ICAI CA Inter May 2026 Exam Date Sheet

Detailed Overview of Each CA Inter Subject

Strategic preparation begins with a clear understanding of what each paper entails. Here is a brief overview of every subject, helping you align your study plan for the May 2026 session.

Group I Subjects

• Advanced Accounting: This paper is designed to test your advanced knowledge of accounting standards, company accounts, and special transactions. A solid grip on this subject is crucial for future papers and practical applications.
• Corporate and Other Laws: Covering Company Law and other essential legislation, this subject requires conceptual clarity and sound interpretation skills. Application-based case studies are frequently tested here.
• Taxation: With separate sections on Income-Tax Law and GST, Paper 3 demands a strong command over tax provisions, computation skills, and routine updates related to tax policies.

Group II Subjects

• Cost and Management Accounting: This paper evaluates your ability to apply costing methods, budgeting, variance analysis, and other management accounting tools—practical skills for every aspiring CA.
• Auditing and Ethics: Covering auditing concepts, techniques, and ethics, Paper 5 ensures you understand regulatory standards and the importance of integrity in professional practice.
• Financial Management and Strategic Management: Divided into two sections, this paper encompasses financial analysis, capital budgeting, and the fundamentals of strategic decision-making.