Syllabus
CA Intermediate Syllabus: Sections and Topics Covered
ICAI CA Intermediate (New Scheme) 2026: Objective Components
Six papers, not one sitting, and the coverage below maps all six. ICAI sets Advanced Accounting, Corporate and Other Laws, Taxation, Cost and Management Accounting, Auditing and Ethics, and Financial Management and Strategic Management separately, and the objective block in each is 15 compulsory multiple-choice questions worth 30 of that paper's 100 marks. So this is a list of six syllabuses, and its practical use is spotting which of the six you have left untouched rather than planning one revision cycle across them.
Sections official, topics ours. The section names and counts below are from the official pattern. The topics under them are what this site's own tests cover, not a list the exam body publishes.
Advanced Accounting
15 questions · 30 marks- • Accounting estimates
- • Bank reconciliation
- • Business combinations
- • Cash flow statement
- • Depreciation
- • Earnings per share
- • Financial reporting concepts
- • Foreign currency items
- • Impairment
- • Inventory measurement
- • Property, plant and equipment
- • Provisions and contingencies
- • Ratio analysis
- • Recognition principles
- • Revenue recognition
15 topic labels across 15 questions built here.
Corporate and Other Laws
15 questions · 30 marks- • Agency
- • Bailment
- • Business ethics
- • Commercial law
- • Company law fundamentals
- • Compliance and ethics
- • Contract formation
- • Corporate authority
- • Corporate governance
- • Directors and governance
- • Ethics and compliance
- • Interpretation of agreements
- • Limited liability partnership
- • Negotiable instruments
- • Partnership
15 topic labels across 15 questions built here.
Taxation
15 questions · 30 marks- • Accrual of income
- • Anti-avoidance
- • Customs valuation
- • Income computation principles
- • Indirect tax computation
- • Indirect tax fundamentals
- • Input tax credit
- • International taxation
- • Permanent establishment
- • Tax compliance
- • Tax computation mechanics
- • Tax interpretation
- • Tax treaty analysis
- • Transfer pricing
- • Withholding tax
15 topic labels across 15 questions built here.
Cost and Management Accounting
15 questions · 30 marks- • Activity-based costing
- • Budgetary control
- • Cost-volume-profit analysis
- • Decision making
- • Inventory control
- • Joint products
- • Learning curve
- • Limiting factor analysis
- • Process costing
- • Quality-cost decision with yield losses
- • Relevant costing
- • Responsibility accounting
- • Standard costing
- • Target costing
- • Throughput accounting
15 topic labels across 15 questions built here.
Auditing and Ethics
15 questions · 30 marks- • Analytical procedures
- • Audit assertions
- • Audit documentation
- • Audit evidence
- • Audit risk
- • Audit sampling
- • External confirmations
- • Going concern
- • Group audits
- • Internal control
- • Materiality
- • Modified opinions
- • Professional ethics
- • Subsequent events
- • Written representations
15 topic labels across 15 questions built here.
Financial Management and Strategic Management
15 questions · 30 marks- • Balanced scorecard
- • Bond valuation
- • Capital budgeting
- • CAPM
- • Competitive dynamics
- • Corporate strategy
- • Cost of capital
- • Five forces
- • Foreign exchange risk
- • Mission and vision
- • Options strategies
- • Portfolio theory
- • Resource-based view
- • Strategy implementation
- • Working capital management
15 topic labels across 15 questions built here.
Section pattern source: the official notice, checked 9 September 2026.
Frequently asked questions
What sections does the CA Intermediate syllabus cover?
There are 6 sections: Advanced Accounting, Corporate and Other Laws, Taxation, Cost and Management Accounting, Auditing and Ethics and Financial Management and Strategic Management. Those names, and the question counts and marks beside them, come from the official pattern, checked 9 September 2026. What sits under each of them on this page is a different thing: 90 topic labels drawn from the 90 questions built here for this exam, which is a map of what you can practise rather than a list the exam body published.
Is this the official CA Intermediate syllabus?
No, and the page says so rather than leaving you to work it out. The section pattern is official and linked to the notice it came from; the topics beneath it are the ones this site's own tests cover. They are useful for two things: seeing what you can practise here, and checking a syllabus you already have for gaps. For the syllabus itself, read the exam body's own document, because a topic list assembled from a question bank can be narrower than the syllabus and never wider in a way you should trust.
How many questions are there in the CA Intermediate paper, and how long is it?
The paper is 90 questions for 180 marks in 324 minutes. There is no negative marking. Knowing that alongside the syllabus is what turns a topic list into a plan: it tells you how many marks each section is actually worth and how many minutes you can afford per question.
How do I practise the CA Intermediate syllabus?
Sit a full mock before working down any topic list. A list tells you what can be asked; it does not tell you which parts are costing you marks, and that is rarely where a candidate expects. There are 6 free tests for CA Intermediate here, and the sectional ones let you rebuild a single section once the full paper has shown you which one needs it.