CA Intermediate Syllabus: Group 1 and Group 2 Details
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- 12 Jan 2026CA Intermediate Group 2 Exam Commencement
CA Intermediate Group 2 exams for January 2026 session held on Jan 12, Jan 15, and Jan 17, 2026. - 6 Jan 2026CA Intermediate Group 1 Exam Commencement
CA Intermediate Group 1 exams for January 2026 session held on Jan 6, Jan 8, and Jan 10, 2026. - 16 Nov 2025ICAI CA January 2026 Exam Form Deadline without Late Fee
Last date to submit the CA exam form for the January 2026 session without paying late fees. - 3 Nov 2025ICAI CA January 2026 Exam Form Start Date
Online application forms for CA Foundation, Intermediate, and Final January 2026 exams open on the ICAI Self Service Portal (SSP).
Under the ICAI New Scheme, the CA Intermediate syllabus comprises 6 subjects divided into two groups of 3 papers each (100 marks per paper). The exam follows a 70% descriptive and 30% case-based MCQ pattern with no negative marking.
Candidates preparing for the course can review the complete curriculum structure, group-wise breakdown, examination pattern, recommended textbooks, fee structure, and the step-by-step registration process below.
| Parameter | Details |
|---|---|
| Conducting Body | Institute of Chartered Accountants of India (ICAI) |
| Total Intermediate Papers | 6 papers (reduced from 8 under the new scheme) |
| Group Structure | 2 Groups (3 papers in Group 1, 3 papers in Group 2) |
| Exam Pattern | 70% Descriptive + 30% MCQs (case-based) |
| Negative Marking | No negative marking in CA Intermediate |
| Passing Criteria | 40% per paper + 50% aggregate per group |
| Exam Sessions | Thrice a year (January, May, September) |
Chartered Accountancy (CA) Subjects Year-wise
| Paper No. | Subject Name | Marks | Format & Negative Marking |
|---|---|---|---|
| Paper 1 | Accounting | 100 | Subjective (3 Hours) | No Negative Marking |
| Paper 2 | Business Laws | 100 | Subjective (3 Hours) | No Negative Marking |
| Paper 3 | Quantitative Aptitude (Business Math, LR, Statistics) | 100 | Objective MCQs (2 Hours) | 0.25 Negative Marking |
| Paper 4 | Business Economics | 100 | Objective MCQs (2 Hours) | 0.25 Negative Marking |
| Paper No. | Subject Name | Marks | Pattern |
|---|---|---|---|
| Paper 1 | Financial Reporting | 100 | 70 Theory + 30 MCQs |
| Paper 2 | Advanced Financial Management | 100 | 70 Theory + 30 MCQs |
| Paper 3 | Advanced Auditing, Assurance & Professional Ethics | 100 | 70 Theory + 30 MCQs |
| Paper 4 | Direct Tax Laws and International Taxation | 100 | 70 Theory + 30 MCQs |
| Paper 5 | Indirect Tax Laws | 100 | 70 Theory + 30 MCQs |
| Paper 6 | Integrated Business Solutions (Multi-disciplinary Case Study) | 100 | Case Study + Theory + MCQs |
The Chartered Accountancy course spans Foundation, Intermediate, and Final levels alongside a mandatory 2-year articleship training period. After qualifying CA Foundation, candidates progress to the 6-subject CA Intermediate stage before advancing to the CA Final level.
CA Intermediate Group 1 Subjects and Syllabus Breakdown
Group 1 of CA Intermediate consists of three papers: Paper 1 Advanced Accounting, Paper 2 Corporate and Other Laws, and Paper 3 Taxation. Each paper carries 100 marks and follows the 70% descriptive and 30% MCQ evaluation structure.
Paper 1 covers Accounting Standards (AS 1 to AS 29), Ind AS framework, company final accounts, buyback of securities, amalgamation, internal reconstruction, branch accounts, and consolidated financial statements. Paper 2 covers Company Law (including Limited Liability Partnership Act 2008 and Foreign Companies) along with Other Laws including General Clauses Act 1897, Interpretation of Statutes, and Foreign Exchange Management Act (FEMA) 1999.
Paper 3 Taxation is divided into two 50-mark sections: Section A Income Tax Law (covering basic concepts, residential status, heads of income, clubbing, set-off, deductions, TDS/TCS, and tax computation) and Section B Goods and Services Tax (GST) (covering supply, charge, place of supply, exemptions, time/value of supply, Input Tax Credit, registration, tax invoices, E-Way bills, and GST returns).
| Paper No. | Subject Name | Marks | Question Type |
|---|---|---|---|
| Paper 1 | Advanced Accounting | 100 | 70 Marks Descriptive + 30 Marks MCQs |
| Paper 2 | Corporate and Other Laws | 100 | 70 Marks Descriptive + 30 Marks MCQs |
| Paper 3 | Taxation (Section A: Direct Tax 50m + Section B: Indirect Tax 50m) | 100 | 70 Marks Descriptive + 30 Marks MCQs |
CA Intermediate Group 2 Subjects and Syllabus Breakdown
Group 2 of CA Intermediate consists of Paper 4 Cost and Management Accounting, Paper 5 Auditing and Ethics, and Paper 6 Financial Management and Strategic Management. All papers follow the standard 100-mark allocation with 70% descriptive questions and 30% case-based MCQs.
