CA Intermediate Group 2

CA Intermediate Group 2 syllabus consists of 4 papers that are to be attempted either individually or together with Group 1 (also consisting of 4 papers) depending upon a student’s preference or preparation. CA Inter exams are held twice a year, once in the month of May and once in the month of November. The Institute of Chartered Accountants (ICAI) of India is the professional body that holds the examination. The complete CA Inter group 2 syllabus will be mentioned below for your reference.

 

Eligibility Criteria for CA Intermediate Group 2

A candidate wanting to register for the CA Intermediate Group 2 examination must meet the following eligibility criteria:

• Candidates who have passed the foundation exam or the professional education (examination -I) or Common Proficiency Test (CPT) can apply for CA Intermediate
• Candidates who are graduates or post-graduates in commerce and have scored a minimum of 55% marks can also apply
• Candidates who are graduated or post-graduates in any other stream and have scored a minimum of 60% marks can also apply

 

When and How to apply?

A Candidate is required to register himself for the course of CA Inter on the official website of The Institute of Chartered Accountants of India (ICAI). For registration, they will have to fill out an application form, upload required documents, and pay a registration fee.

To register for CA Inter Group 2:

1. Register on the official website of ICAI - https://www.icai.org/
2. Login with the credential sent to you
3. Upload requested documents
4. Pay the registration fee

 

The registration fee for the CA Intermediate exam is Rs.15,000/- (Rupees Fifteen Thousand Only) per appearance. (For Both Groups)

The registration fee for a single group is Rs.11,000/- (Rupees Eleven Thousand Only)

 

Important Dates for Registration

 

CA Inter Group 2 Subjects and Syllabus

CA Intermediate Group 2 syllabus consists of 4 papers which are mentioned below along with topics to be covered and their weightage in the exam.

 

Paper 5: Advanced Accounting (100 marks)

• Application of Accounting Standards
• Special Aspects of Company Accounts
• Reorganization and liquidation of Companies
• Banking Companies and Non-Banking Financial Companies 
• Consolidated Financial Statements
• Dissolution of partnership firms
• Limited Liability Partnership.

 

Paper 6: Auditing and Assurance (100 marks)

• Nature, Objective, and Scope of Audit
• Audit Strategy, Audit Planning, and Audit Programme
• Audit Documentation and Audit Evidence
• Risk Assessment and Internal Control
• Fraud and Responsibilities of the Auditor in this Regard
• Audit in an Automated Environment
• Audit Sampling
• Analytical Procedures
• Audit of Items of Financial Statements
• The Company Audit
• Audit Report
• Audit of Banks
• Audit of Different Types of Entities

 

Paper-7: Enterprise Information Systems & Strategic Management (100 marks)

Part A: Enterprise Information Systems (50%)

• Automated Business Processes
• Financial and Accounting Systems
• Information Systems and its Components
• E-commerce, M-commerce, and Emerging Technologies
• Core Banking Systems

 

Part B: Strategic Management (50%)

• Introduction to Strategic Management
• Dynamics of Competitive Strategy
• Strategy Management Process
• Corporate Level Strategies
• Business Level Strategies
• Functional Level Strategies
• Organization and Strategic Leadership
• Strategy Implementation and Control

 

Paper 8: Financial Management & Economics for Finance (100 marks)

Part A: Financial Management (60%)

• Financial Management and Financial Analysis
• Financing Decisions
• Capital Investment and Dividend Decisions
• Management of Working Capital

 

Part B: Economics for Finance (40%)

• Determination of National Income
• Public Finance
• The Money Market
• International Trade

 

Exam Pattern

CA Intermediate Exam Pattern

Integrated Course on Information Technology and Soft Skills (ICITSS) 

After registering for CA Intermediate, candidates must successfully complete four weeks of ICITSS before the commencement of practical training. ICITSS consists of the following courses:

• Course on Information Technology (15 days)
• Orientation Course (15 days )

 

Passing Criteria

After giving the Intermediate exam, candidates can check the results once ICAI has announced them on their official website. A candidate must obtain 40% marks in each paper and 50% marks in aggregate to successfully pass this level and move to CA Final. 

 

After CA Intermediate Group 2

A candidate who has successfully cleared all 4 papers of CA Inter Group 2 in adherence to the passing criteria mentioned above, can appear in Group 1 in the forthcoming attempt and if they have already cleared CA Inter Group 1 as well, they are entitled to get enrolled for CA Final.

 

For more information about CA Intermediate Group 2 or CA Inter Group 2 syllabus, you can contact us on our toll-free number 18003091245 and talk to our experts for free. You can also mail us at [email protected]. Visit our Youtube Channel or Telegram for regular updates and information on CA video lectures and online classes

 

 

CA Intermediate 1