
Vipra ShrivastavaSenior Manager - Content
ICAI CA syllabus is prescribed by the Institute of Chartered Accountants of India (ICAI). The CA syllabus 2023 includes all topics related to taxation, auditing and busines law.
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 professional certification. The syllabus of CA Foundation is easiest and the syllabus of CA Final is the toughest. In this article, you will read all about CA Foundation syllabus, CA Intermediate syllabus and CA Final syllabus.
Q: Who prescribes CA syllabus?
Q: How many papers are there in each level of CA course?
Q: Is there any change in the CA syllabus 2023?
ICAI CA Syllabus and Course Highlights
- Candidates have to complete the CA syllabus for each course within a given time frame to be eligible to appear for the exam.
- The ICAI CA exams for Foundation, Intermediate and Final courses are conducted twice a year in May-June and November-December.
- Candidates can register for the CA exam as per their eligibility and course level.
- Candidates cannot move to the next level of the course until they clear their first course level.
- Candidates can move to the next level of the CA course only after they have scored passing marks or more in all the papers of the current level with 50 per cent marks in aggregate (40 per cent in each paper).
- Those who decide to pursue CA course after graduation can take direct admission in to CA Intermediate course.
Here we have shared ICAI CA syllabus 2023 highlights of all the three levels:
ICAI CA Exams |
Details |
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Exam Name |
Chartered Accountancy (CA) exam |
Exam Conducting body |
ICAI |
Exam Mode |
Computer based test mode |
Exam Levels |
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Number of papers |
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Frequency |
Twice in a year:
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Level of Difficulty |
Moderate to tough |
Number of attempts |
Multiple |
Study Guidelines for November 2023 Examinations
The ICAI has announced some inclusions and exclusions in the subjects of CA Foundation, Intermediate and Final courses. Check the below PDFs for the changes in CA syllabus and prepare accordingly.
ICAI CA Syllabus Foundation Nov 2023
Q: How can I prepare for CA?
Q: Which Foundation course do I need to pursue for CA?
Q: How to become CA. Which course can I pursue?
CA Foundation Syllabus 2023
The CA Foundation course is divided into four parts. Given below are the topics covered in each of the four papers of the CA Foundation syllabus. Candidates have to master these topics through their course period to crack the exam.
CA Foundation Paper 1: Principles and Practice of Accounting
The CA Foundation paper 1 has 10 chapters divided in two modules. Check the chapter names below:
CA Foundation Module-1 |
CA Foundation Module-2 |
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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 |
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Chapter 6: Accounting for Special Transactions |
CA Foundation Paper-2: Business Laws and Business Correspondence and Reporting
The CA Foundation paper has 2 sections. Section 1 has 5 paper and section 2 has 13 papers. Check the chapter names below. These chapters have to be covered in a given time limit to be able to appear for the Foundation exam.
Paper 1 Sec A: Business Laws |
Paper 2 Sec B: Business Correspondence and Reporting |
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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 |
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Chapter 7: Precis Writing |
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Chapter 8: Article Writing |
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Chapter 9: Report Writing |
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Chapter 10: Writing Formal Letters and Official Communication |
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Chapter 11: Writing Formal Mails |
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Chapter 12: Resume Writing |
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Chapter 13: Meetings |
CA Foundation Paper-3: Business Mathematics, Logical Reasoning and Statistics
The CA Foundation paper 3 has three parts. Part 1 has 8 chapters, part 2 has 5 chapters and part 3 has 6 chapters. Check the chapter names below:
Part A: Business Mathematics |
Part B: Logical Reasoning |
Part-C: Statistics |
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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 |
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Chapter 7: Sets, Functions and Relations |
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Chapter 8: Basic Concepts of Differential and Integral Calculus |
CA Foundation Paper-4: Business Economics and Business and Commercial Knowledge
The CA Foundation paper 4 has two parts. Part 1 has 5 chapters and Part 2 has 6 chapters. Check the chapter names below:
Part I: Business Economics |
Part 2: Business and Commercial Knowledge |
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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 |
Q: What are the books for the ICAI CA exam?
