CA New Scheme Syllabus & Subjects PDF 2024 for All Three Levels: Foundation, Inter & Final 

CA Foundation Syllabus New Scheme 2024

CA Foundation syllabus includes four subjects. The candidate must have to clear all these four papers to qualify for the exam. The CA foundation syllabus 2024-25 PDF download is available on ICAI’s official site. The four subjects in the CA syllabus for the Foundation level are:

Check the complete CA Foundation exam pattern for the 2024-25 exams.

Paper 1 : Accounting

This is a total 100 mark paper. A candidate must have a secure 40% mark to clear this paper. Topics of paper 1.

Module 1:

• Theoretical Framework
• Accounting Process
  • Preparation of Trial Balance
  • Rectification of Errors etc,
• Bank Reconciliation Statements
• Inventories
• Depreciation and Amortisation
• Bills of Exchange and Promissory Notes
• Preparation of Final Accounts of Sole Proprietors

Module 2:

• Financial Statements of Not-For Profit Organizations.
• Accounts from Incomplete Records
• Partnership and LLP Accounts
• Company Accounts

Also Check: CA Foundation Study Material

Paper 2: Business Law

This paper has two parts. Part 1 comprises Business Law, which carries 60 marks and part 2 comprises Business Correspondence and Reporting, which has to carry 40 marks. Topics of paper 2

Module:

• Indian Regulatory Framework
• The Indian Contract Act, 1872
• The sale of Goods Act, 1930
• The Indian Partnership Act, 1932
• The Limited Liability Partnership Act, 2008
• The Companies Act, 2013
• The Negotiable Instruments Act, 1881

Paper 3 – Quantative Aptitude

Paper 3 has three parts, and each part carries distinct marks Topics for Paper 3

Section A: Business Mathematics

Topics covered are-

1. Ratio and Proportion, Indices and Logarithms
2. Equations
3. Linear Inequalities
4. Mathematics of Finance
5. Basic Concept of Permutations and Combinations
6. Sequence and Series – Arithmetic and Geometric Progressions
7. Sets, Relations, and Functions, Basics of Limits and Continuity Functions
8. Basic applications of Differential and Integral Calculus in Business and Economics

Section B: Logical Reasoning

1. Number series, Coding and Decoding and odd man out.
2. Direction Tests
3. Seating Arrangements
4. Blood Relations

Section C: Statistics

1. Unit – I Statistical Representation of Data
   Unit – II Samling
2. Measures of Central tendency and Dispersion
3. Probability
4. Theoretical Distributions
5. Correlation and Regression
6. Index Numbers

Paper 4: Business Economics

This paper has two parts.topics for paper 4

• Nature and Scope of Business Economics
• Theory of Demand and Supply
• Theory of Production and Cost
• Price Determination in Different Markets
• Determination of National Income
• Public Finance
• Money Market
• International Trade
• Indian Economy

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Also Check: CA Foundation Registration for Jan 2025 exams.

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CA Intermediate Syllabus New Scheme 2024

The CA Intermediate syllabus carries 6 subjects. This level is divided into 2 groups. In the first group of the exam a candidate faces 3 papers and in the second group also faces 3 papers. To face the final terms , CA candidates must clear the intermediate level. As per the CA syllabus ICAI a student gets an 8-month duration to complete all these subjects.

Paper 1 – Advanced Accounting

This paper comprises of 100 marks. And a student gets 3 hours to complete this paper. The candidate must have secured a 40% mark for this paper.

Topics covered in this Subject are-

Module 1:

1. Introduction to Accounting Standards
2. Framework for Preparation and Presentation of Financial Statements
3. Application of Accounting Standards
4. Presentations and Disclosures Based Accounting Standards

Module 2:

1. Assets Based Accounting Standards
2. Liabilities Based Accounting Standards
3. Accounting Standards Based on Items Impacting Financial Statement
4. Revenue Based Accounting Standards
5. Other Accounting Standards
6. Accounting Standards for Consolidateed Financial Statement

Module 3:

1. Financial Statement of Companies
2. Buyback of Securities
3. Amalgamation of Companies
4. Accounting for Reconstruction of Companies
5. Accounting for Branches Including Foreign Branches

Paper 2 – Corporate and Other Laws

This paper has 2 parts. One is company law, and another is other laws. These 2 parts carry 50 marks each.

