ICAI CA Syllabus For All Three Levels

ICAI CA Syllabus For All Three Levels

Hello Friends, Are you searching for the CA syllabus or subjects? Then read this article, and we will provide you with the whole syllabus for the chartered accountancy course. But first, let me give you a short introduction to this course. The whole CA syllabus is divided into three stages. The Entrance level is CA Foundation which is very basic and contains almost a syllabus that you have already gone through in your senior secondary classes. However, the other two levels CA Intermediate and CA Finals contain a very vast syllabus of ca course. At every stage, you will read an advanced version of its core subjects.

CA Syllabus- Course Highlight

Course NameChartered Accountant or CA
Minimum Eligibility10+2 with 50%
Levels of CACA Foundation, CA Intermediate, CA Final
Top Recruiting CompaniesE&Y, KPMG, Deloitte, PwC, Morgan Stanley, Axis Bank
Mode of ExamOffline
Official Websiteicai.org

CA Course

Eligibility Criteria

  • For opting for CA or Chartered Accountant, students must have cleared 10+2 examinations.
  • Students must have scored a minimum of 55 percent marks (aggregate) to be eligible for CA courses.

CA Course Structure

The CA course is divided into three levels. They are:

  • CA Foundation
  • CA Intermediate/IPCC
  • CA Final

CA Syllabus

Students can download the ICAI CA syllabus pdf from the link given below. CA course syllabus available here is from the ICAI.  The syllabus of ca course is separated into three levels. Students must go through the CA full syllabus given below.

CA Foundation SyllabusDownload PDF
CA Intermediate/IPCC SyllabusDownload PDF
CA Final SyllabusDownload PDF

CA Foundation Syllabus

Let’s Start with the entrance test i.e. CA Foundation. This comprises of Four Subjects given as follows:-

Below are all the CA Foundation Syllabus and Subjects.

Paper No. Name of the Subject Parts of Subject
Paper 1 Principles and Practices of Accounting
Paper 2 Business Law & Business Correspondence and Reporting
  • Section A: Business Law
  • Section B: Business Correspondence and Reporting
Paper 3 Business Mathematics and Logical Reasoning & Statistics
  • Part I: Business Mathematics and Logical Reasoning
  • Part II: Statistics
Paper 4 Business Economics & Business and Commercial Knowledge
  • Part I: Business Economics
  • Part II: Business and Commercial Knowledge

PAPER – 1 Principles and Practices of Accounting

The First Subject at this level is Principle and Practices of Accounting. This is the core subject of this Course. This subject really get advanced with the increase in the levels of CA Course. At the Foundation level it includes the topics like –

  • Theoretical Framework
  • Accounting Process
    • Preparation of Trial Balance
    • Rectification of Errors etc,
  • Bank Reconciliation Statements
  • Inventories
  • Concepts and Accounting for Depreciation
  • Accounting for Special Transactions
  • Final Accounts of Sole Proprietors
  • Partnership Accounts
  • Financial Statements of Not-For-Profit Organizations.
  • Introduction to the Company Accounts

PAPER -2 Business Laws and Business Correspondence and Reporting

SECTION – A Business Laws

This is a new subject for the candidates who are appearing in the CA Foundation after giving the 12th Examinations. The object of this subject is to develop the basic understanding of the General Business Laws and also understand their application in the business.

CONTRACTS COVERED BY THIS SUBJECT-

  1. The Indian Contract Act, 1872
  2. The sale of Goods Act, 1930
  3. The Indian Partnership Act, 1932
  4. The Limited Liability Partnership Act, 2008
  5. The Companies Act, 2013

At this level, you will have a basic knowledge of the General contracts which is very important to apply these laws in your work. The further next levels will contain a detailed understanding of this subject and a depth knowledge of the Companies Act, 2013 which is replaced by Companies Act, 1956.

