CA Syllabus

CA Syllabus: Institute of Chartered Accountants of India has introduced CA Syllabus!! Candidates can download the PDF of Revised CPT/IPCC/ATC/Final Exam Syllabus by hitting the direct links stated below.

CA Syllabus

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The Syllabus of CA 2023 specifies important topics for each section of CA question paper. Candidates appearing for the examination can check CA Syllabus 2023 for gearing up their preparation of the examination.

Revised CPT/IPCC/ATC/Final Exam Syllabus

ICAI’s CA exam is organized in twice in a year to appoint highly capable contenders who have knowledge of Business and Commercial. If you are one of them who are preparing for the CA Final exam must download updated CA exam Pattern 2023 and syllabus.

To crack the CPT/IPCC/ATC/ exam, candidates may get the online PDF of the latest CA Exam Syllabus for all Subjects (PAPER WISE) through visiting the underneath section of this page. Look at the CA Revised Exam Syllabus 2023 by scroll down this page which is well furnished by the dedicated team of recruitmentresult.com

CA CPT Syllabus

CA Syllabus

Subjects in New CA CPT/Foundation Course

Paper I: Principles and Practices of Accounting (100 Marks)

Paper 2: Mercantile Law & General English (100 Marks)

Part I: Mercantile Law (60 Marks)
Part II: General English (40 Marks)

Paper 3*: Business Mathematics and Logical Reasoning & Statistics (100 Marks)

Part I: Business Mathematics and Logical Reasoning (60 Marks)
Part II: Statistics (40 Marks)

Paper 4*: Business Economics & Business and Commercial Knowledge (100 Marks)

Part I: Business Economics (60 Marks)
Part II: Business and Commercial Knowledge (40 Marks)

*Paper 3 and Paper 4 will be Objective type papers

Also Check: CA CPT Question Paper

CA Syllabus

CA Common Proficiency Test (CPT):

The Common Proficiency Test or CPT is the first level of Chartered Accountancy examinations in India. To register for Common Proficiency Test, candidates must have completing Grade 10 and take the exam after completing High School (Grade 12). Common Proficiency Test exams are held in June and December.

