CA Syllabus 2024 PDF Download – ICAI prescribes the CA 2024 syllabus for Foundation, intermediate and final examination. Students can access their CA exam syllabus 2024 PDF from the official website: www.icai.org. The syllabus of CA course 2024 contains level-wise subjects along with their topics need to be studied for the upcoming session of CA exam. Read below to know about the CA Syllabus at various levels.
Latest on April 17, 2024: ICAI Admit Card 2024 released for May session. Download Now.
CA Syllabus 2024 PDF Download Links
CA syllabus 2024 is same for May and November session. Candidates can download CA 2024 Syllabus PDF in this article.
CA Foundation, Intermediate, Final Syllabus PDF
| Level | Download Link |
|---|---|
| CA Foundation Syllabus PDF | Click Here |
| CA Intermediate Syllabus PDF | Click Here |
| CA Final Syllabus PDF | Click Here |
In order to clear the CA Course, candidates must be aware of the CA Syllabus in depth. Here we will discuss the level-wise syllabus of CA foundation, CA intermediate and CA final exam.
CA Foundation Syllabus 2024
The CA syllabus 2024 for Foundation exam consists of 4 subjects as listed below:
- Paper -1: Accounting (100 marks)
- Paper -2: Business Laws (100 marks)
- Paper-3: Quantitative Aptitude and Business Mathematics Logical reasoning Statistics (100 marks)
- Paper-4: Business Economics (100 marks)
Paper 1: Principles and Practices of Accounting
Fundamentals of Accounting is renamed by Principles and Practices of Accounting. This is the basic understanding of Accounting that students have gone through in 11th and 12th standards.
The understanding of basic concepts and application of the same in preparing Financial statements at the initial level.
| Chapter | Topic |
| Chapter 1 | Theoretical Framework |
| Chapter 2 | Accounting process Bank Reconciliation Statement Inventories Concept and Accounting of Depreciation |
| Chapter 3 | Accounting for Special Transactions |
| Chapter 4 | Final Accounts of Sole Proprietor Partnership Accounts Financial Statements of Not-for-Profit Organizations |
| Chapter 5 | Introduction to Company Accounts |
Paper 2: Business Laws and Business Correspondence and Reporting
This is the second paper is of CA Foundation. The Paper is divided into 2 parts of Business Laws and Business Correspondence. Here the students will be taught about the Business law company accounts and more.
Check the CA Foundation Business Laws and Business Correspondence and Reporting Syllabus 2024.
Section A – Business Laws Syllabus (60 Marks)
Basic Understanding of the General Laws which are required to comply with the attestation work and preparation of Financial Statements.
| Chapter | Topic |
| Chapter 1 | The Indian Contract Act, 1872 |
| Chapter 2 | The Sale of Goods Act, 1930 |
| Chapter 3 | The Indian Partnership Act, 1932 |
| Chapter 4 | The Limited Liability Partnership Act, 2008 |
| Chapter 5 | The Companies Act, 2013 |
Section B -Business Correspondence and Reporting Syllabus
Check CA Foundation Business Correspondence and Reporting Syllabus 2024.
| Chapter | Topic |
| Chapter 1 | Communication |
| Chapter 2 | Sentence types and Vocabulary, Synonyms, Antonyms, Prefixes, Suffixes, Phrasal Verbs, Idiom |
| Chapter 3 | Comprehension Passage and Note Making |
| Chapter 4 | Précis Writing, Article Writing,Report Writing, Writing Formal Letters, Writing Formal Mails, Résumé Writing, Meetings |
This subject is newly introduced in the CA Foundation course seeing their requirement in the corporate world. The Basic aim is to develop good communication skills for Business Correspondence and reporting.
