ICAI CA New Scheme Syllabus & Subjects 2024: Foundation, Inter, and Final

CA Course Structure

1. CA Foundation Course
2. CA Intermediate Course
3. CA Final Course

The ICAI recently introduced the CA New Scheme, which is expected to be implemented for the 2024 exams. In this new scheme, significant adjustments have been made at all levels to ensure that the CA course aligns with international standards.

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Chartered Accountant Syllabus and Subjects 2024 PDF

Students can download the PDF of the Chartered Accountant syllabus for the 2024 exams below:

• CA Foundation Syllabus New Scheme: Download
• CA Inter Syllabus New Scheme: Download
• CA Final Syllabus New Scheme: Download

Students can also view the CA Course Fee Structures for Foundation, Intermediate, and Final.

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ICAI CA Foundation Syllabus New Scheme 2024

The CA Foundation syllabus for 2024 comprises four subjects. To be eligible for the exam, candidates must successfully complete all four papers. The CA Foundation syllabus 2023-24 PDF can be downloaded from the ICAI’s official website. The subjects included in the CA Foundation syllabus are:

CA Foundation Subjects	Marks
Paper 1: Accounting	100 Marks
Paper 2: Business Law	100 Marks
Paper 3: Quantitative Aptitude	100 Marks
Part I: Business Mathematics	40 Marks
Part II: Logical Reasoning	20 Marks
Part III: Statistics	40 Marks
Paper 4: Business Economics	100 Marks

Important Link: Download ICAI CA Foundation Mock Test Papers with Suggested Answers

CA Foundation Syllabus Details

1 Paper: Accounting

Module 1:

• Theoretical Framework
• Accounting Process
• Preparation of Trial Balance
• Rectification of Errors
• 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

2 Paper: Business Law

Module 1:

• Theoretical Framework
• Accounting Process
• Preparation of Trial Balance
• Rectification of Errors
• 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

3 Paper – Quantitative Aptitude

Paper 3 is divided into three parts, each covering distinct topics:

A Section: Business Mathematics

• Ratio and Proportion, Indices and Logarithms
• Equations
• Linear Inequalities
• Mathematics of Finance
• Basic Concepts of Permutations and Combinations
• Sequence and Series – Arithmetic and Geometric Progressions
• Sets, Relations, and Functions
• Basics of Limits and Continuity Functions
• Basic applications of Differential and Integral Calculus in Business and Economics

B Section: Logical Reasoning

• Number Series, Coding and Decoding, and Odd Man Out
• Direction Tests
• Seating Arrangements
• Blood Relations

C Section: Statistics

• Statistical Representation of Data
• Sampling
• Measures of Central Tendency and Dispersion
• Probability
• Theoretical Distributions
• Correlation and Regression
• Index Numbers

4 Paper: Business Economics

This paper consists of two parts covering the following topics:

Part I:

• 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

Part II:

• Public Finance
• Money Market
• International Trade
• Indian Economy

June 2024 RTP: Download

ICAI CA Intermediate Syllabus New Scheme 2024

Group 1

Paper	CA Intermediate Subjects	Marks
1 Paper	Advanced Accounting	100
2 Paper	Corporate Laws & Other Laws	100
3 Paper	Taxation	100

1 Paper– Advanced Accounting

• Module 1:
  • Introduction to Accounting Standards
  • Framework for Preparation and Presentation of Financial Statements
  • Application of Accounting Standards
  • Presentations and Disclosures Based Accounting Standards
• 2 Module:
  • Assets Based Accounting Standards
  • Liabilities Based Accounting Standards
  • Accounting Standards Based on Items Impacting Financial Statement
  • Revenue Based Accounting Standards
  • Other Accounting Standards
  • Accounting Standards for Consolidated Financial Statement
• Module 3:
  • Financial Statement of Companies
  • Buyback of Securities
  • Amalgamation of Companies
  • Accounting for Reconstruction of Companies
  • Accounting for Branches Including Foreign Branches