Section A: Fundamentals of Accounting ( 60 Marks ) (SESSION – I)
Theoretical Framework	Meaning and Scope of accounting Accounting Concepts, Principles and Conventions Accounting Standards – concepts, objectives, benefits Accounting Policies Accounting as a measurement discipline – valuation principles, accounting estimates
Accounting Process	Books of Accounts leading to the preparation of Trial Balance, Capital and revenue expenditures, Capital and revenue receipts, Contingent assets and contingent liabilities, Fundamental errors including rectifications thereof.
Bank Reconciliation Statement	–
Inventories	Basis of inventory valuation and record keeping
Depreciation accounting	Methods, computation and accounting treatment of depreciation, Change in depreciation methods
Preparation of Final Accounts for Sole Proprietors Accounting for Special Transactions	Consignments Joint Ventures Bills of exchange and promissory notes Sale of goods on approval or return basis.
Partnership Accounts	Final accounts of partnership firms – Basic concepts of admission, retirement and death of a partner including treatment of goodwill.
Introduction to Company Accounts	Issue of shares and debentures, forfeiture of shares, re-issue of forfeited shares, Redemption of preference shares.
CA Syllabus Section B: Mercantile Laws (40 Marks)
The Indian Contract Act , 1872 The Sale of Goods Act, 1930 The India Partnership Act, 1932	An overview of Sections 1 to 75 covering the general nature of contract , consideration , other essential elements of a valid contract , performance of contract and breach of contract. Formation of the contract of sale – Conditions and Warranties –Transfer of ownership and delivery of goods – Unpaid seller and his rights. General Nature of Partnership – Rights and duties of partners – Registration and dissolution of a firm.
(SESSION – II)
Micro Economics
Introduction to Micro Economics	Definition, scope and nature of Economics Methods of economic study Central problems of an economy and Production possibilities curve.
Theory of Demand and Supply	Meaning and determinants of demand, Law of demand and Elasticity of demand ─ Price, income and cross elasticity Theory of consumer ’s behaviour – Marshallian approach and Indifference curve approach Meaning and determinants of supply, Law of supply and Elasticity of supply.
Theory of Production and Cost	Meaning and Factors of production Laws of Production – The Law of variable proportions and Laws of returns to scale Concepts of Costs ─ Short-run and long-run costs, Average and marginal costs, Total, fixed and variable costs
Price Determination in Different Markets	Various forms of markets – Perfect Competition, Monopoly, Monopolistic Competition and Oligopoly Price determination in these markets
CA Syllabus Indian Economic Development
Indian Economy – A Profile	Nature of the Indian Economy Role of different sectors – Agriculture, Industry and Services in the development of the Indian economy, their problems and growth National Income of India – Concepts of national income, Different methods of measuring national income, Growth of national income and per capita income in various plans. Basic understanding of tax system of India – Direct and Indirect Taxation
Select Aspects of Indian Economy	Population – Its size, rate of growth and its implication for growth Poverty – Absolute and relative poverty and main programs for poverty alleviation Unemployment – Types, causes and incidence of unemployment Infrastructure ─ Energy, Transportation, Communication, Health and Education Inflation Budget and Fiscal deficits Balance of payments External debts.
Economic Reforms in India	Features of economic reforms since 1991 Liberalization, Privatization and Disinvestment Globalization.
Money and Banking	Money – Meaning and functions Commercial Banks – Role and functions Reserve Bank of India – Role and functions, monetary policy.
Section D: Quantitative Aptitude ( 50 Marks )
Equations	Linear – simultaneous linear equations up to three variables, quadratic and cubic equations in one variable, equations of a straight line, intersection of straight lines, graphical solution to linear equations.
Ratio and proportion, Indices, Logarithms	Graphs of inequalities in two variables ─ common region.
Inequalities	Simple and Compound Interest including annuity ─ Applications
Simple and Compound Interest including annuity ─ Applications	–
Basic concepts of Permutations and Combinations	–
Sequence and Series – Arithmetic and geometric progressions	–
Sets, Functions and Relations	–
Limits and Continuity ─ Intuitive Approach	–
Basic concepts of Differential and Integral Calculus (excluding trigonometric functions)	–
Statistical description of data	Textual, Tabular & Diagrammatic representation of data. Frequency Distribution. Graphical representation of frequency distribution – Histogram, Frequency Polygon, Ogive
Measures of Central Tendency and Dispersion	Arithmetic Mean, Median – Partition Values, Mode, Geometric Mean and Harmonic, Mean, Standard deviation, Quartile deviation
Correlation and Regression	–
Probability and Expected Value by Mathematical Expectation	—
Theoretical Distributions	Binomial, Poisson and Normal.
Sampling Theory	Basic Principles of sampling theory , Comparison between sample survey and complete enumeration , Errors in sample survey , Some important terms associated with sampling , Types of sampling , Theory of estimation , Determination of sample size
Index Numbers	—
Equations	Linear – simultaneous linear equations up to three variables, quadratic and cubic equations in one variable, equations of a straight line, intersection of straight lines, graphical solution to linear equations.

You Can Also Check: CA CPT Syllabus (CA Syllabus)

CA Syllabus

CA ATC Exam Syllabus:

Candidates who has passed Common Proficiency Test (CPT) and Senior Secondary Examination (10+2 examination) can register for Accounting Technician Course (ATC) either exclusively or with the option of Intermediate (IPC) Course.

The examining body constituted by law in India conducts Common Proficiency Test or it is also recognized by the Central Government as equivalent. Aspirants may also register for the Accounting Technician Course (ATC) directly after passing Class XIIth or after the completion of Graduation.

Paper 1- Accounting:

Accounting Standards,
Company Accounts,
Average Due Date,
Account Current,
Self Balancing Ledgers,
Financial Statements of Not-for-Profit Organizations,
Accounts from Incomplete Records,
Accounting for Special Transactions,
Issues in Partnership Accounts
Accounting in Computerized Environment

Paper 2–

Business Laws, Ethics and Communication
Business Laws
Company Law
Introduction of Business Ethics
Environment Issue
Ethics in Workplace, Ethics in Marketing and Consumer Protection
Ethics in Accounting and Finance
Elements of Communication
Communication in Business Environment
Basic Understanding of Legal Deeds
Documents

Paper 3:

Cost Accounting and Financial Management
Introduction to Cost Accounting
Cost Ascertainment
Cost Book-Keeping
Costing Systems
Introduction to Marginal Costing
Introduction to Standard Costing
Budgets and Budgetary Control
Scope and Objectives of Financial Management
Time Value of Money
Financial Analysis and Planning
Financial Decisions
Types of Financing
Investment Decisions
Management of Working Capital

Paper 4- Taxation:

Income Tax, Service Tax and VAT

CA Syllabus

CA IPCC Syllabus:

Institute of Chartered Accountants of India organizes this exam as it is the identification for the second level of the CA (Chartered Accountancy). IPCC (Integrated Professional Competence Course) is identified course. At the end of the Integrated Professional Competence Course it is identified as IPCE (Integrated Professional Competence Examination.

