Chartered Accountant

ICAI CA Course Syllabus

CA Course Syllabus
Written by kisalay

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 ExamsDetails
Exam NameChartered Accountancy (CA) exam
Exam Conducting BodyICAI
Exam ModeComputer test mode based
Exam LevelsCA Foundation CA Intermediate CA Final
Number of papers CA Foundation: 4  CA Intermediate: 8 CA Final: 8
FrequencyTwice in a year May November
Level of DifficultyModerate to tough
Number of attemptsMultiple

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

Chapter 1: Theoretical FrameworkChapter 7: Preparation of Final Accounts of Sole Proprietors
Chapter 2: Accounting ProcessChapter 8: Partnership Accounts
Chapter 3: Bank Reconciliation StatementChapter 9: Financial Statements of Not-for-Profit Organizations
Chapter 4: InventoriesChapter 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 LawsPaper 2 Sec B: Business Correspondence and Reporting
Chapter 1: The Indian Contract Act, 1872Chapter 1: Communication
Chapter 2: The Sale of Goods Act, 1930Chapter 2: Sentence Types and Direct-Indirect, Active-Passive Speech
Chapter 3: The Indian Partnership Act, 1932Chapter 3: Vocabulary
Chapter 4: The Limited Liability Partnership Act, 2008Chapter 4: Comprehension Passages
Chapter 5: The Companies Act, 2013Chapter 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 MathematicsPart B: Logical ReasoningPart-C: Statistics
Chapter 1: Ratio and Proportion, Indices, LogarithmsChapter 9: Number Series, Coding and Decoding and Odd Man OutChapter 14: Statistical Description of Data
Chapter 2: Equations and MatricesChapter 10: Direction TestsChapter 15: Measures of Central Tendency and Dispersion
Chapter 3: Linear InequalitiesChapter 11: Seating ArrangementsChapter 16 : Probability
Chapter 4: Time Value of MoneyChapter 12: Blood RelationsChapter 17: Theoretical Distributions
Chapter 5: Basic Concepts of Permutations and CombinationsChapter 13: SyllogismChapter 18: Correlation And Regression
Chapter 6: Sequence and Series – Arithmetic and Geometric ProgressionsChapter 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 EconomicsPart 2: Business and Commercial Knowledge
Chapter 1: Nature & Scope of Business EconomicsChapter 1: Business and Commercial Knowledge – An Introduction
Chapter 2: Theory of Demand and SupplyChapter 2: Business Environment
Chapter 3: Theory of Production and CostChapter 3: Business Organizations
Chapter 4: Meaning and Types of MarketsChapter 4: Government Policies for Business Growth
Chapter 5: Business CyclesChapter 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 IGroup II
Paper – 1: AccountingPaper – 5: Advanced Accounting
Paper – 2 : Business Laws, Ethics and CommunicationPaper – 6: Auditing and Assurance
Paper – 3: Cost Accounting and Financial ManagementPaper – 7: Information Technology and Strategic Management
Paper – 4: TaxationPaper – 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 StatementsAnalysis of Financial Statements
Application of Indian Accounting Standards (Ind AS)Integrated Reporting
Indian Accounting Standards on Group AccountingCorporate Social Responsibility Reporting
Accounting and Reporting of Financial Instruments (as per Ind AS) 
CA Final Paper 2: Strategic Financial Management
Financial Policy and Corporate StrategyPortfolio Management
Risk ManagementSecuritization
Security AnalysisMutual Fund
Security ValuationDerivatives Analysis and Valuation
Foreign Exchange Exposure and Risk ManagementInternational Financial Management
Interest Rate Risk ManagementCorporate Valuation
Mergers, Acquisitions and Corporate RestructuringStartup Finance
CA Final Paper 3: Advanced Auditing and Professional Ethics
Auditing Standards, Statements and Guidance NotesSpecial features of audit of Banks, Insurance & Non Banking Financial Companies
Audit Planning, Strategy and ExecutionAudit under Fiscal Laws
Risk Assessment and Internal ControlAudit of Public Sector Undertakings
Special aspects of Auditing in an Automated EnvironmentLiabilities of Auditors
Audit of Limited CompaniesInternal Audit, Management and Operational Audit
Audit ReportsDue Diligence, Investigation and Forensic Audit
Audit Committee and Corporate GovernancePeer Review and Quality Review
Audit of Consolidated Financial StatementsProfessional Ethics
CA Final Paper 4: Corporate and Economic Laws
Company LawSecurities Laws
CA Final Paper 5: Strategic Cost Management and Performance Evaluation
Part A: Strategic Cost Management and Decision MakingPart A: Strategic Decision Making
Strategic Cost ManagementDecision Making
Cost Management TechniquesPricing Strategies/ Decisions  
Cost Management for Specific Sectors
Part B: Performance Evaluation and ControlPart B: Managerial Control
Performance Measurement and EvaluationBudgetary Control
Divisional Transfer PricingStandard Costing
Strategic Analysis of Operating IncomeCase Study
CA Final Paper 6 A: Risk Management
Introduction to riskCredit risk measurement and management
Source and evaluation of risksrisk associated with corporate governance
Risk managementEnterprise Risk Management
Evaluation of Risk Management StrategiesOperational Risk Management
Risk model
CA Final Paper – 6 B: Financial Services and Capital Markets
Global Financial MarketsGlobal Financial Markets
Impact of various Policies of Financial MarketsImpact of various Policies of Financial Markets
Capital Market – PrimaryCapital Market – Primary
Capital Market – SecondaryCapital Market – Secondary
Money MarketMoney Market
Institutions and IntermediariesInstitutions and Intermediaries
Commodity MarketCommodity Market
Banking as a source of Capital including NBFCsBanking as source of Capital including NBFCs
Mutual FundsMutual Funds
CA Final Paper – 6 C: International Taxation
Part I- Taxation of International Transactions and Non-resident Taxation in IndiaPart II – Other aspects of International Taxation
Transfer Pricing provisions under the Income-tax Act, 1961Overview of Model Tax Conventions
Other Provisions relating to the taxation of international transactions and non-resident taxation under the Income-tax Act, 1961Tax 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 MechanismPrevention of Money Laundering Act, 2002 and Rules/ Regulations
Competition Act, 2002 and Rules/ RegulationsForeign 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 IFRSApplication of International Financial Reporting Standards
Significant differences between IFRS and US GAAPs 
CA Final Paper – 6 F: Multidisciplinary Case Study
Financial Accounting and ReportingManagement Accounting
Audit and AssuranceCorporate Laws
TaxationBusiness Strategy and Management
Finance and Financial Management
CA Final Paper – 7: Direct Tax Laws and International Taxation
Part I: Direct Tax LawsPart II: International Taxation
CA Final Paper 8: Indirect Tax Laws
Part-I: Goods and Services TaxPart-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.

FAQs For CA Course Syllabus

Who Prescribes CA Syllabus?

The Institute of Chartered Accountants of India, the agency that conducts and regulates the CA profession in the country, prescribes the CA syllabus for all three levels.

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

There are 4 papers in CA Foundation Course and in the CA Intermediate and Final courses, there are 8 papers each.

What is the passing mark in CA courses?

Candidates need 40% in each paper of a group and 50% in aggregate in all the papers of a group.

How Can I prepare for CA Exams?

There are no magical tips to prepare for CA Exams. One has to follow a disciplined routine to clear the exam on the first attempt.
•                     You must have a daily study routine.
•                     Take online classes.
•                     Practice and reading should go hand in hand.
•                     Make a habit of making notes.
•                     Solve mock test papers.

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