CA Intermediate Curriculum 2024-26 (New Scheme): Participants, Marks, and Modifications

I Chartered Accountancy (CA) degree is one of India's most distinguished professional degrees, and the Institute of Chartered Accountants of India (ICAI) constantly updates its curriculum to meet worldwide requirements. The CA Subsidiary syllabus 2024-26 altered significantly after the start of implementation of the New Scheme of Education and Training (starting from 2024).

While you plan to study with CA Intermediate for the next sessions, you must first comprehend the subjects, mark distribution, and important changes made under the new scheme. This blog provides a full overview to help you confidently navigate the updated syllabus.

CA Intermediate Curriculum 2024-26 (New Scheme)

The Certified Accountant Intermediate step is the 2nd level inside the CA course, following the Foundation. It combines fundamental principles with advanced applications in accounting, taxation, auditing, and finance.

Previously, CA intermediate was separated into 22 sets of eight subjects. Under the New Scheme 2024-26, ICAI has simplified the curriculum by:

• Reducing overlapping subjects.

• Aligning subjects with global professional practices.

• Presenting information that focuses on practicality and analytical skills.

The updated structure includes six subjects instead of eight, ensuring the course easier to understand while maintaining depth.

CA Intermediate Subjects, 2024-26 (The New Scheme)

Group I

• Advanced Accounting focuses on accounting principles, special transactions, and corporate accounts.

• Corporate and Other Laws - Covers sections of the Companies Act as well as basic business laws.

• Taxation includes both direct (income tax) and indirect taxes (GST).

Group II

• Price administration and accounting involves analysis of costs, choices, and achievement evaluation.

• Auditing and Code of Ethics - Examines auditing concepts, standards, and professional ethics.

• Financial Management and Strategic Management - This article combines financial planning, capital budgeting, and strategic decision-making.

Marks Distribution

Every test gets one hundred points, and the overall score for CA Intermediate is six hundred. The exam format remains a combination of subjective as well as objective questions.

• Passing Criteria: Students must get a minimum of 40% in each subject and a total of 50% on all examinations in a group.

• Exam duration is 3 hours each paper.

Important Modifications in the CA Intermediate Modern Plan (2024–26)

ICAI have implemented various improvements to make the program more useful and effective. Here are the main highlights:

1. Papers: The total number of topics has been lowered from eight to six.

2. Merging of Subjects

• Financial Management now encompasses Enterprise Information Systems (EIS) and Strategic Management (SM).

• Business Law has been combined with Company Law to form a single paper.

3. Focus on Ethics: Auditing now places a greater emphasis on professional ethics, in line with global accounting standards.

4. Taxation syllabus has been updated to reflect current revisions to the Income Tax and GST regulations.

5. Practical Orientation: A greater emphasis on case studies, analytical problem solving, and application-based problems.

Why the changes?

ICAI launched the new scheme for:

• Align Indian CA qualifications with global benchmarks like ACCA and CPA.

• Removing repeating themes will reduce student workload.

• Develop technological, ethical, and leadership skills, all of which are essential in today's business world.

• Increase pass rates while preserving the rigor of the CA profession.

Suggestions on Preparing for the CA Intermediate (New Scheme)

1. Understanding the Updated Syllabus: Concentrate on the six key subjects and take notice of the differences from the previous plan.

2. Use ICAI Materials: The study modules, practice manuals, and revision test papers given by ICAI are the most reliable resources.

3. Plan Subject-Wise: Dedicate extra time to new or integrated disciplines like Financial Management and Strategic Management.

4. Emphasis on Moral and Operational Questions: Expect scenario-based case studies in auditing and strategic management.

5. Mock Tests: Practice mock tests on a regular basis to increase your speed, accuracy, and confidence.

Conclusion

The CA Intermediate curriculum 2024-26 under the New Scheme aims to make Chartered Accountancy training more skill-oriented, relevant, and globally recognized. With only six papers, the course has become more condensed, but the emphasis on analytical abilities, ethics, and application-based learning has grown.

As student enrolled in this program, the way for achievement is to adjust quickly, comprehend the changed framework, and consistently practice utilizing ICAI's official resources.

Completing the CA Intermediate stage is more than simply successfully completing an examination; they're all laying a solid basis for a career as a Chartered Accountant. Stay dedicated by following the current syllabus, and you'll be on your way to fulfilling your CA dream.