Group – 1

Paper – 1: Accounting
Paper – 2: Business Laws, Ethics and Communication
Paper – 3: Cost Accounting and Financial Management
Paper – 4: Taxation

Group – 2

Paper – 5: Advanced Accounting
Paper – 6: Auditing and Assurance
Paper – 7: Information Technology and Strategic Management

Group – 1

Paper – 1: Accounting

Study Material	PowerPoint Presentations
Module 1
Initial Pages
Chapter 1 Accounting Standards	AS – 1
	AS – 6
	AS – 9
	AS – 10
	AS – 13
	AS – 14
Chapter 2 Financial Statements of Companies	Unit 1: Final Accounts of Companies
	Cash Flow Statements
	Cash Flow Statements – Questions
Chapter 3 Profit or Loss Pre and Post Incorporation	Profit or Loss Pre and Post Incorporation
Chapter 4 Accounting for Bonus Issue	Accounting for Bonus Issue
Chapter 5 Internal Reconstruction	Internal Reconstruction
Chapter 6 Amalgamation	Amalgamation
	Amalgamation Example 1
	Amalgamation Example 2
	Amalgamation Example 3
	Amalgamation Example 4
Appendix I & II
Module 2
Initial Pages
Chapter 7 Average Due Date and Account Current	Average Due Date and Account Current
Chapter 8 Self Balancing Ledgers	Self-Balancing Ledgers
Chapter 9 Financial Statements of Not-For-Profit Organizations	Financial Statements of Not-For-Profit Organizations
Chapter 10 Accounts from Incomplete Records	Statement of Affairs
	Single Entry Example 1
	Single Entry Example 2
	Single Entry Example 3
	Single Entry Example 4
Chapter 11 Hire Purchase and Installment Sale Transactions	S-2 Hire Purchase and Installment Sale Transactions Part 1
	S-2 Hire Purchase and Installment Sale Transactions Part 2
	S-2 Hire Purchase and Installment Sale Transactions Part 3
	Hire Purchase Theory Part 1
	Hire Purchase Theory Part 2
	Hire Purchase Theory Part 3
	Hire Purchase Questions
Chapter 12 Investment Accounts	–
Chapter 13 Insurance Claims for Loss of Stock and Loss of Profit	Insurance Claims for Loss of Stock and Loss of Profit
Chapter 14 Issues in Partnership Accounts	Issues in Partnership Accounts
	Issues in Partnership Accounts – Part I
	Issues in Partnership Accounts – Part II
	Issues in Partnership Accounts – Part III
	Issues in Partnership Accounts – Part V
Chapter 15 Accounting in Computerized Environment	Accounting in Computerized Environment
Feedback Form