Paper 3: Business Mathematics, Logical Reasoning, and Statistics
This is the third Subject of CA Foundation students will be taught about basic mathematics, statistics and their application in business, finance, and economics.
| Chapter | Topic |
| Chapter 1 | Ratio and Proportion, Indices and Logarithms Equations and Matrices andLinear Inequalities |
| Chapter 2 | Time value of money |
| Chapter 3 | Permutations and Combinations Sequence and SeriesSets, Relations and Functions Basic applications of Differential and Integral calculus |
| Chapter | Topic |
| Chapter 1 | Number series coding and decoding an odd man outDirection tests Seating arrangements |
| Chapter 2 | Blood Relations Syllogism |
| Chapter | Topic |
| Chapter 1 | Statistical representation of data |
| Chapter 2 | Probability |
| Chapter 3 | Correlation and Regression |
| Chapter 4 | The Limited Liability Partnership Act, 2008 |
Paper 4: Business Economics and Business and Commercial Knowledge
This is the 4th and last subject of the CA Foundation. These subjects will help the student in making their concept of Business Economics Strong. You can apply such concepts and theories in your simple problem-solving.
| Chapter | Topic |
| Chapter 1 | Introduction to Business Economics |
| Chapter 2 | Theory of Demand and Supply Theory of Production and Cost |
| Chapter 3 | Price Determination in Different Markets |
| Chapter 4 | Business Cycles |
Foundation Exam Articles
- CA Foundation Registration Last Date 2024
- CA Exam Date 2024 Foundation
- CA Foundation Exam Fees
- CA Foundation Admit Card 2024 Download
- CA Foundation Exam Centre in Delhi
CA Intermediate Syllabus 2024
The Intermediate syllabus of CA consists of 8 subjects as listed below:
CA Intermediate Group 1 Subjects (New Syllabus)
- Paper -1: Accounting (100 marks)
- Paper -2: Corporate and Other Laws (100 marks)
- Paper -3: Cost and Management Accounting (100 marks)
- Paper -4: Taxation (100 marks)
CA Intermediate Group 2 Subjects (New Syllabus)
- Paper -5: Advanced Accounting (100 marks)
- Paper -6: Auditing and Assurance (100 marks)
- Paper -7: Enterprise Information System and Strategic Management (100 marks)
- Paper -8: Financial Management and Economics for Finance (100 marks)
Paper -1: Accounting
The whole CA Inter accounts syllabus 2024 is divided into 6 parts and students should go through each of them in detail. Check the table below to know the CA Intermediate syllabus 2024 for Paper 1 i.e., Accounting.
| Chapter | Topic |
| Chapter 1 | Process of formulation of Accounting Standards including Ind ASs (IFRS converged standards) and IFRSs; convergence vs adoption; objective and concepts of carve-outs. |
| Chapter 2 | Framework for Preparation and Presentation of Financial Statements |
| Chapter 3 | Applications of Accounting Standards |
| Chapter 4 | Company Accounts |
| Chapter 5 | Accounting for Special Transactions |
| Chapter 6 | Special Type of Accounting |
Paper -2: Corporate and Other Laws
Given below is the detailed CA Intermediate syllabus of Corporate and Other Law. Candidates appearing for the Intermediate exam should go through all the topics of the CA Inter Law syllabus.
| Chapter | Topic |
| Chapter 1 | Preliminary |
| Chapter 2 | Incorporation of Company and Matters Incidental thereto |
| Chapter 3 | Prospectus and Allotment of Securities |
| Chapter 4 | Share Capital and Debentures |
| Chapter 5 | Acceptance of Deposits by companies |
| Chapter 6 | Registration of Charges |
| Chapter 7 | Management and Administration |
| Chapter 8 | Declaration and payment of Dividend |
| Chapter 9 | Accounts of Companies |
| Chapter 10 | Audit and Auditors |
| Chapter | Topic |
| Chapter 1 | The Contract Act, 1872 |
| Chapter 2 | The Negotiable Instruments Act, 1881 |
| Chapter 3 | The General Clauses Act, 1897 |
| Chapter 4 | Prospectus and Allotment of Securities |
| Chapter 5 | Interpretation of statutes |
Paper -3: Cost and Management Accounting
The CA Intermediate syllabus 2024 for paper 3 i.e., Cost and Management Accounting is given below in the table. Every topic of the CA Intermediate costing syllabus is important for students, as it is also a scorable subject.