SECTION – B Business and Correspondence Reporting

This subject is newly introduced in CA Foundation seeing the importance of good Communication Skills in the Corporate environment. The topics covered in this subject are given as follows –

  1. Part 1- Communication
  2. Part 2- Sentence Types and Word Power
  • Sentence types (Direct, Indirect, Active-Passive Speech)
  • Synonyms, Antonyms, Prefixes, Suffixes, Phrasal verbs, Collocations & Idioms.
  • Part 3 -Vocabulary
  • Part 4 -Comprehension Passages
  • Part 5 – Note Making
  • Part 6 – Introduction to Basic Writing
  • Part 7 – Developing writing Skills
    • Introduction to Basic writing
    • Précis Writing
    • Article Writing
    • Report Writing
    • Writing Formal Letters
    • Writing Formal Mails
    • Resume Writing
    • Meetings

    As you can see these are the general topics which you have gone through in your previous classes.

    PAPER – 3 Business Mathematics, Logical Reasoning and Statistics

    SECTION – A Business Mathematics

    If you were a maths student in your senior secondary classes then you are familiar with these topics.

    Topics covered are-

    1. Ratio and Proportion, Indices and Logarithms
    2. Equations and Matrices
    3. Linear Inequalities with Objective Functions and Optimization w.r.t. objective function.
    4. Time value of Money
    5. Permutations and Combinations
    6. Sequence and Series
    7. Sets, Relations, and Functions
    8. Basic applications of Differential and Integral calculus

    SECTION – B Logical Reasoning

    The objective of this subject is to develop basic logical reasoning skills and scoring subjects for all category students whether Maths or Non-Maths.

    1. Number series, Coding and Decoding and odd man out.
    2. Direction Tests
    3. Seating Arrangements
    4. Blood Relations

    SECTION – C Statistics

    Maths students in their senior secondary classes have gone through all these topics-

    1. Statistical description of Data
    2. Measures of Central tendency and Dispersion
    3. Probability
    4. Theoretical Distributions
    5. Correlation and Regression
    6. Index Numbers

    PAPER – 4 Business Economics and Business and Commercial Knowledge

    SECTION – A Business Economics

    Develop an understanding of basics of Business Economics and apply such basic concepts in simple problem solving.

    Topics covered in this section includes-

    1. Introduction to Business Economics
    2. Theory of Demand and Supply
    3. Theory of Production and Cost
    4. Price Determination in Different Markets
    5. Business Cycles

    SECTION – B Business and Commercial Knowledge

    This is also a new subject introduced in CA Foundation to develop a basic understanding of Business and Commercial Concepts.

    Topics covered in this subject are-

    1. Business and Commercial Knowledge – An Introduction
    2. Business Environment
    3. Business Organizations
    4. Government Policies for Business Growth
    5. Organizations Facilitating Business
    6. Common Business Terminologies

    These are the four subjects covered in CA Foundation. The above two subjects will get wide with the increase in the levels and their paper is also subjective . However the later two papers will be objective and negative marking is also there in case of objective papers. For each wrong answer ¼ marks will get deducted and for each correct answer 1 mark will be given.

    Important Links

    CA Intermediate Syllabus

    This is the second stage in the CA Journey. The course is very vast. And it’s really difficult to cover the entire course but not difficult. The CA intermediate syllabus comprises of eight subjects divided into two groups each of 4 subjects-

    Paper No.Name of the SubjectParts of Subject
    Paper 1Accounting
    Paper 2Corporate Laws & Other LawsPart I: Corporate Laws
    Part II: Other Laws
    Paper 3Cost and Management Accounting
    Paper 4TaxationSection A: Income Tax Law
    Section B: Indirect Tax Laws
    Paper 5Advanced Accounting
    Paper 6Auditing and Assurance
    Paper 7Enterprise Information System & Strategic ManagementSection A: Enterprise Information System
    Section B: Strategic Management
    Paper 8Financial Management & Economics for FinanceSection A: Financial Management
    Section B: Economics for Finance

    Group – 1 Papers

    PAPER – 1 Accounting

    As we have already discussed, that this is the core subject of the entire CA syllabus. Application of Accounting Standards and also various other topics to prepare the Financial Statements of various entities.

    Topics covered in this Subject are-

    1. Introduction to Accounting Standards including Ind ASs (IFRS converged standards) and IFRSs; convergence vs adoption; objective and concepts of carve outs.
    2. Framework for Preparation and Presentation of Financial Statements (as per Accounting Standards)
    3. Overview of Accounting Standards
    4. Financial Statement of Companies
    5. Profit or Loss Pre and Post Incorporation
    6. Accounting for bonus issue and right Issue
    7. Redemption of Preference shares and Debentures
    8. Investment Accounts
    9. Insurance claims for Loss of Stock or Loss of Profit
    10. Accounting Pronouncement

    PAPER -2 Corporate and other Laws

    SECTION – A Company Law

    To acquire the knowledge of company law and apply the same in audit of Companies or preparation of its Financial Statements. Until you don’t have an idea what is written in the law, you can’t audit a company’s Financial Statement. Basically it covers from Sec 1 to 148 from the Companies Act 2013.

