CA Intermediate Syllabus and Exam Pattern 2023: The Institute of Chartered Accountants of India (ICAI) published the CA Intermediate Syllabus. You must follow the latest official syllabus for the upcoming CA Intermediate exam to crack the exam.
You should know that the CA Intermediate Exam is conducted twice a year, once in May and again in December. The CA Exam of Intermediate 2023 will be conducted in offline mode i.e. pen-paper mode. As per the exam pattern, the CA Intermediate Exam 2023 is divided into two groups, each group has four papers.
In this article, you will get the complete guide on CA Inter syllabus 2023 and Exam Pattern 2023.
CA Intermediate Syllabus and Exam Pattern 2023
CA Intermediate Exam is the second stage of the CA Exam for students who want to pursue their career as a Chartered Accountant. The question paper of the CA Intermediate 2023 Exam will carry both objective and subjective type questions as per the pattern of the CA Intermediate exam 2023.
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You will have the option to solve the paper in both English and Hindi language as per the CA Intermediate Exam Pattern. To qualify for the exam of CA Intermediate level you need to score a minimum of forty percent marks in each subject and a minimum of fifty percent marks in the aggregate as mentioned in the CA Exam Pattern of Intermediate Exam 2023.
Besides the CA Intermediate syllabus, you should also know about CA Intermediate Exam Pattern to start your journey towards becoming a Chartered Accountant.
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CA Inter Syllabus 2023 and Exam Pattern | Latest Intermediate Syllabus 2023 (New Scheme)
You can check the latest CA Inter syllabus below.
Paper 1– ACCOUNTING
| Chapter | Chapter Names |
| 1 | Process of formulation of Accounting Standards including Ind ASs (IFRS converged standards) and IFRSs; convergence vs adoption; objective and concepts of carve-outs. |
| 2 | Framework for Preparation and Presentation of Financial Statements (as per Accounting Standards). |
| 3 | Applications of Accounting Standards |
| 4 | Company Accounts |
| 5 | Accounting for Special Transactions |
| 6 | Special Type of Accounting |
Paper 2– CORPORATE AND OTHER LAWS
Part I- Company Law
| The Companies Act, 2013 – Sections 1 to 148 | |
| Chapter | Chapter Names |
| 1 | Preliminary |
| 2 | Incorporation of Company and Matters Incidental thereto |
| 3 | Prospectus and Allotment of Securities |
| 4 | Share Capital and Debentures |
| 5 | Acceptance of Deposits by Companies |
| 6 | Registration of Charges |
| 7 | Management and Administration |
| 8 | Declaration and Payment of Dividend |
| 9 | Accounts of Companies |
| 10 | Audit and Auditors |
Part II- Other Laws
| Chapter | Chapter Names |
| 1 | The Contract Act, of 1872 |
| 2 | The Negotiable Instruments Act, of 1881 |
| 3 | The General Clauses Act, of 1897 |
| 4 | Interpretation of statutes |
Paper 3– COST AND MANAGEMENT ACCOUNTING
| Chapter | Chapter Names |
| 1 | Overview of Cost and Management Accounting |
| 2 | Ascertainment of Cost and Cost Accounting System |
| 3 | Methods of Costing |
| 4 | Cost Control and Analysis |
Paper 4– TAXATION
Part A– Income Tax Law
| Chapter | Chapter Names |
| 1 | Basic Concepts |
| 2 | Residential Status and scope of total income |
| 3 | Incomes that do not form part of total income (other than charitable trusts and institutions, political parties, and electoral trusts) |
| 4 | Heads of income and provisions governing the computation of income under different heads |
| 5 | The income of other persons included in the assessee’s total income |
| 6 | Aggregation of income; set-off, or carry forward and set-off of losses |
| 7 | Deductions from gross total income |
| 8 | Computation of total income and tax liability of individuals |
| 9 | Advance tax, tax deduction at source, and Introduction to tax collection at source |
| 10 | Provisions for filing return of income and self-assessment |
Part B– Indirect Taxes
| Chapter | Chapter Names |
| 1 | Concept of Indirect Taxes |
| 2 | Goods and Service Tax (GST) Laws |
Paper 5– ADVANCED ACCOUNTING
| Chapter | Chapter Names |
| 1 | Application of Accounting Standards |
| 2 | Special Aspects of Company Accounts |
| 3 | Reorganization and Liquidation of Companies |
| 4 | Banking Companies and Non-Banking Financial Companies and regulatory requirements thereof |
| 5 | Consolidated Financial Statements |
| 6 | Dissolution of partnership firms |
Paper 6– AUDITING AND ASSURANCE
| Chapter | Chapter Names |
| 1 | Nature, Objective, and Scope of Audit |
| 2 | Audit Strategy, Audit Planning, and Audit Programme |
| 3 | Audit Documentation and Audit Evidence |
| 4 | Risk Assessment and Internal Control |
| 5 | Fraud and Responsibilities of the Author in this Regard |
| 6 | Audit in an Automated Environment |
| 7 | Audit Sampling |
| 8 | Analytical Procedures |
| 9 | Audit of Items of Financial Statements |
| 10 | The Company Audit |
| 11 | Audit Report |
| 12 | Audit of Banks |
| 13 | Audit of Different Types of Entities |
Paper 7– ENTERPRISE INFORMATION SYSTEM AND STRATEGIC MANAGEMENT
Section A– Enterprise Information System
| Chapter | Chapter Names |
| 1 | Automated Business Processes |
| 2 | Financial and Accounting Systems |
| 3 | Information Systems and its Components |
| 4 | E-commerce, M-commerce, and Emerging Technologies |
| 5 | Core Banking Systems |
Section B–Strategic Management
| Chapter | Chapter Names |
| 1 | Introduction to Strategic Management |
| 2 | Dynamics of Competitive Strategy |
| 3 | Strategy Management Process |
| 4 | Corporate Level Strategies |
| 5 | Business Level Strategies |
| 6 | Functional Level Strategies |
| 7 | Organization and Strategic Leadership |
| 8 | Strategy Implementation and Control |
Paper 8– FINANCIAL MANAGEMENT AND ECONOMICS FOR FINANCE
Part A– Financial Management
| Chapter | Chapter Names |
| 1 | Financial Management and Financial Analysis |
| 2 | Financing Decisions |
| 3 | Capital Investment and Dividend Decisions |
| 4 | Management of Working Capital |
Part B– Economics for Finance
| Chapter | Chapter Names |
| 1 | Determination of National Income |
| 2 | Public Finance |
| 3 | The Money Market |
| 4 | International Trade |
CA Intermediate Exam Pattern 2023
You must go through the CA Intermediate Exam Pattern 2023 to understand the changes in both old and new schemes as well as various aspects of the question paper.