| Chapter | Topic |
| Chapter 1 | Overview of Cost and Management Accounting |
| Chapter 2 | Ascertainment of Cost and Cost Accounting System |
| Chapter 3 | Methods of Costing |
| Chapter 4 | Cost Control and Analysis |
Paper -4: Taxation
CA Inter Taxation is a subject that requires continuous revisions. The CA Inter syllabus for taxation is divided into two parts- Income tax law and indirect taxes. Students can check out a detailed Taxation syllabus for the 2024 exams from the table below.
| Chapter | Topic |
| Chapter 1 | Residential Status and scope of total income |
| Chapter 2 | Incomes which do not form part of total income (other than charitable trusts and institutions, political parties and electoral trusts) |
| Chapter 3 | Heads of income and provisions governing computation of income under different heads |
| Chapter 4 | The income of other persons included in assessee’s total income |
| Chapter 5 | Aggregation of income; set-off, or carry forward and set-off of losses |
| Chapter 6 | Deductions from gross total income |
| Chapter 7 | Computation of total income and tax liability of individuals |
| Chapter 8 | Advance tax, tax deduction at source and Introduction to tax collection at source |
| Chapter 9 | Provisions for filing return of income and self-assessment |
| Chapter | Topic |
| Chapter 1 | Concept of Indirect Taxes |
| Chapter 2 | Goods and Service Tax (GST) Laws |
Paper -5: Advanced Accounting
Check the table below to know the CA Inter Advanced Accounting syllabus 2024.
| Chapter | Topic |
| Chapter 1 | Application of Accounting Standards |
| Chapter 2 | Special Aspects of Company Accounts |
| Chapter 3 | Reorganization and Liquidation of Companies |
| Chapter 4 | Banking Companies and Non-Banking Financial Companies and regulatory requirements thereof |
| Chapter 5 | Consolidated Financial Statements |
| Chapter 6 | Dissolution of partnership firms |
Paper -6: Auditing and Assurance
Given below is the CA Intermediate syllabus 2024 for auditing and assurance.
| Chapter | Topic |
| Chapter 1 | Nature, Objective, and Scope of Audit |
| Chapter 2 | Audit Strategy, Audit Planning, and Audit Programme |
| Chapter 3 | Audit Documentation and Audit Evidence |
| Chapter 4 | Risk Assessment and Internal Control |
| Chapter 5 | Fraud and Responsibilities of the Author in this Regard |
| Chapter 6 | Audit in an Automated Environment |
| Chapter 7 | Audit Sampling |
| Chapter 8 | Analytical Procedures |
| Chapter 9 | Audit of Items of Financial Statements |
| Chapter 10 | The Company Audit |
| Chapter 11 | Audit Report |
| Chapter 12 | Audit of Banks |
| Chapter 13 | Audit of Different Types of Entities |
Paper -7: Enterprise Information System and Strategic Management
This CA Intermediate subject is divided into 2 sections namely – Enterprise Information System, and Strategic Management. The syllabus for both sections is mentioned in the table below. While studying for paper 7, the students will learn about information systems and how it is making their impact on processes and controls.
| Chapter | Topic |
| Chapter 1 | Automated Business Processes |
| Chapter 2 | Financial and Accounting Systems |
| Chapter 3 | Information Systems and its Components |
| Chapter 4 | E-commerce, M-commerce and Emerging Technologies |
| Chapter 5 | Core Banking Systems |
| Chapter | Topic |
| Chapter 1 | Introduction to Strategic Management |
| Chapter 2 | Dynamics of Competitive Strategy |
| Chapter 3 | Strategy Management Process |
| Chapter 4 | Corporate Level Strategies |
| Chapter 5 | Business Level Strategies |
| Chapter 6 | Functional Level Strategies |
| Chapter 7 | Organization and Strategic Leadership |
| Chapter 8 | Strategy Implementation and Control |
Paper -8: Financial Management and Economics for Finance
The last subject of the CA Intermediate Syllabus 2024 deals with Financial management and is also divided into 2 sections. The first part is financial management and the second part is economics for finance. The table below shows the CA Intermediate syllabus for paper 8.