Paper – 2: Business Laws, Ethics and Communication

Study Material	Podcasts
Module 1
Initial Pages
Chapter 1 The Indian Contract Act, 1872	Background
	Introduction
	Types of Contracts
	Offer and Acceptance
	Consideration
	Performance of Contract
	Breach of Contract
	Contingent and Special Contracts
	Contract of Indemnity and Guarantee
	Bailment and Pledge
	Agency
Chapter 2 The Negotiable Instruments Act, 1881	The Negotiable Instruments Act, 1881
Chapter 3 The Payment of Bonus Act, 1965	The Payment of Bonus Act, 1965
Chapter 4 The Employees’ Provident Funds and Miscellaneous Provisions Act, 1952	The Employees’ Provident Funds and Miscellaneous Provisions Act, 1952
Chapter 5 The Payment of Gratuity Act, 1972	The Payment of Gratuity Act, 1972
Module 2
Initial Pages
Chapter 6 The Companies Act, 2013	–
	Unit 1: Preliminary
	Unit 2: Prospectus -As per Companies Act, 2013
	Unit 3: Share Capital
	Unit 4: Meetings
	Some of the Relevant Sections- The Companies Act, 2013
Module 3
Initial Pages
Chapter 7 Principles of Business Ethics	Principles of Business Ethics
Chapter 8 Corporate Governance and Corporate Social Responsibility	Corporate Governance and Corporate Social Responsibility
Chapter 9 Workplace Ethics	Workplace Ethics
Chapter 10 Environment & Ethics	Environment & Ethics
Chapter 11 Ethics in Marketing and Consumer Protection	Ethics in Marketing and Consumer Protection
Chapter 12 Ethics in Accounting and Finance	Ethics in Accounting and Finance
Chapter 13 Essentials of Communication	Essentials of Communication
Chapter 14 Interpersonal Communication Skills	Interpersonal Communication Skills
Chapter 15 Group Dynamics	Group Dynamics
Chapter 16 Communication Ethics	Communication Ethics
Chapter 17 Communicating Corporate Culture, Change and Innovative Spirits	Communicating Corporate Culture, Change and Innovative Spirits
Chapter 18 Communication in Business Environment	Communication in Business Environment
Chapter 19 Basic Understanding of Legal Deeds and Documents	Basic Understanding of Legal Deeds and Documents
Corrigendum

Paper – 3: Cost Accounting and Financial Management

Study Material	Podcasts
Part I – Cost Accounting
Module 1
Initial Pages
Chapter 1 Basic Concepts	Introduction to Cost Accounting
Chapter 2 Material	Material Costing
Chapter 3 Labour	Labour
Chapter 4 Overheads	Overheads Cost Control
Module 2
Initial Pages
Chapter 5 Non Integrated Accounts	Non-Integrated Accounting
Chapter 6 Job Costing and Batch Costing	Job Costing
Chapter 6 Job Costing and Batch Costing	Batch Costing
Chapter 7 Contract Costing	Contract Costing S-1
Chapter 8 Operating Costing	Operating Costing S-2
Chapter 9 Process & Operation Costing	Process & Operation Costing
Chapter 10 Joint Products & By Products	Joint Products & By Products
Chapter 11 Standard Costing	Standard Costing
Chapter 12 Marginal Costing	Marginal Costing
Chapter 13 Budgets and Budgetary Control	Budgets and Budgetary Control
Feedback Form
Module 1
Initial Pages
Chapter 1 Scope and Objectives of Financial Management	Scope and Objectives of Financial Management
Chapter 2 Time Value of Money	Time Value of Money
Chapter 3 Financial Analysis and Planning	Ratio Analysis – Part I
	Ratio Analysis – Part II
	Ratio Analysis – Part III
	Ratio Analysis – Part IV
	Ratio Analysis – Part V
	Cash Flow Statement Concepts
	Cash Flow Statement Practicals
	Funds Flow Statement Concepts
Chapter 4 Financing Decisions	Unit I: Cost of Capital
	Unit II: Capital Structure Decisions
	S-2 Unit II: Capital Structure Decisions
	Unit III: Leverage
Appendix
Module 2
Initial Pages
Chapter 5 Types of Financing	Types of Financing
Chapter 6 Investment Decisions	S-1 Investment Decisions Part 1
Chapter 6 Investment Decisions	S-1 Investment Decisions Part 2
Chapter 7 Management of Working Capital	Working Capital Management
	Treasury and Cash Management
	Management of Inventory
	Management of Receivables
	Management of Payables
Appendix
Feedback Form

