CA Inter syllabus Jan 2027: all 94 chapters + ICAI PDF links
The CA Inter syllabus Jan 2027 is the one in ICAI's July 2024 study material (Reprint August 2025 and onwards) for Papers 1, 2, 4, 5 and 6, and the July 2025 edition for Taxation: 94 chapters across the six papers. Each chapter list below is from ICAI's contents pages, with the PDF linked.
Quick answer: the syllabus hasn't changed for January 2027. ICAI's syllabus document applies "for May, 2024 and subsequent exams till further changes are made" (ICAI syllabus and weightage, PDF (opens in a new tab)). Don't switch to the July 2026 or June 2026 books: ICAI marks them for May 2027 onwards. Group I is on 2, 4 and 6 January 2027, Group II on 8, 10 and 12 January (ICAI schedule, PDF (opens in a new tab)).
CA Inter syllabus Jan 2027: which study material applies
ICAI's notice for the January 2027 exam names the edition for every Intermediate paper:
| Papers | Study material for Jan 2027 (ICAI's words) |
|---|---|
| 1 Advanced Accounting, 2 Corporate and Other Laws, 4 Cost and Management Accounting, 5 Auditing and Ethics, 6A Financial Management, 6B Strategic Management | July, 2024 (Reprint August, 2025 and onwards) + RTP for January 2027 |
| 3A Income-tax Law, 3B Goods and Services Tax | July, 2025 + RTP for January 2027 + Statutory Update for January 2027 |
Source: ICAI's January 2027 notice (PDF) (opens in a new tab). On boslive.icai.org, ICAI's Inter study material page (opens in a new tab) lists this set under "Applicable for May 2026 Examination Onwards", the same books as for May and September 2026.
How the 94 chapters are counted
ICAI doesn't print one total. The sum, from each contents page:
- Paper 1: 15.
- Paper 2: 12 in Part I plus 3 in Part II, which ICAI numbers 1 to 3 again: 15.
- Paper 3: 9 in Income-tax Law plus 15 in GST: 24.
- Paper 4: 15. Paper 5: 11.
- Paper 6: 9 in Financial Management plus 5 in Strategic Management: 14.
That makes 94. Chapters don't carry equal marks: ICAI's section ranges and past chapter marks are in our CA Inter chapter wise weightage for Jan 2027 post, and the 30% MCQ pattern in CA Intermediate exam pattern, MCQs and marks.
The trap: ICAI's May 2027 books
ICAI's study material page now also shows a set marked "Applicable for May 2027 Exam Onwards". It is not the book for January 2027.
- Papers 1, 2, 4, 5 and Strategic Management print "Edition: July, 2026", "(Relevant for May, 2027 and onward Examinations)" (Paper 1 Module 1, PDF (opens in a new tab)).
- GST prints "Edition: July, 2026", amended up to 30.04.2026 (Paper 3B, PDF (opens in a new tab)).
- Income-tax Law prints "Edition: June, 2026" and is based on the Income-tax Act, 2025, for "Tax Year 2026-27" (Paper 3A, PDF (opens in a new tab)).
We compared both sets' contents pages: Papers 1, 2, 3B, 4, 5 and SM keep the same chapters. Paper 3A keeps 9 chapters, but the titles follow the new Act and it works in "tax year", not "assessment year". ICAI's page lists no May 2027 Financial Management book.
Income-tax Act 2025: from May 2027, not January
ICAI's announcement of 5 December 2025 (PDF) (opens in a new tab) says the Income-tax Act, 2025 applies "From May 2027 CA Examination Onwards" for Intermediate Paper 3A: Income-tax Law. So January 2027 is the last Inter attempt on the Income-tax Act, 1961.
