CA Intermediate Exams September 2025: Complete Guide 📚
Introduction 🎯
The CA Intermediate September 2025 Exams are a crucial step for aspiring Chartered Accountants (CAs) 🧑💼. Conducted by the Institute of Chartered Accountants of India (ICAI), this exam tests students on accounting, taxation, law, and auditing.
In this blog, we’ll cover:
✔ Important Dates 📅
✔ Eligibility Criteria ✅
✔ Registration & Exam Fees 💰
✔ Subjects & Syllabus 📖
✔ Exam Pattern & Passing Criteria 📝
✔ Preparation Tips 🚀
Let’s dive in! 💡
Important Dates for CA Inter September 2025 Exams ⏳
| Event | Expected Date |
|---|---|
| Registration Start Date | March 2025 |
| Last Date for Registration | May 2025 |
| Admit Card Release | August 2025 |
| Exam Dates | September 2025 |
| Result Declaration | November 2025 |
(Dates are tentative; refer to the official ICAI website for updates.)
Eligibility Criteria for CA Inter ✅
To appear for CA Inter September 2025 Exams, candidates must fulfill one of the following conditions:
✅ Passed CA Foundation (or its equivalent)
✅ Direct Entry Route:
- Graduates (min. 55% in Commerce) 🎓
- Postgraduates (min. 55% in any stream) 🎓
- Cleared the Intermediate level of ICSI/ICMAI
CA Intermediate Exam Fees (2025) 💰
| Category | Fee (INR) |
|---|---|
| Single Group | ₹1,500 |
| Both Groups | ₹2,700 |
| Late Fee (if applicable) | ₹600 |
(Fees may vary; check ICAI Fee Structure
CA Intermediate Subjects & Syllabus (Group 1 & Group 2) 📖
Group 1 Subjects
| Subject | Marks | Key Topics |
|---|---|---|
| Accounting | 100 | Accounting Standards, Partnership, Companies |
| Corporate Laws | 100 | Companies Act, SEBI Regulations ⚖️ |
| Taxation | 100 | Income Tax, GST 💸 |
| Cost & Management Accounting | 100 | Costing Methods, Budgeting 📊 |
Group 2 Subjects
| Subject | Marks | Key Topics |
|---|---|---|
| Advanced Accounting | 100 | Consolidation, Banking Companies 🏦 |
| Auditing | 100 | Standards, Internal Audit 🔍 |
| Enterprise Info. Systems | 100 | ERP, Data Analytics 📈 |
| Financial Management | 100 | Capital Structure, Risk Management 💹 |
📌 Download Full Syllabus: ICAI CA Intermediate New Syllabus
Detailed Syllabus for CA Inter September 2025 Exams 📖
The ICAI has revised its syllabus to align with global standards and industry requirements. Here’s a concise overview of the detailed syllabus for each paper. For the most granular details, always refer to the official ICAI Study Material. 📘
Group I
Paper 1: Advanced Accounting
- Introduction to Accounting Standards: Overview, Applicability, Presentation & Disclosures, Assets, Liabilities, Revenue, and other Accounting Standards.
- Financial Statements: Preparation of Financial Statements of Companies, Cash Flow Statement.
- Specialized Accounting: Buyback of Securities, Amalgamation of Companies, Internal Reconstruction, Accounting for Branches (including Foreign Branches), Consolidated Financial Statements (AS 21, 23, 27).
Paper 2: Corporate and Other Laws
- Part I: Company Law and Limited Liability Partnership Law (70 Marks) ⚖️
- The Companies Act, 2013: Preliminary, Incorporation, Prospectus, Share Capital and Debentures, Acceptance of Deposits, Registration of Charges, Management and Administration, Declaration and Payment of Dividend, Accounts of Companies, Audit and Auditors, Companies Incorporated Outside India.
- The Limited Liability Partnership Act, 2008.
- Part II: Other Laws (30 Marks)
- The General Clauses Act, 1897
- Interpretation of Statutes
- The Foreign Exchange Management Act, 1999
Paper 3: Taxation
- Section A: Income Tax Law (50 Marks) 📊
- Basic Concepts, Residence, and Scope of Total Income
- Heads of Income (Salaries, House Property, PGBP, Capital Gains, Other Sources)
- Income of Other Persons Included in Assessee’s Total Income (Clubbing)
- Aggregation of Income, Set-off and Carry Forward of Losses
- Deductions from Gross Total Income
- Computation of Total Income and Tax Liability
- Advance Tax, TDS, TCS, Returns of Income.