2 Paper – Corporate and Other Laws

• Module 1:
  • Preliminary
  • Incorporation of Company and Matters Incidental thereto
  • Prospectus and Allotment of Securities
  • Share Capital and Debentures
  • Acceptance of Deposits by companies
  • Registration of Charges
• 2 Module:
  • Management and Administration
  • Declaration and Payment of Dividend
  • Accounts of Companies
  • Audit and Auditors
  • Companies Incorporated Outside India
• Module 3:
  • The Limited Liability Partnership Act, 2008
  • Elements of Companies Act, 1956 (if still in force)

3 Paper – Taxation

• A Section: Income Tax
  • Module 1:
    • Basic concepts
    • Residential status and scope of total income
    • Heads of Income and computation of Income under various heads
  • Module 2:
    • Aggregation of income Set off or carry forward the losses
    • Deduction from Gross Total Income
    • Individual’s overall income and tax liabilities are computed
• B Section: Goods and Service Tax
  • Module 1:
    • GST in India – An Introduction
    • Supply Under GST
    • Charge of GST
    • Place of Supply
    • Exemptions From GST
    • Time of Supply
    • Value of Supply
  • Module 2:
    • Input Tax Credit
    • Registration
    • Tax Invoice; Credit and Debit Notes
    • Accounts and Records
    • E-Way Bill

CA Intermediate Direct Entry Guidence

Group 2

Paper	CA Intermediate Subjects	Marks
4 Paper	Cost and Management Accounting	100
5 Paper	Auditing and Assurance	100
6 Paper	Financial Management and Strategic Management	100

Paper 4 – Cost and Management Accounting

• Module 1:
  • Introduction to 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

5 Paper – Auditing and Assurance

• 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

• A Section: Financial Management
  • Module 1:
    • Scope and Objectives of Financial Management
    • Types of Financing
    • Financial Analysis and Planning – Ratio Analysis
    • Cost of Capital
    • Financing Decisions – Capital Structure
    • Financing Decisions – Leverages
  • Module 2:
    • Investment Decisions
    • Dividend Decisions
    • Management of Working Capital
• B Section: Strategic Management
  • Module 1:
    • Introduction to Strategic Management
    • Strategic Analysis: External Environment
    • Strategic Analysis: Internal Environment
    • Strategic Choices
  • Module 2:
    • Strategy Implementation and Evaluation

Check Here CA Intermediate September 2024 Exam Schedule

ICAI CA Final Syllabus New Scheme 2024

Group 1

Paper	CA Final Subjects	Marks	Duration
1 Paper	Financial Reporting	100	3 hours
2 Paper	Advanced Financial Management	100	3 hours
3 Paper	Advanced Auditing, Assurance and Professional Ethics	100	3 hours
4 Paper	Direct Tax Laws and International Taxation	100	3 hours

Paper 1 – Financial Reporting

• Module 1:
  • Introduction to Accounting Standards (AS 15, 21, 23, 25, 27, and 28)
  • Conceptual Framework for Financial Reporting Under Indian Accounting Standards (Ind AS)
  • Ind AS on Presentation of Items in the Financial Statements
• Module 2:
  • Ind AS on Measurement based on Accounting Policies
  • Ind AS 115 “Revenue from Contracts with Customers”
  • Ind AS on Assets in Financial Statements
• 3 Module:
  • Ind AS on Liabilities in Financial Statements
  • Ind AS on items that affect the financial statements
  • Ind AS: Disclosures in Financial Statements
• Module 4:
  • India AS 103 “Business Combinations”
  • Consolidated and Separate Financial Statements of Group Entities
  • Ind AS 101: “First-time Adoption of Indian Accounting Standards”
  • Analysis of Financial Statements
  • Professional and Ethical Duty of a Chartered Accountant
  • Accounting and Technology

2 Paper – Advanced Financial Management

• Module 1:
  • Financial Policy and Corporate Strategy
  • Risk Management
  • Advanced Capital Budgeting Decisions
  • Security Analysis
  • Security Valuation
  • Portfolio Management
  • Securitization
  • Mutual Funds
  • Derivatives Analysis and Valuation
• Module 2:
  • Foreign Exchange Exposure and Risk Management
  • International Financial Management
  • Interest Rate Risk Management
  • Business Valuation
  • Mergers, Acquisition and Corporate Restructuring
  • Startup Finance

