CA Syllabus 2023 PDF Download for Foundation, Intermediate & Final Course Exam

CA Syllabus 2023 PDF Download – ICAI prescribes the CA 2023 syllabus for Foundation, intermediate and final examination. Students can access their CA exam syllabus 2023 PDF from the official website: www.icai.org. 

The syllabus of CA course 2023 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. Here we have discussed the names of each chapter which comes under each level of CA subjects. 

CA Syllabus 2023 PDF Download Links

CA syllabus 2023 is same for May and November session. Candidates can download CA 2023 Syllabus PDF in this article. 

CA Foundation, Intermediate, Final Syllabus PDF

LevelDownload Link
CA Foundation Syllabus PDFClick Here
CA Intermediate Syllabus PDFClick Here
CA Final Syllabus PDFClick 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 2023

The CA syllabus 2023 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.

ChapterTopic
Chapter 1Theoretical Framework
Chapter 2Accounting process
Bank Reconciliation Statement Inventories Concept and Accounting of Depreciation
Chapter 3Accounting for Special Transactions
Chapter 4Final Accounts of Sole Proprietor
Partnership Accounts Financial Statements of Not-for-Profit Organizations
Chapter 5Introduction 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 2023.

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.

ChapterTopic
Chapter 1The Indian Contract Act, 1872
Chapter 2The Sale of Goods Act, 1930
Chapter 3The Indian Partnership Act, 1932
Chapter 4The Limited Liability Partnership Act, 2008
Chapter 5The Companies Act, 2013

Section B -Business Correspondence and Reporting Syllabus 

Check CA Foundation Business Correspondence and Reporting Syllabus 2023.

ChapterTopic
Chapter 1Communication 
Chapter 2Sentence types and Vocabulary, Synonyms, Antonyms, Prefixes, Suffixes, Phrasal Verbs, Idiom
Chapter 3Comprehension Passage and Note Making
Chapter 4Précis 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.

ChapterTopic
Chapter 1Ratio and Proportion, Indices and Logarithms Equations and Matrices andLinear Inequalities
Chapter 2Time value of money
Chapter 3Permutations and Combinations Sequence and SeriesSets, Relations and Functions Basic applications of Differential and Integral calculus 
Part A: Business Mathematics 
ChapterTopic
Chapter 1Number series coding and decoding an odd man outDirection tests
Seating arrangements
Chapter 2Blood Relations Syllogism
Part B: Logical Reasoning
ChapterTopic
Chapter 1Statistical representation of data
Chapter 2Probability
Chapter 3Correlation and Regression
Chapter 4The Limited Liability Partnership Act, 2008
Part C: Statistics

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.

ChapterTopic
Chapter 1Introduction to Business Economics
Chapter 2Theory of Demand and Supply
Theory of Production and Cost
Chapter 3Price Determination in Different Markets
Chapter 4Business Cycles

Foundation Exam Articles

CA Intermediate Syllabus 2023

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 2022 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 2023 for Paper 1 i.e., Accounting.

ChapterTopic
Chapter 1Process of formulation of Accounting Standards including Ind ASs (IFRS converged standards) and IFRSs; convergence vs adoption; objective and concepts of carve-outs.
Chapter 2Framework for Preparation and Presentation of Financial Statements
Chapter 3Applications of Accounting Standards
Chapter 4Company Accounts
Chapter 5Accounting for Special Transactions
Chapter 6Special 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.

ChapterTopic
Chapter 1Preliminary
Chapter 2Incorporation of Company and Matters Incidental thereto
Chapter 3Prospectus and Allotment of Securities
Chapter 4Share Capital and Debentures
Chapter 5Acceptance of Deposits by companies
Chapter 6Registration of Charges
Chapter 7Management and Administration
Chapter 8 Declaration and payment of Dividend
Chapter 9Accounts of Companies
Chapter 10Audit and Auditors
Part 1 – Company Law
ChapterTopic
Chapter 1The Contract Act, 1872
Chapter 2The Negotiable Instruments Act, 1881
Chapter 3The General Clauses Act, 1897
Chapter 4Prospectus and Allotment of Securities
Chapter 5Interpretation of statutes
Part 2 Other Laws

Paper -3: Cost and Management Accounting

The CA Intermediate syllabus 2022 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.