CA Inter syllabus PDF: where ICAI publishes it
ICAI prints the syllabus and chapter contents in the initial pages of each paper's study material:
| Paper | ICAI syllabus and contents (PDF) | Practise it |
|---|---|---|
| 1. Advanced Accounting | Module 1 (opens in a new tab), Module 2 (opens in a new tab), Module 3 (opens in a new tab) | Advanced Accounting mock tests |
| 2. Corporate and Other Laws | Module 1 (opens in a new tab), Module 2 (opens in a new tab), Module 3 (opens in a new tab) | Law mock tests |
| 3. Taxation | Income tax Module 1 (opens in a new tab), Module 2 (opens in a new tab); GST Module 1 (opens in a new tab), Module 2 (opens in a new tab) | Taxation mock tests |
| 4. Cost and Management Accounting | Module 1 (opens in a new tab), Module 2 (opens in a new tab) | Costing mock tests |
| 5. Auditing and Ethics | Module 1 (opens in a new tab), Module 2 (opens in a new tab) | Audit mock tests |
| 6. FM and SM | FM Module 1 (opens in a new tab), Module 2 (opens in a new tab); SM (opens in a new tab) | FM and SM mock tests |
The chapter PDFs themselves are on our CA Inter study material page and on ICAI's website. If you study from printed books, mark ICAI's Income-tax (opens in a new tab) and GST (opens in a new tab) corrigenda.
CA Intermediate syllabus Group 1 (Papers 1 to 3)
Paper 1: Advanced Accounting (15 chapters)
| Module | Chapters |
|---|---|
| 1 | 1 Introduction to Accounting Standards · 2 Framework for Preparation and Presentation of Financial Statements · 3 Applicability of Accounting Standards · 4 Presentation and Disclosures Based AS (AS 1, 3, 17, 18, 20, 24, 25) |
| 2 | 5 Assets Based AS (AS 2, 10, 13, 16, 19, 26, 28) · 6 Liabilities Based AS (AS 15, 29) · 7 AS Based on Items Impacting Financial Statements · 8 Revenue Based AS · 9 Other Accounting Standards · 10 AS for Consolidated Financial Statements |
| 3 | 11 Financial Statements of Companies · 12 Buy-back of Securities · 13 Amalgamation of Companies · 14 Accounting for Reconstruction of Companies · 15 Accounting for Branches including Foreign Branches |
The syllabus covers AS 1 to 29 except AS 6 and AS 8; AS 21 is for a single subsidiary only.
Paper 2: Corporate and Other Laws (15 chapters)
| Part (marks) | Chapters |
|---|---|
| I. Company Law and LLP (70) | 1 Preliminary · 2 Incorporation of Company and Matters Incidental Thereto · 3 Prospectus and Allotment of Securities · 4 Share Capital and Debentures · 5 Acceptance of Deposits by Companies · 6 Registration of Charges · 7 Management and Administration · 8 Declaration and Payment of Dividend · 9 Accounts of Companies · 10 Audit and Auditors · 11 Companies Incorporated Outside India · 12 The Limited Liability Partnership Act, 2008 |
| II. Other Laws (30) | 1 The General Clauses Act, 1897 · 2 Interpretation of Statutes · 3 The Foreign Exchange Management Act, 1999 |
Paper 3: Taxation (24 chapters)
| Section (marks) | Chapters |
|---|---|
| A. Income-tax Law (50) | 1 Basic Concepts · 2 Residential Status and Scope of Total Income · 3 Heads of Income (salaries, house property, business or profession, capital gains, other sources) · 4 Income of Other Persons included in Assessee's Total Income · 5 Aggregation of Income, Set-off and Carry Forward of Losses · 6 Deductions from Gross Total Income · 7 Advance Tax, Tax Deduction at Source and Tax Collection at Source · 8 Provisions for filing Return of Income and Self-assessment · 9 Income-tax Liability – Computation and Optimisation |
| B. GST (50) | 1 GST in India – An Introduction · 2 Supply under GST · 3 Charge of GST · 4 Place of Supply · 5 Exemptions from GST · 6 Time of Supply · 7 Value of Supply · 8 Input Tax Credit · 9 Registration · 10 Tax Invoice; Credit and Debit Notes · 11 Accounts and Records · 12 E-Way Bill · 13 Payment of Tax · 14 Tax Deduction at Source and Collection of Tax at Source · 15 Returns |
CA Intermediate syllabus Group 2 (Papers 4 to 6)
Paper 4: Cost and Management Accounting (15 chapters)
| Module | Chapters |
|---|---|
| 1 | 1 Introduction to Cost and Management Accounting · 2 Material Cost · 3 Employee Cost and Direct Expenses · 4 Overheads – Absorption Costing Method · 5 Activity Based Costing · 6 Cost Sheet · 7 Cost Accounting Systems |
