ICAI CA Course Syllabus

CA syllabus is prescribed by the ICAI. The CA course includes 3 levels – CA Foundation, CA Intermediate and CA Final. Candidates who want to pursue the ICAI CA course need to clear the examinations of all the 3 levels to urge the certification. The CA syllabus of all course levels includes topics associated with taxation auditing and law.

CA syllabus for every course is to be completed within a timeframe to be able to seem for the Examination. The ICAI CA exams for Foundation, Intermediate and Final courses are conducted two times a year, May and November. There’s no modification within the ICAI CA Course Syllabus for 2022. Here is the Syllabus ICAI CA all 3 levels:

Before taking a look at the ICAI CA course syllabus in detail, check the highlights of the course below:

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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

ICAI CA Course Syllabus 2022:

Students can check the ICAI syllabus CA course available here is from the ICAI. There are basically three types of CA Syllabus for Different exams. Here are the details:

• CA Foundation Syllabus
• CA Intermediate/IPCC Syllabus
• CA Final Syllabus etc.

CA Foundation Course Syllabus:

Here is the ICAI CA Course Syllabus for the Final. The syllabus of the CA Final includes topics on tax and financial management. There are 8 papers in CA Final and Paper 6 has six parts.

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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

ICAI 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:

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

Here is the ICAI CA Course Syllabus for the Final. The syllabus of the CA Final includes topics on tax and financial management. There are 8 papers in CA Final 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: 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: 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 a 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 the 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

This is the complete ICAI CA Course Syllabus 2022 as per the Official Website. Well, if you are the one who is willing to start preparation for CA, must join the Kisalay Commerce Classes and get yourself trained in a better manner.

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