    Topics covered in this Section are –

    1. Preliminary
    2. Incorporation of Company and Matters Incidental thereto
    3. Prospectus and Allotment of Securities
    4. Share Capital and Debentures
    5. Acceptance of Deposits by companies
    6. Registration of Charges
    7. Management and Administration
    8. Declaration and Payment of Dividend
    9. Accounts of Companies
    10. Audit and Auditors

    Note- Students shall also note that sections of Companies Act, 1956 which are still in force will form part of your syllabus.

    SECTION – B Other Laws

    Interpretation of various statutes, their rules, develop a basic understanding of these rules.

    Laws covered in this section are –

    1. The Indian Contract Act, 1872
    2. The Negotiable Instruments Act, 1881
    3. The General Clauses Act, 1897
    4. Interpretation of Statutes.

    PAPER – 3 Cost and Management Accounting

    Develop an understanding of the Cost Accounting Statements, calculation of the cost associated with the production of a product, preparation of cost accounting statements.

    Topics covered under cost and management accounting are-

    • Introduction to Cost and management Accounting
    • Material Cost
    • Employee Cost
    • Overheads: Absorptions and Costing Methods
    • Activity Based Accounting
    • Cost Sheet
    • Cost Accounting System
    • Unit and Batch Costing
    • Job Costing and Contract costing
    • Process and Operation Costing
    • Joint Products and By Products
    • Service Costing
    • Standard Costing
    • Marginal Costing
    • Budget and Budgetary Control

    PAPER – 4 TAXATION

    As we all know that CA is known as a tax planner. This subject develops an understanding of the Income Tax and Goods and Service Tax prevailing in India.

    SECTION – A Income Tax

    This section covers topics like-

    1. Basic concepts
    2. Residential status and scope of total income
    3. Income which do not form part of the total income
    4. Heads of Income and computation of Income under various heads-
      1. Salaries
      2. Income from House Property
      3. Income from Business and Profession
      4. Capital Gains
      5. Income from other sources
    5. Income of other person’s included in total income
    6. Aggregation of Income, Set off or Carry forward and set off of losses.
    7. Deduction from the Gross Total Income
    8. Computation of total income and tax liability of Individuals.
    9. Advance Tax, Tax deduction at source and Introduction to Tax Collection at Source
    10. Provisions for filing return of Income and Self Assessment.

    SECTION – B Indirect Taxes

    As we all know friends that GST replaces the various taxes prevailing in the country. One Nation, One Tax. So, under this Section you will have to study about GST.

    Topics covered under this head are-

    1. GST in India
    2. Supply Under GST
    3. Charge of GST
    4. Exemption From GST
    5. Time and Value of Supply
    6. Input Tax Credit
    7. Registration
    8. Tax Invoice: Credit and Debit Note
    9. Payment of tax
    10. Returns

    This is the entire syllabus of Group – 1 in Intermediate.

    Group – 2 Papers

    PAPER – 5 ADVANCE ACCOUNTING

    The objective of this subject is to apply Accounting Standards, Guidance Notes and Legislations to the various transactions and events in the preparation and presentation of Financial Statements of Business Entities.

    And also to understand and apply financial reporting and regulatory requirements of Banking, Financial Services and Insurance Sector.

    Topics Covered by this Subject are-

    1. Application of Accounting Standards. (AS – 7,9,14,18,19,20,24,26,29)
    2. Partnership Accounts
    3. Accounting for Employee Stock Option Plans
    4. Buyback of Securities and Equity Shares with Differential Rights
    5. Amalgamation of Companies
    6. Internal Reconstruction
    7. Liquidation Of Companies
    8. Banking Companies
    9. Consolidated Financial Statement
    10. Accounting Pronouncement

    PAPER – 6 AUDITING AND ASSURANCE

    As we all know that audit is the basic work of a Chartered Accountant. This subject helps in developing an understanding of the concept in auditing and generally accepted auditing procedures, techniques and skills and acquire the ability to apply the same in Audit and Attestation work.

