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ca syllabus

11/07/2025
Posted by: ecpgurgaon@gmail.com
Category: CA UPDATES

ca foundation syllabus

The CA Foundation syllabus is designed and prescribed by the Institute of Chartered Accountants of India (ICAI) to test students’ fundamental knowledge required for the Chartered Accountancy course. It is divided into four papers: Principles and Practice of Accounting, Business Laws and Business Correspondence & Reporting, Business Mathematics and Logical Reasoning & Statistics, and Business Economics & Business and Commercial Knowledge. Each subject is structured to ensure that a strong conceptual base is developed and analytical skills are enhanced. The syllabus is periodically reviewed and updated by ICAI to align it with current business and regulatory environments, so that future chartered accountants are well-prepared for professional challenges.

ca inter syllabus

The CA Intermediate syllabus is prescribed and regularly updated by the Institute of Chartered Accountants of India (ICAI) to ensure that comprehensive and practical knowledge is imparted to aspiring chartered accountants. It is divided into two groups comprising a total of eight papers. In Group I, subjects such as Accounting, Corporate and Other Laws, Cost and Management Accounting, and Taxation are included. In Group II, Advanced Accounting, Auditing and Assurance, Enterprise Information Systems and Strategic Management, and Financial Management & Economics for Finance are covered. Each paper is designed to build technical competence and professional skills, and the syllabus is structured in a way that in-depth understanding of accounting, law, taxation, audit, finance, and management is ensured before students proceed to the final level.

ca syllabus

The Chartered Accountancy (CA) syllabus is structured and prescribed by the Institute of Chartered Accountants of India (ICAI) to create highly skilled and knowledgeable professionals. The syllabus is divided into three levels: CA Foundation, CA Intermediate, and CA Final. At the Foundation level, basic concepts in accounting, law, mathematics, and economics are covered. In the Intermediate level, subjects related to accounting, taxation, auditing, corporate laws, financial management, and strategic management are included. At the Final level, advanced topics such as financial reporting, strategic financial management, advanced auditing, corporate and economic laws, and electives are studied in detail. Each level is designed to be cleared step by step, so that a thorough understanding and strong professional foundation are ensured before qualifying as a chartered accountant.

ca foundation syllabus 2024

The CA Foundation syllabus for 2024 is structured and prescribed under the ICAI’s New Scheme of Education and Training, and it is divided into four papers:

Paper 1 – Principles and Practice of Accounting, focusing on accounting standards, the accounting process, inventory valuation, depreciation, bills, final accounts, partnerships, LLPs, and company accounts
Paper 2 – Business Laws and Business Correspondence & Reporting, which covers the Indian Contract Act, Sale of Goods Act, Partnership and LLP Acts, Companies Act, Negotiable Instruments Act, and development of communication skills through correspondence, comprehension, precis writing, and formal letters
Paper 3 – Business Mathematics, Logical Reasoning & Statistics, encompassing business mathematics (ratios, functions, calculus), logical reasoning (series, seating, blood relations) and statistics concepts such as measures, probability, correlation, regression, and index numbers Paper 4 – Business Economics and Business & Commercial Knowledge, covering demand-supply theory, production and cost concepts, market structures, national income, fiscal and monetary policy, trade, money markets, and the Indian economy

The exam pattern is set with Papers 1 and 2 assessed through subjective questions (3 hours each), while Papers 3 and 4 are objective (2 hours each with negative marking). Each paper carries 100 marks, and a minimum of 40% in each exam along with 50% overall is required to pass

ca inter new syllabus

The CA Intermediate new syllabus has been implemented under ICAI’s updated education and training framework effective from July 1, 2023. Under this revised scheme, the syllabus has been restructured to include six papers instead of the earlier eight, and Advanced Accounting has been made Paper 1 by merging aspects of previous papers. In addition, Enterprise Information Systems and Economics for Finance have been removed, with Financial Management and Strategic Management combined into a new two-part Paper 6 (50 marks each) The pattern has been updated to include 30% objective MCQs in all papers with a 0.25 negative mark for incorrect answers Furthermore, the registration validity for CA Intermediate has been extended from four to five years, and eligibility through the direct-entry route requires an eight-month study period before the examination This syllabus and structure change has been introduced to align with international standards and ICAI’s goals of streamlining professional education.

ca exam syllabus

The CA exam syllabus, as structured by the Institute of Chartered Accountants of India (ICAI), is spread across three progressive levels:

CA Foundation

4 Papers (100 marks each):
1. Accounting (subjective)
2. Business Laws (subjective)
3. Quantitative Aptitude – including Mathematics, Logical Reasoning & Statistics (objective)
4. Business Economics (objective)
Passing criteria: minimum 40% in each paper and 50% aggregate

CA Intermediate

6 Papers (3 per group, 100 marks each):
- Group I: Advanced Accounting; Corporate & Other Laws; Taxation (Income Tax + GST)
- Group II: Cost & Management Accounting; Auditing & Ethics; Financial Management & Strategic Management (split 50–50)
Exam format: combined subjective + objective (typically 70:30), with MCQs introduced under the new ICAI scheme; each objective section includes 30% MCQs
Passing marks: ≥ 40% per paper and ≥ 50% aggregate per group

CA Final

6 Papers across 2 Groups:
- Group I: Financial Reporting; Advanced Financial Management; Advanced Auditing & Professional Ethics
- Group II: Direct Tax Laws & International Taxation; Indirect Tax Laws (GST & Customs); Integrated Business Solutions (case-study based)
Format: Subjective + 30% MCQs (in all papers); Paper 6 is a multi-disciplinary case study
Passing criteria: same as Inter—40% per paper, 50% aggregate per group

ICAI periodically reviews and updates the syllabus to align with evolving industry standards, integrate practical training elements, and include self‑paced online modules. If you’d like a breakdown of individual paper-wise topics or study tips, I’m happy to help!

ca final syllabus

The CA Final syllabus is prescribed by the Institute of Chartered Accountants of India (ICAI) under its New Scheme of Education and Training and is structured into two groups, each comprising three papers. In Group I, the subjects taught are Financial Reporting; Advanced Financial Management; and Advanced Auditing, Assurance and Professional EthicsIn Group II, the curriculum includes Direct Tax Laws & International Taxation; Indirect Tax Laws; and Integrated Business Solutions (a multidisciplinary case study incorporating strategic management) . Each paper carries 100 marks, with 30% of the total marks allocated to objective-type multiple-choice questions across all subjects. The syllabus is periodically reviewed and updated to align with international standards and emerging professional needs

ca inter new syllabus 2024

The CA Intermediate new syllabus for 2024, effective July 1, 2023, has been structured under ICAI’s revised scheme to better align with global standards and industry needs. Under this scheme, the number of papers has been reduced from eight to six—the original Accounting and Advanced Accounting have been merged into Advanced Accounting (Paper 1); Corporate & Other Laws (Paper 2) now integrates the Companies Act and LLP laws; Taxation (Paper 3) covers both Income Tax and GST; Cost and Management Accounting (Paper 4) remains unchanged; Auditing & Ethics (Paper 5) combines auditing standards with ethical guidelines; and Financial Management & Strategic Management (Paper 6) is split into two equal sections of 50 marks each Each paper now includes 30% objective MCQs with a 0.25 mark penalty for incorrect answers Additionally, the registration validity has been extended to five years (with one-time revalidation), and direct-entry students are required to complete an eight-month study period before appearing for the examThese changes—officially rolled out from the May 2024 session—are part of ICAI’s efforts to streamline the intermediate level, enhance assessment patterns, and reduce overall certification time

ca syllabus 2024

Advanced Accounting – a consolidation of Accounting and Advanced topics (100 marks)
Corporate & Other Laws, covering Company Law, LLP law, and other statutes (100 marks)
Taxation, split evenly between Income Tax and GST (100 marks; 50 + 50 marks)

