ICAI CA Syllabus 2022: Download Latest Syllabus for CA Foundation, Intermediate and Final Courses

Institute of Chartered Accountants of India Exam 2022 ( ICAI Exam )

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Results On: 10 Aug '22

Vipra Shrivastava

Vipra ShrivastavaSenior Manager - Content

Updated on Jun 15, 2022 11:28 IST

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

  • 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

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:

FAQs on ICAI CA Syllabus

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

A: The syllabus of ICAI CA Foundation course includes Principles and Practice of Accounting, Business Laws and Business Correspondence and Reporting, Business Mathematics, Logical Reasoning and Statistics and Business Economics and Business and Commercial Knowledge.

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

A: The syllabus of ICAI CA Intermedia course includes Accounting, Business Laws, Ethics and Communication, Cost Accounting and Financial Management, Taxation, Advanced Accounting, Auditing and Assurance, Information Technology and Strategic Management and Financial Management and Economics for Finance.

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

A: The syllabus of ICAI CA Final course includes Financial Reporting, Strategic Financial Management, Advanced Auditing and Professional Ethics, Corporate and Economic Laws, Strategic Cost Management and Performance Evaluation, Risk Management, Financial Services and Capital Markets, International Taxation, Economic Laws, Global Financial Reporting Standards, Multidisciplinary Case Study, Direct Tax Laws and International Taxation and Indirect Tax Laws.

Q: Who prescribes CA syllabus?

A: 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.

Q: What is the time duration of CA exams?

A: The time duration of CA exams varies for each paper. Some papers are of two hours duration whereas some are of three hours duration.

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

A: In the CA Foundation course, there are four paper where as in the CA Intermediate and Final courses, there are eight papers each.

Q: Is there any change in the CA syllabus 2022?

A: No, there is no change in the syllabus of any of the CA papers. The course training and examinations for 2022 will be based on previously available syllabus.

Q: What is the passing mark in CA courses?

A: Candidates need to 40 per cent in each paper of a group and 50 per cent in aggregate in all the papers of a group. This minimum mark criterion is applicable to all three courses - Foundation, Intermediate and Final.

Q: How many attempts are required to clear CA exams?

A: There is no fixed number of attempts prescribed or recommended to clear CA exams. One can keep making the attempt until they clear all the levels with the minimum passing marks. Candidates must assess their skills and ability to decide in how many attempts they will be able to clear CA exams.

Q: Can I pursue CA after graduation?

A: Yes, one can pursue CA course after graduation. Such candidates will not have to clear the Foundation level. They can directly register for CA Intermediate course.

Q: Can I pursue CA after class 10?

A: Yes, according to a guideline introduced by the ICAI a few years ago, candidate can take provisional admission to foundation course of ICAI after class 10 exam. However, the provisional admission will be regularised once a candidate clears class 12 exam.

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