EXAM SYLLABUS FOR CA Inter - May 2025

Paper-1 Advanced Accounting

Chapter Most IMP
No. Chapter Name Syllabus
Assets Based Accounting
Chapter 5 Standards YES
Accounting Standards for
Chapter 10 Consolidated Financial Statement YES
Financial Statements of
Chapter 11 Companies YES
Chapter 12 Buyback of Securities YES
Chapter 13 Amalgamation of Companies
Accounting for Reconstruction of
Chapter 14 Companies YES

Paper-2 Corporate and Other Laws

Chapter Most IMP
No. Chapter Name Syllabus
Chapter 1 Preliminary
Incorporation of Company and
Chapter 2 Matters Incidental Thereto YES
Prospectus and Allotment of
Chapter 3 Securities YES

Chapter 7 Management & Administration YES

Chapter 9 Accounts of Companies YES
Chapter 10 Audit and Auditors YES
 PART II – OTHER LAWS
The Foreign Exchange
Chapter 3 Management Act, 1999 YES

Paper-3 Taxation
Chapter Most IMP
No. Chapter Name Syllabus
Section-A: Income-tax Law
Chapter 1 Basic Concepts YES
Residence and Scope of Total
Chapter 2 Income YES
Chapter 3 Heads of Income YES
Income of Other Persons
included in Assessee’s Total
Chapter 4 Income YES
Aggregation of Income, Set-Off
Chapter 5 and Carry Forward of Losses YES
Deductions from Gross Total
Chapter 6 Income YES
Section-B: Indirect Taxes
Chapter 1 GST in India – An Introduction YES
Chapter 2 Supply under GST YES
Chapter 3 Charge of GST YES

Paper-4 Cost and Management Accounting

Chapter Most IMP
No. Chapter Name Syllabus
Chapter 6 Cost Sheet YES
Chapter 7 Cost Accounting Systems
Chapter 12 Service Costing YES
Chapter 13 Standard Costing YES
Chapter 14 Marginal Costing YES
Chapter 15 Budgets and Budgetary Control YES

Paper-5 Auditing and Ethics

Chapter Most IMP
No. Chapter Name Syllabus
Nature, Objective and Scope of
Chapter 1 Audit YES
Audit Strategy, Audit Planning
Chapter 2 and Audit Programme YES
Risk Assessment and Internal
Chapter 3 Control YES
Chapter 4 Audit Evidence YES
Ethics and Terms of Audit
Chapter 11 Engagements YES
Paper-6 Financial Management & Strategic
Management
Chapter Most IMP
No. Chapter Name Syllabus
Financial Analysis and Planning –
Chapter 3 Ratio Analysis YES
Chapter 4 Cost of Capital YES
Chapter 8 Dividend Decision YES
Chapter 9 Management of Working Capital YES
Section B: Strategic
Management
Strategic Analysis External
Chapter 2 Environment YES
Strategic Analysis Internal
Chapter 3 Environment YES
 EXAM SYLLABUS FOR CA FINAL - May 25

PAPER – 1: FINANCIAL REPORTING

Most IMP
Chapter No. Chapter Name Syllabus
Chapter 5 Ind AS on Assets of the Financial Statements YES
Ind AS on Disclosures in the Financial
Chapter 8 Statements YES
Chapter 10 Other Indian Accounting Standards YES
Accounting and Reporting of Financial
Chapter 11 Instruments YES
Consolidated and Separate Financial Statements
Chapter 13 of Group Entities YES

PAPER – 2 : ADVANCED FINANCIAL MANAGEMENT

Most IMP
Chapter No. Chapter Name Syllabus
Chapter 1 Financial Policy and Corporate Strategy YES
Chapter 2 Risk Management YES
Chapter 5 Security Valuation YES
Chapter 7 Securitization YES
Chapter 8 Mutual Funds YES
Chapter 13 Business Valuation YES

PAPER – 3 : ADVANCED AUDITING, ASSURANCE AND PROFESSIONAL ETHICS

 Most IMP
Chapter No. Chapter Name Syllabus
Chapter 1 Quality Control YES
General Auditing Principles and Auditors
Chapter 2 Responsibilities YES
Chapter 3 Audit Planning, Strategy and Execution YES
Materiality, Risk Assessment and Internal
Chapter 4 Control YES
Chapter 5 Audit Evidence YES
Chapter 6 Completion and Review YES
Chapter 7 Reporting YES
Chapter 19 Professional Ethics & Liabilities of Auditors YES

PAPER – 4:DIRECT TAX LAWS & INTERNATIONAL TAXATION

Most IMP
Chapter No. Chapter Name Syllabus
Chapter 1 Basic Concepts
Incomes which do not form part of Total
Chapter 2 Income
Chapter 3 Profits and Gains of Business or Profession YES
Chapter 4 Capital Gains YES
Chapter 5 Income from Other Sources YES
Income of Other Persons included in Assessee’s
Chapter 6 Total Income YES
Aggregation of Income, Set Off or Carry
Chapter 7 Forward of Losses YES
Chapter 8 Deductions from Gross Total Income YES
Chapter 9 Assessment of Various Entities YES
Chapter 12 Taxation of Digital Transactions
Chapter 13 Deduction, Collection and Recovery of Tax YES
Chapter 15 Assessment Procedure YES
Chapter 21 Non Resident Taxation YES

Fine
PAPER – 5 : INDIRECT TAX LAWS
Most IMP
Chapter No. Chapter Name Syllabus
MODULE 1
Chapter 2 Charge Of GST YES
Chapter 3 Place of Supply YES
Chapter 4 Exemptions from GST YES
Chapter 5 Time of Supply YES
Chapter 6 Value Of Supply YES
MODULE 2
Chapter 7 Input Tax Credit YES
Chapter 10 Accounts and Records; E-way Bill YES
Chapter 11 Payment of Tax
MODULE 3
Chapter 14 Import and Export Under GST
Chapter 15 Refunds
Offences and Penalties and Ethical Aspects
Chapter 21 under GST
MODULE 4
Chapter 1 Levy of Exemptions from Customs Duty YES
Chapter 2 Types of Duty YES
Chapter 3 Classification of Imported & Exported Goods YES
Chapter 4 Valuation Under the Customs Act, 1962 YES