Which Is the Hardest and Easiest Subject in CA Intermediate (2025)?
The CA Intermediate Exam Syllabus 2025 stands as a rigorous, updated roadmap for commerce graduates and CA aspirants looking to qualify as Chartered Accountants through ICAI’s latest scheme. This guide breaks down subject lists, groupwise topics, and marks distribution while revealing how key subjects like Advanced Accounting, Corporate Laws, Taxation, Cost & Management Accounting, Auditing & Ethics, and Financial Management & Strategic Management shape the exam and your future career options. With the syllabus now streamlined into six core descriptive papers, it’s critical to understand syllabus structure, exam pattern, and subject strategies for the May and November 2025 exam cycles.
CA Intermediate Syllabus 2025: Overview and Key Changes
In 2025, ICAI harmonized the CA Intermediate syllabus to ensure greater industry alignment and efficiency. The syllabus now features two groups—each with three major papers, dropping older segments and optimally combining essential content. All six papers require descriptive written responses (no MCQs/objectives), emphasizing analytical ability and in-depth understanding.
- Total papers: 6 (across two groups)
- Each paper: 100 marks; total: 600 marks
- Format: All descriptive (no objective questions)
- Validity: Syllabus effective May 2025 and onwards
- Eligibility: B.Com/graduates or CA Foundation-qualified candidates
Subject-Wise CA Intermediate Papers and Topic Matrix
The latest CA Inter subject list is streamlined for professional depth. Both groups demand a balanced focus—understanding the split helps optimize your preparation and group selection for articleship and exam results.
| Group | Paper | Core Topics | Marks |
|---|---|---|---|
| Group 1 | 1. Advanced Accounting | Indian Accounting Standards, Company Accounts, Partnership, Special Businesses, Accounting for Not-for-Profit Organisations | 100 |
| Group 1 | 2. Corporate & Other Laws | The Companies Act, LLP Act, Foreign Exchange Management Act, General Clauses Act, Interpretation of Statutes | 100 |
| Group 1 | 3. Taxation | Income Tax Law, Clubbing and Set-Off of Losses, Deductions, Advance Tax, GST Law, Input Tax Credit | 100 |
| Group 2 | 4. Cost & Management Accounting | Material Cost, Labour, Overheads, Marginal & Absorption Costing, Budgeting, Standard Costing | 100 |
| Group 2 | 5. Auditing & Ethics | Standards on Auditing, Audit Process, Internal Control, Audit Reports, Professional Ethics | 100 |
| Group 2 | 6. Financial Management & Strategic Management | Ratio Analysis, Sources of Finance, Capital Structure, Investment Decisions, Working Capital, Strategic Analysis, Leadership | 100 |
Exam Pattern and Marks Distribution for CA Inter 2025
The CA Intermediate exam pattern now reflects 100-mark, 3-hour written papers for each subject. All answers must show stepwise calculation, supporting workings, or legal reasoning—no one-line answers. Passing requires minimum 40 marks per paper and 50% aggregate across all attempted papers or group.
- All papers: Descriptive, mix of short notes, calculations, and theory-related queries
- Marking: Uniform, with strict penalties for incomplete explanations or calculation errors
- Paper sequence: Groupwise order is flexible; many choose strengths first
CA Intermediate Syllabus: Detailed Subject Analysis
Each subject in the CA Inter syllabus is designed for comprehensive practical coverage. Below are highlights for high-yield topics and structural changes as per 2025 updates.
- Advanced Accounting: In-depth focus on Indian Accounting Standards, special entity accounts, consolidation, and contemporary corporate accounting. For more on standards, see Accounting Standards.
- Corporate & Other Laws: Detailed reading of Companies Act 2013, LLP law, FEMA, and legal interpretation. Relevant for audit, compliance, and litigation.
- Taxation: Comprehensive coverage of income tax for individuals, relief provisions, and application-based GST. Heavily case-study driven—tax computation is key.
- Cost & Management Accounting: Emphasis on process costing, budgetary control, cost-volume-profit analysis, and digital costing. Strong overlap with cost v/s management accounting.
- Auditing & Ethics: Application of auditing standards, audit planning, working papers, risk assessment, and ethical scenarios. Internal audit features extensively—check internal audit for related concepts.
- Financial & Strategic Management: Ratio analysis, financing decisions, investment appraisal methods, and real-life strategy models. Seek practical case studies and analysis.
Best Groupwise Study Plan and Revision Roadmap
Success demands a balanced, week-by-week approach—especially under the new CA Inter exam pattern. Here’s an optimal 12-week study cycle per group, aligned to the latest CA Intermediate syllabus:
- Weeks 1-3: Dive into foundational theory (standards/laws), attempt ICAI module questions
- Weeks 4-6: Practice numerical sections (costing, taxation, FM), take weekly mock tests
- Weeks 7-9: Focus on conceptual clarity, prepare concise notes, attempt cumulative mock papers
- Weeks 10-12: Full-length revision, practice 3-hour simulated tests, peer-reviewed answer writing
Ranking Subjects by Difficulty: Expert Insights
CA Inter candidates often struggle most with Advanced Accounting and Taxation due to heavy theory-practical integration and evolving laws. Auditing & Ethics is perceived as moderately challenging, mainly due to the interpretation required for standards and ethical situations. In contrast, Cost & Management Accounting and Financial Management offer scoring potential, thanks to their formula-driven sections—provided students avoid calculation errors. Strategic Management is seen as manageable with regular revision and business example application.