Group II:
4. Cost & Management Accounting (100 marks)
5. Auditing & Ethics (100 marks)
6. Financial Management & Strategic Management, with equal focus on both (100 marks; 50 + 50 marks) .

All papers now include 30% objective MCQs with a 0.25‑mark penalty for incorrect answers Additional key features under this scheme include a 5‑year registration validity (previously 4 years), an 8‑month preparatory period for direct-entry students, and exemptions in individual papers for scoring 60%+, valid for the next three attempts These changes aim to modernize the Intermediate level by reducing redundancy, increasing assessment efficiency, and aligning with international educational standards.

ca syllabus 2023

CA Foundation Syllabus (4 Papers)

Prescribed under ICAI’s New Scheme:

Principles & Practice of Accounting
Business Laws & Business Correspondence & Reporting
Business Mathematics, Logical Reasoning & Statistics
Business Economics & Business & Commercial Knowledge

Papers 1 & 2: subjective (3 hrs), Papers 3 & 4: objective (2 hrs) with negative marking

CA Intermediate Syllabus (8 Papers, 2 Groups)

Group I:

Accounting (Advanced)
Corporate & Other Laws (Company Act, LLP, etc.)
Cost & Management Accounting
Taxation (Income Tax + GST)

Group II:

Advanced Accounting
Auditing & Assurance
Enterprise Information Systems & Strategic Management
Financial Management & Economics for Finance
Each paper: 100 marks; mix of objective and subjective questions

CA Final Syllabus (8 Papers, 2 Groups)

Group I:

Financial Reporting
Strategic Financial Management
Advanced Auditing & Professional Ethics
Corporate & Economic Laws

Group II:

Strategic Cost Management & Performance Evaluation
Elective paper (choose one: Risk Management; Financial Services & Capital Markets; International Taxation; Economic Laws; or Global Financial Reporting Standards)
Direct Tax Laws & International Taxation
Indirect Tax Laws

Common Details Across Levels

Each paper: 100 marks.
Objective questions (MCQs) included under new scheme.
Passing criteria: minimum 40% per paper and 50% aggregate per group
ICAI’s syllabus is periodically reviewed and can be accessed on icai.org under “New Scheme of Education and Training”

ca foundation syllabus 2021

The CA Foundation syllabus for 2021 was structured into four papers as prescribed by ICAI. In Paper 1, Principles & Practice of Accounting was covered, while Paper 2 included Business Laws (Indian Contract Act 1872, Sale of Goods Act 1930, Partnership Act 1932, LLP Act 2008, Companies Act 2013) along with Business Correspondence & Reporting Paper 3 was divided into three parts—Business Mathematics, Logical Reasoning, and Statistics—each tested objectively, and included topics like ratios, calculus, series, seating arrangements, probability distributions, correlation, regression, and time series . In Paper 4, Business Economics and Business & Commercial Knowledge were encompassed, covering micro and macroeconomic theory, business environment, organizational structures, regulatory bodies, market terminology, and government policies. It was required that candidates score a minimum of 40% in each paper and 50% overall to pass, with Papers 1 and 2 being subjective and Papers 3 and 4 objective with negative marking for incorrect answers

ca intermediate syllabus 2024

The CA Intermediate syllabus for 2024 has been aligned under ICAI’s New Scheme of Education and Training, effective July 1, 2023. It is structured into two groups comprising six papers, each carrying 100 marks, with 30% marks dedicated to objective MCQs and no negative marking

In Group I, the following papers are offered:

Advanced Accounting – consolidating previous Accounting and Advanced Accounting topics
Corporate & Other Laws – covering Company Law, LLP & allied statutesTaxation – comprised of Income Tax (50 marks) and GST (50 marks)

Group II includes:
4. Cost & Management Accounting
5. Auditing & Ethics – integration of auditing standards with professional ethics
6. Financial Management & Strategic Management – divided equally into two 50-mark sections

Additional new scheme features include registration validity extended from 4 to 5 years (with one-time revalidation), an 8-month study requirement for direct-entry students, and permanent exemptions for papers scored at 60%+ after three consecutive permissions

ca final new syllabus 2024

The CA Final new syllabus (effective May 2024) has been structured under ICAI’s New Scheme of Education and Training. It now comprises 6 papers across 2 groups, replacing the earlier 8-paper format . In this revised curriculum:

Papers 1–3 (Group I) include Financial Reporting, Advanced Financial Management, and Advanced Auditing, Assurance & Professional Ethics, each carrying 100 marks (70 objective + 30 subjective)
Papers 4 and 5 cover Direct Tax Laws & International Taxation and Indirect Tax Laws (GST & Customs) respectively, also 100 marks with the same pattern
Paper 6 consists of a comprehensive case study integrated with strategic management, replacing the earlier elective and multidisciplinary approach

Additionally, the new scheme mandates self-paced online modules for certain deleted subjects (like Corporate & Economic Laws and Strategic Cost Management), and registration validity has been extended to 10 years The exam pattern now includes 30% objective questions in each paper, with negative marking for incorrect MCQ answers The CA syllabus has thus been streamlined and modernized to enhance analytical skills and simplify preparation

ca final subjects new syllabus

Here are the CA Final subjects under the new syllabus (effective May 2024), structured into two groups of three papers each:

Group I

Financial Reporting (Paper 1) – Covers Indian Accounting Standards (Ind AS), financial statements, consolidation, and related reporting issues.
Advanced Financial Management (Paper 2) – Focuses on corporate finance strategy, risk management, capital budgeting, valuation, derivatives, and international finance. ECP Gurgaon
Advanced Auditing, Assurance & Professional Ethics (Paper 3) – Includes audit standards (e.g., SA 800 series), digital/ESG assurance, internal controls, and ethical guidelines

Group II

Direct Tax Laws & International Taxation (Paper 4) – Covers direct tax procedures, non-resident taxation, tax audit, transfer pricing, BEPS, and treaty provisions.
Indirect Tax Laws (Paper 5) – Focuses on GST, customs, ethical aspects, and related indirect tax frameworks.
Integrated Business Solutions (IBS) (Paper 6) – A multidisciplinary case-study paper incorporating strategic management, replacing prior electives.