Paper – 4: Taxation

Study Material	Podcasts
Part I – Income Tax
Module 1
Initial Pages
Chapter 1 Basic Concepts	Unit I: Income-tax Law: An Introduction
	Unit II: Important Definitions in the Income-Tax Act, 1961
	Unit III: Basis of Charge and Rates of Tax
	Unit IV: Concept of Previous Year and Assessment Year
Chapter 2 Residence and Scope of Total Income	Unit I: Residential Status and scope of total income
	Unit2 Deemed Receipt and Accrual of income in India Part 1
	Unit2 Deemed Receipt and Accrual of income in India Part 2
	Unit2 Deemed Receipt and Accrual of income in India Part 3
	Unit2 Deemed Receipt and Accrual of income in India Part 4
Chapter 3 Incomes Which Do Not Form Part of Total Income	Incomes Which Do Not Form Part of Total Income
Chapter 3 Incomes Which Do Not Form Part of Total Income	Taxation of Charitable Trusts –
Module 2
Initial Pages
Chapter 4 Heads of Income	Unit I: Income From Salaries – Part 1
	Income From Salaries – Part 2
	Income From Salaries – Part 3
	Income From Salaries – Part 4
	Unit II: Income From House Property – Part 1
	Income From House Property – Part 2
	Income From House Property – Part 3
	Unit III: Profits and Gains of Business or Profession – Part 1
	Unit III: Profits and Gains of Business or Profession – Part 2
	Unit III: Profits and Gains of Business or Profession – Part 3
	Unit III: Profits and Gains of Business or Profession – Part 4
	Unit III: Profits and Gains of Business or Profession – Part 5
	Unit III: Profits and Gains of Business or Profession – Part 6
	Unit III: Profits and Gains of Business or Profession – Part 7
	Unit III: Profits and Gains of Business or Profession – Part 8
	Unit III: Profits and Gains of Business or Profession – Part 9
	Unit III: Profits and Gains of Business or Profession – Part 10
	Unit III: Profits and Gains of Business or Profession – Part 11
	Unit III: Profits and Gains of Business or Profession – Part 12
	Profit And Gains of Business and Profession Part 1 Relevant for May & Nov Examination
	Profit And Gains of Business and Profession Part 2 Relevant for May & Nov Examination
	Profit And Gains of Business and Profession Part 3 Relevant for May & Nov Examination
	Unit 5 : Income from other sources
Module 3
Initial Pages
Chapter 5 Income of Other Persons Included in Assessee’s Total Income	Income of other Persons included in Assessee’s Total Income
Chapter 6 Aggregation of Income, Set-Off and Carry Forward of Losses	Set-off and carry forward of losses Part 1
	Aggregation of income, set-off and carry forward of losses Part 2
Chapter 7 Deductions From Gross Total Income	Deductions from Gross Total Income-Part 1 –
	Deductions from Gross Total Income-Part 2
	Deductions from Gross Total Income-Part 3
	Deductions from Gross Total Income-Part 4
Chapter 8 Computation of Total Income And Tax Payable	Computation of Total Income And Tax Payable Part 1
	Computation of Total Income And Tax Payable Part 2
	Computation of Total Income And Tax Payable Part 3
Chapter 9 Provisions Concerning Advance Tax And Tax Deducted At Source	Provisions Concerning Advance Tax And Tax Deducted At Source Part 2
Chapter 10 Provisions for Filing of Return of Income	Provisions for Filing of Return of Income

Feedback Form
Study Material should be read along with Supplementary Study Paper
Initial Pages
Chapter 1 Basic Concepts of Indirect Taxes Part 1 Part 2 Part 3	Basic Concepts of Indirect Taxes Part 1
	Basic Concepts of Indirect Taxes Part 2
Chapter 2 Basic Concepts of Service Tax	Basic Concepts of Service Tax Part 1
	Basic Concepts of Service Tax Part 2
	Basic Concepts of Service Tax Part 2 Relevant for May & Nov Examination
	Basic Concepts of Service Tax Part 3
Chapter 3 Point of Taxation	Point of Taxation
Chapter 4 Valuation of Taxable Service	Valuation of Taxable Service
Chapter 5 Exemptions and Abatements
Chapter 6 Service Tax Procedures	Service Tax Procedures
Chapter 6 Service Tax Procedures	S-2 Service Tax Procedures
Chapter 7 CENVAT Credit	CENVAT Credit
Feedback Form

