CA Intermediate 2025: Updated Syllabus and Paper Pattern

By IIC Lakshya

24 Sep 2025

CA intermediate syllabus and paper pattern

The CA Intermediate syllabus 2025 is an updated and rigorous pathway for CA aspirants and Commerce graduates through the latest scheme of ICAI. This article is a guide for you into the CA paper patterns, exam subjects, and updated syllabus. Furthermore, here you will learn about how the groups in the CA intermediate exams are divided.

Syllabus Overview: 2025 CA Intermediate

Here is a detailed explanation of the CA intermediate subjects, which are divided into two groups, inclusive of six major papers. In 2025, as a CA aspirant, you will have an easier understanding of how ICAI has established these papers.

You will get better understanding if you study from the best books for CA Intermediate exam preparation in 2025. This practice will bring efficiency and industry alignment to the overall study patterns, exam structures, certification process, and job opportunities.

CA students are first introduced to these subjects in the CA Foundation syllabus after class 12. Later, CA exam intermediate will bring in an optimized knowledge and an in-depth understanding of accounting, cost and management, taxation, auditing and other subjects.

CA Intermediate Paper Structure & Pattern

In 2025, the CA inter syllabus will combine essential elements that guide you effectively to take the exam. All CA aspirants will receive a deeper understanding and the ability to pass the CA intermediate exam thus, receiving right guidance for CA career.

The CA intermediate is a more practice-based study. Following is a tabular form of the CA paper pattern and structure, which will guide you through the subject-wise divisions in two groups.

Total Papers

Marks

Paper Pattern

Duration

Eligibility

3 papers in two groups - 6 papers in total

100 marks for each paper - total 600 marks

MCQ weightage - 30% of objective multiple-choice questions

Descriptive weightage - 70% of the paper comprises Descriptive questions

3 hours for every paper

CA Foundation-qualified candidates or B.Com or graduates

Subject-Wise CA Intermediate Papers and Topic Matrix

The CA intermediate subject lists are streamlined in a way that offers students professional depth. Students must focus on both groups to study effectively and establish a balance between the papers. When evaluating the CA course & syllabus details, you will have to develop strategies.

The balance between the two papers will give you a detailed knowledge of your future articleship, internship, and career scope. Below is a tabular form detailing the CA inter exam subjects that are included in the six papers of the two groups that CA aspirants and students will attempt in the 2025 exam.

Group	Paper	Core Topics	Marks
1	Advanced Accounting	Company Accounts, Partnership, Indian Accounting Standards, Accounting for non-profit organizations, special businesses	100
1	Corporate & other laws	LLP Act, General Clauses Act, The Companies Act, Foreign Exchange Management Act, Interpretation of Statutes	100
1	Taxation	Income Tax Law, Input Tax Credit, Clubbing, and Set-Off of Losses, Advanced Tax, GST Law, Deductions	100
2	Cost & Management Accounting	Material Cost, Marginal & Absorption Costing, Labour, Budgeting, overheads, Standard costing	100
2	Auditing & Ethics	Audit process, audit reports, standards on auditing, internal control, and professional ethics	100
2	Financial Management & Strategic Management	Sources of Finance, investment decisions, ratio analysis, sources of finance, working capital, leadership, strategic analysis, capital structure	100

Passing Criteria

After your 12th exam, if you want to become a CA you have to know the basic requirements for qualifying the certification. Let us go through the passing criteria to understand what needs to be done to qualify the exams:

If you are giving CA intermediate exams, you have to keep in mind that the minimum marks that you need to score in every paper is 40 marks or 40%.
You must keep in mind that there is an aggregate marks requirement in the CA Course. You must score 50% in a group to pass the group.

Updates You Must Know

There are some significant updates that you need to know before you start preparing for the CA Intermediate exam. You need to learn about the new scheme implementation of education and training in 2025. The following are the updates that CA students and aspirants must know before they prepare for exams:

Exams will be conducted only three times a year, in the months of January, May, and September.
There will not be any internal choices in the exam; hence, Candidates must answer all questions without them.
If you can score 60 marks in most papers and maintain your marks consistently, you will pass effectively CA intermediate exams.

Are you Ready to Prepare for CA Intermediate?

Now that you know all about the CA intermediate syllabus, paper details, subject patterns and updates, you are ready to take the CA intermediate exam. You should cover all subject areas and focus on question patterns in previous year’s papers. Additionally, learning strategically will bring your articleship opportunities once you pass the exam.

Frequently Asked Questions (FAQs)

What is the hardest subject in CA Inter?

It can be either advanced accounting or audit, and ethics is the most difficult subject in CA Inter for students due to the frequent syllabus updates, detailed standards, and conceptual depth.

How many levels are there in CA Intermediate?

There are two groups, Group 1 and Group 2, with three subjects. According to ICAI rules, you must clear both groups to qualify Intermediate level.

How many attempts are allowed for CA Intermediate?

When applying for CA Intermediate exams, there is no specific restriction on the number of attempts. You can clear the exam; however, the registration validity period is 4 years.

What is the easiest subject in CA Intermediate?

The easiest subject in CA Intermediate is Financial Management & Strategic Management. For students, there is considerable numerical and practical information in this paper that is easier to understand and pursue.

Can I download the CA Intermediate exam syllabus PDF for 2025?

You can download the latest version of the CA Intermediate syllabus in PDF format in 2025. You will get the downloaded file under the ‘students’ section from the ICAI official website (www.icai.org).