Key Highlights Under the New Scheme

Only 6 papers instead of the earlier 8, each worth 100 marks with 30% objective questions and negative marking for incorrect MCQs.
Papers 4 & 5 from the old syllabus have been shifted to self-paced online modules, not included in the exam papers.
Registration validity extended to 10 years; permanent exemptions granted for scoring 60%+ in any paper.

ca foundation maths syllabus

Paper 3: Business Mathematics, Logical Reasoning & Statistics

Section A: Business Mathematics (40 marks)

Topics included:
1 Ratio and Proportion, Indices and Logarithms — Laws of indices, exponential functions, logarithmic properties.
2 Equations — Linear equations, simultaneous linear equations (up to three variables), quadratic equations.
3 Matrices and Determinants — Basic concepts, calculation of determinants, solving equations using matrix methods.
4 Sequences and Series — Arithmetic and geometric progressions, sum of series.
5 Sets, Relations and Functions — Basic set theory, types of relations, functions and their graphs.
6 Limits and Continuity, Differentiation — Basic concepts of calculus useful for business and economics.
7 Integration — Indefinite and definite integrals, simple applications to area calculation, marginal cost and revenue.
8 Time Value of Money — Basic concepts of present value, future value, annuities, perpetuities.

Additional Paper Details

Section B: Logical Reasoning (20 marks) — Series, coding-decoding, direction tests, seating arrangements, blood relations, puzzles.
Section C: Statistics (40 marks) — Measures of central tendency, dispersion, correlation & regression, probability, index numbers, time series.

Pattern & Evaluation

This paper is objective type, 2 hours duration, and includes negative marking (0.25) for each wrong answer.
Total marks: 100 (Business Maths 40, Logical Reasoning 20, Statistics 40).

ca new syllabus 2024

CA Foundation (from June 2024 onwards)

4 papers: Accounting; Business Laws; Quantitative Aptitude (Maths, Reasoning, Statistics); and Business Economics.
New format: 50% minimum aggregate to pass; includes MCQs with –0.25 penalty for wrong answers in objective sections.
Subject combos removed: Business Correspondence & Reporting and Commercial Knowledge have been dropped.

CA Intermediate (First exams in May 2024)

6 papers across 2 groups (reduced from 8):
1. Advanced Accounting
2. Corporate & Other Laws
3. Taxation (Income Tax + GST)
4. Cost & Management Accounting
5. Auditing & Ethics
6. Financial Management & Strategic Management (50 + 50 marks split)
Assessment pattern: 70% descriptive + 30% MCQs with –0.25 negative marking.
Exemptions granted permanently for 60%+ scores, registration validity extended from 4 to 5 years.

CA Final (First exams May 2024)

**6 papers (down from 8)** in 2 groups:
Group I: Financial Reporting; Advanced Financial Management; Advanced Auditing & Ethics
Group II: Direct Tax Laws & International Taxation; Indirect Tax Laws; Integrated Business Solutions (case study)
Two old papers (Corporate/Economic Laws and Strategic Cost Management & Performance Evaluation) have been moved into self-paced online modules.
Each paper includes 30% MCQs with negative marking and a multi-disciplinary case study paper.
Registration validity increased to 10 years; permanent exemptions for 60%+ scores.

Other Notable Updates

Articleship shortened from 3 to 2 years, with limits on leaves and increased stipend.
Self-paced online modules are mandatory for deleted subjects and must be completed for CA Final eligibility.
Strategic skill focus: The new curriculum emphasizes data analytics, risk management, ESG, technology integration, and interdisciplinary case-based learning.

ca foundation accounts syllabus

Here’s a detailed overview of the CA Foundation Accounts syllabus (officially called Principles and Practice of Accounting) under the ICAI scheme, including the 2024 framework:

📘 Paper 1: Principles and Practice of Accounting

Key topics included:

✅ Theoretical Framework

Meaning and scope of accounting, accounting principles, basic accounting terms, and concepts.

✅ Accounting Process

Books of accounts, journal, ledger, trial balance, subsidiary books, cash book, rectification of errors, and bank reconciliation statement.

✅ Inventories

Valuation as per accounting standards, methods like FIFO and weighted average.

✅ Concept and Accounting of Depreciation

Methods of depreciation: straight line, diminishing balance; change in method.

✅ Accounting for Special Transactions

Bills of exchange and promissory notes, sale of goods on approval, consignment, joint ventures, and accommodation bills.

✅ Final Accounts of Sole Proprietors

Trading, profit & loss account, balance sheet (with adjustments).

✅ Partnership Accounts

Admission, retirement, death of a partner; dissolution; treatment of goodwill.

✅ Company Accounts (Basics)

Issue of shares and debentures, forfeiture and re-issue of shares, simple final accounts.

✅ Accounting for Not-for-Profit Organizations

Preparation of receipts and payments account, income and expenditure account, and balance sheet.

💡 Paper Details

This paper is subjective, 3 hours, 100 marks.
Minimum 40% per paper and 50% aggregate across all Foundation papers to pass.

✅ Let me know if you’d also like a chapter-wise weightage, suggested study plan, or list of most frequently asked questions!

ca inter group 1 subjects new syllabus

Here are the CA Intermediate Group I subjects under the new syllabus (effective May 2024):

Group I – New CA Intermediate (6 Papers Format)

Advanced Accounting (Paper 1)
- Covers Introduction to Accounting Standards, Consolidation, Company Reconstruction, Branch & Foreign Branch Accounting, and more
Corporate & Other Laws (Paper 2)
- Includes Company Law (incorporation, shares, deposits, dividends, audit), LLP Act, and additional applicable statutes
Taxation (Paper 3)
- Divided into:
  - Section A: Income Tax (basic concepts, heads of income, deductions, computation).
  - Section B: Goods & Services Tax (introduction, supply, ITC, invoices, records).

