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CA Intermediate New Syllabus and Subjects for September 2024 Exam

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The ICAI has released the CA Intermediate New Syllabus 2024 for the September 2024 exams. Students can download the syllabus pdf from the BoS portal of the official ICAI website or this page. 

The CA Intermediate course includes six subjects divided into two groups—Groups 1 and 2. Before preparing for the Intermediate exams, students must review the complete syllabus of each subject to determine the topics that need to be covered. The syllabus will also contain the topic marking scheme.

Furthermore, the ICAI has recently proposed a new CA syllabus, under which the institute has reduced the CA intermediate subjects from 8 to 6. Check all the details of the CA New Scheme 2024  here. You can also join the CA Inter Online Classes for preparation. 

So, In this article, you’ll learn the CA Intermediate New syllabus and subjects for the September 2024 exams according to the ICAI study material. Furthermore, we have also mentioned the marks weightage and exam pattern.

Must Check: CA Inter admit card

CA Intermediate New Syllabus & Subjects

how to crack CA Intermediate exams in first attempt

ICAI CA Intermediate New Subjects Syllabus 2024

Paper-1: Advance Accounting (100 Marks)

The whole CA Inter Advanced Accounts syllabus 2024 is separated into 3 Modules, and students should go through each of them in detail. ICAI has added 15 chapters to the Advanced Accounting syllabus for 2024. Check the table below to know the CA Intermediate syllabus 2024 for Paper 1, i.e., Advance Accounting.

Syllabus Modules
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 and 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
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 Statement
  • Unit 3: Accounting Standard 27 Financial Reporting of Interests in Joint Ventures
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: Accounting for Reconstruction of Companies
Chapter 15: Accounting for Branches including Foreign Branches

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Paper-2: Corporate and Other Laws:

Below is the detailed CA Intermediate syllabus of Corporate and Other Law. Candidates appearing for the Intermediate exam should review all the topics of the CA Inter Law syllabus.

Part I. Company Law (The Companies Act, 2013 – Sections 1 to 148)

Objective: The students here will develop an understanding of the provisions of company law. Apart from that, they’ll learn how to address application-oriented issues.

Part II. Other Laws

Objective: To make the students understand the selected legislation’s provisions and learn to address the application-oriented issues. The students will also understand the rules for the interpretation of statutes.

Syllabus Modules
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
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
Chapter 12: The Limited Liability Partnership Act, 2008
Module-3 (Part-II Other Laws)
Chapter 1: The General Clauses Act, 1897
Chapter 2: Interpretation of Statutes
Chapter 3: The Foreign Exchange Management Act, 1999

Students can also read the CA Intermediate Study Plan for the September 2024 exams.

Paper-3: Taxation

CA Inter Taxation is a subject that requires continuous revisions. The CA Inter syllabus for taxation is divided into two parts: Income tax law and indirect taxes. The table below provides a detailed Taxation syllabus for the 2024 exams.

Objective: To understand the provisions of Income Tax law & GST law, and apply the acquired knowledge in computations and address the application-oriented issues.

Section A: Income Tax Law (50 Marks)

Syllabus Modules
Section I
Chapter 1: Basic Concepts
Chapter 2: Residence and Scope of Total Income
Section II
Chapter 3: Heads of Income
Section III
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
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
Chapter 9: Income Tax Liability – Computation and Optimisation

Section B: Goods and Service Tax (50 Marks)

Syllabus Modules
Chapter 1: GST in India – An Introduction
Chapter 2: Supply under GST
Chapter 3: Charge of GST
Chapter 4: Place of Supply
Chapter 5: Exemptions from GST
Chapter 6: Time of Supply
Chapter 7: Value of Supply
Chapter 8: Input Tax Credit
Chapter 9: Registration
Chapter 10: Tax Invoice; Credit and Debit Notes
Chapter 11: Accounts and Records
Chapter 12: E-Way Bill
Chapter 13: Payment of Tax
Chapter 14: Tax Deduction at Source and Collection of Tax at Source
Chapter 15: Returns

Paper-4: Cost and Management Accounting (100 Marks)

The CA Intermediate syllabus 2024 for paper 3, i.e., Cost and Management Accounting, is given below in the table. Every topic of the CA Intermediate costing syllabus is important for students, as it is also a scorable subject.

Syllabus Modules
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
Chapter 8: Unit and Batch Costing
Chapter 9: Job Costing
Chapter 10: Process and 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

Check out the CA Intermediate Group 1 study plan for the September 2024 exams.

