CA Intermediate 2026 Syllabus PDF: Subject-wise Syllabus, Important Topics

CA Intermediate 2026 Syllabus: Overview

CA Intermediate 2026 Subject-Wise Syllabus

Candidates should thoroughly review each subject in the CA Inter exam syllabus and develop a tailored preparation strategy accordingly. The detailed subject-wise syllabus for CA Intermediate 2026 is given below:

CA Intermediate Paper 1: Advanced Accounting Syllabus 2026

The objective of the CA Inter Advanced Accounting syllabus is to acquire the ability to apply specific accounting standards and legislation to different transactions and events and in the preparation and presentation of financial statements of various business entities.

Module 1

• Chapter 1: Introduction to Accounting Standards

• Chapter 2: Framework for Preparation and Presentation of Financial Statements

• Chapter 3: Applicability of Accounting Standards

• Chapter 4: Presentation & Disclosures Based Accounting Standards

  • Unit 1: Accounting Standard 1 Disclosure of Accounting Policies

  • Unit 2: Accounting Standard 3 Cash Flow Statement

  • Unit 3: Accounting Standard 17 Segment Reporting

  • Unit 4: Accounting Standard 18 Related Party Disclosures

  • Unit 5: Accounting Standard 20 Earnings Per Share

  • Unit 6: Accounting Standard 24 Discontinuing Operations

  • Unit 7: Accounting Standard 25 Interim Financial Reporting

Module 2

• Chapter 5: Assets Based Accounting Standards

  • Unit 1: Accounting Standard 2 Valuation of Inventory

  • Unit 2: Accounting Standard 10 Property, Plant and Equipment

  • Unit 3: Accounting Standard 13 Accounting for Investments

  • Unit 4: Accounting Standard 16 Borrowing Costs

  • Unit 5: Accounting Standard 19 Leases

  • Unit 6: Accounting Standard 26 Intangible Assets

  • Unit 7: Accounting Standard 28 Impairment of Assets

• Chapter 6: Liabilities Based Accounting Standards

  • Unit 1: Accounting Standard 15 Employee Benefits

  • Unit 2: AS 29 (Revised) Provisions, Contingent Liabilities and Contingent Assets

• Chapter 7: Accounting Standards Based on Items Impacting Financial Statement

  • Unit 1: Accounting Standard 4 Contingencies and Events occurring after the Balance Sheet Date

  • Unit 2: Accounting Standard 5 Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies

  • Unit 3: Accounting Standard 11 The Effects of Changes in Foreign Exchange Rates

  • Unit 4: Accounting Standard 22 Accounting for Taxes on Income

• Chapter 8: Revenue Based Accounting Standards

  • Unit 1: Accounting Standard 7 Construction Contracts

  • Unit 2: Accounting Standard 9 Revenue Recognition

• Chapter 9: Other Accounting Standards

  • Unit 1: Accounting Standard 12 Accounting for Government Grants

  • Unit 2: Accounting Standard 14 Accounting for Amalgamations

• Chapter 10: Accounting Standards for Consolidated Financial Statement

  • Unit 1: Accounting Standard 21 Consolidated Financial Statements

  • Unit 2: Accounting Standard 23 Accounting for Investments in Associates in Consolidated Financial Statements

  • Unit 3: Accounting Standard 27 Financial Reporting of Interests in Joint Ventures

Module 3

• Chapter 11: Financial Statements of Companies

  • Unit 1: Preparation of Financial Statements

  • Unit 2: Cash Flow Statement

• Chapter 12: Buyback of Securities

• Chapter 13: Amalgamation of Companies

• Chapter 14: Internal Reconstruction

• Chapter 15: Accounting for Branches, including Foreign Branches

CA Intermediate Paper 2: Corporate and Other Laws Syllabus 2026

The aim of the CA Inter Corporate and Other Laws syllabus is to develop an understanding of the legal provisions and acquire the ability to analyse and apply the laws in practical situations.

Part I - Company Law And Limited Liability Partnership Law

Module 1

• Chapter 1: Preliminary

• Chapter 2: Incorporation of Company and Matters Incidental Thereto

• Chapter 3: Prospectus and Allotment of Securities

• Chapter 4: Share Capital and Debentures

• Chapter 5: Acceptance of Deposits by Companies

• Chapter 6: Registration of Charges

Module 2

• Chapter 7: Management & Administration

• Chapter 8: Declaration and Payment of Dividend

• Chapter 9: Accounts of Companies

• Chapter 10: Audit and Auditors

• Chapter 11: Companies Incorporated Outside India

Module 3

• Chapter 12: The Limited Liability Partnership Act, 2008

Part II – Other Laws

• Chapter 1: The General Clauses Act, 1897

• Chapter 2: Interpretation of Statutes

• Chapter 3: The Foreign Exchange Management Act, 1999

CA Intermediate Paper 3: Taxation Syllabus 2026

The objective of the CA Inter Taxation syllabus is to develop an understanding of the provisions of the income-tax law. It also acquires the ability to apply such provisions to solve problems and address application-oriented issues.

