ICAI CA Syllabus 2023: Download Latest Syllabus for CA Foundation, Intermediate and Final Courses

Q: Who prescribes CA syllabus?

The Institute of Chartered Accountants of India, the agency that conducts and regulates CA profession in the country, prescribes the CA syllabus for all three levels- Foundation, Intermediate and Final as well as other courses/certifications. They are the sole authority in India for deciding the syllabus, pattern, course structure, pedagogy, exam, eligibility, fees and CA certification. When candidates complete the CA Foundation, Intermediate and Final courses, then the ICAI offers certification to them for professional practice. Only ICAI certification is considered valid in India for practice of Chartered Accountancy as a profession.

Q: How many papers are there in each level of CA course?

In the CA Foundation course, there are four papers whereas in the CA Intermediate and Final courses, there are eight papers each. Candidates have to clear each paper with minimum 40 per cent marks to be able to clear the CA course levels. The minimum marks requirement is mandatory and common for all candidates. Candidates can take any number of attempts to clear the course papers or the course level. A very less percentage of candidates are able to clear any CA course level in the first attempt. The question papers of each course are high difficulty level and require long hours of study.

Q: Is there any change in the CA syllabus 2023?

No, there is no change in the syllabus of any of the CA papers for sessions of 2023. The course training and examinations for 2023 are based on the previously available CA syllabus. The syllabus and sample questions papers can be downloaded from the ICAI CA website. It is also shared with students upon registration. To further familiarize candidates with the syllabus of CA Foundation, CA Intermediate and CA Final courses, the ICAI conducts mock test sessions which registered candidates can take as per the schedule.

Q: Which Foundation course do I need to pursue for CA?

Dear Ishan, on clearing your 12th you can register for Common Proficiency Test of ICAI popularly known as CPT. However, as per the revised scheme of ICAI, CPT is now renamed as Foundation Course. It will consist of four papers - Paper 1: Principles and Practices of Accounting (100 Marks) Paper 2: Business Law & Business Correspondence and Reporting (100 Marks) Section A: Business Law (60 Marks) Section B: Business Correspondence and Reporting (40 Marks) Paper 3*: Business Mathematics and Logical Reasoning &Statistics (100 Marks) Part I: Business Mathematics and Logical Reasoning (60 Marks) Part II: Statistics (40 Marks) Paper 4*: Business Economics & Business and Commercial Knowledge (100 Marks) Part I: Business Economics (60 Marks) Part II: Business and Commercial Knowledge (40 Marks) You can register in CPC till 30th June 2017 and can appear for CPT in Dec. 2017. In case you register after 30th June 2017, you have to compulsorily register in Foundation (under the Revised Scheme) and can appear for Foundation Examination in May 2018. Out of 4 papers, 2 papers are subjective type (Paper 1 & 2) and rest of the 2 papers are objective type (Paper 3 & 4). For any further details kindly visit the below mentioned URL. https://www.icai.org/new_post.html?post_id=291&c_id=165 I hope this would suffice. All the best and God bless you.

Q: How to become CA. Which course can I pursue?

For CA, you have to clear 3 levels. 1. Common Proficiency Test needs to be qualified. 2. Integrated Professional Competence Course needs to be qualified. 3. Three years article ship or training has to be undergone under a Practicing Chartered accountant CA Final exams need to appear for. These steps need to be followed after 12th but if you are graduate then there is no need to appear in CPT (1 level). Salary packages are very attractive. In the beginning, you can work under some CA or can join any company. After gaining experience you can also start your own practice. Good luck.

Q: What are the books for the ICAI CA exam?

ICAI has its own study mate for different levels of exams. Once you register yourself with the icai they will provide you the details to login into to their portal & from there you can order book using coupon. Books are free once you register with icai but if you want to prefer additional books then here are some names. Mercantile Law by MC Kucchal and Vivek Kucchal CA Foundation Principles and Practice of Accounting by Taxmann Quicker Business Mathematics Logical Reasoning and Statistics by Taxmann Fundamentals of Accounting for CA CPT by PC Tulsian and Bharat Tulsian Simplified Approach to Financial Management and Economics for Finance-Theory by CA K. Hariharan.

Q: How can I prepare for CA Foundation?

