CA Intermediate May 2026 vs September 2026: Is There Any Syllabus Change?
If you are preparing for CA Intermediate and, because of this, you are confused about whether you should give the exam in May 2026 or September 2026, then the first question that comes to your mind is, "Is the syllabus for both attempts different?"
The overall answer is No.
Now, we will discuss how you can make your CA notes and revision strategy without any doubts.
Quick Answer: No Major Syllabus Change
The difference between the CA Intermediate May 2026 and September 2026 attempts is not much. Both attempts are conducted under the ICAI New Scheme of Education and Training.
The core structure of the exam consists of 6 papers, which are distributed into Group I and Group II.
So, if you have already prepared your CA Intermediate notes before the exam, you do not need to change or throw them away for a new attempt like September 2026. You also do not need to start your preparation from the beginning.
What Stays the Same
Number of Papers: 6 papers in total, divided into Group I and Group II (3 papers each).
Exam Pattern: Around 30% MCQs and 70% descriptive questions in all papers.
Passing Criteria: Minimum 40% marks in each paper and 50% aggregate in the group.
Subjects: Advanced Accounting, Corporate & Other Laws, Cost & Management Accounting, Taxation, Auditing & Assurance, and Financial Management & Strategic Management.
Study Material: ICAI Study Modules, RTPs, and MTPs remain the main preparation resources for both attempts.
What You Must Still Watch Out For
Even though the syllabus framework has not changed, there are three papers where you must focus on the latest amendments:
Taxation (Direct Tax & Indirect Tax): Tax provisions, GST updates, and the latest Finance Act change regularly. For the September 2026 attempt, you should study the latest applicable provisions.
Corporate and Other Laws: Company law is updated through new amendments, circulars, and important case laws.
Auditing and Assurance: ICAI may ask questions based on the latest Standards on Auditing (SAs) and current auditing practices.
The syllabus remains the same, but the amendments, tax provisions, case laws, and auditing standards are updated in every attempt. Therefore, always study from updated CA Notes instead of relying only on notes from a previous attempt.
May 2026 vs September 2026: Side-by-Side
There is no difference in the scheme, number of papers, syllabus, passing criteria, or exam pattern between the May 2026 and September 2026 attempts. The only important difference is the latest applicable tax amendments, especially those based on the Finance Act 2026. Therefore, always prepare with updated CA Notes to stay aligned with the latest provisions.
How Should You Prepare Differently for September 2026?
Since there's no structural syllabus change, your preparation strategy should shift focus rather than direction:
Don't re-learn concepts you've already studied for May 2026 — revise and reinforce them instead.
Update your Taxation notes with Finance Act 2026 provisions before you start revision.
Track ICAI amendment supplements released closer to the exam for Law, Tax, and Auditing.
Practice the latest RTPs and MTPs for September 2026 rather than reusing old ones, since these reflect current amendments.
Rely on well-updated CA notes from a trusted source so you're not manually cross-checking every provision against bare acts.
Final Word
If you are changing your May 2026 attempt to the September 2026 attempt, or planning to give the September 2026 examination for the first time, then you can start your preparation with full confidence because the syllabus and exam pattern are the same.
Instead of thinking about a changing syllabus, focus only on the new amendments, strengthening your weaknesses, and practicing daily with updated study material.
At Bhagya Achievers, our CA Notes are updated according to every attempt cycle, so that you can prepare as per the current exam pattern and the latest amendments.
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