Section A - Income Tax Law

Module 1

Section I

• Overview, Scenario, Crossword Puzzle

• Chapter 1: Basic Concepts

• Chapter 2: Residence and Scope of Total Income

Section II

• Overview, Scenario, Crossword Puzzle

• Chapter 3: Heads of Income

  • Unit 1: Salaries

  • Unit 2: Income from House Property

  • Unit 3: Profits and Gains of Business or Profession

  • Unit 4: Capital Gains

  • Unit 5: Income from Other Sources

Module 2

Section III

• Overview, Scenario, Crossword Puzzle

• Chapter 4: Income of Other Persons included in Assessee’s Total Income

• Chapter 5: Aggregation of Income, Set-Off and Carry Forward of Losses

• Chapter 6: Deductions from Gross Total Income

Section IV

• Overview, Scenario, Crossword Puzzle

• Chapter 7: Advance Tax, Tax Deduction at Source and Tax Collection at Source

• Chapter 8: Provisions for filing Return of Income and Self Assessment

Section V

• Overview, Scenario

• Chapter 9: Income Tax Liability – Computation and Optimisation

CA Intermediate Paper 4: Cost and Management Accounting Syllabus 2026

The objective of CA Inter Cost and Management Accounting is to develop an understanding of the basic concepts and applications to establish the cost associated with the production of products and provision of services and apply the same to determine prices.

• To develop an understanding of cost accounting statements.

• To acquire the ability to apply information for cost ascertainment, planning, control and decision making. To apply costing methods to determine the costs for different purposes.

• To apply appropriate techniques to support short term decisions.

Module 1

• Chapter 1: Introduction to Cost and Management Accounting

• Chapter 2: Material Cost

• Chapter 3: Employee Cost and Direct Expenses

• Chapter 4: Overheads – Absorption Costing Method

• Chapter 5: Activity Based Costing

• Chapter 6: Cost Sheet

• Chapter 7: Cost Accounting Systems

Module 2

• Chapter 8: Unit & Batch Costing

• Chapter 9: Job Costing

• Chapter 10: Process & Operation Costing

• Chapter 11: Joint Products and By Products

• Chapter 12: Service Costing

• Chapter 13: Standard Costing

• Chapter 14: Marginal Costing

• Chapter 15: Budgets and Budgetary Control

CA Intermediate Paper 5: Auditing and Ethics Syllabus 2026

The motive behind the CA Intermediate Auditing and Ethics syllabus is to develop an understanding of the concepts in auditing and of the generally accepted auditing procedures, techniques, and to acquire the ability to apply the same in audit and attestation engagements. Additionally, to understand and apply the concept of ethics while performing an audit.

Module 1

• Chapter 1: Nature, Objective and Scope of Audit

• Chapter 2: Audit Strategy, Audit Planning and Audit Programme

• Chapter 3: Risk Assessment and Internal Control

• Chapter 4: Audit Evidence

• Chapter 5: Audit of Items of Financial Statements

Module 2

• Chapter 6: Audit Documentation

• Chapter 7: Completion and Review

• Chapter 8: Audit Report

• Chapter 9: Special Features of Audit of Different Type of Entities

• Chapter 10: Audit of Banks

• Chapter 11: Ethics and Terms of Audit Engagements

CA Intermediate Paper 6: Financial Management & Strategic Management Syllabus 2026

The objective of the CA Inter Financial Management & Strategic Management syllabus is to develop an understanding of various aspects of Financial Management and acquire the ability to apply such knowledge in decision-making. It also assists in understanding various finance functions like financing decision, investment decision, and dividend decision.

Section A - Financial Management

Module 1

• Chapter 1: Scope and Objectives of Financial Management

• Chapter 2: Types of Financing

• Chapter 3: Financial Analysis and Planning – Ratio Analysis

• Chapter 4: Cost of Capital

• Chapter 5: Financing Decisions – Capital Structure

• Chapter 6: Financing Decisions – Leverages

Module 2

• Chapter 7: Investment Decisions

• Chapter 8: Dividend Decision

• Chapter 9: Management of Working Capital

  • Unit I: Introduction to Working Capital Management

  • Unit II: Treasury and Cash Management

  • Unit III: Management of Inventory

  • Unit IV: Management of Receivables

  • Unit V: Management of Payables (Creditors)

  • Unit VI: Financing of Working Capital

Section B - Strategic Management

• Chapter 1: Introduction to Strategic Management

• Chapter 2: Strategic Analysis: External Environment

• Chapter 3: Strategic Analysis: Internal Environment

• Chapter 4: Strategic Choices

• Chapter 5: Strategy Implementation and Evaluation

CA Intermediate Subject-Wise Books 2026

CA Intermediate 2026 Exam Pattern

It is highly recommended that candidates should check the exam pattern of CA Intermediate before starting their preparation for the exam. It provides a detailed information about the test.

CA Inter Exam Pattern 2026