    Topics covered in this subject are as follows –

    1. Nature, Objective, and Scope of Audit.
      1. Auditing Concepts.
      2. Standard Setting Process.
      3. Engagement Standards
    2. Audit Strategy, Audit Planning, and Audit Programme.
    3. Audit Documentation and Audit Evidence
    4. Risk Assessment and Internal Control.
    5. Fraud and Responsibilities of an Auditor in this regard.
    6. Audit in an Automated Environment.
    7. Audit Sampling.
    8. Analytical Procedures.
    9. Audit of Items of Financial Statements.
    10. The Company Audit
    11. Audit Report
    12. Audit of Banks
    13. Audit of Different types of Entities.

    PAPER – 7 ENTERPRISE INFORMATION SYSTEMS AND STRATEGIC MANAGEMENT

    SECTION – A Enterprise Information Systems

    Develop an understanding of technology-enabled information systems and their impact on enterprise wide processes, risks and controls.

    Topics covered in the above section are as follows –

    1. Automated Business Processes
    2. Financial and Accounting Systems.
    3. Information Systems and its Components.
    4. E-Commerce, M-Commerce and Emerging Technologies.
    5. Core Banking Systems.

    SECTION – B Strategic Management

    To develop an understanding of the Strategic Management concepts and techniques and acquire the ability to apply the same to business situations.

    Topics covered by this section are as follows-

    1. Introduction to Strategic Management.
    2. Dynamics of Competitive Strategy.
    3. Strategic Management Process.
    4. Corporate-level strategies.
    5. Business Level Strategies.
    6. Functional Level Strategies.
    7. Organization and Strategic Leadership.
    8. Strategy Implementation and Control.

    PAPER – 8 FINANCIAL MANAGEMENT AND ECONOMICS FOR FINANCE

    SECTION – A Financial Management

    To develop an understanding of various aspects of Financial Management and acquire the ability to apply such knowledge in Decision – Making.

    Topics covered under this section are –

    • Scope and Objectives of financial Management
    • Types of FInancing
    • Financial analysis and Planning :Ratio analysis
    • Cost of Capital
    • Financing Decision: Capital structure
    • Financing Decision: Leverages
    • Investment Decision
    • Risk Analysis in Capital Budgeting
    • Dividend Decision
    • Management of Working Capital

    These are the topics which you will study in depth under this section.

    SECTION – B Economics for Finance

    To develop an understanding of the concepts and theories of Economics in the context of Finance and acquire the ability to address application oriented issues.

    Topics covered under this section are as follows-

    1. Determination of National Income
    2. Public Finance
    3. The Money Market
    4. The International Trade

    This is the entire syllabus at the Intermediate Level of the CA Course.

    Important Links

    CA Final Syllabus

    The last level in this journey is CA Final. The course of the CA Final syllabus is divided into eight subjects and these eight subjects are further divided into two groups. One of the paper from the eight papers is elective. Students are given a number of subjects from which they can opt a subject.

    At the time of registration for the final course, you have to opt for a subject from the elective paper. Other subjects are mandatory for all.

    These subjects are based on the new syllabus introduced by the ICAI.

    Paper No. Name of the Subject Parts of Subject
    Paper 1 Financial Reporting
    Paper 2 Strategic Financial Management
    Paper 3 Advanced Auditing and Professional Ethics
    Paper 4 Corporate Laws and other Economic Laws
    Paper 5 Strategic Cost Management and Performance Evaluation
    Paper 6 Elective Paper
    Paper 7 Direct Tax Laws
      Part I: Direct Tax Laws
      Part II: International Taxation
    Paper 8 Indirect Tax Laws

    Group – 1 Papers

    PAPER – 1 FINANCIAL REPORTING

    Detailed study of Accounting Standards, IND AS , Guidance Notes and to acquire the ability to integrate and problem solving in practical scenarios based on the AS, IND AS. Their appropriate treatment and formulate the accounting policies.

    Develop an understanding of the various forms of reporting and accounting for special transactions and apply such knowledge in problem solving.