Features of Group I Under the New Scheme

Each paper carries 100 marks, with 70% descriptive and 30% objective MCQs (0.25 negative marking per wrong answer)
This simplified structure replaces the previous eight-paper format, reducing redundancy and improving clarity
Passing criteria: Minimum 40% per paper and 50% aggregate across the group.

ca new syllabus 2023

ICAI New Syllabus 2023 (Effective July 1, 2023)

Implemented under NEP 2020, with launch on July 1, 2023 at ICAI’s 75th Foundation Day
Structure across all levels:
- Foundation: reduced from 6 subjects to 4 papers, dropping Business Correspondence & Commercial Knowledge
- Intermediate: reduced from 8 to 6 papers, with key merges:
  - Advanced Accounting combines Papers 1 & 5
  - Financial Management & Strategic Management merges FM & SM
  - Dropped: Enterprise Information Systems & Economics for Finance
- Final: also trimmed from 8 to 6 papers; two papers are now mandatory self‑paced modules, and Paper 6 is a multidisciplinary case study

Common New Features Across Levels

Objective section (MCQs): 30% of total questions, with 0.25 negative mark for wrong answers
Articleship duration shortened from 3 years to 2 years (plus 1-year mandatory industrial training for practice certificate)
Registration validity extended:
- Foundation: 4 years
- Intermediate: 5 years (once revalidation)
- Final: 10 years
Exemptions: Papers with ≥60% may yield exemptions for next three attempts or permanently depending on level

ca foundation syllabus 2023 pdf

You can directly download the official CA Foundation syllabus 2023 PDF from ICAI’s website. This comprehensive guide is provided under the Foundation Course – New Scheme of Education and Training section:

Foundation Course Syllabus (Papers 1–4): Principles & Practice of Accounting; Business Laws & Business Correspondence & Reporting; Business Mathematics, Logical Reasoning & Statistics; Business Economics & Business & Commercial Knowledge

Unfortunately, ICAI does not host a single combined PDF publicly, but each paper’s study material and syllabi can be accessed individually via the “Foundation Course” page. I recommend visiting the Study Material section under Foundation Course on ICAI’s BoS Live portal to download PDF resources

🔗 Quick Steps to Access the Syllabus PDF:

Go to ICAI’s Foundation Course section.
Select Syllabus or Study Material for each paper.
Download the individual PDFs covering each subject’s content and weightage.

If you’d like, I can also compile a combined summary PDF or share direct links for each paper’s syllabus or weightage – just let me know!

ca inter group 2 subjects new syllabus

Here are the Group II subjects of the CA Intermediate under the new syllabus (effective May 2024):

Group II – CA Intermediate New Syllabus

Cost & Management Accounting (Paper 4)
Techniques and principles of cost accounting, budgeting, standard costing, variance analysis, and integrated decision-making.
Auditing & Ethics (Paper 5)
Principles of auditing, internal control, audit report, ethics and professional conduct, audit planning, and risk assessment.
Financial Management & Strategic Management (Paper 6)
- Section A (Finance): Capital budgeting, working capital management, risk analysis, business valuation, corporate restructuring, and dividend policy.
- Section B (Strategy): Environmental scanning, strategic analysis tools, formulation & implementation of strategy, and monitoring.

Key Highlights:

Each paper is 100 marks, with a 70% descriptive section and a 30% objective/MCQ section, including a 0.25 mark penalty for incorrect answers
The total structure has been reorganized from 8 to 6 papers, removing the previous Enterprise Information Systems and Economics for Finance papers.

ca inter new syllabus study material

ICAI Official Study Material

The Board of Studies (BoS) on ICAI’s website provides free, downloadable PDF study material for all papers under the new syllabus—accessible via Foundation, Intermediate, Final, and Self-Paced Online Modules sections.
For Intermediate, individual papers can be downloaded:
- Paper 1: Advanced Accounting
- Paper 2: Corporate & Other Laws
- Paper 3: Taxation (Income‑tax & GST)
- Paper 4: Cost & Management Accounting
- Paper 5: Auditing & Ethics
- Paper 6A: Financial Management & Strategic Management

How to Access & Download

Visit the ICAI BoS Study Material – New Scheme page.
Select the Intermediate Course section.
Click each subject link (Paper 1 to Paper 6) to download corresponding chapter-wise PDFs

Other Useful Sources

Educational platforms (e.g., StudyCaller, VSI Jaipur, Masterminds India) also host ICAI-authorized PDFs for the Intermediate New Scheme, covering August–September 2025 attempts but retroactively aligned with the 2024
They typically include revision notes, exam tips, and updated materials such as Auditing & Ethics.

Quick Tips

Stick strictly to ICAI’s official PDFs from the BoS portal—they cover 95–97% of exam-relevant content
Complement these with revision charts, question banks, and past exam papers (available via the BoS portal).
Make sure you’re downloading the “New Scheme (May 2025 onwards)” material to match the 2024 syllabus

ca entrance exam syllabus

CA Foundation Syllabus (Entrance Exam)

Paper 1: Principles and Practice of Accounting

Theoretical framework
Accounting process (journal, ledger, trial balance)
Bank reconciliation, inventories, depreciation
Final accounts for sole proprietors
Partnership accounts (basic concepts, admission, retirement, death, dissolution)
Company accounts (issue of shares, debentures, basics of final accounts)
Non-profit organization accounts

Paper 2: Business Laws

Indian Contract Act, 1872
Sale of Goods Act, 1930
Indian Partnership Act, 1932
Limited Liability Partnership Act, 2008
Companies Act, 2013 (basics)

Paper 3: Quantitative Aptitude (Maths, Logical Reasoning, and Statistics)

Section A: Business Mathematics

Ratios, proportions, indices, logarithms
Equations (linear and quadratic)
Matrices and determinants
Sequence and series
Calculus (limits, differentiation, integration basics)
Time value of money

Section B: Logical Reasoning

Number and letter series
Seating arrangements
Directions, blood relations, puzzles

Section C: Statistics

Measures of central tendency and dispersion
Probability, correlation, regression
Index numbers and time series

Paper 4: Business Economics

Introduction to micro and macroeconomics
Theory of demand and supply
Price determination
Theory of production and cost
Business cycles, Indian economic environment
Basic business and commercial knowledge

Exam Pattern Highlights

Total 4 papers, each of 100 marks
Paper 1 and 2: Subjective (descriptive)
Paper 3 and 4: Objective (MCQ type, with negative marking of 0.25)
Minimum 40% in each paper and 50% overall to pass

ca final new syllabus 2023

CA Final New Syllabus 2023 (6 Papers)

The syllabus has been streamlined from 8 to 6 papers, grouped into 2 groups of 3 papers each

Group I

Paper 1: Financial Reporting
Covers Indian Accounting Standards (Ind AS), consolidation, and related financial reporting
Paper 2: Strategic Financial Management
Focuses on advanced corporate finance, risk management, valuation, and derivatives
Paper 3: Advanced Auditing, Assurance & Professional Ethics
Includes audit standards, digital assurance, internal controls, and professional ethics

Group II

Paper 4: Direct Tax Laws & International Taxation
Includes income tax, non-resident taxation, transfer pricing, BEPS, and DTAA provisions
Paper 5: Indirect Tax Laws
Consists of GST, customs law, and related ethical considerations
Paper 6: Integrated Business Solutions (Multidisciplinary Case Study)
Replaces the old elective and focuses on strategic, cross-disciplinary problem-solving

Self-Paced Online Modules

Two papers from the old syllabus—Corporate & Economic Laws and Strategic Cost Management & Performance Evaluation—have been replaced by mandatory self-paced online modules

Exam Pattern & Structure

All papers are now 100 marks, structured as 70% subjective + 30% MCQs, with negative marking (–0.25) for incorrect answers
Passing criteria: Minimum 40 marks in each paper and 50% aggregate per group

Registration & Study Updates

Registration validity has been extended to 10 years, with one-time revalidation permitted
Ethics and information systems content has been integrated across papers.
A new exit route has also been introduced, offering a Business Accounting Associate certificate for students completing Inter and articleship but opting out of the Final exam

ca foundation quantitative aptitude syllabus

CA Foundation Paper 3: Quantitative Aptitude

Section A: Business Mathematics (40 marks)

Ratio and Proportion, Indices, and Logarithms

Laws of indices, exponential functions, logarithmic functions and their properties.