Paper 5: Auditing and Assurance:

The CA Intermediate syllabus 2024 for auditing and assurance is given below.

Objective: To understand the concepts of auditing and the generally accepted auditing procedures, techniques, and skills. Other than that, acquire the ability to apply the knowledge in audit and attestation engagements.

Syllabus Modules
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
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

Must Check: All Details of CA Intermediate Auditing and Assurance

Paper-6: Financial Management and Strategic Management (100 Marks)

This CA Intermediate subject is divided into 2 sections, namely – Finance Management and Strategic Management. The syllabus for both sections is mentioned in the table below. While studying for paper 6, the students will learn about information systems and how it is making their impact on processes and controls.

Section A: Financial Management

The last subject of the CA Intermediate Syllabus 2024 deals with Financial management and is also divided into 2 sections. The first part is financial management, and the second part is economics for finance. The table below shows the CA Intermediate syllabus for paper 6.

Objective: To understand different aspects offinancial managementt and apply such knowledge in decision-making.

Syllabus Modules
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
Chapter 7: Investment Decisions
Chapter 8: Dividend Decision
Chapter 9: Management of Working Capital

Section B: Strategic Management:

Objective: To understand the concepts of strategic management and techniques and the ability to apply the same in business situations.

Syllabus Modules
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

Must Check: Preparation Strategy for CA Intermediate Group 2 Papers.

CA Intermediate Preparations Tips Syllabus 2024

Understand the Syllabus and Pattern – 

Aspirants Should Understand the CA Intermediate Syllabus. Students must first go through the complete syllabus before starting their preparation for the CA Intermediate exam.

Create a Study Schedule 

Students should make a study plan for the CA intermediate exam in September 2024. With a perfect study plan, students can consistently focus on their studies and give proper time to every subject. 

Practise Regularly

Students must regularly practise practical subjects like Accounts, Cost Accounting, and Taxation. These three Subjects contain most of the practical questions in the examination. 

Time Management 

CA Intermediate is the Second stage of the Chartered Accountant Course. The Syllabus for the Intermediate exam is very lengthy, and because of its vast syllabus, the paper is also very lengthy. Students have to manage their time properly. Without efficient time management, many students cannot complete the paper, and it will affect their results. 

Concept Clarity –  

Students have to revise their subject at least 2 to 3 times before the exam. Revision gives clarity over the concept and gives the power to remember the topic during the examination. You also have to work on concept clarity. Don’t memorise your subject; try to understand the topic or subject. 

Practice Mock Test Papers

By practising Mock test Papers, Students get an idea of their strengths and weaknesses. Solving Mock test Papers allows students to identify their weak areas, which they can work on before exams. Mock test papers also give students an experience of the exam.

Can Students Crack CA Inter in 3 Months From New Scheme Syllabus

You will have three months to prepare for your exams. The students should set a target for every month and can then complete the entire syllabus of the CA intermediate course.

  • Time hours to study: 12-15 hours daily
  • Subjects to revise daily: Advanced Accounts, Cost accounting, Taxation (4 hours practical daily)
  • Subjects to revise weekly: Law, Eco, Sm (fix one day of the week)
  • Papers to revise fortnightly (15 days): Audit, Enterprise information system (Assign the number of hours to be devoted in each subject)
  1. Choose a proper studying place for yourself.
  2. The seat should be comfortable, and the room should have proper lights.
  3. Sit in a comfortable and erect position while studying.
  4. There should be no disturbance while you study.
  5. Make neat notes and use markers to underline important topics.
  6. Use the compilers of the updated syllabus.

First Month Study Plan for CA Intermediate September 2024 

During the first month of preparation, try to cover the theoretical portion of the chapter. Keep working on the theoretical part of the subjects and try to understand the basic concepts so that things become easier for you for further studies. The course is vast so you need to be regular with your studies. 

Second Month Study Plan for CA Intermediate September 2024

It’s time to practice practical problems for the entire day. With only one month left for exams, you need to cover the course in time with regular studies. 

If you have any doubts, ask your teachers or seniors to help you. It is the time when your concepts about the subject should be clear and completely focused on a practical part of the course. 

Sit back and concentrate on the topic you are efficient at, working to clear up any problems or dilemmas connected to that subject or question. You can again seek guidance from Teachers or your seniors.