ChapterTopic
Chapter 1Overview of Cost and Management Accounting
Chapter 2Ascertainment of Cost and Cost Accounting System
Chapter 3Methods of Costing
Chapter 4Cost 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 2023 exams from the table below.

ChapterTopic
Chapter 1Residential Status and scope of total income
Chapter 2Incomes which do not form part of total income (other than charitable trusts and institutions, political parties and electoral trusts)
Chapter 3Heads of income and provisions governing computation of income under different heads
Chapter 4The income of other persons included in assessee’s total income
Chapter 5Aggregation of income; set-off, or carry forward and set-off of losses
Chapter 6Deductions from gross total income
Chapter 7Computation of total income and tax liability of individuals
Chapter 8 Advance tax, tax deduction at source and Introduction to tax collection at source
Chapter 9Provisions for filing return of income and self-assessment
Part 1 Income Tax Law
ChapterTopic
Chapter 1Concept of Indirect Taxes
Chapter 2Goods and Service Tax (GST) Laws
Part 2 Indirect Taxes

Paper -5: Advanced Accounting

Check the table below to know the CA Inter Advanced Accounting syllabus 2023.

ChapterTopic
Chapter 1Application of Accounting Standards
Chapter 2Special Aspects of Company Accounts
Chapter 3Reorganization and Liquidation of Companies
Chapter 4Banking Companies and Non-Banking Financial Companies and regulatory requirements thereof
Chapter 5Consolidated Financial Statements
Chapter 6Dissolution of partnership firms

Paper -6: Auditing and Assurance 

Given below is the CA Intermediate syllabus 2023 for auditing and assurance.

ChapterTopic
Chapter 1Nature, Objective, and Scope of Audit
Chapter 2Audit Strategy, Audit Planning, and Audit Programme
Chapter 3Audit Documentation and Audit Evidence
Chapter 4Risk Assessment and Internal Control
Chapter 5Fraud and Responsibilities of the Author in this Regard
Chapter 6Audit in an Automated Environment
Chapter 7Audit Sampling
Chapter 8 Analytical Procedures
Chapter 9Audit of Items of Financial Statements
Chapter 10The Company Audit
Chapter 11Audit Report
Chapter 12Audit of Banks
Chapter 13Audit 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.

ChapterTopic
Chapter 1Automated Business Processes
Chapter 2Financial and Accounting Systems
Chapter 3Information Systems and its Components
Chapter 4E-commerce, M-commerce and Emerging Technologies
Chapter 5Core Banking Systems
Part 1 Enterprise Information Systems
ChapterTopic
Chapter 1Introduction to Strategic Management
Chapter 2Dynamics of Competitive Strategy
Chapter 3Strategy Management Process
Chapter 4Corporate Level Strategies
Chapter 5Business Level Strategies
Chapter 6Functional Level Strategies
Chapter 7Organization and Strategic Leadership
Chapter 8 Strategy Implementation and Control
Part 2 Strategic Management

Paper -8: Financial Management and Economics for Finance

The last subject of the CA Intermediate Syllabus 2023 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.

ChapterTopic
Chapter 1Financial Management and Financial Analysis
Chapter 2Financing Decisions
Chapter 3Capital Investment and Dividend Decisions
Chapter 4Management of Working Capital
Part 1 Financial Management
ChapterTopic
Chapter 1Determination of National Income
Chapter 2Public Finance
Chapter 3The Money Market
Chapter 4International Trade
Part 2 Economics for Finance

CA Final Syllabus 2023

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

ChapterTopic
Chapter 1Framework for Preparation and Presentation of Financial Statements
Chapter 2Application of Indian Accounting Standards (Ind AS)
Chapter 3Indian Accounting Standards on Group Accounting
Chapter 4Accounting and Reporting of Financial Instruments (as per Ind AS)
Chapter 5Analysis of Financial Statements
Chapter 6Integrated Reporting
Chapter 7Corporate Social Responsibility Reporting

