CA Intermediate Study Material for January 2026| Latest ICAI BOS Mat | Download in PDF Format

ICAI provides comprehensive, well-searched, and amended study material for CA Intermediate students. CA Intermediate is an important part of the CA Journey. After the 12th and CA Foundation, CA Intermediate is a big exam compared to the Foundation and 12th, the syllabus is very vast, and many new topics come for which students still need to gain basic knowledge. The biggest weapon you have is the best study material; this is quite important to win the race of CA Intermediate exams on the first attempt. Only the right study material can help you reach the destination so that you can start with Article Ship as soon as possible to complete the entire course within the minimum possible time.

ICAI CA Intermediate syllabus is intelligently designed by expert subject matter experts having years of experience, and each concept is very accurately provided in the material. You do not need to refer to anything besides this ICAI Study material. It includes a wide range of practice problems that help to focus on each part of the adjustments and tricky areas. In ICAI CA Intermediate exams, 100% portion is covered under the scope of this study material only. You will get various exact questions from this ICAI study material only in the CA Inter exams.

Hard copies of ICAI material are provided along with the candidates registration, and soft documents are frequently updated on the ICAI website. CA Inter students are recommended to attempt all the questions provided in the ICAI study material twice before the exams. For theory subjects, students read the content but cannot score good marks on the exams. Its highly recommended to read the ICAI study material as much as possible to improve the content quality of your answers. Students will get more marks if they include similar keywords in their answers.

The best part about the ICAI Study material is the illustrations are provided after the concept contents so that students can revise the text and practice through examples based on the same content instantly without wasting any time and getting the entire concept completely. With preparation, testing your conceptual understanding and retaining the same idea for a long time is easier. It is important to make a proper order of revising all the topics of the study material, like which chapter to start first and which topics are linked, to develop a better understanding of CA Intermediate examinations.

CA Intermediate BOS Study Material for January 2026

Advanced Accounting	Click Here to download
Corporate Laws	Click Here to download
Cost Management Accounting	Click Here to download
Taxation	Section A- download Section B- Download
Auditing and Code of Ethics	Click Here to download
FM – SM	Section A- FM Section B- SM

Students can download chapterwise files of ICAI CA Intermediate Study Material also form the below mentioned links.

Accounting

Module 1
Chapter-1	Introduction to Accounting Standards	Download
Chapter-2	Framework for Preparation and Presentation of Financial Statements
Chapter-3	Applicability of Accounting Standards
Chapter-4	Presentation and disclosure based accounting standards
Module 2
Chapter-5	Assets Based Accounting Standards	Download
Chapter-6	Liabilities Based Accounting Standards
Chapter-7	Accounting Standards Based on Items Impacting Financial Statement
Chapter-8	Revenue Based Accounting Standards
Chapter-9	Other Accounting Standards
Chapter-10	Accounting Standards for Consolidated Financial Statement
Module 3
Chapter-11	Financial Statements of Companies	Download
Chapter-12	Buyback of Securities
Chapter-13	Amalgamation of Companies
Chapter-14	Internal Reconstruction
Chapter 15	Accounting for Branches Including Foreign Branches

Accounting (Hindi Medium)

Module 1
Chapter-1	Introduction to Accounting Standards	Download
Chapter-2	Framework for Preparation and Presentation of Financial Statements
Chapter-3	Applicability of Accounting Standards
Chapter-4	Presentation and disclosure based accounting standards
Module 2
Chapter-5	Assets Based Accounting Standards	Download
Chapter-6	Liabilities Based Accounting Standards
Chapter-7	Accounting Standards Based on Items Impacting Financial Statement
Chapter-8	Revenue Based Accounting Standards
Chapter-9	Other Accounting Standards
Chapter-10	Accounting Standards for Consolidated Financial Statement
Module 3
Chapter-11	Financial Statements of Companies	Download
Chapter-12	Buyback of Securities
Chapter-13	Amalgamation of Companies
Chapter-14	Internal Reconstruction
Chapter 15	Accounting for Branches Including Foreign Branches

