The CA Syllabus is formulated by the Institute of Chartered Accountants of India (ICAI). The course is divided into 3 levels: Foundation, Intermediate and Final. CA syllabus mainly focuses on various subjects such as Financial Reporting, Business Laws, Advanced Accounting and many others. The exams are conducted thrice a year in January; May/June ; September.
Papers at Foundation Level
Paper 1 : Accounting (100 marks)
Paper 2: Business Laws (100 marks)
Paper 3: Quantitative Aptitude (100 marks)
– Business Mathematics
– Logical reasoning
– Statistics
Paper 4: Business Economics (100 marks)
Papers at Intermediate Level
Group I
Paper 1: Advanced Accounting (100 marks)
Paper 2: Corporate and Other Laws (100 marks)
Paper 3: Taxation
Section A – Income-tax Law (50 Marks)
Section B – Goods and Services Tax (GST) (50 Marks)
Group II
Paper 4: Cost and Management Accounting (100 marks)
Paper 5: Auditing and Ethics (100 marks)
Paper 6A: Financial Management (50 Marks)
Paper 6B: Strategic Management (50 Marks)
Papers at Final Level
Group I
Paper 1: Financial Reporting (100 marks)
Paper 2: Advanced Financial Management (100 marks)
Paper 3: Advanced Auditing, Assurance and Professional Ethics (100 marks)\
Group II
Paper 4: Direct Tax Laws and International Taxation (100 marks)
Paper 5: Indirect Tax Laws (100 marks)
Paper 6: Integrated Business Solutions (100 marks)
(Multi-disciplinary case study involving Papers 1 to 5 at the final level along with Self-Paced Online Modules Sets A and B and Strategic Management)
Self-Paced Online Modules
SET A Corporate and Economic Laws (100 Marks)Â [Compulsory]
SET B Strategic Cost and Performance Management (100 Marks) Â [Compulsory]
SET C Elective (100 Marks) (Choose one module)
1. Risk Management
2. Sustainable Development and Sustainability Reporting
3. Public Finance and Government Accounting
4. The Insolvency and Bankruptcy Code, 2016
5. International Taxation
6. The Arbitration and Conciliation Act, 1996
7. Forensic Accounting
8. Valuation
9. Financial Services and Capital Markets
10. Forex and Treasury Management
SET D Towards developing inherent traits of (100 Marks)
CA students and incorporating Multi-disciplinary approach envisaged in NEP, 2020] (Choose one module)
1. The Constitution of India & Art of Advocacy
2. Psychology & Philosophy
3. Entrepreneurship & Start-Up Ecosystem
4. Digital Ecosystem and Controls