Step 1: Know the details of CA Foundation syllabus and exam pattern Check the syllabus for the CA Foundation exam. Understand the marking scheme and the weightage of each subject. Step 2: Make a time table for preparation Allocate time for each subject and stick to the schedule. Set aside dedicated study hours each day to cover the syllabus. Join a coaching institute for guidance and mentorship Step 3: Get study material including, books and sample papers for practising Use the recommended textbooks and study materials for each subject. Practice with sample papers and revision tests to improve your understanding of the topics and concepts. Step 4: Analyse your preparation, take mock tests and revise Analyze your progress and identify your strengths and weaknesses. Take mock tests to simulate the actual exam experience and improve your time management skills. Revise the subjects regularly to retain the information and improve your confidence.

Q: What is the syllabus of ICAI CA Foundation course?

ICAI CA Foundation is the first level of the course. This level may be considered the easiest of all the courses. The syllabus of ICAI CA Foundation includes the following topics: Principles and Practice of Accounting Business Laws and Business Correspondence and Reporting Business Mathematics Logical Reasoning and Statistics Business Economics Business and Commercial Knowledge Candidates need to clear all the papers relate to these subjects in order to move to Intermediate level. The minimum score requirement id 40 per cent in every paper.

Q: How can I prepare for CA Intermediate?

CA Intermediate is tougher than CA Foundation, so the preparation strategy can be same but has to be more focused. Here’s how you can plan and prepare for CA Intermediate. Step 1: Know the details of CA Intermediate syllabus and exam pattern Check the syllabus and paper-wise topics included in the course level. Understand the weightage of each subject and marking scheme Step 2: Make a time table for CA Intermediate preparation Divide the time paper-wise. Allocate time for each subject of and stick to the schedule. Join a coaching institute for guidance and mentorship. Step 3: Get study material including, books and practice sample papers Use the recommended textbooks and study materials. Practice with sample papers and revision tests to gain control over topics and concepts. Step 4: Analyse your preparation, take mock tests and revise Analyze your progress and identify your strengths and weaknesses. Take mock tests to improve your accuracy in problem solving. Revise the subjects, examples and formulae regularly.

Q: What is the syllabus of ICAI CA Intermediate course?

After clearing the CA Foundation course, candidates move to the next level which is CA Intermediate. The syllabus of ICAI CA Intermediate course includes the following: Accounting Business Laws Ethics and Communication Cost Accounting and Financial Management Taxation Advanced Accounting Auditing and Assurance Information Technology and Strategic Management Financial Management and Economics for Finance. These subjects are difficult to crack and need a good amount of dedication and coaching. Candidates need to score a minimum of 40 per cent in each paper to clear the course level.

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Exam On: 30 Dec '23

Vipra ShrivastavaSenior Manager - Content

Updated on Nov 20, 2023 15:23 IST

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?

Table of Contents

ICAI CA Syllabus and Course Highlights
CA Foundation Syllabus 2023
CA Intermediate Syllabus 2023
ICAI CA Final Syllabus 2023
Best Books for CA Courses
FAQs on ICAI CA Syllabus

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
Exam Name	Chartered Accountancy (CA) exam
Exam Conducting body	ICAI
Exam Mode	Computer based test mode
Exam Levels	CA Foundation CA Intermediate CA Final
Number of papers	CA Foundation: 4 CA Intermediate: 8 CA Final: 8
Frequency	Twice in a year: May November
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

ICAI CA Syllabus Intemediate Nov 2023

ICAI CA Syllabus Final 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
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

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
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

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
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

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
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 5: Business Cycles	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
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
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)	Corporate Social Responsibility Reporting

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
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

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
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

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
Company Law	Securities Laws

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
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	Pricing Strategies/ Decisions
Part B: Performance 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

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
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	Operational Risk Management

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
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

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
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

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
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

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
Conceptual Framework for Financial Reporting as per IFRS	Application of International Financial Reporting Standards
Significant Differences Between IFRS and US GAAPs	Application of International Financial Reporting Standards

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
Financial Accounting and Reporting	Management Accounting
Audit and Assurance	Corporate Laws
Taxation	Business Strategy and Management
Finance and Financial Management	Business Strategy and Management

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
Part I : Direct Tax Laws	Part II: International Taxation

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
Part-I: Goods and Services Tax	Part-II: Customs & FTP

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