| Chapter | Topic |
| Chapter 1 | Financial Management and Financial Analysis |
| Chapter 2 | Financing Decisions |
| Chapter 3 | Capital Investment and Dividend Decisions |
| Chapter 4 | Management of Working Capital |
| Chapter | Topic |
| Chapter 1 | Determination of National Income |
| Chapter 2 | Public Finance |
| Chapter 3 | The Money Market |
| Chapter 4 | International Trade |
CA Final Syllabus 2024
The Final exam syllabus of CA consists of 8 subjects as listed below:
CA Final Group 1 Subjects (New 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 (100 Marks)
CA Final Group 2 Subjects (New Syllabus)
- Paper 5- Strategic Cost Management and Performance Evaluation (100 Marks)
- Paper 6A- Risk Management (100 Marks)
- Paper 6B- Financial Services and Capital Markets (100 Marks)
- Paper 6C- International Taxation (100 Marks)
- Paper 6D- Economic Laws (100 Marks)
- Paper 6E- Global Financial Reporting Standards (100 Marks)
- Paper 6F- Multidisciplinary Case Study (100 Marks)
- Paper 7- Direct Tax Laws and International Taxation (100 Marks)
- Paper 8- Indirect Tax Laws (100 Marks)
Paper 1- Financial Reporting
| Chapter | Topic |
| Chapter 1 | Framework for Preparation and Presentation of Financial Statements |
| Chapter 2 | Application of Indian Accounting Standards (Ind AS) |
| Chapter 3 | Indian Accounting Standards on Group Accounting |
| Chapter 4 | Accounting and Reporting of Financial Instruments (as per Ind AS) |
| Chapter 5 | Analysis of Financial Statements |
| Chapter 6 | Integrated Reporting |
| Chapter 7 | Corporate Social Responsibility Reporting |
Paper 2- Strategic Financial Management
| Chapter | Topic |
| Chapter 1 | Financial Policy and Corporate Strategy |
| Chapter 2 | Risk Management |
| Chapter 3 | Security Analysis |
| Chapter 4 | Security Valuation |
| Chapter 5 | Portfolio Management |
| Chapter 6 | Securitization |
| Chapter 7 | Mutual Fund |
| Chapter 8 | Derivatives Analysis and Valuation |
| Chapter 9 | Foreign Exchange Exposure and Risk Management |
| Chapter 10 | International Financial Management |
| Chapter 11 | Interest Rate Risk Management |
| Chapter 12 | Corporate Valuation |
| Chapter 13 | Mergers, Acquisitions and Corporate Restructuring |
| Chapter 14 | Startup Finance |
Paper 3- Advanced Auditing and Professional Ethics
| Chapter | Topic |
| Chapter 1 | Auditing Standards, Statements and Guidance Notes |
| Chapter 2 | Audit Planning, Strategy and Execution |
| Chapter 3 | Risk Assessment and Internal Control |
| Chapter 4 | Special aspects of Auditing in an Automated Environment |
| Chapter 5 | Audit of Limited Companies |
| Chapter 6 | Audit Reports |
| Chapter 7 | Audit Committee and Corporate Governance |
| Chapter 8 | Audit of Consolidated Financial Statements |
| Chapter 9 | Special features of audit of Banks, Insurance & Non Banking Financial Companies |
| Chapter 10 | Audit under Fiscal Laws |
| Chapter 11 | Audit of Public Sector Undertakings |
| Chapter 12 | Liabilities of Auditors |
| Chapter 13 | Internal Audit, Management and Operational Audit |
| Chapter 14 | Due Diligence, Investigation and Forensic Audit |
| Chapter 15 | Peer Review and Quality Review |
| Chapter 16 | Professional Ethics |
Paper 4: Corporate and Economic Laws
| Chapter | Topic |
| Chapter 1 | The Companies Act, 2013 |
| Chapter 2 | Corporate Secretarial Practice |
| Chapter | Topic |
| Chapter 1 | The Securities Contract (Regulation) Act, 1956 and the SecuritiesContract (Regulation) Rules, 1957 |
| Chapter 2 | The Securities Exchange Board of India Act, 1992 |
| Chapter | Topic |
| Chapter 1 | The Foreign Exchange Management Act, 1999 |
| Chapter 2 | The Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 |
| Chapter 3 | The Prevention of Money Laundering Act, 2002 |
| Chapter 4 | Foreign Contribution Regulation Act, 2010 |
| Chapter 5 | The Arbitration and Conciliation Act, 1996 |
| Chapter 6 | The Insolvency and Bankruptcy Code, 2016 |
