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ca syllabus 2023
ca syllabus 2023
The CA Syllabus 2023 by ICAI introduces a modern, structured approach across Foundation, Intermediate, and Final levels. It includes updated subjects like Accounting, Business Law, Taxation, Financial Reporting, and Strategic Management, with added focus on case studies, digital skills, and practical training. The new scheme also features self-paced online modules, aiming to equip students with real-world knowledge and global competence for a successful CA career.
CA New Syllabus 2023 (by ICAI)
The CA New Syllabus 2023, launched under ICAI’s New Scheme of Education and Training, brings key changes to make the Chartered Accountancy course more relevant and practical. It introduces self-paced online modules, reduces the number of papers in CA Inter and Final, and emphasizes skill-based learning, corporate laws, technology, and global reporting standards. The syllabus aims to simplify the journey while aligning CA training with modern business needs.
ca foundation syllabus 2023 pdf
CA Foundation Syllabus 2023 PDF — Download & Overview
Under ICAI‘s New Scheme of Education and Training (NSET) implemented July 2023, the CA Foundation Syllabus 2023 comprises four papers, each 100 marks:
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Principles & Practice of Accounting
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Business Laws & Business Correspondence & Reporting
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Business Mathematics, Logical Reasoning & Statistics
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Business Economics & Business and Commercial Knowledge
You can download the official Syllabus PDF along with section-wise weightages and model test papers from ICAI’s BoS Knowledge Portal under the ‘New Scheme’ section
The syllabus includes in-depth topics such as accounting standards, company law, quantitative techniques, consumer and production theories, national income, and more—designed to build strong foundations and analytical skills for aspiring CAs
How to Download PDF:
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Visit ICAI BoS Knowledge Portal (“Study Material New Scheme”)
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Click Foundation Course → select Syllabus PDF.
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Download and save for offline study.
Topical Overview:
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Paper 1: Accounting fundamentals, bank reconciliation, final accounts, partnership & company accounts
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Paper 2: Indian Contract Act, Sales of Goods, Negotiable Instruments, Company & LLP Laws, plus business correspondence/reporting
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Paper 3: Business Mathematics (algebra, finance), Logical Reasoning, Statistics (probability, regression)
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Paper 4: Business Economics—market forms, national income, public finance, international trade, & Indian economy
ca final new syllabus 2023
CA Final New Syllabus 2023 – ICAI NSET Overview
ICAI’s CA Final New Syllabus 2023, effective from July 1, 2023, streamlines the curriculum into two groups of three papers each, reducing the total from eight to six Papers—while integrating case-based learning and ethics:
Group I
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Paper 1 – Financial Reporting: Focuses on Indian Accounting Standards (Ind AS), preparation of consolidated financial statements, financial instruments, and ethical reporting.
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Paper 2 – Advanced Financial Management: Covers corporate financial policy, risk management, portfolio decisions, derivatives, international finance, and valuation techniques.
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Paper 3 – Advanced Auditing, Assurance & Professional Ethics: Includes audit planning, standards, internal controls, IFRS assurance, forensic audits, and ethical responsibilities.
Group II
4. Paper 4 – Direct Tax Laws & International Taxation: Income tax provisions, international taxation, transfer pricing, BEPS, and tax planning.
5. Paper 5 – Indirect Tax Laws: Goods & Services Tax (GST), customs law, Foreign Trade Policy, E‑invoicing, appeals, and procedural compliance.
6. Paper 6 – Integrated Business Solutions (IBS): A multidisciplinary case study paper integrating knowledge across financial reporting, taxation, audit, cost, and strategy.
Key Features & Changes
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Streamlined from 8 to 6 papers, with integrated case‑study emphasis.
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Each paper includes 30% objective-type (MCQs) with negative marking (0.25), promoting analytical thinking.
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Emphasis across all papers on professional ethics, technological proficiency, and global best practices.
ca foundation syllabus 2023
CA Foundation Syllabus 2023 – New Scheme Highlights
The CA Foundation Syllabus 2023, introduced under ICAI’s New Scheme of Education & Training (effective July 1, 2023), consists of four papers of 100 marks each:
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Principles & Practice of Accounting
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Business Laws & Business Correspondence & Reporting
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Business Mathematics, Logical Reasoning & Statistics
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Business Economics & Business & Commercial Knowledge
Each paper combines theoretical concepts with practical applications, including accounting standards, contracts, company law, quantitative aptitude, statistics, market structures, national income, and trade. ICAI also publishes section-wise weightages on its BOS Portal, helping students prioritize key topics
How to Download the Official Syllabus PDF:
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Visit the ICAI BoS Knowledge Portal under “New Scheme of Education and Training” > Foundation Course
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Select and download the Foundation Syllabus PDF for detailed chapter-wise breakdown and model test papers.
ca inter new syllabus 2023
CA Inter New Syllabus 2023 – Key Structure & Highlights
Under the ICAI NSET, the CA Intermediate syllabus has been streamlined from 8 papers to 6 across 2 groups, with revamped focus on integration, ethics, and case-based learning . The paper structure is as follows:
Group I:
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Advanced Accounting (merging Papers 1 & 5) – retains full content, now as a single paper.
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Corporate Laws – incorporates full Companies Act; foundational law shifted to CA Foundation level.
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Cost and Management Accounting (unchanged)
Group II:
4. Taxation – unifies Direct & Indirect Tax laws.
5. Auditing and Code of Ethics – includes ethical responsibilities, audit standards and internal controls.
6A. Financial Management (50 marks)
6B. Strategic Management (50 marks) – combined into one paper with equal weighting
Other changes include mandatory MCQ component (30%) in all papers with negative marking (0.25 per wrong MCQ), promoting analytical skills and precision in responses
Passing criteria have been updated: students must secure at least 40% in each paper and a 50% aggregate. Exemptions are permanent for papers where 60% or more is scored in a single attempt, provided the candidate appears for all papers in that group
The articleship training duration has been reduced from 3 years to 2, with at least one year of CA firm exposure required for those seeking a Certificate of Practice. Additionally, candidates must complete self-paced online modules and IT‑soft skills courses to be eligible for exams and future membership.
ca inter syllabus 2023
CA Inter Syllabus 2023 – At a Glance
The CA Inter New Scheme 2023, introduced by ICAI, reduces the curriculum from 8 to 6 papers across 2 groups, emphasizing integration, ethics, and case-based questions:
Group I
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Advanced Accounting
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Corporate and Other Laws
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Taxation – Section A: Income Tax Law; Section B: Goods & Services Tax
Group II
4. Cost and Management Accounting
5. Auditing & Ethics
6. Financial Management & Strategic Management – Section A: Financial Management; Section B: Strategic Management
Each paper includes 30% objective-type questions (MCQs) and 70% subjective, with a passing requirement of 40% per paper and 50% aggregate per group
In addition, ICAI introduces:
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Self-paced online modules and case-based learning, along with morals and technology application integrated throughout, enhancing analytical and decision-making skills
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Reduced articleship duration to 2 years, with one year under a practicing CA, as part of the new training framework