According to the CA Intermediate 2023 Exam Pattern, 70% of the paper will contain subjective, long-answer questions whereas the remaining 30% consists of MCQs. Check the full ICAI Exam Pattern for CA Intermediate 2023 below:
CA Intermediate Exam Pattern Overview
|
Exam Mode |
Pen and paper-based |
|
Type of question |
Objective cum subjective |
|
Exam Duration |
3 hours per paper |
|
Medium of Exam |
English/ Hindi |
|
Number of Papers |
Eight |
|
Number of Marks |
100 per paper |
|
Negative Marking |
None |
CA Intermediate Subject-wise marks distribution
The subject-wise marks distribution of CA Intermediate syllabus 2023 as per the exam pattern is given below:List of subjects and marks
| Subject for both groups | Marks |
| Paper – 1: Accounting (Group 1) | Total 100 marks |
| Paper – 2: Corporate and Other Laws (Group 1) | Total 100 marks |
| Paper – 3: Cost and Management Accounting (Group 1) | Total 100 marks |
| Paper – 4: Taxation (Group 1) | Total 100 marks |
| Paper – 5: Advanced Accounting (Group 2) | Total 100 marks |
| Paper – 6: Auditing and Assurance (Group 2) | Total 100 marks |
| Paper – 7: Enterprise Information Systems and Strategic Management (Group 2) | Total 100 marks |
| Paper – 8: Financial Management and Economics for Finance (Group 2) | Total 100 marks |
CA Intermediate Marking scheme and Passing Criteria
As per the pattern of the CA Intermediate Exam 2023, the marking scheme and passing criteria for the exam are as given below:
- You have to score a minimum of fifty percent marks in the group to qualify for the exam.
- The question paper will be of a maximum of 100 marks, and a minimum of forty percent marks are required to clear the individual paper.
- There will be no negative marking as per the exam pattern of CA Intermediate 2023.
- If you are appearing for both groups then the calculation of fifty percent qualifying marks will be done from the total of both groups. The total should be a minimum of 400 marks to clear the exam.
- To get an exemption in any paper, you will have to secure a minimum of sixty marks in that paper.
CA Final Exam 2023
It is the ultimate level examination, and candidates from all over the country and even outside India can apply for the same. The examination body has released the exam dates for ICAI CA May 2023 exams of Final courses. The application form for CA Final Exam will be announced between May 2 to 17, 2023.
The students who clear the CA Final exam will become eligible to take the membership of CA by the ICAI.
FAQs Related To CA Intermediate Syllabus and Exam Pattern
What is the total number of papers in the syllabus of the CA Intermediate 2023 Exam?
The total number of papers for the CA 2023 Intermediate Exam is 8.
Is CA Intermediate exam objective or subjective?
The Intermediate Exam comprises both subjective and objective papers.
What is the mode of the CA 2023 Intermediate Exam?
The mode of the CA 2023 Intermediate Exam is Offline.
What is the time duration for each paper in the Intermediate 2023 Exam?
The 2023 Intermediate Exam will be of 3 hours for each paper.
Is CA Intermediate 2023 difficult?
Yes. But with the help of proper guidance and study materials, you can easily pass the 2023 Intermediate Exam.
Is Company Accounts there in the latest syllabus of the CA Intermediate?
Yes. Company Accounts are there in the Paper 1 Syllabus of the CA Intermediate.
What are the total marks for Taxation in the Intermediate 2023 Exam?
The total marks for Taxation in the Intermediate 2023 Exam are 100.
What is the Registration Fee for both groups in the Intermediate Exam?
The Registration Fee for both groups in the Intermediate Exam is Rs. 15000.
We have covered a detailed guide on ICAI CA Intermediate Syllabus and Exam Pattern 2023. Feel free to ask us any questions in the comment section below.