    Topics covered in this subject at the Final level are-

    1. Application of Existing Accounting Standards (AS 15,21,23,25,27,28)(you will also be required to apply other accounting standards if applicable in other questions).
    2. Application of Guidance Notes issued by the ICAI on Specified Accounting Aspects.
    3. Framework for the preparation and presentation of Financial Statements.
    4. Application of Indian Accounting Standards (IND AS).
    5. Consolidated and Separate Financial Statements (as per IND AS)
    6. Application of Industry-specific and Transaction-specific Indian Accounting Standards.
    7. Business Combinations and Accounting for Corporate Restructuring/ Demerger (As per IND AS).
    8. Accounting and Reporting of Financial Instruments (As per IND AS).
    9. Accounting for Share-Based Payments.(As per IND AS)
    10. Analysis of Financial Statements.
    11. Accounting for Carbon Credits
    12. Accounting for E-Commerce
    13. Emerging trends in Reporting.

    PAPER – 2 STRATEGIC FINANCIAL MANAGEMENT

    The objective behind this subject is to acquire the ability to apply the Financial Management theories and techniques in Strategic Decision Making.

    Topics covered under this subject are as follows –

    1. Financial Policy and Corporate Strategy.
    2. Risk Management.
    3. Security Analysis.
    4. Security Valuation
    5. Portfolio Management.
    6. Securitization
    7. Mutual Funds
    8. Derivatives Analysis and Valuation.
    9. Foreign Exchange Exposure and Risk Management.
    10. International Financial Management.
    11. Interest Rate Risk Management
    12. Corporate Valuation
    13. Mergers, Acquisition and Corporate Restructuring.
    14. Startup Finance

    PAPER – 3 ADVANCED AUDITING AND PROFESSIONAL ETHICS

    The third paper comes in this queue is Adv. Auditing and Professional Ethics. The objective behind this subject is to acquire the ability to analyse the current business practices and procedures and apply them in auditing engagements.

    Topics Covered in this Subject are as follows-

    1. Auditing Standards, Statements and Guidance Notes
    2. Audit Planning, Strategy and Execution.
    3. Risk Assessment and Internal Control.
    4. Special Aspects of Auditing in an Automated Environment.
    5. Audit of Limited Companies.
    6. Audit Reports.
    7. Audit Committee and Corporate Governance.
    8. Audit of Consolidated Financial Statements.
    9. Special Features of audit of Banks, Insurance and Non Banking Financial Companies.
    10. Audit under Fiscal Laws.
    11. Special Audit Assignments.
    12. Audit of Public Sector Undertakings.
    13. Liabilities of Auditors.
    14. Internal Audit, Management and Operational Audit.
    15. Due Diligence, Investigation and Forensic Audit.
    16. Peer Review and Quality Review.
    17. Professional Ethics.

    PAPER – 4 CORPORATE AND ECONOMIC LAWS

    This subject is divided into two sections, one is Corporate Laws while the other one is Economic Laws.

    PART – 1 CORPORATE LAWS

    This is further divided into two section one is Company Law and the other one is Securities Law.

    SECTION – A Company Law

    The objective behind this subject is to acquire the ability to analyse, interpret and apply the provisions of Company Law in practical situations.

    Topics Covered under Company Law are as follows –

    Companies Act, 2013

    1. Appointment and Qualification of Directors.
    2. Appointment and Remuneration of Managerial Personnel.
    3. Meetings of Board and its Powers.
    4. Inspection, Inquiry and Investigation.
    5. Compromises, Amalgamations and Arrangements.
    6. Prevention of Oppression and Mismanagement.
    7. Winding Up.
    8. Producer Companies.
    9. Companies incorporated outside India.
    10. Miscellaneous Provisions.
    11. Compounding of Offences, Adjudication and Special Courts.
    12. National Company Law Tribunal and Appellate Tribunal.
    13. Corporate Secretarial Practice – Drafting of Notices, Resolutions, Minutes and Reports

    Corporate Secretarial Practice

    Drafting notices, Resolutions, Minutes.

    Note – The students should also note that the provisions of Companies Act, 1956 which are still in force would form part of your syllabus till their corresponding sections are not enforced in the Companies Act, 2013.

    SECTION – B Securities Law

    The objective behind this section is to acquire the ability to analyse the significant provisions of select securities laws.

