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CA syllabus is prescribed by the ICAI. The CA course comprises three levels - CA Foundation, CA Intermediate and CA Final. Candidates who wish to pursue the ICAI CA course have to clear the examinations of all the three levels to get the certification. The CA syllabus of all course levels inlcudes topics related to taxation auditing and law.
CA syllabus for each course is to be completed within a time frame to be able to appear for the exam. The ICAI CA exams for Foundation, Intermediate and Final courses are conducted twice a year - May and November. There is no change in the CA syllabus for 2022. Here we have shared ICAI CA syllabus 2022 of all the three levels:
CA Course and Syllabus Highlights
Before taking a look at the ICAI CA course syllabus in detail, check the highlights of the course below:
ICAI CA Exams |
Details |
---|---|
Exam Name |
Chartered Accountancy (CA) exam |
Exam Conducting body |
ICAI |
Exam Mode |
Computer test mode based |
Exam Levels |
|
Number of papers |
|
Frequency |
Twice in a year
|
Level of Difficulty |
Moderate to tough |
Number of attempts |
Multiple |
CA Foundation Course Syllabus
The CA Foundation course has four parts. Given below are the topics covered in each of the four papers of CA Foundation syllabus:
CA Foundation Paper-1: Principles and Practice of Accounting
Module-1 |
Module-2 |
---|---|
Chapter 1: Theoretical Framework |
Chapter 7: Preparation of Final Accounts of Sole Proprietors |
Chapter 2: Accounting Process |
Chapter 8: Partnership Accounts |
Chapter 3: Bank Reconciliation Statement |
Chapter 9: Financial Statements of Not-for-Profit Organizations |
Chapter 4: Inventories |
Chapter 10: Company Accounts |
Chapter 5: Concept and Accounting of Depreciation |
|
Chapter 6: Accounting for Special Transactions |
CA Foundation Paper-2: Business Laws and Business Correspondence and Reporting
Paper 1 Sec A: Business Laws |
Paper 2 Sec B: Business Correspondence and Reporting |
---|---|
Chapter 1: The Indian Contract Act, 1872 |
Chapter 1: Communication |
Chapter 2: The Sale of Goods Act, 1930 |
Chapter 2: Sentence Types and Direct-Indirect, Active-Passive Speech |
Chapter 3: The Indian Partnership Act, 1932 |
Chapter 3: Vocabulary |
Chapter 4: The Limited Liability Partnership Act, 2008 |
Chapter 4: Comprehension Passages |
Chapter 5: The Companies Act, 2013 |
Chapter 5: Note Making |
Chapter 6: Introduction to Basics of Writing |
|
Chapter 7: Precis Writing |
|
Chapter 8: Article Writing |
|
Chapter 9: Report Writing |
|
Chapter 10: Writing Formal Letters and Official Communication |
|
Chapter 11: Writing Formal Mails |
|
Chapter 12: Resume Writing |
|
Chapter 13: Meetings |
CA Foundation Paper-3: Business Mathematics, Logical Reasoning and Statistics
Part A: Business Mathematics |
Part B: Logical Reasoning |
Part-C: Statistics |
---|---|---|
Chapter 1: Ratio and Proportion, Indices, Logarithms |
Chapter 9: Number Series, Coding and Decoding and Odd Man Out |
Chapter 14: Statistical Description of Data |
Chapter 2: Equations and Matrices |
Chapter 10: Direction Tests |
Chapter 15: Measures of Central Tendency and Dispersion |
Chapter 3: Linear Inequalities |
Chapter 11: Seating Arrangements |
Chapter 16 : Probability |
Chapter 4: Time Value of Money |
Chapter 12: Blood Relations |
Chapter 17: Theoretical Distributions |
Chapter 5: Basic Concepts of Permutations and Combinations |
Chapter 13: Syllogism |
Chapter 18: Correlation And Regression |
Chapter 6: Sequence and Series - Arithmetic and Geometric Progressions |
Chapter 19: Index Number and Time Series |
|
Chapter 7: Sets, Functions and Relations |
||