Topics covered in this Section are-

Module 1:

1. Preliminary
2. Incorporation of Company and Matters Incidental thereto
3. Prospectus and Allotment of Securities
4. Share Capital and Debentures
5. Acceptance of Deposits by companies
6. Registration of Charges

Module 2:

1. Management and Administration
2. Declaration and Payment of Dividend
3. Accounts of Companies
4. Audit and Auditors
5. Companies Incorporated Outside India

Module 3:

1. The Limited Liability Partnership Act, 2008

Note- Students shall also note that sections of Companies Act, 1956 which are still in force will form part of your syllabus.

SECTION – B    Other Laws

Laws covered in this section are –

1. The General Clauses Act, 1897
2. Interpretation of Statutes.
3. The Foreign Exchnage Management Act, 1999

Paper 3- Taxation

This paper is divided into two sections. In section one income tax law has 50 marks and in section two indirect taxes have 50 marks also.

SECTION – A        Income Tax

This section covers topic like-

Module 1:

1. Basic concepts
2. Residential status and scope of total income
3. Heads of Income and computation of Income under various heads-
   1. Salaries
   2. Income from House Property
   3. Income from Business and Profession
   4. Capital Gains
   5. Income from other sources

Module 2:

1. Income of other person’s included in assessee’s total income
2. Aggregation of Income, Set off or Carry forward and set off of losses.
3. Deduction from the Gross Total Income
4. Computation of total income and tax liability of Individuals.
5. Advance Tax, Tax deduction at source and Introduction to Tax Collection at Source
6. Provisions for filing return of Income and Self Assessment.
7. Income Tax Liability – Computation and Optimisation

SECTION – B        Goods and Service Tax

Topics covered under this head are-

Module 1:

1. GST in India – An Introduction
2. Supply Under GST
3. Charge of GST
4. Place of Supply
5. Exemptions From GST
6. Time of Supply
7. Value of Suppy

Module 2:

1. Input Tax Credit
2. Registration
3. Tax Invoice; Credit and Debit Notes
4. Accounts and Records
5. E-Way Bill

This is the entire syllabus of Group – 1 in Intermediate.

In group two of CA intermediate 3 papers are available. These are follows

Paper 4- Cost and management accounting

This paper also consists of 100 marks.

Topics covered under cost and management accounting are-

Module 1:

• Introduction to the Cost and Management Accounting.
• Material Cost
• Employee Cost and Direct Expenses
• Overhead – Absorption Costing Method
• Activity Based Costing
• Cost Sheet
• Cost Accounting Systems

Module 2:

• Unit and Batch Costing
• Job Costing
• Process and Operation Costing
• Joint Products and By Products
• Service Costing

Paper 5 – Auditing and Assurance

This is the paper on auditing. In this paper, students face 100 marks of exams in 3 hours.

Topics covered in this subject are as follows –

Module 1:

• Nature, Objective, and Scope of Audit.
• Audit Strategy, Audit Planning, and Audit Programme.
• Risk Assessment and Internal Control.
• Audit Evidence
• Audit of Items of Financial Statements.

Module 2:

• Audit Documentation
• Completion and Review
• Audit Report
• Special Features of Audit of Different Type of Entities
• Audit of Banks
• Ethics and Terms of Audit Engagements

Paper 6 – Financial Management and Strategic Management

This paper is divided into two sections one is Financial Managment and another is strategic management. These two sections carry 100 marks.