Q: How can I prepare for CA Foundation?
Q: What is the syllabus of ICAI CA Foundation course?
CA Intermediate Syllabus 2023
The CA Intermediate course has 2 groups and 8 papers pertaining to accounting, auditing, business law, taxation, etc. Check the table below for CA Intermediate syllabus:
Syllabus for CA Intermediate Course |
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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 |
Q: How can I prepare for CA Intermediate?
Q: What is the syllabus of ICAI CA Intermediate course?
ICAI CA Final Syllabus 2023
Given below is the syllabus of ICAI CA Final course. The CA Final syllabus largely includes topics on tax and financial management. There are 8 papers in CA Final course and Paper 6 has 6 parts.
CA Final Paper 1
CA Final Paper 1 - Financial Reporting has 7 topics. Check below the topics included in the syllabus of this paper.
CA Final Paper 1: Financial Reporting |
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CA Final Paper 2
CA Final Paper 2 - Strategic Financial Management has 14 topics. Check below the topics included in the syllabus of this paper.
CA Final Paper 2: Strategic Financial Management |
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CA Final Paper 3
CA Final Paper 3 - Advanced Auditing and Professional Ethics has 16 topics. Check below the topics included in the syllabus of this paper.
CA Final Paper 3: Advanced Auditing and Professional Ethics |
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CA Final Paper 4
CA Final Paper 4 - Corporate and Economic Law has 2 topics. Check below the topics included in the syllabus of this paper.
CA Final Paper 4: Corporate and Economic Laws |
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CA Final Paper 5
CA Final Paper 5 - Strategic Cost Management and Performance Evaluation has 4 parts. Check below the topics included in the syllabus of this paper.
CA Final Paper 5: Strategic Cost Management and Performance Evaluation |
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Part A: Strategic Cost Management and Decision Making |
Part A: Strategic Decision Making |
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Part B: Performance Evaluation and Control |
Part B: Managerial Control |
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CA Final Paper 6 A
CA Final Paper 6A - Risk Management has 9 topics. Check below the topics included in the syllabus of this paper.
CA Final Paper 6 A: Risk Management |
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CA Final Paper 6 B
CA Final Paper 6 B - Financial Services and Capital Markets has 18 topics. Check below the topics included in the syllabus of this paper.
CA Final Paper 6 B: Financial Services and Capital Markets |
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CA Final Paper 6 C
CA Final Paper 6 C - International Taxation has 9 topics. Check below the topics included in the syllabus of this paper.
CA Final Paper 6 C: International Taxation |
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CA Final Paper 6 D
CA Final Paper 6 D - Economic Laws has 7 topics. Check below the topics included in the syllabus of this paper.
CA Final Paper 6 D: Economic Laws |
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CA Final Paper 6 E
CA Final Paper 6 E - Global Financial Reporting Standards has 3 topics. Check below the topics included in the syllabus of this paper.
CA Final Paper 6 E: Global Financial Reporting Standards |
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CA Final Paper 6 F
CA Final Paper 6 F - Global Financial Reporting Standards has 7 topics. Check below the topics included in the syllabus of this paper.
CA Final Paper 6 F: Multidisciplinary Case Study |
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CA Final Paper 7
CA Final Paper 7 - Direct Tax Laws and International Taxation has 2 topics. Check below the topics included in the syllabus of this paper.
CA Final Paper – 7 : Direct Tax Laws and International Taxation |
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CA Final Paper 8
CA Final Paper 8 - Indirect Tax Laws has 2 topics. Check below the topics included in the syllabus of this paper.
CA Final Paper 8 : Indirect Tax Laws |
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Q: How can I prepare for CA Final?
Q: What is the syllabus of ICAI CA Final course?
Best Books for CA Courses
- CA Foundation Books for Paper 1- Principles and practice of Accounting by PC Tulsian and Bharat Tulsian.