Corporate Laws

Module 1
Chapter-1	Preliminary	Download
Chapter-2	Incorporation of Company and Matters Incidental Thereto
Chapter-3	Prospectus and Allotment of Securities
Chapter-4	Share Capital and Debentures
Chapter-5	Acceptance of Deposits by Companies
Chapter-6	Registration of Charges
Module 2
Chapter-7	Management & Administration	Download
Chapter-8	Declaration and Payment of Dividend
Chapter-9	Accounts of Companies
Chapter-10	Audit and Auditors
Chapter 11	Companies Incorporated Outside India
Module 3
Chapter 12	The Limited Liability Partnership Act, 2008	Download
Part 2	Other Laws	Download

Corporate Laws (Hindi Medium)

Module 1
Chapter-1	Preliminary	Download
Chapter-2	Incorporation of Company and Matters Incidental Thereto
Chapter-3	Prospectus and Allotment of Securities
Chapter-4	Share Capital and Debentures
Chapter-5	Acceptance of Deposits by Companies
Chapter-6	Registration of Charges
Module 2
Chapter-7	Management & Administration	Download
Chapter-8	Declaration and Payment of Dividend
Chapter-9	Accounts of Companies
Chapter-10	Audit and Auditors
Chapter 11	Companies Incorporated Outside India
Module 3
Chapter 12	The Limited Liability Partnership Act, 2008	Download
Part 2	Other Laws	Download

Cost and Management Accounting

Module 1
Chapter-1	Introduction to Cost and Management Accounting	Download
Chapter-2	Material Cost
Chapter-3	Employee Cost and direct expenses
Chapter-4	Overheads: Absorption Costing Method
Chapter-5	Activity Based Costing
Chapter-6	Cost Sheet
Chapter-7	Cost Accounting System
Module 2
Chapter-8	Unit & Batch Costing	Download
Chapter-9	Job Costing
Chapter-10	Process & Operation Costing
Chapter-11	Joint Products & By Products
Chapter-12	Service Costing
Chapter-13	Standard Costing
Chapter-14	Marginal Costing
Chapter-15	Budget and Budgetary Control

Cost and Management Accounting (Hindi Medium)

Module 1
Chapter-1	Introduction to Cost and Management Accounting	Download
Chapter-2	Material Cost
Chapter-3	Employee Cost and direct expenses
Chapter-4	Overheads: Absorption Costing Method
Chapter-5	Activity Based Costing
Chapter-6	Cost Sheet
Chapter-7	Cost Accounting System
Module 2
Chapter-8	Unit & Batch Costing	Download
Chapter-9	Job Costing
Chapter-10	Process & Operation Costing
Chapter-11	Joint Products & By Products
Chapter-12	Service Costing
Chapter-13	Standard Costing
Chapter-14	Marginal Costing
Chapter-15	Budget and Budgetary Control

Taxation

SECTION A- Income-tax Law
Section 1
Chapter-1	Basic Concepts		Download
Chapter-2	Residence and Scope of Total Income
Section 2
Chapter-3	Heads of Income		Download
	Unit-1	Salaries
	Unit-2	Income from House Property
	Unit-3	Profits and Gains of Business or Profession
	Unit-4	Capital Gains
	Unit-5	Income from Other Sources
Section 3
Chapter-4	Income of Other Persons included in Assessees Total Income		Download
Chapter-5	Aggregation of Income, Set-off and Carry Forward of Losses
Chapter-6	Deductions from Gross Total Income
Section 4
Chapter-7	Advance Tax, Tax Deduction at Source and Introduction to Tax Collection at Source		Download
Chapter-8	Provisions for filing Return of Income and Self-assessment
Section 5
Chapter 9	Income tax liability – computation and optimisation		Download
SECTION B- GOOD AND SERVICES TAX
Module 1
Chapter-1	GST in India – An Introduction		Download
Chapter-2	Supply under GST
Chapter-3	Charge of GST
Chapter-4	Place of supply
Chapter- 5	Exemptions from GST
Chapter-6	Time of supply
Chapter 7	Value of supply
Module 2
Chapter 8	Input tax credit		Download
Chapter-9	Registration
Chapter-10	Tax Invoice: Credit and Debit Notes
Chapter 11	Accounts and records
Chapter 12	E-way Bill
Chapter-13	Payment of Tax
Chapter 14	Tax deduction at source and collection at tax at source
Chapter-15	Returns

Taxation (Hindi Medium)