Paper 5: Strategic Cost Management and Performance Evaluation
| Chapter | Topic |
| Chapter 1 | Introduction to Strategic Cost Management |
| Chapter 2 | Modern Business Environment |
| Chapter 3 | Lean System and Innovation |
| Chapter 4 | Cost Management Techniques |
| Chapter 5 | Cost Management for Specific Sectors |
Paper 6 : Risk Management
| Chapter | Topic |
| Chapter 1 | Introduction to risk |
| Chapter 2 | Source and evaluation of risks |
| Chapter 3 | Risk management |
| Chapter 4 | Evaluation of Risk Management Strategies |
| Chapter 5 | Risk model |
| Chapter 6 | Credit Risk Measurement and Management |
| Chapter 7 | Risk associated with Corporate Governance |
| Chapter 8 | Enterprise Risk Management |
| Chapter 9 | Operational Risk Management |
Paper 7: Direct Tax Laws and International Taxation
| Chapter | Topic |
| Chapter 1 | Basis of charge, residential status, income which do not form part of total income, heads of income, income of other persons included in assessee’s total income, aggregation of income, set-off and carry forward of losses, deductions from gross total income, rebates and reliefs |
| Chapter 2 | Special provisions relating to companies and certain persons other than a company |
| Chapter 3 | Provisions relating to charitable and religious trust and institutions, political parties andelectoral trusts |
| Chapter 4 | Tax Planning, Tax Avoidance & Tax Evasion |
| Chapter 5 | Collection & Recovery of Tax, Refunds |
| Chapter 6 | Income-tax Authorities, Procedure for assessment, Appeals and Revision |
| Chapter 7 | Settlement of Tax Cases, Penalties, Offences & Prosecution |
| Chapter 8 | Liability in Special Cases |
| Chapter 9 | Miscellaneous Provisions and Other Provisions |
Paper 8: Indirect Tax Laws
| Chapter | Topic |
| Chapter 1 | Introduction to GST in India including Constitutional aspects |
| Chapter 2 | Levy and collection of CGST and IGST |
| Chapter 3 | Place of supply |
| Chapter 4 | Time and Value of supply |
| Chapter 5 | Input tax credit |
| Chapter 6 | Computation of GST liability |
| Chapter 7 | Procedures under GST including registration, tax invoice, credit and debit notes, electronic way bill, accounts and records, returns, payment of tax including tax deduction at source andtax collection at source, refund, job work |
| Chapter 8 | Liability to pay in certain cases |
| Chapter 9 | Administration of GST; Assessment and Audit |
| Chapter 10 | Inspection, Search, Seizure and Arrest |
| Chapter 11 | Demand and Recovery |
| Chapter 12 | Offences and Penalties |
| Chapter 13 | Advance Ruling |
| Chapter 14 | Appeals and Revision |
| Chapter 15 | Other provisions |
Also read
FAQs Related to CA Course Syllabus 2024
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What are the four levels of CA certification?
CA Foundation, CA Intermediate, 3 Years of Articleship Training, and CA Final are the four stages of the Chartered Accountancy Course. Students at each level are evaluated using a unique pattern of paper questions according to their level and degree of maturity.
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Is the CA syllabus reduced?
The number of subjects that make up the CA Final exam has been cut from eight to six. In addition, Paper 4 on corporate and economic Laws, Paper 5 SCMPE, and Paper 6 electives will be eliminated, and in their place, a new course will be introduced on interdisciplinary case studies.
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Is the articleship period now just two years long?
As proposed in the draught regulations, the current three-year period of articleship in the CA will be shortened to two years. At the moment, CA Students are required to complete a three-year mandatory articleship training under the supervision of a practising Chartered Accountant. In addition, students studying to become attorneys are required to complete a three-year articled internship.