Application of the CA Inter Curriculum in Articleship and Professional Life
Every CA Intermediate subject directly impacts your articleship experience and early professional roles. For instance, in audit or cost consulting, mastery of advanced accounting and law is essential. Taxation prepares students for compliance filings, litigation support, and strategic tax planning, while financial and strategic management skills are valued across consulting and corporate finance jobs. This strong curricular-to-career pipeline is one reason the CA Intermediate syllabus is closely monitored and updated each session.
Quick Revision Checklist: Covering the Entire Syllabus
- Track all ICAI “Study Modules” and supplementary updates, especially tax/law amendments
- After each paper: compile brief summaries and flag weak areas
- Attempt a full mock test per subject every two weeks
- Join peer discussions/groups for tough audit/law scenarios
- Use examiners’ commentaries for insight into answer presentation
- Cover 100% of modules—not just previous year questions
- Reference accounting for taxation for modern tax topics
CA Intermediate Syllabus 2025: Expert Tips for Exam Success
Focus on concept clarity and analytical application. Practice with full-effort mock tests and prioritize difficult subjects early in your plan to minimize anxiety. Do not skip the law/amendment updates or recent case law. Write clear, stepwise answers; avoid leaving any part of the question blank. Use tools like accounting ratios and cost-volume-profit charts to present answers visually where permitted—these fetch extra marks for clarity.
The CA Intermediate syllabus for 2025 sets a fair but challenging bar, rewarding detailed preparation and real-world understanding across six subjects. Building this foundation can significantly impact not only your exam results but your long-term CA career and articleship opportunities. With strategic study and thorough revision, you can confidently navigate both groups and achieve success under the new syllabus scheme.
FAQs on CA Intermediate Exam Syllabus 2025: Subjects, Toughest & Easiest Papers
1. What is the syllabus for the CA Intermediate exam?
The CA Intermediate exam syllabus (as per 2025 new scheme) includes 6 core papers split into two groups: Advanced Accounting, Corporate & Other Laws, Taxation, Cost and Management Accounting, Auditing & Ethics, and Financial Management & Strategic Management. Each paper covers updated ICAI modules, with an emphasis on accounting standards, corporate regulations, direct & indirect taxes, cost concepts, audit practices, ethics, and financial strategy. The syllabus is designed to build strong fundamentals for higher CA studies and practical application in articleship.
2. Which is the hardest subject in CA Inter?
Many students consider Audit and Ethics or Advanced Accounting to be the most difficult subjects in CA Intermediate due to their conceptual depth, detailed standards, and frequent syllabus updates. However, perceived difficulty varies based on individual academic backgrounds; some also find Taxation tricky because of frequent changes in tax laws and complex calculations.
3. What is the most easiest subject in CA Intermediate?
The subject considered easiest in CA Intermediate is usually Financial Management & Strategic Management. Many students find it easier due to the practical, numerical basis and its similarity to topics covered in senior secondary classes. However, this varies from person to person; some may find Cost and Management Accounting or Corporate & Other Laws more straightforward.
4. How many levels are there in CA Intermediate?
The CA Intermediate exam is divided into two groups (Group 1 and Group 2), each containing three subjects. Students can attempt both groups together or one at a time, as per ICAI rules. Both groups must be cleared to complete the CA Intermediate level.
5. Can I download the CA Intermediate exam syllabus PDF for 2025?
Yes, you can download the latest CA Intermediate syllabus PDF for 2025 from the ICAI official website (www.icai.org) under the 'Students' section. Direct links are also available on trusted educational sites that update the ICAI curriculum as per the current academic year.
6. What is the exam pattern of CA Intermediate 2025?
The CA Intermediate 2025 exam pattern comprises 6 descriptive papers (no MCQs) of 100 marks each, conducted in offline pen-and-paper mode. Each paper must be attempted within 3 hours. The questions are designed to test conceptual understanding, application, and analytical skills. A candidate must secure a minimum of 40% marks in each paper and 50% aggregate per group to pass.
7. Are all CA Intermediate papers descriptive or objective?
All CA Intermediate papers under the 2023 new syllabus onwards are fully descriptive. No objective or MCQ-format questions are included as per current ICAI guidelines for this level.
8. What are the subjects in CA Inter Group 1 and Group 2 under the new syllabus?
Group 1 subjects:
1. Advanced Accounting
2. Corporate and Other Laws
3. Taxation
Group 2 subjects:
4. Cost and Management Accounting
5. Auditing and Ethics
6. Financial Management & Strategic Management
The new syllabus focuses on practical, analytical, and ethical aspects across all papers.
9. Does passing one group of CA Intermediate make me eligible for articleship?
Yes, under the current ICAI guidelines, clearing either Group 1 or Group 2 of the CA Intermediate exam makes you eligible to register for CA Articleship training. However, both groups must be cleared to qualify for CA Final registration.
10. How often is the CA Intermediate syllabus updated?
The CA Intermediate syllabus is typically updated every few years by ICAI to reflect changes in accounting standards, tax laws, corporate regulations, and professional requirements. Always check the official ICAI notifications for the latest syllabus before starting preparations.
11. How many attempts are allowed for CA Intermediate?
There is no specific restriction on the number of attempts for CA Intermediate under the current scheme, but students must clear the exam within the registration validity period of 4 years, which can be revalidated as per ICAI norms.
12. What is the marks distribution in CA Intermediate exam?
Each CA Intermediate paper carries 100 marks, totalling 600 marks across both groups. Each paper is divided into several sections or modules as per the ICAI syllabus. To pass, a student must score at least 40% in each subject and 50% aggregate per group.