SECTION A- Income-tax Law
Section 1
Chapter-1	Basic Concepts		Download
Chapter-2	Residence and Scope of Total Income
Section 2
Chapter-3	Heads of Income		Download
	Unit-1	Salaries
	Unit-2	Income from House Property
	Unit-3	Profits and Gains of Business or Profession
	Unit-4	Capital Gains
	Unit-5	Income from Other Sources
Section 3
Chapter-4	Income of Other Persons included in Assessees Total Income		Download
Chapter-5	Aggregation of Income, Set-off and Carry Forward of Losses
Chapter-6	Deductions from Gross Total Income
Section 4
Chapter-7	Advance Tax, Tax Deduction at Source and Introduction to Tax Collection at Source		Download
Chapter-8	Provisions for filing Return of Income and Self-assessment
Section 5
Chapter 9	Income tax liability – computation and optimisation		Download
SECTION B- GOOD AND SERVICES TAX
Module 1
Chapter-1	GST in India – An Introduction		Download
Chapter-2	Supply under GST
Chapter-3	Charge of GST
Chapter-4	Place of supply
Chapter- 5	Exemptions from GST
Chapter-6	Time of supply
Chapter 7	Value of supply
Module 2
Chapter 8	Input tax credit		Download
Chapter-9	Registration
Chapter-10	Tax Invoice: Credit and Debit Notes
Chapter 11	Accounts and records
Chapter 12	E-way Bill
Chapter-13	Payment of Tax
Chapter 14	Tax deduction at source and collection at tax at source
Chapter-15	Returns

Auditing and Code of Ethics

Module 1
Chapter-1	Nature, Objective and Scope of Audit	Download
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
Module 2
Chapter-6	Audit Documentation	Download
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

Auditing and code of ethics (Hindi Medium)

Module 1
Chapter-1	Nature, Objective and Scope of Audit	Download
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
Module 2
Chapter-6	Audit Documentation	Download
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

Financial Management and Strategic Management

Section-A: Financial Management
Module 1
Chapter-1	Scope and Objectives of Financial Management		Download
Chapter-2	Types of Financing
Chapter-3	Financial Analysis and Planning - Ratio Analysis
Chapter-4	Cost of Capital
Chapter-5	Financing Decisions - Capital Structure
Chapter-6	Financing Decisions - Leverages
Module 2
Chapter-7	Investment Decisions		Download
Chapter-8	Dividend Decisions
Chapter-9 (Management of Working Capital)	Unit-I	Introduction to Working Capital Management
	Unit-II	Treasury and Cash Management
	Unit-III	Management of Inventory
	Unit-IV	Management of Receivables
	Unit-V	Management of Payables (Creditors)
	Unit-VI	Financing of Working Capital

Financial Management (Hindi Medium)

Section-A: Financial Management
Module 1
Chapter-1	Scope and Objectives of Financial Management		Download
Chapter-2	Types of Financing
Chapter-3	Financial Analysis and Planning - Ratio Analysis
Chapter-4	Cost of Capital
Chapter-5	Financing Decisions - Capital Structure
Chapter-6	Financing Decisions - Leverages
Module 2
Chapter-7	Investment Decisions		Download
Chapter-8	Dividend Decisions
Chapter-9 (Management of Working Capital)	Unit-I	Introduction to Working Capital Management
	Unit-II	Treasury and Cash Management
	Unit-III	Management of Inventory
	Unit-IV	Management of Receivables
	Unit-V	Management of Payables (Creditors)
	Unit-VI	Financing of Working Capital

Strategic Management

Section B- Strategic management
Chapter-1	Introduction to strategic management	Download
Chapter-2	Strategic analysis: external environment
Chapter-3	Strategic analysis: internal environment
Chapter-4	Strategic choices
Chapter-5	Strategy implementation and evaluation

Strategic Management (Hindi Medium)

Section B- Strategic management
Chapter-1	Introduction to strategic management	Download
Chapter-2	Strategic analysis: external environment
Chapter-3	Strategic analysis: internal environment
Chapter-4	Strategic choices
Chapter-5	Strategy implementation and evaluation

50 out of 50 Rank holders in CA intermediate exams will recommend you attempt only ICAI study material several times. Around 95% of the study material available in the market is the same as ICAI. You should understand the entire syllabus and prepare a proper study planner to effectively cover all the ICAI Study material contents in your revision part. In addition to these, Students should focus on other materials like ICAI Revision test papers (RTPs), ICAI Mock test papers (MTPs) and ICAI past exam papers of the Last 3-4 attempts to gain a better understanding of the type of questions that can be asked and to gain confidence before the exams.