Paper 2- Strategic Financial Management

ChapterTopic
Chapter 1Financial Policy and Corporate Strategy
Chapter 2Risk Management
Chapter 3Security Analysis
Chapter 4Security Valuation
Chapter 5Portfolio Management
Chapter 6Securitization
Chapter 7Mutual Fund
Chapter 8 Derivatives Analysis and Valuation
Chapter 9Foreign Exchange Exposure and Risk Management
Chapter 10International Financial Management
Chapter 11Interest Rate Risk Management
Chapter 12Corporate Valuation
Chapter 13Mergers, Acquisitions and Corporate Restructuring
Chapter 14Startup Finance

Paper 3- Advanced Auditing and Professional Ethics

ChapterTopic
Chapter 1Auditing Standards, Statements and Guidance Notes
Chapter 2Audit Planning, Strategy and Execution
Chapter 3Risk Assessment and Internal Control
Chapter 4Special aspects of Auditing in an Automated Environment
Chapter 5Audit of Limited Companies
Chapter 6Audit Reports
Chapter 7Audit Committee and Corporate Governance
Chapter 8 Audit of Consolidated Financial Statements
Chapter 9Special features of audit of Banks, Insurance & Non Banking Financial Companies
Chapter 10Audit under Fiscal Laws
Chapter 11Audit of Public Sector Undertakings
Chapter 12Liabilities of Auditors
Chapter 13Internal Audit, Management and Operational Audit
Chapter 14Due Diligence, Investigation and Forensic Audit
Chapter 15Peer Review and Quality Review
Chapter 16Professional Ethics

Paper 4: Corporate and Economic Laws

ChapterTopic
Chapter 1The Companies Act, 2013
Chapter 2Corporate Secretarial Practice
Part 1  A Corporate Laws
ChapterTopic
Chapter 1The Securities Contract (Regulation) Act, 1956 and the SecuritiesContract (Regulation) Rules, 1957
Chapter 2The Securities Exchange Board of India Act, 1992
Part 1 B Securities Laws
ChapterTopic
Chapter 1The Foreign Exchange Management Act, 1999
Chapter 2The Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002
Chapter 3The Prevention of Money Laundering Act, 2002
Chapter 4Foreign Contribution Regulation Act, 2010
Chapter 5The Arbitration and Conciliation Act, 1996
Chapter 6The Insolvency and Bankruptcy Code, 2016
Part 2 Economic Laws

Paper 5: Strategic Cost Management and Performance Evaluation

ChapterTopic
Chapter 1Introduction to Strategic Cost Management
Chapter 2Modern Business Environment
Chapter 3Lean System and Innovation
Chapter 4Cost Management Techniques
Chapter 5Cost Management for Specific Sectors

Paper 6 : Risk Management

ChapterTopic
Chapter 1Introduction to risk
Chapter 2Source and evaluation of risks
Chapter 3Risk management
Chapter 4Evaluation of Risk Management Strategies
Chapter 5Risk model
Chapter 6Credit Risk Measurement and Management
Chapter 7Risk associated with Corporate Governance
Chapter 8 Enterprise Risk Management
Chapter 9Operational Risk Management

Paper 7: Direct Tax Laws and International Taxation

ChapterTopic
Chapter 1Basis 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 2Special provisions relating to companies and certain persons other than a company
Chapter 3Provisions relating to charitable and religious trust and institutions, political parties andelectoral trusts
Chapter 4Tax Planning, Tax Avoidance & Tax Evasion
Chapter 5Collection & Recovery of Tax, Refunds
Chapter 6Income-tax Authorities, Procedure for assessment, Appeals and Revision
Chapter 7Settlement of Tax Cases, Penalties, Offences & Prosecution
Chapter 8 Liability in Special Cases
Chapter 9Miscellaneous Provisions and Other Provisions

Paper 8: Indirect Tax Laws

ChapterTopic
Chapter 1Introduction to GST in India including Constitutional aspects
Chapter 2Levy and collection of CGST and IGST
Chapter 3Place of supply
Chapter 4Time and Value of supply
Chapter 5Input tax credit
Chapter 6Computation of GST liability
Chapter 7Procedures 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 9Administration of GST; Assessment and Audit
Chapter 10Inspection, Search, Seizure and Arrest
Chapter 11Demand and Recovery
Chapter 12Offences and Penalties
Chapter 13Advance Ruling
Chapter 14Appeals and Revision
Chapter 15Other provisions

Also read

FAQs Related to CA Course Syllabus 2023

  1. 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.

  2. 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.

  3. 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.

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