CA Intermediate New Syllabus 2025

CA Intermediate Syllabus 2025: Detailed Guide on New Scheme, Subjects, and Key Topics

The CA Intermediate syllabus has undergone a significant overhaul for 2025, as announced by the ICAI (Institute of Chartered Accountants of India) on July 1, 2023. The updated syllabus aligns with industry standards, modern accounting practices, and regulatory changes. The first exams based on this new syllabus were conducted in May 2024, and future exams will be held three times a year—in January, May, and September.

Whether you're a new student or transitioning from the old syllabus, this guide will help you understand the CA Intermediate syllabus for 2025, including its six key subjects and the essential topics within each paper.

Critical Updates in the CA Intermediate Syllabus 2025

The CA Intermediate New Syllabus 2025 reflects modern financial, accounting, and auditing trends. The ICAI has updated several subjects to prepare students for the evolving financial landscape. Key highlights include:

• There has been a shift toward digital and international accounting standards, including Indian Accounting Standards (Ind AS) aligned with IFRS.
• More practical applications in taxation, corporate law, and management accounting.
• A focus on costing techniques in both traditional and digital formats.

For students familiar with the old syllabus, this marks a significant update in how core concepts are applied in real-world scenarios. Check out the CA Intermediate Exam Dates 2025 to plan your study schedule.

CA Intermediate Exam Structure (2025)

The updated CA Intermediate syllabus comprises six subjects, each carrying 100 marks. Here's a quick overview of the subjects:

For a detailed exam fee breakdown, visit our CA Intermediate Registration Fees guide.

Detailed Breakdown of CA Intermediate Subjects

Advanced Accounting

Advanced Accounting focuses on preparing financial statements under Ind AS, reflecting the real-world application of accounting standards.

Key Topics:

• Indian Accounting Standards (Ind AS) related to financial statements.
• Accounting for reconstruction, amalgamation, and buyback of securities.
• Foreign branch accounting and consolidated financial statements.

Tip: Prioritize understanding Ind AS concepts and their practical applications in Indian accounting standards.

Corporate and Other Laws

This subject covers Company Law and Other Laws, giving you a foundation in legal regulations affecting businesses.

Key Topics:

• Company Law: Incorporation, prospectus, share capital, audit, and dividend distribution under the Companies Act, 2013.
• Other Laws: The Limited Liability Partnership Act, 2008; The General Clauses Act, 1897; and interpretation of statutes.

Tip: Focus on understanding the Companies Act 2013 and how LLP regulations work in real-life scenarios.

Taxation

The Taxation subject is divided into Income Tax and Goods and Services Tax (GST), helping you navigate the complexities of direct and indirect taxes.

Key Topics:

• Income Tax: Residential status, scope of total income, clubbing provisions, deductions, and alternative tax regimes.
• GST: Levy, collection, input tax credit, reverse charge mechanism, and registration under CGST/IGST.

Tip: Master Income Tax concepts, especially for individuals, and focus on applying GST laws to solve practical problems.

Cost and Management Accounting

This subject covers the application of costing methods in product pricing and decision-making.

Key Topics:

• Cost classification, cost sheets, and preparation of cost statements.
• Standard costing, marginal costing, and variance analysis.
• Digital costing, including ERP and inventory control techniques like Just-in-Time (JIT).

Tip: For short-term decision-making, pay special attention to costing techniques like Activity-Based Costing (ABC) and marginal costing.

Auditing and Ethics

Auditing and Ethics teaches you to audit financial statements while maintaining high ethical standards.

Key Topics:

• Risk assessment, internal control, audit evidence, and sampling.
• Audit reports, including qualified opinions and emphasis on matters paragraphs.
• Ethical principles: Integrity, objectivity, independence, and professional behavior.

Tip: Understand the application of audit standards (SA) and focus on ethical dilemmas auditors face in real-world scenarios.

Financial and Strategic Management

This paper is split into two sections: Financial Management and Strategic Management.

Key Topics:

• Financial Management: Cost of capital, capital structure decisions, dividend policy, and working capital management.
• Strategic Management: SWOT analysis, competitive strategies, business-level strategies, and strategic control.

Tip: Dive deep into capital investment decisions and SWOT analysis for effective strategy formulation.

CA Intermediate Exam Pattern (2025)

The exam pattern remains consistent, with a 100-mark structure for each subject, including both subjective and objective questions. Students will face practical application questions, especially in subjects like taxation and financial management, where real-world scenarios are presented. To get more insights into previous success rates, check out our CA Intermediate Pass Rates section.

Tips for Preparing for the CA Intermediate Syllabus 2025

Here are some key strategies to excel in the CA Intermediate exam based on the new syllabus:

1. Understand the New Syllabus: Familiarize yourself with the updated CA Intermediate syllabus and pay attention to the weightage of each topic.
2. Create a Study Plan: Design a study plan that allows sufficient time for each subject. Allocate more time to complex subjects like Taxation and Advanced Accounting.
3. Utilize Official Resources: Use ICAI-approved materials to stay updated with syllabus changes. Practice past papers to get a feel for the exam format.
4. Practice Time Management: Solve questions within time limits to improve speed and accuracy.
5. Regular Revision: Keep revisiting essential topics and formulas to ensure retention, especially in theoretical subjects like Corporate Law.
6. Focus on Conceptual Understanding: Avoid rote learning and aim to understand concepts that can be applied to various scenarios, particularly in Cost Accounting and Financial Management.

Conclusion: Prepare for CA Intermediate 2025 with Confidence

The CA Intermediate syllabus 2025 of ICAI brings modern concepts and industry-relevant practices that will shape your career as a Chartered Accountant. Understanding the updated syllabus and exam pattern is the first step to success. You can excel in the new CA Intermediate exams with the right preparation strategy and consistent practice.

For more study materials, mock tests, and exam tips, visit Eduyush’s CA Intermediate Resources.