Group – 2

Paper – 5: Advanced Accounting

Study Material	Podcasts
Module 1
Initial Pages
Chapter 1 Framework for Preparation and Presentation of Financial Statements	Framework for Preparation and Presentation of Financial Statements
Chapter 2 Accounting Standards	AS-4
	AS-5
	AS-11
	AS-12
	AS-16
	AS-20
	AS-26
	AS-29
Chapter 3 Advanced Issues in Partnership Accounts	Unit 1 Dissolution of Firms
	Amalgamation, Conversion and Sale of Partnership Firm Part 1
	Amalgamation, Conversion and Sale of Partnership Firm Part 2
Appendix I, II & III
Module 2
Initial Pages
Chapter 4 Company Accounts	ESOP and Buy Back of Securities Part 1
	ESOP and Buy Back of Securities Part 2
	ESOP and Buy Back of Securities Part 3
	Underwriting of Shares and Debentures Part 1
	Underwriting of Shares and Debentures Part 2
	Underwriting of Shares and Debentures Part 3
	Unit 4: Amalgamation
	Amalgamation Example 1
	Amalgamation Example 2
	Amalgamation Example 3
	Amalgamation Example 4
Chapter 5 Financial Statements of Insurance Companies	Financial Statements of Insurance Companies
Appendix Schedule III to the Companies Act, 2013
Module 3
Chapter 6 Financial Statements of Banking Companies	Financial Statements of Banking Companies – Part 1
	Financial Statements of Banking Companies – Part 2
	Financial Statements of Banking Companies – Part 3
	Financial Statements of Banking Companies – Part 4
	BankingPracticalExamples
Chapter 7 Departmental Accounts	Departmental Accounts
Chapter 8 Accounting for Branches including Foreign Branches	Branch Accounting Theory
	Branch Accounting Question
Feedback Form

Paper – 6: Auditing and Assurance

Study Material	Podcasts
Module 1
Initial Pages
Chapter 1 Nature of Auditing	Nature of Auditing
Chapter 2 Basic Concepts in Auditing	Basic Concepts in Auditing
Chapter 3 Preparation for an Audit	Auditing Engagement
	Audit Documentation
	Audit Sampling
Chapter 4 Internal Control	Internal Control
	Internal Control 2
	Internal Control and CIS Environment
Chapter 5 Vouching Control	Analytical Review Procedures

	Vouching Part 1
	Vouching Part 2
	Vouching Part 3
	Vouching Part 4
	Vouching Part 5
	Vouching Part 6
Module 2
Initial Pages
Chapter 6 Verification of Assets and Liabilities	Verification of Assets and Liabilities Part 1
	Verification of Assets and Liabilities Part 2
	Verification of Assets and Liabilities Part 3
	Verification of Assets and Liabilities Part 4
Chapter 7 The Company Audit – I	The Company Audit-I Part 1
	The Company Audit-I Part 2
	The Company Audit-I Part 3
	The Company Audit-I Part 4
Chapter 8 The Company Audit – II	The Company Audit – II
Chapter 9 Special Audits	Special Audits Part-I
Appendix
Auditing Pronouncements
Initial Pages
Auditing Pronouncements
Feedback Form

Paper – 7: Information Technology and Strategic Management

Study Material	Podcasts
Section A: Information Technology
Initial Pages
Chapter 1 Business Process Management & IT	Chapter 1 Business Process Management & IT Part 1
	Chapter 1 Business Process Management & IT Part 2
	Chapter 1 Business Process Management & IT Part 3
	Chapter 1 Business Process Management & IT Part 4
	Chapter 1 Business Process Management & IT Part 5
Chapter 2 Information Systems and IT Fundamentals	Information Systems and IT Fundamentals Part 1
	Information Systems and IT Fundamentals Part 2
	Information Systems and IT Fundamentals Part 3
	Information Systems and IT Fundamentals Part 4
Chapter 3 Telecommunications and Networks	Introduction
	Trends InTelecommunicationPart 1
	Telecommunication Network Components Part2
	Network Types Part3
	Network Topologies Part 4
	Network Architecture And Protocols Part 5
	Risks And Controls In Networks Part 6
	Internet And E-Commerce Part 7
Chapter 4 Business Information System	Business Information Systems Part 1
Chapter 4 Business Information System	Business Information Systems Part 2
Chapter 5 Business Process Automation through Application Software	Business Process Automation through Application Software Part 1
	Business Process Automation through Application Software Part 2
Feedback Form

Study Material	Podcasts
Initial Pages
Chapter 1 Business Process Management & IT	Chapter 1 Business Process Management & IT Part 1
	Chapter 1 Business Process Management & IT Part 2
	Chapter 1 Business Process Management & IT Part 3
	Chapter 1 Business Process Management & IT Part 4
	Chapter 1 Business Process Management & IT Part 5
Chapter 2 Information Systems and IT Fundamentals	Information Systems and IT Fundamentals Part 1
	Information Systems and IT Fundamentals Part 2
	Information Systems and IT Fundamentals Part 3
	Information Systems and IT Fundamentals Part 4
Chapter 3 Telecommunications and Networks	Introduction
	Trends InTelecommunicationPart 1
	Telecommunication Network Components Part2
	Network Types Part3
	Network Topologies Part 4
	Network Architecture And Protocols Part 5
	Risks And Controls In Networks Part 6
	Internet And E-Commerce Part 7
Chapter 4 Business Information System	Business Information Systems Part 1
Chapter 4 Business Information System	Business Information Systems Part 2
Chapter 5 Business Process Automation through Application Software	Business Process Automation through Application Software Part 1
	Business Process Automation through Application Software Part 2
Feedback Form

