CA Course Details
• Here find out CA Course details like CA foundation syllabus, CA inter syllabus, CA Final syllabus, etc. We can discuss eligibility for CA foundation, CA Inter & CA Final, .examination dates, exam pattern for CA Foundation, passing criteria for Foundation, Inter & Final, Articleship training, CA New syllabus applicability, stipend, practical training and etc.
CA New Syllabus
• ICAI New syllabus applicable from May 2018.
• A student can enter into CA Course through Foundation route or Direct entry route depend upon his/her qualification.
• ICAI conducted exams twice a year, in May and November.
-For 12th pass students
For intermediate students, CA course contains 3 levels are the foundation, inter and final (Foundation Entry Route)
-For B.com Pass students
For degree students, CA course contains 2 levels are inter and final. (Direct Entry Route)
Now we can start a discussion of CA foundation, CA inter and CA final.
• Foundation Course is the entry level for Chartered Accountancy Course for 12th students
• Foundation Course comprises of four papers, out of which two are subjective and two are objective type.
• Negative marking for choosing wrong options is there in objective papers
• Foundation Examinations are held twice a year in the months of May and November.
• Foundation Course registration is valid for 3 years
• Students after registration to the course are required to complete a minimum of 4 months study period from the date of registration in order to be eligible to appear in the Foundation Examination
CA Foundation subjects
-Subjective type papers
1) Principles and Practice of Accounting (100 Marks)
2) Business Law & Business Correspondence and Reporting (100 Marks)
Section A: Business Law (60 Marks)
Section B: Business Correspondence and Reporting (40 Marks)
-Objective type papers
3) Business Mathematics and Logical Reasoning & Statistics (100 Marks)
Part I: Business Mathematics and Logical Reasoning (60 Marks)
Part II: Statistics (40 Marks)
4) Business Economics & Business and Commercial Knowledge (100 Marks)
Part I: Business Economics (60 Marks)
Part II: Business and Commercial Knowledge (40 Marks)
CA Foundation passing criteria
• You can qualify Foundation Examination by securing 50 % in aggregate and 40 % in each subject individually or Student has to obtain minimum 200 marks i.e. 50% of total Marks(400) for passing Foundation
• No Subject wise linkage for passing the foundation
Objective type papers
• Negative marking of 0.25 Marks for every incorrect answer
• The blank answer will fetch Zero marks
Join Intermediate Course after passing Foundation Examination.
Appear in Intermediate Examination on completion of 8 months of study course
Join articled training after passing either of the Group or Both Groups of Intermediate Course and after successfully undergoing ICITSS
Total duration 3 years
Last 1-year student can join for Industrial Training
The stipend is paid during the Articleship period
Register for Final Course.
• Clear the balance Group (if any) of Intermediate Examination.
• Successfully undergo Four Weeks Advanced Integrated Course on Information Technology and Soft skills (AICITSS) during the last two years of practical training but before appearing in the Final Examination.
Appear in the Final Examination
Appear in the Final Examination on completion of 2½ years Articleship
Member of ICAI
Pass Final Examination and Enroll as a member of the ICAI and be designated as “Chartered Accountant”.
Practising Chartered Accountants
For B.com pass students (Direct Entry Route)
-Who are eligible?
• Graduates in Commerce or Post Graduates in Commerce with 55%
• Other Graduates or Other Post Graduates with 60%
-ICAI Intermediate Course
• Enroll with the ICAI for Intermediate Course
• Intermediate Course registration is valid for 4 years
• ICITSS:- Undergo Four Weeks Integrated Course on Information Technology and Soft skills.
consisting of courses on Information Technology and Orientation Course before the commencement of their articles.
• Articleship:-Register for Practical Training for three years.
Appear in Intermediate Examination on completion of 9 months of Practical Training
CA Inter subjects
The following are Subjects covered in Intermediate Course
• Paper-1: Accounting (100 Marks)
• Paper-2: Corporate Laws & Other Laws (100 Marks)
• Part I: Company Law (60 Marks)
• Part II: Other Laws (40 Marks)
• Paper-3: Cost and Management Accounting (100 Marks)
• Paper-4: Taxation (100 Marks)
• Section A: Income-Tax Law (60 Marks)
• Section B: Indirect Taxes (40 Marks)
• Paper-5: Advanced Accounting (100 Marks)
• Paper-6: Auditing and Assurance (100 Marks)
• Paper-7: Enterprise Information Systems & Strategic Management (100 Marks)
• Section A: Enterprise Information Systems (50 Marks)
• Section B: Strategic Management (50 Marks)
• Paper-8: Financial Management & Economics for Finance (100 Marks) Section A: Financial Management (60 Marks)
• Section B: Economics for Finance (40 Marks)
Passing % = 40% in each Subject & Aggregate 50%
• Register for Final Course after passing of Inter Both Groups
• AICITSS:- stands for Integrated Course on Information Technology and Soft skills
Successfully undergo Four Weeks Advanced Integrated Course on Information Technology and Soft skills
consisting of Courses on Advanced Information Technology and Management Communication Skills during the last two years of practical training but before appearing in the Final Examination.
CA Final Exams Eligibility
• The student has passed Both Groups of Inter
• The student has completed 2½ years Articleship
CA Final Syllabus
The following are Subjects covered in CA Final Syllabus
• Paper 1: Financial Reporting (100 Marks)
• Paper 2: Strategic Financial Management (100 Marks)
• Paper 3: Advanced Auditing and Professional Ethics (100 Marks)
• Paper 4: Corporate and Economic Laws (100aàà Marks)
• Part I: Corporate Laws (70 Marks)
• Part II: Economic Laws (30 Marks)
• Paper 5: Strategic Cost Management and Performance Evaluation (100 Marks)
• Paper 6: Elective Paper (100 Marks)
(One to be chosen from the list of Elective Papers)
Elective Papers • Risk Management • International Taxation • Economic Laws • Financial Services & Capital Markets • Global Financial Reporting Standards • Multidisciplinary Case Study Paper
• Paper 7: Direct Tax Laws & International Taxation
1. Part I: Direct Tax Laws (70 Marks)
2. Part II: International Taxation (30 Marks)
• Paper 8: Indirect Tax Laws (100 Marks)
1. Part I: Goods and Service Tax (75 Marks)
2. Part II: Customs and FDP (25 Marks)
Passing % = 40% in each Subject & Aggregate 50%
Member of ICAI
Pass Final examination & Enroll as a member of ICAI and be designated as “Chartered Accountant”