    Topics covered under this head are as follows-

    1. The Securities Contract (Regulation) Act, 1956 and Securities Contract (Regulation) Rules, 1957. Introduction and Important Provisions.
    2. The Securities Exchange Board of India Act, 1992, SEBI (Issue of Capital and Disclosure Requirements) regulations, 2009 and SEBI(Listing Obligation and Disclosure Requirements) Regulations, 2015.

    PART – 2 ECONOMIC LAWS

    The second part of this subject is Economic Laws and the objective behind this section is to acquire the ability to analyse the significant provisions of Economic Laws.

    Topics covered in this part are –

    • The Foreign Exchange Management Act, 1999.
    • The Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002.
    • The Prevention of Money Laundering Act, 2002.
    • Foreign Contribution Regulation Act, 2010.
    • The Arbitration and Conciliation Act, 1996.
    • The Insolvency and Bankruptcy Code, 2016.

    Group – 2 Papers

    PAPER – 5 STRATEGIC COST MANAGEMENT AND PERFORMANCE EVALUATION ( CA Final Costing )

    Objective

    1. To apply various cost management techniques for planning and controlling performance in order to set, monitor and control strategic objectives.
    2. To develop skills of analysis, synthesis and evaluation in cost management to address challenges and issues which might affect or influence the management of performance within organisations.

    The subject is divided into three categories-

    • Strategic Cost Management and Decision Making.
      • Strategic Cost Management
      • Strategic Decision Making
    • Performance Evaluation and Control.
      • Performance Evaluation and Reporting.
      • Managerial Control.
    • Case Studies (Covering course Concepts)

    PART – 1 STRATEGIC COST MANAGEMENT AND DECISION MAKING

    Topics covered by the above section are –

    • Introduction to Strategic Cost Management.
    • Modern Business Environment.
    • Learn System and Innovation.
    • Cost Management Techniques.
    • Cost Management for Specific Sectors.
    • Pricing Decision

    PART – 2 PERFORMANCE EVALUATION AND CONTROL

    1. Performance Measurement and Evaluation
    2. Divisional Transfer Pricing
    3. Strategic Analysis of Operating Income.
    4. Budgetary Control
    5. Standard Costing

    PART 3: CASE STUDY

    PAPER – 6

    As I have already told you friends that one of the paper from the eight paper is elective and paper no. 6 is a elective paper. You have to choose while registering for the Final Course.

    The paper included are-

    • PAPER – 6A Risk Management
    • PAPER – 6B Financial Services and Capital Markets.
    • PAPER – 6C International Taxation.
    • PAPER – 6D Economic Laws
    • PAPER – 6E Global Financial Reporting Standards
    • PAPER – 6F Multi-Disciplinary Case Studies

    PAPER – 6A Risk Management

    The objective behind introducing this subject in CA Curriculum is gain an understanding of the risk faced by the businesses and to learn techniques of managing such risks.

    To build capability for applying such learning to address risk related issues in real business scenarios.

    Topics Covered –

    1. Introduction to Risk
    2. Source and Evaluation of Risks.
    3. Risk Management.
    4. Evolution of Risk Management Strategies
    5. Risk Model
    6. Credit Risk Measurement and Management.
    7. Risk Associated with the Corporate Governance.
    8. Enterprise Risk Management.
    9. Operational Risk Management

    PAPER – 6B FINANCIAL SERVICES AND CAPITAL MARKETS

    OBJECTIVE

    To gain knowledge of Financial Services rendered by Intermediaries and Banks and their role and activities in the Financial Market in general and Capital Market in particular and also to apply such knowledge in practical scenarios.