Study Material	Podcasts
Section B: Strategic Management
Initial Pages
Chapter 1 Business Environment	Business Environment Part-I
	Business Environment Part-II
	Business Environment Part-III
	Business Environment Part-IV
Chapter 2 Business Policy and Strategic Management	Business Policy and Strategic Management
Chapter 3 Strategic Analysis	Strategic Analysis Part 1
	Strategic Analysis Part 2
	Strategic Analysis Part 3
	Strategic Analysis Part 4


Chapter 4 Strategic Planning	Strategy Formulation Part1
	Strategic Planning Part2
	Strategic Planning Part3
Chapter 5 Formulation of Functional Strategy	Formulation of Functional Strategy
Chapter 6 Strategy Implementation and Control	Strategy Implementation and Control
Chapter 7 Reaching Strategic Edge	Reaching Strategic Edge
Feedback Form

CA Syllabus

Download From Here: CA IPCC Syllabus

Chartered Accountant Final Exam Syllabus:

No	Subject Name	Marks
Group I
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 Allied Laws Section A: Company law Section B: Allied Laws	100 Marks
Group II
Paper 5	Advanced Management Accounting	100 Marks
Paper 6	Information Systems Control and Audit	100 Marks
Paper 7	Direct Tax Laws	100 Marks
Paper 8	Indirect Tax Laws Section A: Central Excise (25 marks) Section B: Service Tax (50 marks) Section C: Customs & Foreign Trade Policy (25 marks)	100 Marks

CA Syllabus

Detailed Syllabus of CA Final:

Group I

Paper 1: Financial Reporting

Framework for Preparation and Presentation of Financial Statements in accordance with Indian Accounting Standards
Application of Indian Accounting Standards (Ind ASs) and Existing Accounting Standards
Application of Guidance Notes issued by ICAI on various accounting aspects.
Principles of Integrated Reporting

Paper 2: Strategic Financial

Financial Policy and Corporate Strategy
Risk Management
Advanced Capital Budgeting Decisions
Security Analysis
Security Valuation
Lease Financing
Portfolio Management
Foreign Exchange Exposure and Risk Management
International Financial Management
Interest Rate Risk Management
Corporate Valuation and Reorganization
Islamic Finance

Paper 3: Advanced Auditing and Professional Ethics

Auditing Standards, Statements and Guidance Notes

Risk Assessment and Internal Control

Audit of Limited Companies

Liabilities of Auditors

Audit Reports

Audit Committee and Corporate Governance

Audit of Consolidated Financial Statements

Miscellaneous Audits

Audit under Fiscal Laws

Cost Audit

Special Audit Assignments

Audit of Public Sector Undertakings

Internal Audit, Management and Operational Audit

Investigation and Due Diligence

Concept of Peer Review

Professional Ethics

Paper 4: Corporate and Allied Laws

The Companies Act, 2013 and Rules framed thereunder in its entirety with specific reference to section 149 onwards
Corporate Secretarial Practice-Drafting of Resolution, Minutes, Notices and Reports
The Foreign Exchange Management Act, 1999- Overview
The Competition Act, 2002- Overview
The Banking Regulation Act, 1949- Overview
The Prevention of Money Laundering Act, 2002-Advanced portion
The Intellectual Property Rights
Foreign Contribution Regulation Act, 2010
Legislative framework on listing agreements
General Clauses Act, 1897- Overview
the Bankruptcy and Insolvency Code, 2015- Overview
The Arbitration and Conciliation Act, 1996-Overview
The Societies Registration Act, 1860- Overview
The Indian Trust Act, 1882- Overview
The Co-operative Societies Act, 1912- Overview

Group II

Paper 5: Advanced Management Accounting

• Modern Business Environment
• Lean System and Innovation
• Cost and Management Accounting Techniques
Strategic Decision-Making
Pricing Strategies / Decisions
Budgetary Control – Behavioural Aspects
Control through Standard Costing – Analysis and Interpretation of Variances
Divisional Performance Measures
Divisional Transfer Pricing
Strategic Analysis of Operating Income
Application of Quantitative Methods to Management Accounting

