The CA Intermediate level is one of the most crucial stages in the Chartered Accountancy journey. With the introduction of the new scheme by the Institute of Chartered Accountants of India (ICAI), students must clearly understand the updated syllabus, subjects, exam pattern, and weightage structure for 2026. This detailed guide covers the complete CA Intermediate 2026 syllabus in a structured and easy-to-understand format to help you plan your preparation effectively.
CA Intermediate Group I and Group II Syllabus
Under the new scheme, the CA Intermediate course is divided into two groups, and students can appear for one or both groups in a single attempt.
Group I Subjects
- Advanced Accounting
- Corporate and Other Laws
- Taxation
- Income Tax Law
- Goods and Services Tax (GST)
Group II Subjects
- Cost and Management Accounting
- Auditing and Ethics
- Financial Management and Strategic Management
The test is given offline, and each paper is worth 100 points. The structure ensures a balanced mix of conceptual understanding and practical application.
Group II of the CA Intermediate Syllabus 2026 (Paper-Wise Chapters)
Here is a detailed overview of Group II subjects and their important chapters:
Paper 4: Cost and Management Accounting
- Cost concepts and classification
- Material, labour, and overhead costing
- Cost sheet preparation
- Marginal costing
- Budgetary control
- Standard costing
- Job and batch costing
- Process costing
- Cost accounting systems
Paper 5: Auditing and Ethics
- Nature, objective, and scope of audit
- Audit strategy and planning
- Risk assessment and internal control
- Audit evidence and documentation
- Audit of items of financial statements
- Company audit
- Audit report
- Professional ethics and responsibilities
Paper 6: Financial Management and Strategic Management
Section A: Financial Management
- Scope and objectives of financial management
- Time value of money
- Capital budgeting decisions
- Cost of capital
- Capital structure
- Working capital management
- Leverages
Section B: Strategic Management
- Introduction to strategic management
- Strategic analysis
- Strategy formulation
- Strategy implementation and control
Group II requires both numerical strength and theoretical clarity, so regular revision and practice are essential.
CA Intermediate Syllabus 2026 Paper-Wise Weightage
Understanding the approximate weightage of chapters helps in prioritizing topics. Although ICAI does not officially fix chapter-wise marks, trends from previous attempts indicate the following pattern:
- Advanced Accounting: High weightage on accounting standards, amalgamation, and consolidation.
- Taxation: Significant marks from GST and residential status, heads of income, and assessment procedures.
- Costing: Budgeting, marginal costing, and standard costing frequently carry higher marks.
- Auditing: Company audit, audit report, and professional ethics are scoring areas.
- Financial Management: Capital budgeting and cost of capital are consistently important.
- Strategic Management: Strategy formulation and implementation often carry conceptual questions.
Students are advised to cover the entire syllabus thoroughly instead of focusing only on selective chapters.
CA Intermediate Exam Pattern 2026
The CA Intermediate 2026 exam follows a structured pattern under the new scheme:
- Each paper is of 100 marks.
- The duration of each exam is 3 hours.
- Questions include a mix of objective and descriptive formats (where applicable).
- There may be case-study based and practical questions in subjects like Taxation, Costing, and Financial Management.
- Students must score 40% in each paper and 50% aggregate in a group to pass.
The exam pattern emphasizes conceptual clarity, analytical ability, and presentation skills. Regular mock tests and previous year question paper practice play a vital role in success.
Get the CA Inter Syllabus PDF 2026
Students can get the official CA Intermediate 2026 syllabus PDF directly from the ICAI website. The PDF includes:
- Detailed chapter-wise topics
- Study module references
- Amendments applicable for the exam
- Paper structure and marks distribution
Getting and keeping a printed copy of the syllabus helps track coverage and revision status. Many reputed coaching institutes, including Swapnil Patni Classes, also provide structured study planners aligned with the official syllabus to simplify preparation.
CA Intermediate 2026 Course Outline (Alternative Overview)
If we describe the syllabus in simpler terms, CA Intermediate 2026 focuses on three major areas:
- Accounting & Compliance: Advanced Accounting and Corporate Laws build strong financial reporting and legal competence.
- Tax and Regulatory Framework: This section makes sure that students are aware of both direct and indirect taxation.
- Costing, Audit & Financial Strategy – These subjects develop analytical, decision-making, and assurance skills required for a professional CA.
This level bridges foundational knowledge and practical application, preparing students for real-world financial responsibilities.
Preparation Tips for CA Intermediate 2026
- Start early and create a realistic study plan.
- Divide preparation group-wise for better focus.
- Practice numerical subjects daily.
- Revise theory subjects regularly using short notes.
- Solve RTPs, MTPs, and past exam papers.
- Take guidance from experienced mentors or institutes like Swapnil Patni Classes to stay aligned with exam expectations.
Consistency and disciplined revision are key factors for clearing CA Intermediate in the first attempt.
Conclusion
The ICAI CA Intermediate 2026 new scheme is designed to enhance conceptual depth, analytical skills, and professional competence. With six well-structured papers divided into two groups, students must approach preparation strategically. Understanding the paper-wise syllabus, exam pattern, and weightage trends allows better time management and smarter revision.
Stay updated with ICAI announcements, follow a structured study plan, and focus on complete syllabus coverage. With dedication, smart preparation, and proper guidance, clearing CA Intermediate 2026 is absolutely achievable.
