ICAI CA Inter Syllabus Auditing Study Material : Group 2 2025
The Institute of Chartered Accountants of India (ICAI) Has announced to conduct the CA exam three times a year for all the levels, CA foundation, CA inter and CA final. CA Foundation is the foundational level and can be attempted shortly after Class 12. After passing the CA Foundation exam, you can proceed to the Intermediate level also the graduates can sit for the CA inter in the direct entry scheme. CA Final is a postgraduate-level certification and carries the seal of approval of the University Grant Commission (UGC).
CA Exam 2025 Overview
| CA Exam 2025 Overview | |
| Course name | Chartered Accountancy commonly regarded as the CA course |
| 3 level examination | Level 1 – CA Foundation Level 2 – CA Intermediate Level 3 – CA Final |
| Exam type | National level exams |
| Language of exam | English and Hindi |
| Frequency of exams as of 2025 | Thrice a Year |
| Registration window for sitting in exam | Open throughout the year |
CA Intermediate Eligibility Criteria 2025
Aspiring candidates have two avenues to enroll in the CA Intermediate course. The first one includes enrolling via the CA Foundation course, and the second one is through direct entry after passing graduation, postgraduation, or a certain professional degree program level.
Provided below are the detailed qualification and eligibility requirements for CA Intermediate 2025 examination registration, which applicants must read thoroughly before filling up their application.
CA Foundation Route
Candidates who have passed the Common Proficiency Course or CA Foundation examination are eligible to apply for the group(s) of CA Intermediate examination. For enrollment in the CA Intermediate examination, eligible candidates have to pay the Intermediate registration fee only. For those intending to appear for the CA Intermediate program exam, it’s essential that eight months of the study course have been completed by the first date of the month when the exams are being held.
Direct Entry Route
Those who have different qualifications can also be eligible to appear for the CA Intermediate exam directly.
Understanding CA Intermediate 2025
In 2025, ICAI launched a fresh scheme for the CA Intermediate syllabus, reflecting modern industry standards. This change represents a significant shift, and students have to adjust to modifications to remain competitive in their preparation.
The ICAI CA intermediate syllabus is framed after years of experience of subject matter experts, and each concept is presented very precisely in the material. There is no need to look at anything else except this ICAI study material. It contains a large list of practice problems that enables maintaining concentration over every section of the adjustment and tricky portions.
In the ICAI CA Intermediate Exams, 100% of the part is prescribed only in the ambit of this study material. You will have only different precise questions in the CA Inter Exam from this ICAI study material.
ICAI has made available the new CA Intermediate study material for the September 2025 exams. ICAI has issued the CA intermediate study material for the next exam on its official portal- It is advised by ICAI that students download and always quote ICAI’s CA intermediate study material.
CA Intermediate Syllabus 2025
The CA Intermediate syllabus also received a major overhaul in the year 2023, which became applicable for the CA Inter May 2024 exams. Under the changes brought about, MCQs are included in the exam pattern. The CA Intermediate course is split into two groups, containing six papers that cover important topics such as Accounting, Auditing, corporate Law, and Taxation. For a detailed understanding, see the CA Intermediate syllabus 2025 table given below.
| CA Intermediate Syllabus 2025 | |
| Group I | Group II |
| Paper – 1: Advanced Accounting | Paper – 4: Cost and Management Accounting |
| Paper – 2 : Corporate and Other Laws | Paper – 5: Auditing and Ethics |
| Paper – 3: Taxation Section A: Income Tax Law Section B: Goods & Services Tax | Paper – 6: Financial Management & Ethics Management Section A: Financial Management Section B: Ethics Management |
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Paper – 5: Auditing and Ethics
Following is the table showing the syllabus for CA Intermediate Course – Paper 5: Auditing & Ethics under the New Scheme of Education and Training. The syllabus has been split into two modules, addressing main topics on which the candidates should prepare for the CA Intermediate Exam 2025.
| CA Intermediate Syllabus 2025 for Auditing & Ethics | |
| Module 1 | Module 2 |
| Chapter 1: Nature, Objective, and Scope of Audit Chapter 2: Audit Strategy, Audit Planning and Audit Programme Chapter 3: Risk Assessment and Internal Control Chapter 4: Audit Evidence Chapter 5: Audit of Items of Financial Statements | Chapter 6: Audit Documentation Chapter 7: Completion and Review Chapter 8: Audit Report Chapter 9: Special Features of Audit of Different Types of Entities Chapter 10: Audit of Banks Chapter 11: Ethics and Terms of Audit Engagements |
How to Download the CA Intermediate Study Material Sept 2025?
The Institute of Chartered Accountants of India (ICAI) also offers official study material for CA Intermediate students on its digital platform. The following is a step-by-step guide to download the
CA intermediate study material for September 2025:
Step 1: Access the ICAI BOS Knowledge Portal
• Tap onto the official ICAI BOS (Board of Studies) Knowledge Portal, https://boslive.icai.org or https://www.icai.org
Step 2: Access the “Study Material” Section
• Hover over the “Students” tab on the homepage.
• Click “BoS Knowledge Portal” from the dropdown.
• You’ll be taken to the study resources page.
Step 3: Choose Your Course
• From “BoS Knowledge Portal,” click “Intermediate Course.”
Step 4: Select Your Subject
• You will have a list of subjects under the CA Intermediate syllabus.
• Click on the subject on which you want the study material.
Step 5: Download the Chapters
• The study material is chapter-wise.
•Select the PDF icon or “Download” button beside each module or chapter.
•The document will begin to download onto your device.
Final thoughts:
The ICAI CA Intermediate Auditing and Ethics study material is the most authentic and comprehensive study material for students appearing for the 2025 examination batch. With the syllabus revised to align with today’s industry practices and regulatory requirements, the material is designed to enable students to develop a sound conceptual knowledge base coupled with ethical knowledge. The material covers 100% of the exam syllabus, rendering external references unnecessary.
By following the step-by-step process to access and download the study modules directly from ICAI’s official BOS Knowledge Portal, students can ensure they are always aligned with the latest curriculum. To perform well in the CA Intermediate exams, especially Paper 5: Auditing & Ethics, candidates must thoroughly study each chapter, practice consistently, and stay updated through ICAI’s official communication channels.