Paper 6: Information Systems Control and Audit

Indian Financial System
Capital Market
Commodity Market
Derivatives Analysis and Valuation
Merchant Banking
Mutual Funds
Factoring and Forfaiting
Credit Rating
Securitization
Private Equity
Investment Banking
The Securities and Exchange Board of India Act, 1992
Legislative framework on listing agreements
The Securities Contract (Regulation) Act, 1956
Chapter III-D of the RBI Act, 1934

Paper 7 Direct Tax Laws

Advanced Direct Tax Laws: Law and Procedures under the Income-tax Act, 1961
Special provisions relating to companies and certain persons other than a company
Liability in Special Cases
Tax Planning, Tax Avoidance & Tax Evasion
Income-tax Authorities
Procedure for assessment
Appeals and Revision
Settlement of Tax Cases
Penalties
Offences & Prosecution
Miscellaneous Provisions
Collection & Recovery of Tax, Refunds
Other Provisions
Including firms, LLPs, Trusts, AOPs, BOIs, Securitsation Trusts, Business Trusts, Investment Fund etc.
Representative assessees, Executors etc

International Taxation:

International Taxation provisions under the Income-tax Act, 1961, including
Equalisation levy
Overview of Model Tax Conventions 4
Tax treaties: application and interpretation
Tax Information Exchange Agreements
Base Erosion and Profit Shifting
Law and Procedures under the Black Money Undisclosed Foreign Income and Assets and Imposition of Tax Act, 2015.

Paper 8 Indirect Tax Laws

Central Excise Law as contained in the Central Excise Act, 1944 and the Central Excise Tariff Act, 1985
Law relating to service tax as contained in the Finance Act, 1994 as amended from time to time.
Goods and Services Tax (GST) – Overview of proposed GST in India
Customs Law as contained in the Customs Act, 1962 and the Customs Tariff Act, 1975
Foreign Trade Policy to the extent relevant to the indirect tax laws

CA Syllabus

Get Detailed: CA Final Syllabus

New CA Course Structure

CA CPT Revised Syllabus 2023

Paper 1	Principles and Practices of Accounting	100 Marks	Descriptive /Subjective Type
Paper 2	Business Law & Business Correspondence and Reporting	100 Marks	Descriptive/Subjective Type
	Section A: Business Law – 60 Marks
	Section B: Business Correspondence and Reporting – 40 Marks
Paper 3	Business Mathematics Logical Reasoning and Statistics	100 Marks	Objective Type
	Paper 3 – Part I: Business Mathematics and Logical Reasoning (60 Marks)
	Paper 3 – Part II: Statistics (40 Marks)
Paper 4	Business Economics & Business and Commercial Knowledge	100 Marks	Objective Type
	Paper 4 – Part I: Business Economics (60 Marks)
	Paper 4 – Part II: Business and Commercial Knowledge (40 Marks)

CA Syllabus

Preparation Books for CA Exam

Objective Commerce (For CA, ICWA, CS, MBA, M.Com. Etc.)	Download
Plumber’s Exam Preparation Guide	Download
Building Contractor’s Exam Preparation Guide	Download
The Development Of Accounting In An International Context	Download
General Economics: For CA Common Proficiency Test (CPT)	Download
FE Review Manual, Third Edition	Download
Exam Prep: Fire Investigator	Download

CA Syllabus

CA Course Details

Massive numbers of students apply for the Chartered Accountant Notification and looking for the ca course details. For the convenience of the applicants, we have provided the all essential details CA Course Syllabus in CPT etc. Students who have qualified in cpt, graduate/post graduates in commerce with 55%, other graduates or post graduates with 60% are applicable to apply for this programme.

Individuals are informed that you need register 9 months before the exam. Common Proficiency Test is organized twice in the year in the month of June/December. Aspirants who are preparing for the Chartered Accountant exam must prepare well with the help of the above provided CA revised Syllabus 2023.

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Candidates may get CA Syllabus 2023 through official link that is given above. You can also bookmark this page by pressing CTRL + D. Stay connected with us for getting latest information.

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CA Syllabus 2023 Revised CPT/IPCC/ATC/Final Exam Syllabus Download PDF

CA Syllabus

CA Syllabus

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