    Topics covered by this subject are as follows –

    1. Global Financial Markets
    2. Impact of Various policies of Financial Markets
    3. Capital Market – Primary
    4. Capital Market – Secondary
    5. Money Market
    6. Institutions and Intermediaries
    7. Commodity Market
    8. A. Banking Management
    9. Banking as a source of capital including NBFC’s
    10. Mutual Funds
    11. Private Equity
    12. Investment Banking
    13. Credit Rating
    14. Treasury Operations
    15. Risk Management
    16. Credit Derivatives
    17. Leasing
    18. Factoring
    19. SEBI Guidelines

    Following topics which are covered in SFM and LAW will also form part of the syllabus-

    1. Securitization
    2. Fixed Income Securities (Valuation of Bonds/ Debentures)
    3. Derivatives
    4. Interest Rate Risk
    5. The Securities and Exchange Board of India Act, 1992
    6. Legislative framework on listing agreements
    7. The Securities Contract (Regulation) Act, 1956
    8. Chapter III-D of the RBI Act, 1934

    PAPER – 6C INTERNATIONAL TAXATION

    OBJECTIVE

    The Objective behind introducing this subject in CA Course is to develop an understanding of the concepts, principles and provisions of International Taxation and to apply such concepts and knowledge in preparing Computation and address in practical scenarios.

    Topics covered under this subject are as follows –

    • Transfer Pricing
    • Non-resident Taxation
    • Double Taxation Relief
    • Advance Ruling
    • An Overview of the Black Money and the Imposition of Tax Law
    • Taxation of E-Commerce Transactions
    • Tax Treaties: Overview, Features, Application and Interpretation
    • Anti Avoidance Measures
    • Overview of Model Tax Conventions

    Note – The students may note that the transfer pricing part in PART – 1 will carry 30 marks.

    PAPER – 6D ECONOMICS LAWS

    OBJECTIVE

    To develop an understanding of the provisions of different economic laws and acquire the ability to apply such knowledge to address issues in practical case scenarios.

    Topics covered under this subject are as follows –

    • Chapter 1: The Competition Act, 2002
    • Chapter 2: The Real Estate (Regulation & Development) ACT, 2016
    • Chapter 3: The Insolvency and Bankruptcy Code, 2016
    • Chapter 4: The Prevention of Money Laundering Act, 2002
    • Chapter 5: The Foreign Exchange Management Act, 1999
    • Chapter 6: Prohibition of Benami Property Transactions Act, 1988
    • Chapter 7: The Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (SARFAESI)

    PAPER – 6E GLOBAL FINANCIAL REPORTING STANDARDS

    OBJECTIVE

    1. To develop an understanding of the key concepts and principles of International Financial Reporting Standards and to acquire the ability to apply such knowledge to make computations and address issues in practical case scenarios.
    2. To develop an understanding of the significant differences between IFRS and US GAAPs and apply the same in practical case scenarios.

    Topics Covered –

    • Conceptual Framework for Financial Reporting as per IFRS – 10 Marks
    • Application of International Financial Reporting Standards – 70 Marks
    • Significant differences between IFRS and US GAAPs – 20 Marks

    PAPER – 6F MULTI-DISCIPLINARY CASE STUDY

    OBJECTIVE

    To analyze and integrate the concepts, principles and provisions of accounting, auditing, taxation, corporate laws, finance and business strategy and management to address issues in practical case scenarios.

    Topics covered –

    This paper will include Case Studies covering the following areas.

    1. Financial Accounting and Reporting
    2. Audit and Assurance
    3. Taxation
    4. Finance and Financial Management
    5. Management Accounting
    6. Corporate Laws
    7. Business Strategy and Management

    PAPER – 7 DIRECT TAXATION AND INTERNATIONAL TAXATION

    SECTION – A Direct Taxation

    OBJECTIVE

    To acquire the ability to analyze and interpret the provisions of direct tax laws and recommend solutions to practical problems.

    Topics Covered –

    1. Basic Concepts
    2. Residence and Scope of Total Income
    3. Income of Other Persons included in assessee’s Total Income
    4. Salaries
    5. Income from House Property
    6. Profits and Gains of Business or Profession
    7. Capital Gains
    8. Income from Other Sources
    9. Aggregation of Income, Set-Off and Carry Forward of Losses
    10. Deductions from Gross Total Income
    11. Assessment of Various Entities
    12. Charitable or Religious Trusts and Institutions, Political Parties and Electoral Trusts
    13. Tax Planning, Tax Avoidance & Tax Evasion
    14. Deduction, Collection and Recovery of Tax
    15. Income-tax Authorities
    16. Assessment Procedure
    17. Appeals and Revision
    18. Dispute Resolution
    19. Penalties
    20. Offences and Prosecution
    21. Liability in Special Cases
    22. Miscellaneous Provisions

    SECTION – B International Taxation

    OBJECTIVE

    To develop an understanding of the concepts, principles and provisions of International Taxation and acquire the ability to apply such knowledge to make computations and to address application oriented issues.