Equations

Linear and quadratic equations, solutions of simultaneous linear equations.

Linear Inequalities

Solutions of inequalities, graphical representation.

Time Value of Money

Concepts of simple and compound interest, annuities, present and future value, effective rate of interest.

Permutations and Combinations

Factorial notation, fundamental principle of counting, arrangements, selections.

Sequences and Series

Arithmetic and geometric progressions, sums of n terms, means.

Sets, Relations and Functions

Basic concepts of sets, types of sets, operations, Venn diagrams, functions and types.

Basic concepts of Differential and Integral Calculus

Limits and continuity, differentiation (simple functions), maxima & minima, basic integration.

Section B: Logical Reasoning (20 marks)

Number Series, Coding and Decoding, Odd Man Out
Direction Tests
Seating Arrangements
Blood Relations
Syllogism

Section C: Statistics (40 marks)

Measures of Central Tendency and Dispersion

Mean, median, mode; range, quartile deviation, standard deviation, variance.

Probability

Basic concepts, simple problems on probability.

Theoretical Distributions

Binomial, Poisson, and normal distributions.

Correlation and Regression

Scatter diagram, Karl Pearson’s coefficient, regression lines.

Index Numbers and Time Series

Construction of index numbers, cost of living index, analysis of time series.

Paper Format

Total Marks: 100
Type: Objective (MCQs), with 0.25 negative marking per wrong answer.
Pass Criteria: Minimum 40% in each paper and 50% aggregate overall.

ca inter may 2024 syllabus

CA Intermediate New Syllabus – May 2024

Structure & Subjects

The syllabus has been reduced from 8 to 6 papers across two groups

Group I

Advanced Accounting (Paper 1)
Corporate & Other Laws (Paper 2)
- Part I: Company Law & LLP Law
- Part II: Other statutes
Taxation (Paper 3)
- Section A: Income‑tax (50 marks)
- Section B: Goods & Services Tax (50 marks)

Group II

Cost & Management Accounting (Paper 4)
Auditing & Ethics (Paper 5)
Financial Management & Strategic Management (Paper 6)
- Section A: Financial Management (50 marks)
- Section B: Strategic Management (50 marks)

Exam Pattern

Each paper is 100 marks, with 70% descriptive and 30% objective (MCQs). Notably, there is no negative marking for MCQs in the May 2024 exams

Rollout & Updates

The first CA Inter exam under this new syllabus is scheduled for May 2024
ICAI has also introduced provisions for exemptions (60%+ in a paper) and aligned validity and structure changes to simplify progression

Pass Criteria

To pass each paper, students must score at least 40%, and a 50% aggregate is required in the group(s) attempted

ca syllabus 2022

CA Foundation (Entry-Level)

4 Papers (100 marks each):
1. Principles & Practice of Accounting
2. Business Laws & Business Correspondence & Reporting
3. Business Mathematics, Logical Reasoning & Statistics
4. Business Economics & Business & Commercial Knowledge
Paper Types: Papers 1 & 2 were descriptive (3 hours), while Papers 3 & 4 were objective (2 hours, 0.25 mark negative for wrong answers)
Passing Criteria: Minimum 40% in each paper and 50% aggregate

CA Intermediate (Second-Level)

2 Groups, each with 4 papers (800 marks total):
- Group I: Accounting (Advanced), Corporate & Other Laws, Cost & Management Accounting, Taxation (Income Tax + GST)
- Group II: Advanced Accounting, Auditing & Assurance, Enterprise IT & Strategic Management, Financial Management & Economics for Finance
Exam Format: Each paper carried 100 marks with mixed subjective/objective questions
Passing Criteria: Minimum 40% in each paper, 50% aggregate per group

CA Final (Third-Level)

2 Groups, each with 4 papers:
- Group I: Financial Reporting; Strategic Financial Management; Advanced Auditing & Professional Ethics; Corporate & Economic Laws
- Group II: Strategic Cost Management & Performance Evaluation; Risk Management/Financial Services & Capital Markets/International Taxation/Economic Laws/GLOBAL FRS; Multidisciplinary Case Study; Direct Tax Laws & International Taxation; Indirect Tax Laws
Exam Format: Combination of case studies, theoretical, and practical questions with objective & subjective components .
Passing Criteria: Minimum 40% per paper and 50% aggregate per group

Summary

The 2022 CA framework consisted of three tiers—Foundation, Intermediate (with two groups of four papers), and Final (two groups of four papers). The syllabus combined both objective and descriptive questions with negative marking in objective sections. A 40% minimum per paper and 50% overall group aggregate were required to pass.

ca foundation june 2024 syllabus

CA Foundation Syllabus 2024 (June Session)

Paper 1: Principles and Practice of Accounting
Covers topics like theoretical accounting framework, accounting process (journals, ledgers, trial balances), bank reconciliation, depreciation, inventory valuation, bills of exchange, final accounts for sole proprietors, partnership & LLP accounts, company accounts (share/debenture issues, forfeiture, reissue), and not-for-profit & incomplete records
Paper 2: Business Laws & Business Correspondence & Reporting
Includes Indian Contract Act, Sale of Goods Act, Partnership & LLP Acts, Companies Act, Negotiable Instruments Act, plus business communication skills like correspondence, comprehension, and precis writing
Paper 3: Quantitative Aptitude
Consists of three sections:
- Business Mathematics (e.g., ratios, equations, calculus, time value of money)
- Logical Reasoning (series, coding-decoding, puzzles)
- Statistics (central tendency, probability, distributions, regression, index numbers)
Paper 4: Business Economics & Commercial Knowledge
Covers micro/macro principles, demand-supply, production & cost theory, market structures, national income, fiscal & monetary policies, money and international trade, and Indian economy basics

Exam Format and Passing Criteria

Each paper carries 100 marks.
Papers 1 & 2 are subjective (3 hours); Papers 3 & 4 are objective (2 hours) featuring MCQs with –0.25 negative marking
Candidates must secure 40% in each paper and 50% aggregate overall to pass

ca inter law syllabus

CA Inter Paper 2: Corporate & Other Laws

Part I – Company Law & LLP Law (70 marks):

Preliminary provisions
Incorporation of companies and related formalities
Prospectus & allotment of securities
Share capital & debentures
Acceptance of deposits by companies
Registration of charges on assets
Management & administration of a company
Declaration & payment of dividends
Company accounts (including financial reporting requirements)
Audit & auditors
Companies incorporated outside India
Limited Liability Partnership Act, 2008

Part II – Other Laws (30 marks):

The General Clauses Act, 1897
Interpretation of statutes
Foreign Exchange Management Act, 1999 (FEMA)

Exam Structure

Total: 100 marks (70 descriptive + 30 objective MCQs with negative marking)
Passing criteria: 40 marks in this paper and 50% aggregate across Group I papers.