How can you download the study material from the official BOS portal of ICAI

1. First, open the official website of ICAI.org

2. Hover on the Student option in the menu and click on BOS Knowledge portal

3. Then click on visit the BOS knowledge portal

4. Then Click on Study Material Option

5. Then Choose CA Intermediate

6. Finally, you can choose the subjects and download the files in PDF format.

Steps to order ICAI CA Intermediate Study Material from CDS Portal

1. Visit the official CDS portal from this Link - www.icai-cds.org

2. A login form will open where a student need to fill ICAI Registration number and Mobile number, or the student may create a new login

3. Then the portal will ask to choose the course, where students should select Intermediate

4. You must select the study material to add to the cart. Then a coupon will be applied, and you can get the study material free of charge. Remember coupons are valid for 1 year from the login date to the portal, so you should order the study material accordingly.

5. You can fill in the postal address and wait a few days to receive the entire material.

Is CA Inter Study Material Sufficient?

Yes, the study material provided by the ICAI is more than enough to pass with great marks, and students, who have cleared the first level of this course, must be aware of it by now. On the second level of CA, you are introduced to the new world of Commerce that contains various unfamiliar and different subjects, topics, and concepts. With a reliable CA Inter Test Series, you can solve all the problems faced in any matter. Many students can be quite naive while studying the study material, so you need a professionals hand to keep you on track. This way, you can acquire some good tips and take advantage of their experience.

Usually, the total CA course duration after passing the 14th class is estimated to be 4.5 years. The time of this course increases with the number of attempts, which is why you need to be careful and stay highly focused during the CA exams. CA course covers the following topics; audit and assurance, financial accounting and reporting, management accounting and applied finance and taxation.

The prime challenge is that you must clear all the levels in this course in your first attempt, as each number of shots increases your six months in the journey of becoming an expert in the CA field. Do research before preparing to score great rank and pass with good marks.

According to the professionals, the total duration to complete the Chartered Accountancy course after graduation is at least 3 years. However, 3 years is the minimum duration, as six months are added with every attempt. Planning a proper schedule with the CA Test Series Schedule and having good time management is important to avoid such troubles.

Enrolling for Chartered Accountancy is nothing difficult; the real challenge is clearing it. Focus, dedication, and the right approach can assist you in meeting the unattainable goal and make things much easier. Certainly, the CA course is more challenging than the syllabus is quite vast. It would help if you cleared all the CA levels.

It can be difficult, but not impossible, to clear, so never lose hope or give up if this is your desire. Most CA aspirants are stuck in the studies phase, and this can be frustrating as, after a few years, the career opportunities available are limited to a certain reach.

CA is surely not difficult because of the low passing rate; it is tough due to students getting stuck in the later stage of this course. If you are looking for expert guidance, check CA test series reviews. Through this, you will acquire various relevant notes for preparing well before your exams. All the offered notes are well-designed by professional chartered accountants.

Strategic Use of the ICAI Study Material

Break down the Study Schedule:
The ICAI study material provides a vast amount of information, and creating a study schedule can feel overwhelming. Here are some tips to help you conquer the material effectively:

Divide and Conquer: Break down the syllabus into manageable sections based on chapters or topics. Consider the weightage of each topic (although not officially published by ICAI) when allocating study time. Past exam papers and guidance from teachers or mentors can offer clues about high-weightage areas.
Be Realistic: Plan your daily or weekly study sessions with realistic goals that consider your learning pace and other commitments. Consistency is key, so shorter, regular study sessions are often more effective than cramming large amounts of information in a short period.
Create a Personalized Schedule: This is your roadmap to success. Factor in your preferred study times (morning person vs. night owl) and allocate dedicated time slots for each topic or section based on its complexity and your understanding.

Source: The information mentioned above is collected from the official ICAI Website https://www.icai.org/post/intermediate-nset

General FAQs

Q: What CA Intermediate Study Material?

A: ICAI publishes latest study material for upcoming ICAI exams. This study material covers practical questions also. This study material helps to test the concept clarity in various topics

Q: How to prepare for CA Intermediate?

A: Study from ICAI Study material, past 2 years RTPs, MTPs and test papers of catestseries.org are sufficient to clear ca inter exams in first attempt.