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CA or Chartered Accountancy course has three levels – Foundation, Intermediate and Final. CA Foundation course is the first level that candidates have to clear. Intermediate is the second level and Final is the third level that a candidate needs to clear to be certified as a Chartered Accountant.

One can pursue CA course after class 12 or after Graduation. In case a student chooses to pursue CA course after Class 12, he/she will have to register for CA Foundation course. If a student decides to pursue CA course after graduation, he/she can directly register for CA Intermediate course. The CA exams are conducted twice in a year – May and December. Candidates can take the exams multiple times, until they clear course level. Read below to know all about the Chartered Accountant course, including level wise course syllabus and assessment.

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Chartered Accountancy: Course and Syllabus

The Chartered Accountancy course can be considered as a part-time education mode as there are no regular classes. After registering for the CA course, candidates study from the study material provided by the ICAI for a few months before appearing for the exam. In the CA Foundation course, one gets a four-month study period, whereas in the Intermediate course, one gets an eight-month study period.

After completing CA Intermediate, one has to register for three-year practical training for Final course. One has to appear in the exams for Final course within the last six months of practical training. Below is the syllabus covered in each CA course and marking schemes (officially known as skill assessment) of education and training at all levels of CA courses:

Also Read: ICAI CA Exams-Dates, Registration, Fees, Eligibility

CA Course: Foundation Level

The CA Foundation course has four papers. Check below the subjects and topics included in the four papers of CA Foundation course:

CA Foundation Paper	CA Foundation Topics
Paper 1	Principles and Practice of Accounting
Paper 2	Business Laws & Business Correspondence and Reporting	Section A: Business Laws Section B: Business Correspondence and Reporting
Paper 3	Business Mathematics and Logical Reasoning & Statistics	Part 1: Business Mathematics and Logical Reasoning Part 2: Statistics
Paper 4	Business Economics & Business and Commercial Knowledge	Part 1: Business Economics Part 2: Business and Commercial Knowledge

CA Foundation Course – Marking Scheme (Skill Assessment)

In CA Foundation, candidates are assessed on their comprehension and application skills. Check the marking scheme of ICAI CA Foundation course exam below:

CA Foundation Papers		Level I: Comprehension & Knowledge	Level II: Application
1	Principles and Practice of Accounting	5%-20%	80%-95%
2A	Business Laws	50%-65%	35%-50%
2B	Business Correspondence and Reporting	100%	-
3	Business Mathematics and Logical Reasoning & Statistics	-	100%
4I	Business Economics	40%-50%	50%-60%
4II	Business and Commercial Knowledge	100%	-

CA Course: Intermediate Level

The CA Intermediate course is divided into two groups. Both the groups have four papers each. One has to pass both the groups of CA Intermediate course to move to the next level, i.e. Final course. Check below the subjects and topics included in the eight papers of ICAI CA Intermediate course:

CA Intermediate Groups	CA Intermediate Paper Name
Group I	Paper 1: Accounting	-
	Paper 2: Corporate and other Laws	Part 1: Company Law
		Part 2: Other Laws
	Paper 3: Cost and Management Accounting	-
	Paper 4: Taxation	Section A: Income Tax Law
		Section B: Indirect Taxes
Group II	Paper 5: Advanced Accounting	-
	Paper 6: Auditing and Assurance	-
	Paper 7: Enterprise Information Systems & Strategic Management	Section A: Enterprise Information Systems
		Section B: Strategic Management
	Paper 8: Financial Management and Economics for Finance	Section A: Financial Management
		Section B: Economics for Finance

CA Intermediate Course Marking Scheme (Skill Assessment)

In CA Intermediate course too, assessment is made on the candidate’s comprehension and application skills. Given below is the marking scheme of ICAI CA Intermediate Course Exam:

CA Intermediate Papers		Level I Comprehension & Knowledge	Level II Analysis & Application
1	Accounting	5%-15%	85%-95%
2	Part I: Company Law	40%-55%	45%-60%
2	Part II: Other Laws	35%-55%	45%-65%
3	Cost and Management Accounting	20%-30%	70%-80%
4A	Income-tax law	5%-20%	80%-95%
4B	Indirect Taxes	20%-45%	55%-80%
5	Advanced Accounting	5%-15%	85%-95%
6	Auditing and Assurance	30%-55%	45%-70%
7A	Enterprise Information Systems	40%-65%	35%-60%
7B	Strategic Management	50%-70%	30%-50%
8A	Financial Management	20%-30%	70%-80%
8B	Economics for Finance	60%-80%	20%-40%

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CA Course: Final Level

The CA Final course also comprises two groups. Both the groups have four papers each. One has to clear both the course groups to clear the Final level. Given below are the subjects and topics included in the eight papers of CA Final course:

CA Final Groups	CA Final Paper Name
Group I	Paper 1: Financial Reporting	-
	Paper 2: Strategic Financial Management	-
	Paper 3: Advanced Auditing and Professional Ethics	-
	Paper 4: Corporate and Economic Laws	Part I: Corporate Laws
		Part II: Economic Laws
Group II	Paper 5: Strategic Cost Management and Performance Evaluation	-
	Paper 6: Elective Paper	List of Elective Papers:
		6A Risk Management
		6B Financial Services and Capital Markets
		6C International Taxation
		6D Economic Laws
		6E Global Financial Reporting Standards
		6F Multi-disciplinary Case Study
	Paper 7: Direct Tax Laws & International Taxation	Part 1: Direct Tax Laws
		Part 2: International Taxation
	Paper 8: Indirect Tax Laws	Part 1: Goods and Services Tax
		Part 2: Customs and FTP

Skill Assessment Final Course – Marking Scheme

In CA Final course, candidates are assessed on their comprehension, application and evaluation skills. Given below is the marking scheme of ICAI CA Final Exam:

CA Final Papers		Level I Comprehension & Knowledge	Level II Analysis & Application	dLevel III Evaluation & Synthesis
1	Financial Reporting	5%-15%	55%-85%	15%-25%
2	Strategic Financial Management	10%-20%	20%-40%	50%-60%
3	Advanced Auditing and Professional Ethics	15%-25%	40%-70%	20%-30%
4	Corporate & Economic Laws Part I: Corporate Law	15%-25%	40%-55%	30%-35%
	Part II: Economic Laws	30%-50%	50%-70%
5	Strategic Cost Management and Performance Evaluation	10%-15%	45%-55%	35%-40%
7	Direct Tax Laws & International Taxation Part I: Direct Tax Laws	5%-10%	55%-75%	20%-35%
	Part II: International Taxation	40%-50%	50%-60%
8	Indirect Tax Laws Part I: Goods and Services Tax	10%-30%	40%-70%	20%-30%
	Part II: Customs & FTP	20%-40%	40%-70%	10%-20%

Also Read: 

• ICAI CA Exam Syllabus
• ICAI CA Exam Pattern
• ICAI CA Question Papers
• CA vs CMA/ ICWA

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