If you’d like a topic-by-topic PDF, latest ICAI amendments, or chapter-wise weightage, I can help fetch those!

ca maths syllabus

CA Foundation Mathematics Syllabus (Business Mathematics Section)

Main topics covered

Ratios, Proportion, Indices, and Logarithms

Laws of indices
Exponents and powers
Properties and applications of logarithms

Equations

Linear equations (in one and two variables)
Quadratic equations (basic concepts, solution methods)

Linear Inequalities

Solutions of inequalities (algebraic and graphical)

Time Value of Money

Simple and compound interest
Annuities (future value and present value)
Effective rate of interest

Permutations and Combinations

Factorial notation
Counting principles
Arrangements and selections

Sequences and Series

Arithmetic progression (AP)
Geometric progression (GP)
Sum of n terms, means

Sets, Relations, and Functions

Basic set theory concepts
Types of sets, operations on sets
Introduction to functions and relations

Basic Calculus

Limits and continuity (basic understanding)
Differentiation and its applications (like maxima and minima)
Basic integration concepts

Exam pattern (Paper 3 context)

Business Mathematics section: 40 marks
Logical Reasoning: 20 marks
Statistics: 40 marks
Total Paper 3: 100 marks (Objective MCQs with 0.25 negative marking per wrong answer)

Why it matters?

The syllabus is designed to build strong quantitative skills that support decision-making, analysis, and logical reasoning — essential abilities for future Chartered Accountants.

ca syllabus 2021

CA Foundation (2021)

Paper 1: Principles & Practice of Accounting
Paper 2: Business Laws & Business Correspondence & Reporting
Paper 3: Business Mathematics, Logical Reasoning & Statistics (objective)
Paper 4: Business Economics & Commercial Knowledge (objective)
Exam format: Papers 1 & 2 were subjective (3 hrs); Papers 3 & 4 were objective (2 hrs) with –0.25 negative marking

CA Intermediate (2021)

Two groups with 4 papers each (total 8 papers)
Group I:
1. Accounting (Advanced)
2. Corporate & Other Laws
3. Cost & Management Accounting
4. Taxation (Income Tax + GST)
Group II:
1. Advanced Accounting
1. Auditing & Assurance
1. Enterprise Information Systems & Strategic Management
1. Financial Management & Economics for Finance
Pattern: Each paper carried 100 marks, combining descriptive and objective sections (typically 70:30)

CA Final (2021)

Two groups, each with 4 papers (total 8 papers)
Group I included:
- Financial Reporting
- Strategic Financial Management
- Advanced Auditing & Professional Ethics
- Corporate & Economic Laws
Group II included:
- Strategic Cost Management & Performance Evaluation
- One Elective paper (e.g., Risk Management, International Taxation)
- Direct Tax Laws & International Taxation
- Indirect Tax Laws

Passing Criteria (All Levels)

Minimum 40% in each paper, and 50% aggregate per group ICAI+14Edulyte+14Wikipedia+14

This comprehensive structure ensured a balanced mix of subjective and objective testing across all levels. Academic resources and study materials for this syllabus are available via ICAI’s Board of Studies portal. Let me know if you’d like direct PDF links or a topic-wise breakdown for any paper!

ca foundation economics syllabus

CA Foundation Economics Syllabus (2024 & recent years)

Paper 4: Business Economics (Section A — 60 marks)

Chapter 1: Introduction to Business Economics

Meaning and scope of business economics
Basic economic problems and methods of economic analysis
Central economic problems: what, how, for whom to produce
Concept of production possibility curve

Chapter 2: Theory of Demand and Supply

Meaning and determinants of demand, law of demand
Elasticity of demand (price, income, cross elasticity)
Demand forecasting (basic concepts)
Supply and law of supply, elasticity of supply
Market equilibrium and effects of shifts in demand and supply

Chapter 3: Theory of Production and Cost

Meaning of production and production function
Laws of production (Law of Variable Proportions, Returns to Scale)
Concepts of total, average, and marginal product
Cost concepts: fixed, variable, total, average, marginal cost
Short-run and long-run cost curves

Chapter 4: Price Determination in Different Markets

Various forms of markets: perfect competition, monopoly, monopolistic competition, oligopoly
Price and output determination under different market structures
Price discrimination (basic understanding)

Chapter 5: Business Cycles

Meaning and features of business cycles
Phases: expansion, peak, contraction, trough
Causes and control measures

Exam format

Economics section: 60 marks (objective type MCQs with negative marking of 0.25 per wrong answer)
Part of Paper 4 (total 100 marks, including Business and Commercial Knowledge)

Key points

Strong focus on basic microeconomic concepts, pricing, and production analysis.
Prepares students to understand economic environments for business decision-making.

ca inter advanced accounting syllabus

CA Intermediate Advanced Accounting Syllabus (Paper 1 of Group I)

Framework for Preparation and Presentation of Financial Statements

Concepts, principles, and objectives of financial statements
Qualitative characteristics
Capital maintenance

Application of Accounting Standards (AS)

AS 4: Contingencies and Events Occurring After Balance Sheet Date
AS 5: Net Profit or Loss for the Period, Prior Period Items, and Changes in Accounting Policies
AS 7: Construction Contracts
AS 9: Revenue Recognition
AS 10: Property, Plant and Equipment
AS 11: The Effects of Changes in Foreign Exchange Rates
AS 12: Government Grants
AS 13: Accounting for Investments
AS 14: Amalgamations
AS 15: Employee Benefits
AS 16: Borrowing Costs
AS 17: Segment Reporting
AS 18: Related Party Disclosures
AS 19: Leases
AS 20: Earnings Per Share
AS 22: Accounting for Taxes on Income
AS 23: Accounting for Investments in Associates
AS 24: Discontinuing Operations
AS 25: Interim Financial Reporting
AS 26: Intangible Assets
AS 29: Provisions, Contingent Liabilities and Contingent Assets

Company Accounts

Accounting for ESOPs and buy-back of securities
Amalgamation and reconstruction (excluding inter-company holdings)
Liquidation of companies
Financial statements of banking companies

Consolidated Financial Statements

Preparation of consolidated balance sheet and statement of profit & loss of parent and subsidiary (excluding complex group structures)

Accounting for Special Transactions

Insurance claims for loss of stock and profit
Hire purchase and installment sale transactions
Investment accounts
Business acquisition (conversion of partnership into company)