Paper 4 Cost and Management Accounting covers material, labour, overheads, cost sheets, job/batch costing, process costing, activity-based costing, marginal costing, standard costing, and budgetary control. Paper 5 Auditing and Ethics covers audit concepts, risk assessment, internal control, audit documentation, evidence, statutory audit, company audit, audit report, bank audit, and professional ethics.
Paper 6 combines Financial Management and Strategic Management into a single consolidated 100-mark examination paper under the ICAI revised scheme.
| Paper No. | Subject Name | Marks | Question Type |
|---|---|---|---|
| Paper 4 | Cost and Management Accounting | 100 | 70 Marks Descriptive + 30 Marks MCQs |
| Paper 5 | Auditing and Ethics | 100 | 70 Marks Descriptive + 30 Marks MCQs |
| Paper 6 | Financial Management and Strategic Management | 100 | 70 Marks Descriptive + 30 Marks MCQs |
Books for Chartered Accountancy (CA)
Students preparing for the CA examinations utilize study materials issued by ICAI along with standard reference textbooks by established authors.
| Subject | Book Title | Author / Publisher |
|---|---|---|
| CA Foundation Accounting | Principles and Practice of Accounting | PC Tulsian and Bharat Tulsian |
| CA Foundation Business Laws | Business Laws / Mercantile Law | PC Tulsian / M.C. Kuchhal & Vivek Kucchal |
| CA Foundation Quantitative Aptitude | Quantitative Aptitude | Kailash Thakur / P.N. Arora |
| CA Foundation Economics | Business Economics | PC Tulsian and Bharat Tulsian |
| CA Foundation Accountancy | CPT Grewal’s Accountancy | M.P. Gupta & B.M. Aggarwal |
CA Intermediate Exam Fees and Application Schedule
| Centre Category | Single Group / Unit Fee | Both Groups Fee |
|---|---|---|
| Indian Centres | Rs. 1,500/- | Rs. 2,700/- |
| Overseas Centres (Excl. Bhutan & Nepal) | US$ 325 | US$ 500 |
| Thimphu (Bhutan) & Kathmandu (Nepal) | Rs. 2,200 | Rs. 3,400 |
The ICAI CA January 2026 exam form submission opens on November 3, 2025, and closes on November 16, 2025 without a late fee. Forms with a late fee are accepted until November 19, 2025, with the correction window open from November 20 to 22, 2025.
How to Apply for Chartered Accountancy (CA) Admission in 2026: Step by Step
- Check Eligibility Criteria: Fulfill the minimum eligibility requirement of a 10+2 qualification to register for the CA course.
- Clear CA Foundation Exams: Register for the CA Foundation course and clear all 4 required papers.
- Register for CA Intermediate: Register for the CA Intermediate course via the ICAI Self Service Portal (SSP) at eservices.icai.org and complete the mandatory 8-month study period.
- Fill Out CA Intermediate Exam Form: Log in to eservices.icai.org and submit the online application form during the designated window, such as November 3 to November 16, 2025.
- Pay Examination Fee: Pay the online exam fee, which is Rs. 1,500 for a Single Group or Rs. 2,700 for Both Groups for Indian centres.
- Download Admit Card and Appear for Exam: Access the admit card on eservices.icai.org using your SSP ID and appear for the Group 1 and Group 2 exams.
- Complete Practical Articleship & Final Level: Pass both groups of CA Intermediate, complete the mandatory 2-year articleship training, and pass the CA Final examination.
| What to do | Where | Link |
|---|---|---|
| Compare colleges, fees and cutoffs | Chartered Accountancy (CA) colleges in India | findmycollege.com |
The complete Chartered Accountancy course takes approximately 4 years to finish across the Foundation, Intermediate, and Final levels. Candidates must also complete a mandatory 2-year practical articleship training period.
FAQs
Is CA Intermediate very tough?
CA Intermediate is demanding due to its comprehensive coverage, but under ICAI’s revised scheme, the shift to 6 papers with 30% case-based MCQs and no negative marking makes structured, logical preparation highly effective.
What are the subjects in CA Group 2?
CA Intermediate Group 2 features 3 subjects: Paper 4 Cost and Management Accounting, Paper 5 Auditing and Ethics, and Paper 6 Financial Management and Strategic Management.
How many subjects in CA Foundation?
The CA Foundation syllabus includes 4 subjects: Paper 1 Accounting, Paper 2 Business Laws, Paper 3 Quantitative Aptitude (Maths, LR, Stats), and Paper 4 Business Economics.
What is the passing criteria for CA Intermediate?
To clear CA Intermediate, candidates must secure a minimum of 40% marks in each individual paper and achieve an aggregate score of 50% across all papers in the group.
Is there negative marking in CA Intermediate?
No, there is no negative marking in the CA Intermediate examinations, including the 30% case-based multiple-choice question (MCQ) section.
Can I attempt Group 1 and Group 2 separately?
Yes, candidates can choose to appear for Group 1 and Group 2 together in the same exam session or attempt them individually in separate sessions.
