CA Syllabus

Requirements to become a Chartered Accountant:
1. Through Foundation Course route:
(i) Enrol for the Foundation Course after passing Class 10th Examination conducted by an examining body constituted by law in India or an examination recognized by the Central Government as equivalent thereto.
(ii) Register for the Foundation Course on or before the 1st day of January or the 1st day of July for the
examination to be held in the months of May/June or November/December respectively.
(ii) Appear in Foundation Examination after appearing in the Senior Secondary Examination (10+2 examination) conducted by an examining body constituted by law in India or an examination recognised by the Central Government as equivalent thereto and on complying with (ii) above.
(iii) Join Intermediate Course after passing class 12th and FoundationExamination.
(iv) Undergo Four Weeks Integrated Course on Information Technology and Soft skills (ICITSS) consisting of Courses on Information Technology and Orientation Course at the earliest but these are to be completed compulsorily before commencement of theirarticleship.
(v) Appear in Intermediate Examination on completion of 8months of study course as on first day of the month in which the examination is to be held.
(vi) Join articled training after passing either of the Group or Both Groups of Intermediate Course and after successfully undergoing ICITSS.
(vii) Clear the balance Group (if any) of Intermediate Examination.
(viii) Register for Final Course.
(ix) Successfully undergo Four Weeks Advanced Integrated Course on Information Technology and Soft skills (AICITSS) consisting of Courses on Advanced Information Technology and Management Communication Skills during the last two years of practical trainingbut before appearing in the Final Examination.
(x) Appear in the Final Examination on completion of the practical training or whileserving last 6 months of articled training on or before the last day of the month preceding the month in which the examination is to be heldafter successful completion of AICITSS.
(xi) Complete articled training of 3 years.
(xii) Pass Final Examination.
(xiii) Enrol as a member of the ICAI and be designated as “Chartered Accountant”.


2. Through Direct Entry route:
I. Commerce Graduates/Post-Graduates (55%) or Other Graduates/Post-Graduates (60%):
(i) Enrol with the Institute for Intermediate Course.
(ii) Undergo Four Weeks Integrated Course on Information Technology and Soft skills (ICITSS) consisting of Courses on Information Technology and Orientation Course before commencement of theirarticleship.
(iii) Register for Practical Training of three years.
(iv) Appear in Intermediate Examination on completion of 9 months of Practical Training on first day of the month in which the examination is to be held.
(v)Appear and pass in both groups of Intermediate Examination.
(vi) Register for CA Final Course.
(vii) Successfully undergo Four Weeks Advanced Integrated Course on Information Technology and Soft skills (AICITSS) consisting of Courses on Advanced Information Technology and Management Communication Skills during the last two years of practical training but before appearing in the Final Examination.
(viii) Appear in the Final Examination on completion of the practical training or while serving last 6 months of articled training on or before the last day of the month preceding the month in which the examination is to be held after successful completion of AICITSS.
(ix) Complete articled training of 3 years.
(x) Pass Final Examination.
(xi) Enrol as a member of the ICAI and be designated as “CharteredAccountant”.
Provisional Registration: Candidates who are pursuing the Final year of Graduation Course shall be eligible for provisional registration to the Intermediate Course. Such candidates would be required to submit satisfactory proof of having passed the graduation examination with the specified percentage of marks within such period not exceeding six months as from the date of appearance in the final year graduation examination. During the period of provisional registration, the candidate can undergo and complete ICITSS. It is clarified that in their case, the practical training will commence only on becoming a graduate with specified percentage of marks. Such candidates shall be eligible for appearing in the Intermediate Examination on completion of nine months of practical training. If such candidates fail to produce the proof within the aforesaid period, his provisional registration shall be cancelled and the registration fee or the tuition fee, as the case may be, paid by him shall not be refunded and no credit shall be given for the theoretical education undergone.
II. Candidates who have passed Intermediate level examination of Institute of Company Secretaries of India or Institute of Cost Accountants of India
(i) Enrol with the Institute for Intermediate Course.
(ii) Undergo Four Weeks Integrated Course on Information Technology and Soft skills (ICITSS) consisting of Courses on Information Technology and Orientation Course at the earliest but these are to be completed compulsorily before commencement of their articleship.
(iii) Appear in Intermediate Examination on completion of 8 months of study course as on first day of the month in which the examination is to be held.
(iv) Join articled training after passing either of the Group or Both Groups of Intermediate Course and after successfully undergoing ICITSS.
(v) Clear the balance Group (if any) of Intermediate Examination.
(vi) Register for Final Course.
(vii) Successfully undergo Four Weeks Advanced Integrated Course on Information Technology and Soft skills (AICITSS) consisting of Courses on Advanced Information Technology and Management Communication Skills during the last two years of practical training but before appearing in the Final Examination.
(viii) Appear in the Final Examination on completion of the practical training or while serving last 6 months of articled training on or before the last day of the month preceding the month in which the examination is to be held after successful completion of AICITSS.
(ix) Complete articled training of 3 years.
(x) Pass Final Examination.
(xi) Enrol as a member of the ICAI and be designated as “CharteredAccountant”.