Chapter 8: Basic Concepts of Differential and Integral Calculus |
CA Foundation Paper-4: Business Economics and Business and Commercial Knowledge
Part I: Business Economics |
Part 2: Business and Commercial Knowledge |
---|---|
Chapter 1: Nature & Scope of Business Economics |
Chapter 1: Business and Commercial Knowledge – An Introduction |
Chapter 2: Theory of Demand and Supply |
Chapter 2: Business Environment |
Chapter 3: Theory of Production and Cost |
Chapter 3: Business Organizations |
Chapter 4: Meaning and Types of Markets |
Chapter 4: Government Policies for Business Growth |
Chapter 5: Business Cycles |
Chapter 5: Organizations Facilitating Business |
Chapter 6: Common Business Terminologies |
CA Intermediate Syllabus
The CA Intermediate course has two groups and eight papers on accounting, auditing, business law, taxation, etc. Check the table below for CA Intermediate syllabus:
Syllabus for CA Intermediate Course |
|
---|---|
Group I |
Group II |
Paper - 1: Accounting |
Paper - 5: Advanced Accounting |
Paper - 2 : Business Laws, Ethics and Communication |
Paper - 6: Auditing and Assurance |
Paper - 3: Cost Accounting and Financial Management |
Paper - 7: Information Technology and Strategic Management |
Paper - 4: Taxation |
Paper - 8: Financial Management and Economics for Finance |
ICAI CA Final Course Syllabus
Given below IS the syllabus of ICAI CA Final course. The syllabus largely includes topics on tax and financial management. There are eight papers in CA Final course and Paper 6 has six parts.
CA Final Paper 1: Financial Reporting |
|
---|---|
Framework for Preparation and Presentation of Financial Statements |
Analysis of Financial Statements |
Application of Indian Accounting Standards (Ind AS) |
Integrated Reporting |
Indian Accounting Standards on Group Accounting |
Corporate Social Responsibility Reporting |
Accounting and Reporting of Financial Instruments (as per Ind AS) |
|
CA Final Paper 2: Strategic Financial Management |
|
---|---|
Financial Policy and Corporate Strategy |
Portfolio Management |
Risk Management |
Securitization |
Security Analysis |
Mutual Fund |
Security Valuation |
Derivatives Analysis and Valuation |
Foreign Exchange Exposure and Risk Management |
International Financial Management |
Interest Rate Risk Management |
Corporate Valuation |
Mergers, Acquisitions and Corporate Restructuring |
Startup Finance |
CA Final Paper 3: Advanced Auditing and Professional Ethics |
|
---|---|
Auditing Standards, Statements and Guidance Notes |
Special features of audit of Banks, Insurance & Non Banking Financial Companies |
Audit Planning, Strategy and Execution |
Audit under Fiscal Laws |
Risk Assessment and Internal Control |
Audit of Public Sector Undertakings |
Special aspects of Auditing in an Automated Environment |
Liabilities of Auditors |
Audit of Limited Companies |
Internal Audit, Management and Operational Audit |
Audit Reports |
Due Diligence, Investigation and Forensic Audit |
Audit Committee and Corporate Governance |
Peer Review and Quality Review |
Audit of Consolidated Financial Statements |
Professional Ethics |
CA Final Paper 4: Corporate and Economic Laws |
|
---|---|
Company Law |
Securities Laws |
CA Final Paper 5: Strategic Cost Management and Performance Evaluation |
|
---|---|
Part A: Strategic Cost Management and Decision Making |
Part A: Strategic Decision Making |
Strategic Cost Management |
Decision Making |
Cost Management Techniques |
Pricing Strategies/ Decisions
|
Cost Management for Specific Sectors |
|
Part B: Performnce Evaluation and Control |
Part B: Managerial Control |
Performance Measurement and Evaluation |
Budgetary Control |