3 Paper – Advanced Auditing, Assurance and Professional Ethics

• Module 1:
  • Quality Control
  • General Auditing Principles and Auditors Responsibilities
  • Audit Planning, Strategy and Execution
  • Materiality, Risk Assessment and Internal Control
  • Audit Evidence
  • Completion and Review
  • Reporting
• 2 Module:
  • Specialised Areas
  • Audit-related services
  • Review financial information and provide assurance services
  • Digital Auditing and Assurance
  • Group Audits
• Module 3:
  • Overview of auditing public sector undertakings
  • Internal audits include due diligence, investigations, and forensic audits
  • Emerging areas: Sustainable Development Goals (SDGs) and the Environment, Social, and Governance (ESG) Assurance
  • Professional Ethics and Liabilities of Auditors

4 Paper – Direct Tax Laws and International Taxation

• Module 1:
  • Basic Concepts
  • Incomes that are not part of Total Income
  • Business or professional profits, capital gains, and other sources of income
• Module 2:
  • Income of Other Persons is included in the assessee’s total income
  • Aggregation of Income, Set Off or Carry Forward of Losses
  • Deductions for Gross Total Income
  • Assessment of Different Entities
• 3 Module:
  • Evaluation of Trusts, Institutions, Political Parties, and Other Special Entities
  • Tax Planning, Avoidance, and Evasion
  • Taxation on Digital Transactions
  • Deduction, Collection and Recovery of Tax
  • Income Tax Authorities
  • Assessment Procedure
  • Appeals and Revision
  • Dispute Resolution
  • Miscellaneous Provisions
• 4 Module:
  • Provisions to Counteract Unethical Tax Practices
  • Tax Audit and Ethical Compliances
  • Non-Resident Taxation
  • Double Taxation Relief
  • Advance Rulings
  • Transfer Pricing
  • Fundamentals of BEPS
  • Application and Interpretation of Tax Treaties
  • Overview of Model Tax Conventions
  • Latest Developments in International Taxation

Important Link: Download ICAI CA Foundation Question Papers with Suggested Answers

Group 2

Paper	CA Final Subjects	Marks	Duration
5 Paper	Strategic Cost Management and Performance Evaluation	100	3 hours
6 Paper	Elective Paper – Integrated Business Solution	100	3 hours

Paper 5 – Strategic Cost Management and Performance Evaluation

• Module 1: Strategic Cost Management
  • Introduction to Strategic Cost Management
  • Modern Business Environment
  • Cost Management Techniques
  • Cost Management Strategies for Emerging Business Models
• Module 2: Strategic Performance Management
  • Introduction to Strategic Performance Management
  • Strategic Performance Measures in the Private Sector
  • Strategic Performance Measures in Non-Profit Organizations
  • Preparation of Performance Reports
  • Case Study: Divisional Transfer Pricing and Standard Costing

6 Paper – Elective Paper – Integrated Business Solution

• Option A: Corporate and Economic Laws
  • Module 1: Company Law
  • Module 2: Securities Laws
  • Part II: Economic Laws
    • The Foreign Exchange Management Act, 1999
    • The Foreign Contribution Regulation Act, 2010
    • The Insolvency and Bankruptcy Code, 2016
• Option B: Strategic Cost and Performance Management
  • Module 1: Strategic Cost Management
    • Introduction to Strategic Cost Management
    • Modern Business Environment
    • Expert in lean systems and innovation.
    • Cost Management Techniques
    • Cost Management Strategies for Emerging Business Models
    • Strategic Revenue Management
    • Strategic profit management.
  • Module 2: Strategic Performance Management
    • An Introduction to Strategic Performance Management.
    • Strategic Performance Measures in the Private Sector.
    • Strategic Performance Measures in Non-Profit Organisations
    • preparation of performance reports. Case Study: Divisional Transfer Pricing and Standard Costing

Visit Here for CA Foundation January 2025 Registration

References & Sources

• ICAI CA Foundation Syllabus PDF
• ICAI CA Intermediate Syllabus PDF
• ICAI CA Final Syllabus PDF

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