CA Syllabus: Foundation, Inter & Final (New Scheme)
Explore the CA Foundation, Inter and Final New Scheme syllabus, paper and group structure, and chapter list. Find related question papers and practice by subject.
CA Foundation subjects and chapters
| Paper | Subject |
|---|---|
| 1 | Accounting |
| 2 | Business Laws |
| 3 | Quantitative Aptitude |
| 4 | Business Economics |
ICAI Foundation course resources
Paper 1: Accounting
- Theoretical Framework
- Accounting Process
- Bank Reconciliation Statement (BRS)
- Inventories
- Depreciation and Amortisation
- Bills of Exchange and Promissory Notes
- Preparation of Final Accounts of Sole Proprietors
- Financial Statements of Not-for-Profit Organizations (NPO)
- Accounts from Incomplete Records (Single Entry)
- Partnership and LLP Accounts
- Company Accounts
Paper 2: Business Laws
- Indian Regulatory Framework
- The Indian Contract Act, 1872
- The Sale of Goods Act, 1930
- The Indian Partnership Act, 1932
- The Limited Liability Partnership Act, 2008
- The Companies Act, 2013
- The Negotiable Instruments Act, 1881
Paper 3: Quantitative Aptitude
- Ratio, Proportion, Indices and Logarithms
- Equations
- Linear Inequalities
- Mathematics of Finance
- Permutations and Combinations
- Sequence and Series
- Sets, Relations and Functions; Calculus
- Number Series, Coding-Decoding & Odd Man Out
- Direction Tests
- Seating Arrangements
- Blood Relations
- Statistical Representation of Data & Sampling
- Measures of Central Tendency and Dispersion
- Probability
- Theoretical Distributions
- Correlation and Regression
- Index Numbers
Paper 4: Business Economics
- Introduction to Business Economics
- Theory of Demand and Supply
- Theory of Production and Cost
- Price Determination in Different Markets
- Determination of National Income
- Business Cycles
- Public Finance
- Money Market
- International Trade
- Indian Economy
Practise past exam papers · Browse study modules and papers
CA Intermediate subjects and chapters
| Paper | Subject |
|---|---|
| 1 | Advanced Accounting |
| 2 | Corporate and Other Laws |
| 3 | Taxation |
| 4 | Cost and Management Accounting |
| 5 | Auditing and Ethics |
| 6 | Financial Management and Strategic Management |
ICAI Intermediate course resources
Paper 1: Advanced Accounting (Group 1)
- Process of Formulation of AS, Ind AS & IFRS
- Module 2: Application of Accounting Standards (27 Standards)
- Financial Statements of Companies (Schedule III Division I)
- Buyback of Securities & Internal Reconstruction
- Inland and Foreign Branch Accounts
Paper 2: Corporate and Other Laws (Group 1)
- Preliminary
- Incorporation of Company and Matters Incidental Thereto
- Prospectus and Allotment of Securities
- Share Capital and Debentures
- Acceptance of Deposits by Companies
- Registration of Charges
- Management and Administration
- Declaration and Payment of Dividend
- Accounts of Companies
- Audit and Auditors
- Companies Incorporated Outside India
- The Limited Liability Partnership Act, 2008
- The General Clauses Act, 1897
- Interpretation of Statutes
- The Foreign Exchange Management Act, 1999 (FEMA)
Paper 3A: Direct Tax Laws (Income Tax) (Group 1)
- Basic Concepts
- Residential Status and Scope of Total Income
- Heads of Income
- Clubbing of Income, Set-off & Carry Forward of Losses
- Deductions from Gross Total Income (Chapter VI-A)
- Advance Tax, TDS and TCS
- Filing of Return of Income & Tax Computation
Paper 3B: Goods and Services Tax (GST) (Group 1)
- GST Laws: An Introduction
- Supply under GST
- Charge of GST & Composition Scheme
- Place of Supply
- Exemptions from GST
- Time and Value of Supply
- Input Tax Credit (ITC)
- Registration & Tax Invoices
- Accounts, Records, Returns & Payment
Paper 4: Cost and Management Accounting (Group 2)
- Overview of Cost & Management Accounting
- Material Cost
- Employee Cost and Direct Expenses
- Overheads: Absorption Costing
- Activity Based Costing (ABC)
- Cost Accounting Systems
- Unit & Batch Costing
- Job & Contract Costing
- Process & Operation Costing