SECTION – A     Financial Management

Topics covered in the above section are as follows –

Module 1:

1. Scope and Objectives of Financial Management
2. Types of Financing
3. Financial Analysis and Planning – Ratio Analysis
4. Cost of Capital
5. Financing Decisions – Capital Structure
6. Financing Decisions – Leverages

Module 2:

1. Investment Decisions
2. Dividend Decisions
3. Management of Working Capital

SECTION – B     Strategic Management

Topics covered by this section are as follows-

Module

1. Introduction to Strategic Management.
2. Strategic Analysis: External Environment
3. Strategic Analysis: Internal Environment
4. Strategic Choices
5. Strategy Implementation and Evaluation

This is the entire course at Intermediate Level of CA Course.

The CA intermediate exam consists of 800 marks for the entire subject. This level of CA is difficult. So students have to put much attention to this level of exam.

Check the complete CA Intermediate study material and CA Final Papers for the May 2024 exams.

CA Final Syllabus 2024

The ICAI provides the CA course syllabus to know about the subjects and topics for the exam. CA final exam is the last step towards Chartered Accountancy. If a candidate wishes to be a professional CA then he/she must have face all these three levels of exam. The final level exam of CA consists of 6 subjects. ICAI conducts this exam in two groups.

Paper 1: Financial Reporting

This paper carries 100 marks. And it takes 3 hours to complete the exam.

Topics covered in this subject at the Final level are-

Module 1:

1. Introduction to Accounting Standards (AS 15,21,23,25,27,28)
2. Conceptual Framework for Financial Reporting Under Indian Accounting Standards (Ind AS)
3. Ins AS on Presentation of Items in the Financial Statements
4. Ind AS on Measurement based on Accounting Policies
5. Ind AS 115 “Revenue from Contracts with Customers”

Module 2:

1. Ind AS on Assets of the Financial Statements
2. Other Indian Accounting Standards

Module 3:

1. Ind AS on Liabilities of the Financial Statements
2. Ind AS on Items impacting the Financial Statements.
3. Ind AS on Disclosures in the Financial Statements
4. Accounting and Reporting of Financial Instruments

Module 4:

1. Ind AS 103 “Business Combinations”
2. Consolidated and Separate Financial Statements of Group Entities
3. Ind AS 101 “First-time Adoption of Indian Accounting Standards”
4. Analysis of Financial Statements
5. Professional and Ethical Duty of a Chartered Accountant
6. Accounting and Technology

Paper 2: Advanced Financial Management (100 Marks)

Topics covered under this subject are as follows –

Module 1:

1. Financial Policy and Corporate Strategy.
2. Risk Management.
3. Advanced Capital Budgeting Decisions
4. Security Analysis.
5. Security Valuation
6. Portfolio Management.
7. Securitization
8. Mutual Funds
9. Derivatives Analysis and Valuation.
10. Foreign Exchange Exposure and Risk Management.
11. International Financial Management.
12. Interest Rate Risk Management
13. Business Valuation
14. Mergers, Acquisition and Corporate Restructuring.
15. Startup Finance

Paper 3: Advanced Auditing, Assurance and Professional Ethics (100 Marks)

Topics Covered in this Subject are as follows-

Module 1:

1. Quality Control
2. General Auditing Principles and Auditors Responsibilities
3. Audit Planning, Strategy and Execution
4. Materiality, Risk Assessment and Internal Control
5. Audit Evidence
6. Completion and Review.
7. Reporting

Module 2:

1. Specialised Areas
2. Audit-related Services
3. Review of Financial Information
4. Prospective Financial Information and Other Assurance Services
5. Digital Auditing & Assurance
6. Group Audits
7. Special Features of Audit of Banks & Non-Banking Financial Companies

Module 3:

1. Overview of Audit of Public Sector Undertakings.
2. Internal Audit
3. Due Diligence, Investigation and Forensic Audit.
4. Emerging Areas: Sustainable Development Goals (SDG) & Environment, Social and Governance (ESG) Assurance
5. Professional Ethics & Liabilities of Auditors

Paper 4: Direct Tax Laws and International Taxation (100 Marks)

Topics Covered under Company Law are as follows –

Module 1:

1. Basic Concepts
2. Incomes which do not form part of Total Income
3. Profits and Gains of Business or Profession
4. Capital Gains
5. Income from Other Sources
6. Income of Other Persons included in Assessee’s Total Income
7. Aggregation of Income, Set Off or Carry Forward of Losses
8. Deductions from Gross Total Income

Module 2:

1. Assessment of Various Entities
2. Assessment of Trusts and Institutions, Political Parties and Other Special Entities
3. Tax Planning, Tax Avoidance and Tax Evasion
4. Taxation of Digital Transactions

Module 3:

1. Deduction, Collection and Recovery of Tax
2. Income Tax Authorities
3. Assessment Procedure
4. Appeals and Revision
5. Dispute Resolution
6. Miscellaneous Provisions
7. Provisions to Counteract Unethical Tax Practices
8. Tax Audit and Ethical Compliances

Module 4:

1. Non Resident Taxation
2. Double Taxation Relief
3. Advance Rulings
4. Transfer Pricing
5. Fundamentals of BEPS
6. Application and Interpretation of Tax Treaties
7. Overview of Model Tax Conventions
8. Latest Developments in International Taxation

Note – The students should also note that the provisions of Companies Act, 1956 which are still in force would form part of your syllabus till their corresponding sections are not enforced in the Companies Act, 2013.

Paper 5: Strategic Cost Management and Performance Evaluation (100 Marks)

The subject is divided into three categories-

Module 1:

1. Supply Under GST
2. Charge Of GST
3. Place of Supply
4. Exemptions from GST
5. Time of Supply
6. Value of Supply

Module 2:

1. Input Tax Credit
2. Registration
3. Tax Invoice, Credit and Debit Notes
4. Accounts and Records; E-way Bill
5. Payment of Tax
6. Electronic Commerce Transactions Under GST
7. Returns

Module 3:

1. Import and Export Under GST
2. Refunds
3. Job Work
4. Assessment And Audit
5. Inspection, Search, Seizure and Arrest
6. Demand and Recovery
7. Liability to Pay in Certain Cases
8. Offences and Penalties and Ethical Aspects under GST
9. Appeals and Revisions
10. Advance Ruling
11. Miscellaneous Provisions

Module 4:

1. Levy of Exemptions from Customs Duty
2. Types of Duty
3. Classification of Imported & Exported Goods
4. Valuation Under the Customs Act, 1962
5. Importation & Exportation of Goods
6. Warehousing
7. Refund
8. Foreign Trade Policy

Paper 6: Integratedd Business Solution

PAPER – 6 (SET – A)
Corporate and Economic Laws

Topics Covered –

Module 1:

1. A Company Law

Module 2:

1. Securities Laws

Part – II Economic Laws

1. The Foreign Exchange Management Act, 1999
2. The Foreign Contribution Regulation Act, 2010
3. The Insolvency and Bankruptcy Code, 2016

PAPER – 6 (SET – B)
Strategic Cost and Performance Management

Topics Covered –

Module 1: Strategic Cost Management

1. Introduction to Strategic Cost Management
2. Modern Business Environment
3. Lean System and Innovation
4. Specialist Cost Management Techniques
5. Management of Cost Strategically for Emerging Business Models
6. Strategic Revenue Management
7. Strategic Profit Management

Module 2: Strategic Performance Management

1. An Introduction to Strategic Performance Management
2. Strategic Performance Measures in Private Sector
3. Strategic Performance Measures in the Non-for-Profit Organisations
4. Preparation of Performance Reports
5. Divisional Transfer Pricing
6. Standard Costing
7. Case Study

Must Check: CA Final Study Material and CA Final Question Papers

This is the whole syllabus of the Chartered Accountancy Course. You can check more details about CA exams from the detailed guide.

All these papers of the final exam consist of 800 marks. A student must have to secure a 40% mark to clear all the papers in CA final result. CA syllabus 2024 PDF is available on the official site of ICAI where you know detail about each subject.

Also check: CA vs CMA