| 2 | 8 Unit and Batch Costing · 9 Job Costing · 10 Process and Operation Costing · 11 Joint Products and By Products · 12 Service Costing · 13 Standard Costing · 14 Marginal Costing · 15 Budgets and Budgetary Control |
Paper 5: Auditing and Ethics (11 chapters)
| Module | Chapters |
|---|---|
| 1 | 1 Nature, Objective and Scope of Audit · 2 Audit Strategy, Audit Planning and Audit Programme · 3 Risk Assessment and Internal Control · 4 Audit Evidence · 5 Audit of Items of Financial Statements |
| 2 | 6 Audit Documentation · 7 Completion and Review · 8 Audit Report · 9 Special Features of Audit of Different Type of Entities · 10 Audit of Banks · 11 Ethics and Terms of Audit Engagements |
Paper 6: Financial Management and Strategic Management (14 chapters)
| Section (marks) | Chapters |
|---|---|
| A. Financial Management (50) | 1 Scope and Objectives of Financial Management · 2 Types of Financing · 3 Financial Analysis and Planning – Ratio Analysis · 4 Cost of Capital · 5 Financing Decisions – Capital Structure · 6 Financing Decisions – Leverages · 7 Investment Decisions · 8 Dividend Decisions · 9 Management of Working Capital |
| B. Strategic Management (50) | 1 Introduction to Strategic Management · 2 Strategic Analysis: External Environment · 3 Strategic Analysis: Internal Environment · 4 Strategic Choices · 5 Strategy Implementation and Evaluation |
Which law applies to Tax, GST and Law in January 2027
- Income tax: the Income-tax Act, 1961 as amended by the Finance Act, 2025, for AY 2026-27. ICAI's Statutory Update for January 2027 (PDF) (opens in a new tab) adds changes up to 30 June 2026.
- GST: the book is amended up to 30.04.2025; changes from 01.03.2026 to 30.06.2026 go to a Statutory Update for January 2027. As of 11 November 2026, ICAI's Intermediate amendments page (opens in a new tab) on boslive.icai.org doesn't list it yet; the latest GST update there is the September 2026 one (PDF) (opens in a new tab).
- Law: ICAI's Paper 2 amendments for January 2027 (PDF) (opens in a new tab) list company-law changes from 1 May 2025 to 30 June 2026.
The tax lists are in our CA Inter tax amendments for Jan 2027 post.
How to use the syllabus in the weeks left
The exam form on eservices.icai.org closes on 16 November 2026 (19 November with late fee) (ICAI schedule, PDF (opens in a new tab)). Then:
- Print the chapter tables and tick a chapter only when you have solved its questions.
- Check every book's cover for "July, 2024" or "July, 2025", never "July, 2026" or "June, 2026".
- Keep one amendments page per law; add the GST update when ICAI publishes it.
- Finish with full papers in exam time. Our CA Inter mock test plan for Jan 2027 dates every one of them.
Frequently asked questions
Is CA Inter syllabus changed for Jan 2027?
No. ICAI's syllabus applies "till further changes are made", and its January 2027 notice names the same editions as for September 2026. Only the amendments move.
What is the CA Inter syllabus weightage for Jan 2027?
ICAI gives weightage only by section, as a percentage range, in its syllabus PDF issued on 26 October 2023, not by chapter. Our chapter wise weightage post counts chapter marks from ICAI's last four papers.
Should I study from the May 2027 books for January 2027?
No. ICAI marks them for May 2027 onwards, and the new Income-tax book follows a different Act.
How many chapters are there in CA Inter?
Ninety-four in the January 2027 editions: 15 in Advanced Accounting, 15 in Law, 24 in Taxation, 15 in Costing, 11 in Audit and 14 in FM and SM.
Turn the syllabus into marks
ICAI's free MTPs, RTPs and past papers are on our CA Inter free resources page.
To test the whole syllabus, our CA Inter test series for January 2027 has brand-new full-syllabus papers for all six papers on the latest ICAI pattern, covering every chapter across the mocks. You write by hand, upload one PDF and get your checked copy within 24 hours, with ICAI-style step-wise marks and the reason for every mark cut. Every level's CA test series is on our CA mock tests home page.