Divisional Transfer Pricing |
Standard Costing |
Strategic Analysis of Operating Income |
Case Study |
CA Final Paper 6 A: Risk Management |
|
---|---|
Introduction to risk |
Credit risk measurement and management |
Source and evaluation of risks |
Risk associated with corporate governance |
Risk management |
Enterprise Risk Management |
Evaluation of Risk Management Strategies |
Operational Risk Management |
Risk model |
CA Final Paper – 6 B: Financial Services and Capital Markets |
|
---|---|
Global Financial Markets |
Global Financial Markets |
Impact of various Policies of Financial Markets |
Impact of various Policies of Financial Markets |
Capital Market - Primary |
Capital Market - Primary |
Capital Market - Secondary |
Capital Market - Secondary |
Money Market |
Money Market |
Institutions and Intermediaries |
Institutions and Intermediaries |
Commodity Market |
Commodity Market |
Banking as source of Capital including NBFCs |
Banking as source of Capital including NBFCs |
Mutual Funds |
Mutual Funds |
CA Final Paper – 6 C: International Taxation |
|
---|---|
Part I- Taxation of International Transactions and Non-resident Taxation in India |
Part II - Other aspects of International Taxation |
Transfer Pricing provisions under the Income-tax Act, 1961 |
Overview of Model Tax Conventions |
Other Provisions relating to taxation of international transactions and non-resident taxation under the Income-tax Act, 1961 |
Tax treaties, Application and Interpretation |
Law and Procedures under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 – An Overview. |
Anti Avoidance Measures |
Taxation of E-Commerce Transactions |
CA Final Paper – 6 D: Economic Laws |
|
---|---|
World Trade Organization (WTO) covering its Role, Principles, Functions and Dispute Settlement Mechanism |
Prevention of Money Laundering Act, 2002 and Rules/ Regulations |
Competition Act, 2002 and Rules/ Regulations |
Foreign Exchange Management Act, 1999 and Rules/ Regulations |
Real Estate (Regulation and Development) Act, 2016 [Central Act and Rules/ Regulations] |
Prohibition of Benami Property Transactions Act, 1988 and Rules/ Regulations |
Insolvency and Bankruptcy Code, 2016 and Rules/ Regulations |
CA Final Paper – 6 E: Global Financial Reporting Standards |
|
---|---|
Conceptual Framework for Financial Reporting as per IFRS |
Application of International Financial Reporting Standards |
Significant differences between IFRS and US GAAPs |
|
CA Final Paper – 6 F: Multidisciplinary Case Study |
|
---|---|
Financial Accounting and Reporting |
Management Accounting |
Audit and Assurance |
Corporate Laws |
Taxation |
Business Strategy and Management |
Finance and Financial Management |
CA Final Paper – 7 : Direct Tax Laws and International Taxation |
|
---|---|
Part I : Direct Tax Laws |
Part II: International Taxation |
CA Final Paper 8 : Indirect Tax Laws |
|
---|---|
Part-I: Goods and Services Tax |
Part-II: Customs & FTP |
Read More:
- ICAI CA 2022 dates
- ICAI CA 2022 application forms
- ICAI CA exam pattern 2022
- ICAI CA admit card 2022
- ICAI CA result 2022
FAQs on ICAI CA Syllabus
Q: What is the syllabus of ICAI CA Foundation course?
Q: What is the syllabus of ICAI CA Intermediate course?
Q: What is the syllabus of ICAI CA Final course?
Q: Who prescribes CA syllabus?
Q: What is the time duration of CA exams?
Q: How many papers are there in each level of CA course?
Q: Is there any change in the CA syllabus 2022?
Q: What is the passing mark in CA courses?
Q: How many attempts are required to clear CA exams?
Q: Can I pursue CA after graduation?
Q: Can I pursue CA after class 10?
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