax Computation | Return filing, self-assessment, alternative tax regimes | 20-25% |
Section B: GST (50 marks)
| I. GST Introduction | Introduction, constitutional aspects | 0-5% |
| II. Levy, Supply, Exemptions | Supply concept, charge of tax, reverse charge, exemptions, composition levy | 50-80% |
| III. ITC, Registration, Returns | Classification, place/time/value of supply, ITC, registration, invoice, returns | 20-45% |
Group 2 — Papers 4, 5, 6
Cost and Management Accounting
100 marks| Section | Topics | Weightage |
|---|---|---|
| I. Overview | Scope, cost terms, cost behavior, digital costing, cost sheets | 10-15% |
| II. Ascertainment of Cost | Material cost (EOQ, inventory), employee cost, overheads (allocation, ABC) | 35-40% |
| III. Methods of Costing | Unit/job/batch/process costing, joint products, by-products, service costing | 20-25% |
| IV. Cost Control & Analysis | Standard costing, variance analysis, marginal costing, CVP, budgetary control | 25-30% |
Auditing and Ethics
100 marks| Section | Topics | Weightage |
|---|---|---|
| I-II. Nature & Planning | SA 200, SA 300, audit strategy and program | 12-18% |
| III. Risk & Internal Control | Audit risk, materiality (SA 320), SA 315, SA 330, digital audit | 8-12% |
| IV. Audit Evidence | SA 500, assertions, SA 530 (sampling), SA 505, SA 520 | 12-18% |
| V. Items of Financial Statements | Revenue, expense, capital, assets, liabilities audit | 12-20% |
| VI-VII. Documentation & Review | SA 230, SA 560, SA 570, SA 580, SA 260 | 12-18% |
| VIII. Audit Report | SA 700, SA 705, SA 706, CARO, branch/joint audit | 8-12% |
| IX. Special Entities | Government, NPOs, partnerships, banks, co-operatives, LLPs | 12-18% |
| X. Ethics | Ethics, independence, SA 210, SQC 1, SA 220 | 8-10% |
Financial Management and Strategic Management
100 marks (50 FM + 50 SM)Section A: Financial Management (50 marks)
| I. FM & Financial Analysis | FM objectives, role of financial manager, ratio analysis | 10-15% |
| II. Financing & Cost of Capital | Sources of finance, WACC, capital structure, EBIT-EPS, leverages | 45-50% |
| III. Capital Investment & Dividend | NPV, IRR, MIRR, payback, profitability index, dividend theories | 20-25% |
| IV. Working Capital | Working capital cycle, receivables, cash management, inventory | 15-20% |
Section B: Strategic Management (50 marks)
| I. Introduction | Business policy, strategic levels | 15-20% |
| II. Environment Analysis | PESTLE, Porter's Five Forces, value chain | 15-20% |
| III. Strategic Process | Vision/mission, SWOT, McKinsey 7S, benchmarking | 25-30% |
| IV. Corporate Strategies | BCG matrix, GE nine cell, Ansoff's matrix, mergers/alliances | 25-30% |
| V. Functional Strategies | Marketing, financial, operations, HR, R&D strategy | 10-15% |
Upcoming CA Inter Exams
Related Resources
Frequently Asked Questions
What are the 6 papers in CA Inter new syllabus?
Group 1: Paper 1 (Advanced Accounting), Paper 2 (Corporate and Other Laws), Paper 3 (Taxation). Group 2: Paper 4 (Cost and Management Accounting), Paper 5 (Auditing and Ethics), Paper 6 (Financial Management and Strategic Management).
Is CA Inter MCQ or descriptive?
CA Inter is 70% descriptive and 30% MCQ. Each 100-mark paper has 70 marks of descriptive questions and 30 marks of MCQs. The MCQ section has no negative marking.
Can I appear for one group only?
Yes, you can appear for either Group 1 or Group 2 or both. Passing requires 40% per paper and 50% aggregate within each group (150 out of 300). Groups can be cleared in separate attempts.
When is CA Inter September 2026 exam?
Group I: 1st, 3rd & 6th September 2026. Group II: 8th, 10th & 12th September 2026. Registration: 6-19 July 2026.
What changed in the new syllabus?
Key changes: Taxation moved from Group 2 to Group 1 (Paper 3). Strategic Management was added to Paper 6 (now FM-SM). Advanced Accounting replaced the older Accounting paper. The exam pattern is now 70% descriptive + 30% MCQ.