- Section B: Goods and Services Tax (GST) (50 Marks) 🧾
- GST in India – An Introduction
- Supply under GST, Charge of GST, Place of Supply
- Exemptions from GST, Time of Supply, Value of Supply
- Input Tax Credit, Registration, Tax Invoice, Credit and Debit Notes
- Accounts and Records, Payment of Tax, Returns.
Group II
Paper 4: Cost and Management Accounting ➕➖✖️➗
- Introduction to Cost and Management Accounting
- Material Cost, Employee Cost, Direct Expenses, Overheads
- Activity Based Costing (ABC), Cost Sheet, Cost Accounting Systems
- Methods of Costing: Unit & Batch Costing, Job Costing, Process & Operation Costing, Joint Products and By Products, Service Costing.
- Cost Control and Analysis: Standard Costing, Marginal Costing, Budgets and Budgetary Control.
Paper 5: Auditing and Ethics 🕵️♀️
- Nature, Objective and Scope of Audit
- Audit Strategy, Audit Planning, and Audit Programme
- Risk Assessment and Internal Control
- Audit Evidence, Audit of Items of Financial Statements
- Audit Documentation, Completion and Review
- Audit Report, Special Features of Audit of Different Types of Entities
- Audit of Banks
- Ethics and Terms of Audit Engagements.
Paper 6: Financial Management & Strategic Management 📈🎯
- Section A: Financial Management (50 Marks)
- Scope and Objectives of Financial Management
- Types of Financing
- Financial Analysis and Planning – Ratio Analysis
- Cost of Capital, Financing Decisions – Capital Structure, Leverages
- Investment Decisions, Dividend Decision
- Working Capital Management: Introduction, Treasury and Cash Management, Management of Inventory, Receivables, Payables, Financing of Working Capital.
- Section B: Strategic Management (50 Marks)
- Introduction to Strategic Management
- Strategic Analysis: External Environment, Internal Environment
- Strategic Choices, Strategy Implementation and Evaluation.
Preparation Tips for CA Inter September 2025 💡
Mock Tests: Take mock tests seriously to assess your preparation level and manage time effectively. ⏱️
Start Early: Given the vast syllabus, early preparation is crucial. ⏳
Conceptual Clarity: Focus on understanding concepts rather than rote learning. 🤔
Practice Regularly: Solve numerous problems, especially from previous year’s papers and ICAI mock tests. ✍️
Create a Study Schedule: Allocate dedicated time for each subject and topic. 🗓️
Revision is Key: Regular revision helps in retaining information. 🔄
Stay Updated: Keep an eye on ICAI announcements for any syllabus or exam pattern changes. 📢
Exam Pattern & Passing Criteria 📝
- Mode: Pen & Paper (Offline) ✍️
- Duration: 3 hours per paper ⏳
- Passing Marks:
- Minimum 40% in each subject 📉
- Aggregate 50% in each group 📊
Preparation Tips for CA Inter Sep 2025 Exams 🚀
- Follow ICAI Study Material – Stick to official books. 📚
- Practice Past Papers – Solve at least 5 years’ papers. 📑
- Take Mock Tests – Improve time management. ⏱️
- Focus on Amendments – Especially in Tax & Law. 🔄
- Join a Coaching (if needed) – For doubt clearance. 🎓
Conclusion 🏁
The CA Inter September 2025 Exams require disciplined preparation and a clear understanding of the syllabus. Stay updated with ICAI notifications and follow a structured study plan.
Need help? Drop your questions in the comments! 💬
FAQs (CA Intermediate Exams September 2025)❓
Q1. Can I apply for a single group in CA Inter?
✅ Yes, you can choose either Group 1 or Group 2.
Q2. What if I fail one group in CA Inter?
🔄 You can reappear for the failed group while keeping the passed group’s marks.
Q3. Is there negative marking?
❌ No, ICAI does not deduct marks for wrong answers.
Good luck with your CA Intermediate journey! 🎉🚀
