CA Syllabus & Subjects List 2025: Download Semester-wise Syllabus PDF

Fundamentals of Accounting

The fundamentals of accounting involve record keeping which is really the primary function of accounting. A company must adopt standard methods of storing and maintaining information so that it may be accessed when needed.

Quantitative Aptitude

The quantitative aptitude portion is included in almost all major competitive tests to assess applicants' numerical abilities. Includes the study of problems that are posed in the form of word puzzles, graphs, or data interpretation.

Mercantile Law

Mercantile Law is a collection of all the laws used by a company to manage or oversee its commercial operations.

Accounting

Accounting is all about documenting an organisation’s  financial transactions. Accounting financial statements are a succinct overview of financial activities that summarise a company's operations, financial status, and cash flows throughout an accounting period.

Cost Accounting and Financial Management

Cost accounting entails the creation of a wide variety of reports required by management to operate a business. Financial accounting entails creating a consistent set of reporting for an external audience.

Advanced Accounting

Accounting activities, patterns, mergers of public holding corporations, foreign currency operations, and modifying financial statements issued in foreign and local currencies are all covered.

Corporate and Other Laws

There are several laws that apply to various sorts of transactions carried out by a business concern, such as raising capital, receiving a loan, purchasing products, and so on.

Information Technology and Strategic Management

It entails a thorough examination of the organisational, economic, regulatory, and socio-technical difficulties that occur during IT adoption in industry and government, as well as how to successfully handle such concerns.

Taxation Auditing and Assurance

The subject focuses on the concept of independent financial statement inspection, which is something that a Chartered Accountant excels at in his professional career.

Business Laws, Ethics, and Communication

Business ethics is the study of appropriate business rules and procedures pertaining to potentially contentious issues such as corporate governance, insider trading, bribery, discrimination, corporate social responsibility, and fiduciary obligations.

Risk Management

The process of discovering, analysing, and managing risks to an organisation's capital and profitability.

International Taxation

Determination of tax on a person or entity subject to several countries' tax laws, or the international aspects of a single country's tax laws.

Economic Laws

Most economic laws, such as the law of declining marginal utility, the law of equi-marginal utility, the law of demand, are behaviourist in nature, relying on human behaviour.

Global Financial Reporting Standards

The curriculum for Global Financial Reporting Standards contains the following topics:

1. Conceptual Framework for Financial Reporting in accordance with IFRS.
2. Application of International Financial Reporting Standards.
3. Significant difference between IFRS and US GAAPs.

Multidisciplinary Case Studies

Multidisciplinary Case Studies includes the following topics:

1. Financial Accounting and Reporting

2. Audit and Assurance

3. Taxation

4. Finance and Financial Management

5. Management Accounting

6. Corporate Laws

7. Business Strategy and Management

CA Foundation Course

Paper 1

Principles and Practices of Accounting           

Paper 2

Section A: Business Laws

Section B: Business Correspondence and Reporting

Paper 3           

Part 1: Business Mathematics and Logical Reasoning Part

Part 2: Statistics         

Paper 4           

Part 1: Business Economics

Part 2: Business and Commercial Knowledge

CA Intermediate Course (Group I)

Paper 1 

Accounting

Paper 2

Corporate Laws and Other Laws

Paper 3

Cost and Management Accounting

Paper 4

Taxation

CA Intermediate Course (Group II)

Paper 5

Advanced Accounting

Paper 6

Auditing and Assurance

Paper 7

Enterprise Information System and Strategic Management

Paper 8

Financial Management and Economics for Finance

CA Final Course (Group I)

Paper 1

Financial Reporting

Paper 2

Strategic Financial Management

Paper 3

Advanced Auditing and Professional Ethics

Paper 4

Corporate and Economic Laws

CA Final Course (Group II)

Paper 6 (Electives)

Paper 6A: Risk Management

Paper 6B: Financial Services and Capital Markets

Paper 6C: International Taxation

Paper 6D: Economic Laws

Paper 6E: Global Financial Reporting Standards

Paper 6F: Multidisciplinary Case Study

Paper 7

Direct Tax Laws and International Taxation

Paper 8

Indirect Tax Laws

CA Foundation Level

Fundamentals of Accounting for CA-  CPT

Tulsian and Bharat Tulsian

The book discusses the various fundamental concepts of accounting and follows the syllabus requirements of the CA-CPT examination.

CA IPCC Level

Practical Approach to Direct and Indirect Taxes: Income Tax and GST

Girish Ahuja and Ravi Gupta

The book aims to help and enable the readers to understand the intricate problems relating to Income Tax and GST.

CA Final Level

Strategic Cost Management and Performance

Evaluation: CA Final New Syllabus

B Saravana Prasath

This book helps understand various concepts related to decisions in financial management like financing decisions, investment decisions and dividend decisions.

CA

Mercantile Law

MC Kuchhal and Vivek Kuchhal

This law teaches the fundamental principles of the basic laws of modern business.

CA Foundation Level

CA Foundation Principles and Practice of Accounting

Taxmann

The book has 23 chapters. It includes the complete theory of the topics in lucid, simple style & covers 350+ illustrations with working notes and 100+ practice questions.