Partnership Accounts

Admission, retirement, death, and dissolution of a partner (including piecemeal distribution)
Amalgamation of firms
Conversion of a partnership firm into a company and sale to a company

Exam Structure

Paper: 100 marks (70% descriptive and 30% MCQs with no negative marking under new scheme)
Passing requirement: Minimum 40% per paper and 50% aggregate in the group

Key Takeaway

This paper focuses on higher-level accounting concepts, company restructuring, and group accounts — building strong advanced knowledge required for professional practice.

ca exam pattern and syllabus

CA Foundation

Exam Pattern

Total papers: 4
Paper 1 & 2: Subjective (3 hours each)
Paper 3 & 4: Objective (2 hours each, MCQs with 0.25 negative marking)
Passing criteria: 40% in each paper & 50% overall aggregate

Syllabus

Principles and Practice of Accounting
Business Laws & Business Correspondence and Reporting
Business Mathematics, Logical Reasoning & Statistics
Business Economics & Business and Commercial Knowledge

CA Intermediate

Exam Pattern

Groups: 2 groups, each with 3 papers under new scheme (2024)
Total papers: 6
Paper structure: 30% MCQs (no negative marking) & 70% descriptive
Passing criteria: 40% in each paper & 50% aggregate per group

Syllabus

Group I
Advanced Accounting
Corporate & Other Laws
Taxation (Income Tax & GST)

Group II
Cost and Management Accounting
Auditing and Ethics
Financial Management & Strategic Management

CA Final

Exam Pattern

Groups: 2 groups
Total papers: 6 (under new scheme)
Paper structure: Mostly descriptive with some MCQ components (case study or objective parts)
Passing criteria: 40% in each paper & 50% aggregate per group

Syllabus

Group I
Financial Reporting
Advanced Financial Management
Advanced Auditing, Assurance & Professional Ethics

Group II
Direct Tax Laws & International Taxation
Indirect Tax Laws
Integrated Business Solutions (case study-based, multidisciplinary paper)

Key Features Across All Levels

Negative marking applies only to Foundation objective papers
Emphasis on conceptual clarity and application-based questions
Students must clear lower levels before advancing to the next

Summary

The CA exam structure is designed in a step-wise manner to build from basic accounting and law fundamentals (Foundation) to advanced application (Intermediate) and specialized professional expertise (Final).

bba ca syllabus

BBA (CA) Syllabus Overview

Year 1 (Semester I & II)

Business Communication
Principles of Management
Business Accounting
Programming Principles & Algorithms
Computer Fundamentals & Office Automation
Business Mathematics
Database Management Systems
Organizational Behavior & Human Resource Management
Cost Accounting
Statistical Techniques

Year 2 (Semester III & IV)

Object-Oriented Programming using C++ / Java
Data Structures
Software Engineering
Operating Systems
Management Information Systems
Networking
Web Technology / Web Designing
Marketing Management
Financial Management
Research Methodology

Year 3 (Semester V & VI)

Visual Programming
Mobile Application Development
E-Commerce & ERP
Cyber Security & IT Laws
Project Management
Strategic Management
Recent Trends in IT
Mini Project / Industrial Project
Seminars and Viva-Voce

Key Focus Areas

Combines business management fundamentals (like finance, marketing, HR) with core computer application skills (programming, databases, software development).
Emphasizes practical projects and industry readiness.
Often includes internships or industry exposure in final semesters.

Why pursue BBA (CA)?

This course is designed for students who want to develop both managerial and technical skills, making them suitable for roles in IT management, software development, business analysis, project coordination, and more.

ca syllabus after graduation

CA Syllabus After Graduation (Direct Entry Route)

If you join CA after graduation, you skip the Foundation level and directly enter at the Intermediate level through the Direct Entry Scheme, provided you meet ICAI eligibility criteria (at least 55% for commerce graduates or 60% for other streams).

CA Intermediate Syllabus (First step after graduation)

Group I

Advanced Accounting
Corporate and Other Laws
Taxation (Direct Tax & GST)

Group II

Cost and Management Accounting
Auditing and Ethics
Financial Management & Strategic Management

Practical Training (Articleship)

After registering for Intermediate and completing ICITSS (orientation + IT training), you start 3 years of articleship training.
Articleship can begin after passing either one or both groups, depending on rules.

CA Final Syllabus (After Inter & articleship)

Group I

Financial Reporting
Advanced Financial Management
Advanced Auditing, Assurance & Professional Ethics

Group II

Direct Tax Laws & International Taxation
Indirect Tax Laws
Integrated Business Solutions (case study-based paper)

Passing criteria

Minimum 40% marks in each paper
50% aggregate in each group

Key Points for Graduates

You do not have to appear for Foundation exams.
You must complete ICITSS before starting articleship.
You can appear for CA Intermediate exams after 8 months of study period post-registration.

Let me know if you’d also like a detailed step-by-step guide, syllabus PDFs, or a study plan for graduates!

b com ca syllabus

B.Com (CA) Syllabus Overview

Year 1 (Semester I & II)

Financial Accounting
Business Economics
Business Organization & Management
Business Mathematics & Statistics
Fundamentals of Information Technology
Programming in C / C++
Environmental Studies
English & Language subjects

Year 2 (Semester III & IV)

Corporate Accounting
Principles of Marketing
Banking & Financial Services
Income Tax Law & Practice
Relational Database Management Systems (RDBMS)
Web Technology / HTML & JavaScript
Cost Accounting
Business Communication

Year 3 (Semester V & VI)

Management Accounting
Auditing
E-Commerce
Software Development & Visual Programming
Business Law / Company Law
Internet & Web Design
Computerized Accounting (e.g., Tally)
Project Work / Internship & Viva-Voce

Key Features

Combines strong commerce foundation (like accounting, taxation, finance) with computer application skills.
Focus on practical software applications (Tally, DBMS, basic programming, web design).
Prepares students for roles in accounting, finance, IT-enabled services, office automation, and back-office operations.

Why choose B.Com (CA)?