- CA Foundation Books for Paper 2- Business laws and business correspondence and reporting by PC Tulsian, Tushar Tulsian and Bharat Tulsian
- CA Foundation Books for Paper 3- Business mathematics, statistics and logical reasoning by Kailash Thakur
- CA Foundation Books for Paper 4- Business Economics and Business and commercial knowledge by Bharat Tulsian. P.C Tulsian
- CA Foundation scanner cum compiler by Dr S.K Agarwal, CA Manmeet Kaur
- Fundamentals of Accounting by Grewal's Accountancy
- Fundamentals of Accounting PC Tulsian and Bharat Tulsian
- Mercantile Law by MC Kucchal, Vivek Kucchal
- Mercantile law study Material by ICAI
- General Economics by PM Salwan, Pranjal B Deshpande
- General Economics by SK Agrawal
- General Economics by ICAI
- Quantitative Aptitude by Dr T Padma and KCP Rao
Read More:
FAQs on ICAI CA Syllabus
Check here Frequently Asked Questions (FAQs) related to ICAI CA Exam Syllabus:
Q: How can I prepare for CA Final?
Q: What is the timings of CA exams?
Q: What is the passing mark in CA courses?
Q: Can I pursue CA after graduation?
Q: I have 88% in my HSC boards and I am going for CA with BAF. Can you suggest some colleges having least attendance issue in Mumbai?
Q: What is Professional Competence Course or PCC in CA?
Q: What is Integrated Professional Competence Course or IPCC in CA?
News & Updates
Get prep tips, practice papers, exam details and important updates
ICAI Exam Exam
Student Forum
Answered a month ago
In India, only one institute has the authority to conduct CA exams i.e ICAI (The Institute of Chartered Accountants of India). You can register for the exam through their official website.
A
Answered a month ago
The fees for CA Final course (New and Old Schemes) is INR 1,800 for single group and INR 3,300 for both groups. Candidates have to pay the fee at the time of online form submission. Candidates must submit the fee and application form before the deadline otherwise they will have to pay an additional
Answered a month ago
The fees for CA Intermediate/ Intermediate (IPC) (Old and New Schemes) is INR 1,500 for single group and INR 2,700 for both groups, to be paid at the time of form submission. Candidates must pay the fee before deadline of form submission to avoid penalty of late fee (INR 600). The fee is non-refunda
Answered a month ago
The fees for registration of CA Foundation course is INR 9,000 for single group and the exam fee is INR 1500. Candidates have to pay the CA exam fee at the time of form submission. They must do so before the deadline set for the CA Foundation exam of a particular phase to avoid penalty of late fee o
Answered a month ago
Yes, in case you have created login from November / December 2016 CA exam onwards, you don’t need to recreate the login even if you have converted to New Course. You can log in with your credentials and avail the services offered by the ICAI.
In fact, once you have created a login ID for the CA cours
Answered a month ago
Yes, candidates can fill the CA form partly before and complete it later but they must ensure to complete the form filling and submission process before the last date so that their application is accepted. The ICAI provides late fee submission facility to candidates for a week, however candidates sh
Answered a month ago
The application form submission mode for CA exams is online. Candidates have to fill and submit ICAI CA exam forms on the official website of the exam agency only. The ICAI does not host the exam form at any other website. Candidates must avoid filling the exam form through any other means or platfo
Answered a month ago
If you’ve forgotten your login password for ICAI account, you don’t need to worry. You can recover/change it by using the forgot password feature available on the login page. To recover your password or create a new password for ICAI login, you can go to the login option on the homepage of official
Answered a month ago
After completing CA Final course, students can start independent practice or join an auditing firm as chartered accountant or analyst. If they join an auditing firm or a company, then they can seek full-time employment. Top job options for certified CAs are Finance Manager, Tax Manager, Certified Pu
Answered a month ago
If a candidate is unable to clear the CA Final course exam in the first attempt, they can reappear. The initial registration for Final Course is valid for five years, which means each candidate gets 10 attempts. After five years, they can register again for the next five years. The certificate to pr
Which are the websites to register for ICAI CA exams?