CA Intermediate New Syllabus 2024

CA Intermediate is the next step to becoming a ICAI Chartered Accountant (CA) after clearing the CA Foundation exam. Recently, ICAI has proposed a new and improved scheme of education and training which contains CA Intermediate New Syllabus 2024. The proposed changes include an updated syllabus with relevant industry trends, elective subjects for specialization, integrated learning with practical training, skill assessments, on-demand exams, digital resources for easy access, focus on soft skills, and alignment with international standards. Stay tuned to ICAI notifications for further updates.


Changes in CA Intermediate Registration & Examination

Aspect Current Proposed
Eligibility for admission

A student who has passed CA Foundation and class 12th Examination.

Direct Entry Route: Commerce Graduates / Post-Graduates (with minimum 55% marks) or Other Graduates / Post-Graduates (with minimum 60% marks) or Intermediate level passed candidates of Institute of Company Secretaries of India and Institute of Cost Accountants of India.

Same as Before
Validity of registration 4 years. Revalidation permitted without restriction. 5 years. Re-validation with prescribed fee permitted once.
Eligibility for appearance in examination Foundation Route: 8 months study period as decided by the Council.

Direct Entry Route: After completion of 9 months of Practical Training.

Foundation or Direct Entry Route:8 months study period.

Registration for the Intermediate Course also includes registration for Business Accounting Associate (BAA).

For graduates/post-graduates, provisional registration is allowed in the final year of their graduation/post-graduation. The 8-month study period starts from the date of provisional registration. However, they must have passed the graduation/post-graduation with the prescribed minimum marks while filling the examination form.

To progress further, a candidate needs to pass both groups of the Intermediate Examination, complete the integrated course on Information Technology and Soft Skills, and start articleship.

If a candidate gets an exemption in any paper, they must clear the remaining papers within the next 3 attempts. Exemption can be further availed, subject to achieving a passing mark of 50% in each paper.

Changes in Training period

Aspect Current Scheme Proposed Scheme
Total number of days of training 1095 (365 X 3) 730 (365 X 2)
Leaves permitted 156 leaves (1095 X 1/7th days ) 24 leaves (12 per year)
No of Sundays (52 in a year) 156 (52 X 3) 104 (52 X 2)
No. of Gazetted Holidays (Approx 15 in a year) 45 (15 X 3) 30 (15 X 2)
Paid leaves for Advance ITT and MCS 30 0*
Effective days of Training [Total of A – (B+C+D+E)] 708=[1095 –(156+156+45+30)] 572 =[730-(24+104+30+0)
Difference between period of the training under proposed scheme 136 days (708-572)
Advanced ITT and MCS can be done after completion of Training under Proposed Scheme

In the current scheme, students can start their training after passing either of the Groups of the Intermediate Course. However, in the proposed scheme, students will enroll for training after completing the Intermediate Course, leading to more focused and seamless training.

Under the proposed scheme, the number of training days will be reduced to some extent, but the training will be continuous and more effective. This is because students will have already passed both Groups of the Intermediate and will appear in the Final examination after completing their training.

The proposed scheme eliminates the need for preparatory leaves as the training will be examination-free.

With reduced training days, the proposed scheme ensures that students gain a thorough understanding of practical concepts in subjects like taxation, accounting, auditing, etc., as they have already passed both Groups of the Intermediate.

Changes in CA Intermediate Subjects & Syllabus

Proposed Current
Paper -1 : Advanced Accounting Paper -1 : Accounting
Paper -5 : Advanced Accounting
Paper -2 : Corporate laws Paper -2 : Corporate and other laws
Paper -3 : Cost and Management Accounting Paper -3 : Cost and Management Accounting
Paper -4 : Taxation Paper -4 : Taxation
Paper -5 : Auditing and Code of Ethics Paper -6 : Auditing and Assurance
Paper -6A : Financial Management (50 Marks) Paper -6B: Strategic Management (50 Marks) Paper -7: Enterprise Information Systems & Strategic Management
Paper -8 : Financial Management & Economics for Finance

Time to Become a Chartered Accountant

Aspect Current Scheme Proposed Scheme
Registration for Foundation / appear for 10+2 Start Start
Appear for Foundation Examination 4 months 4 months
Study for Intermediate Examination 8 months 8 months
Articleship 36 months 24 months
Study for Final Examination 6 months
Total period to become ICAI member 48 months 42 months
Work experience for applying CoP 12 months

Other examination aspects

Aspect Proposed / Existing Intermediate
Number of papers Existing 8 papers (2 groups of 4 papers each)
Proposed 6 papers (2 groups of 3 papers each)
No. of Examinations in a Year Existing 2
Proposed 2 (to be increased to 3 after systems are in place)
Medium (Language) Existing English or Hindi
Proposed English or Hindi
Manner of assessment Existing 30% MCQs / Case Scenario based and 70% descriptive questions in select papers (theory).
No negative marking.
Proposed 30% case scenario / study based MCQs and 70% descriptive questions in all papers with negative marking of 25% for each wrong answer to MCQs.
Negative marking would prevent students from resorting to guess work while answering questions. They would strive to improve their preparation and hone their application skills in order to answer correctly in the MCQ based papers
Pass percentage Existing 40% marks in individual paper and 50% marks in aggregate to pass the group.
Proposed 40% marks in individual paper and 50% marks in aggregate to pass the group.

New Scheme of Training & Education

S.No. Particulars Date/ Attempt
1 Last date for Registration in Intermediate and Final Courses under Existing Scheme 30th June, 2023
2 Date of commencement of Registration and Conversion in Intermediate and Final Courses under New Scheme 1st July, 2023
3 First Intermediate and Final Examination under New Scheme May, 2024
4 Last Intermediate and Final Examination under Existing Scheme November, 2023
5 Last date of commencement of three years Practical Training 30th June, 2023
6 Date of commencement of two years uninterrupted Practical Training 1st July, 2023

To Join CA Intermediate New Syllabus 2024 Coaching:-

Online Admission


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