- Service Costing (Operating Costing)
- Standard Costing
- Marginal Costing (CVP Analysis)
- Budget and Budgetary Control
Paper 5: Auditing and Ethics (Group 2)
- Nature, Objective and Scope of Audit
- Audit Strategy, Planning and Programme
- Risk Assessment and Internal Control
- Audit Evidence
- Audit of Items of Financial Statements
- Audit Documentation
- Completion and Review
- Audit Report
- Special Features of Audit of Different Entities
- Audit of Banks
- Ethics and Terms of Audit Engagements
Paper 6A: Financial Management (FM) (Group 2)
- Scope & Objectives of Financial Management & Ratio Analysis
- Financing Decisions & Cost of Capital
- Capital Investment & Dividend Decisions
- Management of Working Capital
Paper 6B: Strategic Management (SM) (Group 2)
- Introduction to Strategic Management
- Strategic Analysis: External Environment
- Strategic Analysis: Internal Environment
- Strategic Choices
- Strategy Implementation and Evaluation
Practise past exam papers · Browse study modules and papers
CA Final subjects and chapters
| Paper | Subject |
|---|---|
| 1 | Financial Reporting |
| 2 | Advanced Financial Management |
| 3 | Advanced Auditing, Assurance and Professional Ethics |
| 4 | Direct Tax Laws and International Taxation |
| 5 | Indirect Tax Laws |
Paper 1: Financial Reporting (Ind AS) (Group 1)
- Module 1: Introduction to Ind AS & Conceptual Framework
- Module 2: Ind AS on Presentation and General Disclosures
- Module 3: Ind AS on Measurement based on Accounting Policies
- Module 4: Ind AS on Revenue & Leases
- Module 5: Ind AS on Financial Instruments
- Module 6: Ind AS on Group Accounting (Consolidation & Business Combinations)
- Module 7: Other Indian Accounting Standards
- Module 8: First-time Adoption, Analysis & Emerging Reporting
Paper 2: Advanced Financial Management (AFM) (Group 1)
- Financial Policy and Corporate Strategy
- Risk Management
- Advanced Capital Budgeting Decisions
- Security Analysis
- Security Valuation
- Portfolio Management
- Securitization
- Mutual Funds
- Derivatives Analysis and Valuation
- Foreign Exchange Exposure and Risk Management
- International Financial Management
- Interest Rate Risk Management
- Business Valuation
- Mergers, Acquisitions and Corporate Restructuring
- Startup Finance
Paper 3: Advanced Auditing, Assurance & Professional Ethics (Group 1)
- Quality Control
- General Auditing Principles & Responsibilities
- Audit Planning, Strategy and Execution
- Audit Evidence & Specific Considerations
- Completion and Review
- Reporting
- Specialized Areas
- Audit-related Services & Reviews
- Prospective Financial Information & Other Assurance
- Digital Auditing and Assurance
- Group Audits
- Audit of Banks & NBFCs
- Audit of Public Sector Undertakings (PSUs)
- Internal Audit
- Due Diligence, Investigation & Forensic Accounting
- Emerging Areas: SDG & ESG Assurance
- Professional Ethics & Liabilities of Auditors
Paper 4: Direct Tax Laws & International Taxation (Group 2)
- Assessment of Companies & Special Regimes
- Assessment of Various Entities & Special Trusts
- Anti-Avoidance & Business Restructuring
- Transfer Pricing Provisions (Sections 92 to 92F)
- Non-Resident Taxation & Cross-Border Transactions
- Double Taxation Relief & Tax Treaties
- Deduction and Collection of Tax at Source (TDS & TCS)
- Assessment, Search, Appeals & Offences
Paper 5A: Indirect Tax Laws – Goods and Services Tax (GST) (Group 2)
- Module 1: Levy and Collection of CGST and IGST
- Module 2: Procedures under GST
- Module 3: Refunds
- Module 4: Job Work & Special Liabilities
- Module 5: Administration, Assessment & Audit
- Module 6: Inspection, Demands, Offences & Penalties
- Module 7: Appeals, Revision & Advance Ruling
- Module 8: Ethics & Residuary Provisions
Paper 5B: Indirect Tax Laws – Customs & Foreign Trade Policy (FTP) (Group 2)
- Levy, Valuation & Clearance Procedures
- Foreign Trade Policy Schemes & Administration
Practise past exam papers · Browse study modules and papers
Check the applicable syllabus and announcements on ICAI’s Board of Studies portal.