CA Inter Law
CA Intermediate – Law (ICAI)
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Cheat sheet
Keep the key ideas within reach.
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Get comfortable with the vocabulary.
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Give each week a clear focus.
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ExploreAbout this exam
CA Intermediate Law is the law paper of the Intermediate level of the Chartered Accountancy course offered by the Institute of Chartered Accountants of India (ICAI). Under the current scheme the paper is titled Corporate and Other Laws, and it is studied by candidates who have cleared the CA Foundation route or entered through the Direct Entry route after a recognised degree, and who are working through the Intermediate level before the Final level and practical training. The syllabus is built around company law together with other business laws that a practising or industrial chartered accountant meets daily: incorporation and management of companies, share capital and debentures, acceptance of deposits, registration of charges, management and administration, declaration and payment of dividend, accounts of companies, audit and auditors, appointment and qualification of directors, meetings of board and its powers, appointment and remuneration of managerial personnel, and winding up, alongside the general clauses law, interpretation of statutes and other allied statutes prescribed by ICAI. Because the paper is statute-driven, preparation should start from the bare provisions of the Companies Act and the prescribed allied laws, then move to ICAI study material, the relevant rules and notifications, and past examination questions and suggested answers. Candidates should practise writing section references accurately, because marks are awarded for correct provision and not merely for general reasoning. The official ICAI examination page should be checked for the applicable syllabus, study material edition and examination notifications before planning a study schedule.
What you'll study
About CA Inter Law preparation
What does the CA Intermediate Law paper cover?
It is the Corporate and Other Laws paper of the CA Intermediate level. The bulk of the syllabus is company law under the Companies Act, covering incorporation, capital, charges, management, dividend, accounts, audit, directors, board meetings and winding up, together with the allied laws prescribed by ICAI for the relevant attempt.
Who should take this exam?
Candidates registered for the CA Intermediate level, whether through the Foundation route or the Direct Entry route after a recognised degree, who have completed the prescribed study period and are eligible to appear for the group that contains the law paper. Check your registration and eligibility status on the ICAI examination portal before applying.
How difficult is the law paper?
Most candidates find it predictable rather than conceptually hard. The difficulty is volume and precision: many sections, provisos and rules, and examiners expect the correct section reference and the exact legal position. Candidates who study only summaries without practising answer writing tend to lose marks on provision citations.
How should I order my study of this paper?
Start with the Companies Act provisions and their rules, because they carry the largest share and build the vocabulary used elsewhere. Then take the allied laws one at a time. After each unit, write out answers to past questions from memory, then compare with the suggested answers to correct section numbers and phrasing.
Can I appear for the law paper again if I fail?
Yes. ICAI conducts the Intermediate examinations in cycles, and a candidate who does not clear a group can appear in a subsequent examination for that group. The number of attempts, the applicable fees and the deadlines for submitting the examination form are announced by ICAI in its examination notifications and should be confirmed there.
What are the common failure modes in this paper?
The usual causes are quoting the wrong section or forgetting a proviso, answering in general language instead of the statutory test, ignoring the allied laws until the last weeks, and not practising under timed conditions. Another frequent error is relying on outdated study material after a statutory amendment.
How much time should I keep for revision?
Plan the last few weeks for revision only, not fresh reading. During revision, work through section-wise summaries you have written yourself, re-attempt questions you previously got wrong, and confirm any amendments notified by ICAI since your study material was printed.
Where do I confirm exam dates, fees and syllabus?
Only on the official ICAI website and its examination pages. This page is an independent study resource and is not affiliated with ICAI, so dates, fees, paper pattern and syllabus applicability must always be verified against the current ICAI notifications before you act on them.