    Topics Covered –

    1. Transfer Pricing and Other Provisions to check Avoidance of Tax
    2. Non Resident Taxation
    3. Double Taxation Relief
    4. Advance Rulings
    5. Equalisation Levy
    6. Application and Interpretation of Tax Treaties
    7. Fundamentals of Base Erosion and Profit Shifting
    8. Overview of Model Tax Conventions

    PAPER – 8 INDIRECT TAX LAWS

    It consists of two parts –

    1. Goods and Service Tax
    2. Customs & FTP

    SECTION – A Goods and Service Tax

    OBJECTIVE

    To acquire the ability to analyze and interpret the provisions of goods and services tax law and recommend solutions to practical problems.

    Topics Covered –

    1. GST in India
    2. Supply Under GST
    3. Charge of GST
    4. Exemption From GST
    5. Place of Supply
    6. Time and Value of Supply
    7. Input Tax Credit
    8. Registration
    9. Tax Invoice, Credit and Debit Notes
    10. Accounts and Records; E-way Bill
    11. Payment of Tax
    12. Returns
    13. Import And Export Under GST
    14. Refunds
    15. Job Work
    16. Assessment And Audit
    17. Inspection, Search, Seizure And Arrest
    18. Demands And Recovery
    19. Liability to Pay in Certain Cases
    20. Offences And Penalties
    21. Appeals And Revisions
    22. Advance Ruling
    23. Miscellaneous Provisions

    SECTION – B Customs & FTP

    OBJECTIVE

    1. To develop an understanding of the customs laws and acquire the ability to analyze and interpret the provisions of such laws.
    2. To develop an understanding of the basic concepts of foreign trade policy to the extent relevant to indirect tax laws and acquire the ability to analyze such concepts.

    Topics Covered –

    1. Levy of and Exemptions from Customs Duty
    2. Types of Duty
    3. Classification of Imported and Export Goods
    4. Valuation under the Customs Act, 1962
    5. Importation, Exportation and Transportation of Goods
    6. Warehousing
    7. Duty Drawback
    8. Refund
    9. Foreign Trade Policy

    This is the whole syllabus of the Chartered Accountancy Course

    Important Links

    Frequently Asked Questions

    Q1. What are the eligibility criteria for becoming a Chartered Accountant?

    Ans: To become a CA one must have to clear all the levels of CA i.e., CA foundation, CA intermediate, and CA final along with CA Articleship. To be eligible for the CA course, one must have to clear the 10+2 examinations with 50% marks in the commerce stream and 55% marks in the science stream. To the eligibility criteria of all three levels, students can read our detailed blog of CA course guide.

    Q2. What is the salary of a Chartered Accountant?

    Ans: The salary of a Chartered Accountant varies on their working experience. A Chartered Accountant can earn up to 20 lakhs or 25 lakhs per annum.

    Q3. How can I prepare for CA exams?

    Ans: CA exams are not easy. You need to study well to clear the CA exams in one attempt. Given below are the following steps which will guide you to prepare well for the exams.

    • You must have a daily study routine.
    • Take online classes.
    • Practice and reading should go hand in hand.
    • Make a habit of making notes.
    • Solve mock test papers.

    Q4. What is the new syllabus of CA Foundation Papers 2024?
    Ans:  The CA Foundation level is the first level of the CA course. The new syllabus for this level includes:

    • Accounting
    • Business Laws
    • Quantitative Aptitude
    • Business Economics

    Q5. What is the new syllabus of CA Intermediate?
    Ans: The CA Intermediate level is the second level of the CA course. The new syllabus for this level includes:

    • Advanced Accounting
    • Corporate and Other Laws
    • Taxation
    • Coast and Management Accounting
    • Auditing and Ethics
    • Financial Management and Strategic Management

    Q6. What is the new syllabus of CA Final?
    Ans: The CA Intermediate level is the second level of the CA course. The new syllabus for this level includes:

    • Financial Reporting
    • Advanced Financial Management
    • Advanced Auditing, Assurance and Professional Ethics
    • Direct Tax Laws and International Taxation
    • Indirect Tax Laws

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