Ideal for students interested in commerce + IT blend.
Good foundation for careers in accounting firms, software companies, banking, or further studies like CA, MBA, MCA.

ca foundation business law syllabus

📘 CA Foundation — Paper 2: Business Laws & Business Correspondence and Reporting

✅ Section A: Business Laws (60 marks)

1️⃣ The Indian Contract Act, 1872

Nature and meaning of contract
Essential elements of a valid contract
Offer and acceptance
Consideration
Capacity to contract
Free consent
Legality of object
Void agreements
Contingent and quasi contracts
Performance and discharge of contract
Breach of contract and remedies

2️⃣ The Sale of Goods Act, 1930

Contract of sale
Conditions and warranties
Transfer of ownership and delivery
Rights of an unpaid seller
Remedies for breach

3️⃣ The Indian Partnership Act, 1932

General nature of partnership
Rights and duties of partners
Relations of partners to third parties
Registration and dissolution of a firm

4️⃣ The Limited Liability Partnership Act, 2008

Nature of LLP
Advantages of LLP
Incorporation and partners
LLP agreement
Extent and limitation of liability

5️⃣ The Companies Act, 2013 — Basics only

Characteristics of a company
Types of companies
Incorporation process
Memorandum and Articles of Association

📝 Exam pattern for Business Law (Section A)

Total marks: 60
Subjective (descriptive) questions

✅ Key Focus

Strong conceptual understanding of fundamental laws affecting business
Case-based questions to test application

ca inter fm syllabus

CA Intermediate — Paper 6A: Financial Management

Section A: Financial Management (50 marks)

Scope and Objectives of Financial Management

Meaning and functions of finance
Objectives: profit maximization vs. wealth maximization
Financial decisions: investment, financing, and dividend

Types of Financing

Long-term and short-term sources
Equity and debt financing
Hybrid instruments
Venture capital and lease financing

Cost of Capital

Specific costs and overall weighted average cost of capital (WACC)
Marginal cost of capital

Capital Structure Decisions

Factors influencing capital structure
EBIT-EPS analysis
Indifference point
Leverages: operating, financial, combined

Dividend Policy Decisions

Dividend theories (Walter, Gordon, MM)
Determinants of dividend policy
Forms of dividends

Capital Budgeting

Investment appraisal techniques: Payback, ARR, NPV, IRR, Profitability Index
Risk analysis in capital budgeting

Working Capital Management

Concepts of working capital
Operating cycle
Estimation of working capital requirement
Management of cash, inventory, receivables, and payables

Management of Cash, Receivables, and Inventory

Cash budgeting
Credit policies and receivables management
Techniques of inventory control (EOQ, ABC analysis)

Paper Pattern

Combined paper with Strategic Management (SM)
FM section: 50 marks (approx. 30% MCQs, 70% descriptive)
Passing criteria: 40% in each paper, 50% aggregate per group

Key Points

Strong numerical component; focus on problem-solving
Emphasizes decision-making skills for financial managers

ca ipcc syllabus

CA IPCC Syllabus Overview

The IPCC had two groups, with a total of seven papers.

Group I

Accounting

Fundamental accounting concepts
Preparation and presentation of financial statements
Accounting standards
Special transactions (hire purchase, consignment, branch accounts, etc.)

Business Laws, Ethics, and Communication

Company Law, Partnership Law
Ethics and business practices
Communication in business (written and oral)

Cost Accounting and Financial Management

Cost concepts and methods
Budgeting and standard costing
Marginal costing
Financial management basics (capital structure, cost of capital, working capital, dividend decisions)

Taxation

Direct Taxes: Basic concepts, residential status, computation of total income, deductions, TDS
Indirect Taxes: VAT, service tax, central excise (before GST was introduced)

Group II

Advanced Accounting

Partnership accounts (advanced topics)
Company accounts (shares, debentures, amalgamation, reconstruction, liquidation)

Auditing and Assurance

Basic concepts and principles of auditing
Audit procedures
Vouching and verification
Audit reports

Information Technology and Strategic Management

Information Technology: Business process automation, flowcharts, ERP, controls, security
Strategic Management: Business policies, strategic analysis, implementation, evaluation

Exam Pattern

Papers: 7 papers (100 marks each)
Combination of descriptive and objective-type questions
Passing requirement: 40% per paper and 50% aggregate per group

Important Note

The IPCC syllabus was discontinued, and students were shifted to the CA Intermediate new scheme (introduced in 2017, updated again in 2023-24).

Key Points

Strong focus on core accounting and law subjects
Foundation for CA Final level
Last IPCC exams were phased out gradually

ca syllabus change

CA Syllabus Change — New Scheme (2023–2024)

Why was the syllabus changed?

The Institute of Chartered Accountants of India (ICAI) revised the CA syllabus to:

Align with global accounting standards
Make the course more practical and concept-focused
Reduce overlapping topics and make it more career-oriented

Key Changes at Each Level

CA Foundation

Minor updates to topics
Emphasis on conceptual understanding and MCQ-based assessment
Business Laws and Business Correspondence are now in separate sections

CA Intermediate

Number of papers reduced from 8 to 6
Group I now has:
Advanced Accounting
Corporate and Other Laws
Taxation
Group II now has:
Cost and Management Accounting
Auditing and Ethics (Ethics introduced explicitly)
Financial Management & Strategic Management
More focus on application, MCQs increased to 30% in each paper (no negative marking)

CA Final

Number of papers reduced from 8 to 6
Papers on electives have been merged into an integrated case study paper (Integrated Business Solutions)
Updated content in Financial Reporting, Direct Tax, and Indirect Tax
Greater emphasis on practical case scenarios and ethics

Articleship & Practical Training

Duration remains 3 years, but stricter training structure
Students can attempt Final exams during the last 6 months of articleship

Exemption & Transition

Students under the old scheme can shift to the new scheme or continue temporarily as per ICAI transitional guidelines

Key Takeaway

The new syllabus aims to create globally competitive, well-rounded CAs with stronger ethical grounding and better practical skills.

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CA Foundation Syllabus (4 Papers)

CA Intermediate Syllabus (8 Papers, 2 Groups)

CA Final Syllabus (8 Papers, 2 Groups)

Common Details Across Levels

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Group I

Group II

Key Highlights Under the New Scheme

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Section A: Business Mathematics (40 marks)

Additional Paper Details

Pattern & Evaluation

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CA Foundation (from June 2024 onwards)

CA Intermediate (First exams in May 2024)

CA Final (First exams May 2024)

Other Notable Updates

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📘 Paper 1: Principles and Practice of Accounting

Key topics included:

💡 Paper Details

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Group I – New CA Intermediate (6 Papers Format)

Features of Group I Under the New Scheme

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ICAI New Syllabus 2023 (Effective July 1, 2023)

Common New Features Across Levels

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🔗 Quick Steps to Access the Syllabus PDF:

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Group II – CA Intermediate New Syllabus

Key Highlights:

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ICAI Official Study Material

How to Access & Download

Other Useful Sources

Quick Tips

ca entrance exam syllabus​

CA Foundation Syllabus (Entrance Exam)

Paper 1: Principles and Practice of Accounting

Paper 2: Business Laws

Paper 3: Quantitative Aptitude (Maths, Logical Reasoning, and Statistics)

Section A: Business Mathematics

Section B: Logical Reasoning

Section C: Statistics

Paper 4: Business Economics

Exam Pattern Highlights

ca final new syllabus 2023​

CA Final New Syllabus 2023 (6 Papers)

Group I

Group II

Self-Paced Online Modules

Exam Pattern & Structure

Registration & Study Updates

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CA Foundation Paper 3: Quantitative Aptitude

Section A: Business Mathematics (40 marks)

Section B: Logical Reasoning (20 marks)

Section C: Statistics (40 marks)

Paper Format

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