I had been working with PyCharm 2019 with QGIS, and the setup was working fine,
Now I've upgraded PyCharm to 2022.2.4 Pro, and QGIS core modules are not able import.
Here is my bat file. I am using QGIS Version 3.16 and PyCharm version 2022.2.4 Pro.
@ECHO off
set OSGEO4W_ROOT="C:\Program Files\QGIS 3.16"
call "%OSGEO4W_ROOT%\bin\o4w_env.bat"
call "%OSGEO4W_ROOT%\bin\qt5_env.bat"
call "%OSGEO4W_ROOT%\bin\py3_env.bat"
path %OSGEO4W_ROOT%\apps\qgis\bin;%PATH%
set QGIS_PREFIX_PATH=%OSGEO4W_ROOT%\apps\qgis
set GDAL_FILENAME_IS_UTF8=YES
set VSI_CACHE=TRUE
set VSI_CACHE_SIZE=1000000
set QT_PLUGIN_PATH=%OSGEO4W_ROOT%\apps\qgis\qtplugins;%OSGEO4W_ROOT%\apps\qt5\plugins
SET PYCHARM="C:\Program Files\JetBrains\PyCharm 2.22.2.4\bin\pycharm64.exe"
set PYTHONPATH=%OSGEO4W_ROOT%\apps\qgis\python
set PYTHONHOME=%OSGEO4W_ROOT%\apps\Python37
set PYTHONPATH=%OSGEO4W_ROOT%\apps\Python37\lib\site-packages;%PYTHONPATH%
set QT_QPA_PLATFORM_PLUGIN_PATH=%OSGEO4W_ROOT%\apps\Qt5\plugins\platforms
set QGIS_PREFIX_PATH=%OSGEO4W_ROOT%\apps\qgis
start "PyCharm aware of QGIS" /B %PYCHARM% %*