Below are the subjects needs to be read in CA foundation course.

Paper 1:  Principles and Practices of Accounting Syllabus

Paper 2: Business Laws and Business Correspondence and Reporting

Paper 3: Business Mathematics, Logical Reasoning, and Statistics 

Paper 4: Business Economics and Business and Commercial Knowledge

CA Intermediate is the second level of CA.

CA Intermediate will be tougher than CA Foundation. CA Intermediate can entered through two routes,

  1. Foundation Entry (Registration for Intermediate after clearing CA Foundation examination).
  2. Direct entry (Registration for Intermediate after graduation).

 

CA Intermediate exam overview

CA Intermediate consists of 8 subjects, two groups each of four subjects. One can attempt/ write one group at a time or write both the groups at the same time. To clear/ pass the Intermediate exam, you have to score a minimum of 40% in each subject and an overall aggregate of 50% (if attempting single group, the 50% aggregate is for each group). Attempting both groups together is advisable as it makes one eligible for All India Ranking.

Each paper in CA Intermediate carries 100 marks and a total of 800. The question paper will be set in both English and Hindi medium. Although it includes both subjective and objective question pattern it doesn’t have any negative marking.

After registering for CA Intermediate you will get your study material from ICAI From then you can start preparing for your CA Intermediate Examination. The CA Intermediate Syllabus are as follows

CA Intermediate Subjects

Paper – 1: Accounting
Paper – 2: Corporate and Other Laws
Paper – 3: Cost and Management Accounting
Paper – 4: Taxation
Paper – 5: Advanced Accounting
Paper – 6: Auditing and Assurance
Paper – 7: Enterprise Information Systems & Strategic Management
Paper – 8: Financial Management & Economics for Finance

CA Final Syllabus for Dec 2021 – CA Final course is the last level of your CA journey. After clearing your CA Final exams, you will become the member of ICAI and start practicing. Before starting your preparation, students should know the CA Final syllabus and subjects that they are going to study. ICAI issues the CA final syllabus and subjects on its official website. As the syllabus can be slightly changed, so the students are advised to only follow the new ICAI CA Final syllabus.

The entire CA Final Course is divided into 2 groups which is further divided into 8 subjects from which one has optional subjects in itself.

Group I

  1. Paper 1- Financial Reporting 
  2. Paper 2- Strategic Financial Management
  3. Paper 3-  Advanced Auditing and professional Ethics
  4. Paper 4-  Corporate and Economics law

Group II

  1. Paper 5- Strategic Cost management and performance evaluation 
  2. Paper 6A- Risk Management
  3. Paper 6B- Financial Services and Capital Markets
  4. Paper 6C-International Taxation 
  5. Paper 6D- Economic Laws
  6. Paper 6E- Global Financial Reporting Standards
  7. Paper 6F- Multidisciplinary Case Study
  8. Paper 7- Direct tax and international taxation 
  9. Paper 8-  Indirect tax laws

Every paper of CA Final new syllabus contains 100 marks each and from which you need to secure a minimum of 40% marks in each subject and 50% in aggregate of all the CA Final subjects. You need to prepare well, revise properly and solve enough CA Final Papers  including MTPs, RTPs, and more to get the desired result.