CA Intermediate Third-Month Preparation Strategy

Eventually, you are here for the last 2 days for your exams.  Your exams are approaching, so don’t stampede if you are still pending with the course. Adhere to your study plan, and you will surely be able to review those remaining topics. 

Don´t be nervous or overconfident during this time. It is time to keep your mind and body stable and fit. With a focused and consistent study plan, you will be well-prepared and feel confident about your potential.

CA Intermediate New Syllabus Updates September 2024

ICAI has made changes in the CA Inter syllabus for the 2024 exams. ICAI has added some new topics and reduced some old topics from the ICAI syllabus. Given below are all the changes in the CA Syllabus done by ICAI for the 2024 examination.

Addition of Topics in the CA Intermediate Syllabus 2024

All the updates which are made by the ICAI for the September 2024 exam are mentioned below:

  1. Accounting topics of paper 1 have been shifted to paper 5, advanced accounting.
  2. ICAI has added the dissolution of partnership firms, including the piecemeal distribution of assets along with the conversion of partnership firms into companies and sales to companies, which is an issue related to accounting in limited liability partnerships. 

Deduction of Topics in the CA Intermediate Syllabus

All the topics which are deducted from the CA Inter Syllabus for 2024 by the ICAI are mentioned below:

  1. Underwriting of shares and debentures.
  2. Valuation of goodwill.
  3. Application of Guidance Notes issued by the ICAI on specified accounting aspects.
  4. Financial Reporting of Insurance Companies and Mutual Funds and regulatory requirements thereof.
  5. Parties to notes, Bills and Cheques, Presentment of Negotiable Instruments, Payment and interest, and Noting and protest.

Students can check their CA Inter Result from this page.

CA Intermediate Exam Pattern

Check the CA Intermediate Exam Pattern for the September 2024 exams:

Conducting BodyICAI
Exam modePen and Paper based
Types of questionObjective and subjective
Medium of examEnglish and Hindi
Total no. of papers6 papers
No. of marks600 marks (100 per paper)
Negative markingNo negative marking

Check out the complete CA Inter Date Sheet September 2024

To know more about the CA Intermediate Exam Pattern for September 2024, students can click on this link.

Due to the lengthy syllabus and difficult topics, passing the CA Inter exams is not easy. To clear the exams, VSI suggests that students complete the course soon, revise it at least two times, and practice with mock test papers regularly.

Therefore, 2-3 months are not enough to clear the CA Intermediate exams. It will take around 7 months.

This is all about the CA Intermediate syllabus for the September 2024 exams that you need to know. In this article, you’ve read about the syllabus and CA Inter subjects in detail, along with the marking scheme and updations in the CA Intermediate Syllabus 2024. 


Ques 1. How to download the CA Intermediate Syllabus 2024 PDF?

Ans. Students can download the PDF for the CA Inter new syllabus 2024 from the ICAI website. However, we have also mentioned the direct download link for the revised syllabus. 

Ques 2. What are the CA Inter Group 1 subjects?

Ans. The CA Inter-group 1 subjects are:

  • Advanced Accounting
  • Corporate & Other Laws
  • Taxation (Section A: Income Tax Law)
  • Taxation (Section B: Goods and Service Tax)

Ques 3. What are the CA Inter Group 2 new subjects?

Ans. The CA Intermediate Group 2 new scheme subjects are: Cost and Management Accounting, Auditing and Ethics, Financial Management and Strategic Management ( Section A: Financial Management) ( Section B: Strategic Management)

Ques 4. When will ICAI issue the New Syllabus for September 2024?

Ans. The ICAI has released the CA Inter September 2024 New syllabus on its official website. Students can start their preparation by considering this CA Inter Study Plan to clear the CA Intermediate September 2024 exams on the first attempt.

Ques 5. Is the CA Inter Syllabus lengthy?

Ans. Yes, the syllabus of CA Inter is lengthy. However, if students start preparing for the exams early and properly manage their time, then they can easily complete their syllabus on time. Only then will they have enough time to revise and solve mock test papers.

Ques 6. Which group of CA Inter is easy to clear?

Ans. For those students who face difficulty in studying the theory subjects, group 1 will be easier for them as it has less theory portion.

Ques 7. Does CA Intermediate have Maths?

Ans. No, in the CA Intermediate course, there is no special subject in maths.

Ques 8. How many attempts are allowed in CA Intermediate Exams?

Ans. Chartered Accountancy students can take 8 attempts for CA Intermediate Exams. After that, they have to register for the CA Intermediate course again. 

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