CA Syllabus PDF (All Groups)

The Chartered Accountant Syllabus is quite vast; one has to cover the ca syllabus pdf in a stipulated time frame so that there is time for revision as well. The candidate should be thorough with every topic present in the syllabus. 

Being the second toughest exam in the world, one has to study really hard and practice continuously because the syllabus is like an ocean and one needs to maintain the pace while preparing.

Candidates should be well-versed in the CA syllabus if they hope to pass all levels of one of the toughest exams in the world.

Are you also preparing for any of the levels and confused about the syllabus? Then, we will help you with it. 

Let’s start!

What Is the Syllabus of the ICAI CA Foundation Course?

The CA foundation is the first level in the CA Course, which consists of four papers. Here we will discuss in brief the topics being covered under the CA Foundation syllabus.

The following topics are covered under the CA Foundation syllabus:

Paper-1:Principles and Practice of Accounting (Duration: 3 hours; 100 marks)

S.No	Topics
1	Theoretical Framework
2	Accounting Process
3	Bank Reconciliation Statement
4	Inventories
5	Concept and Accounting of Depreciation
6	Accounting for Special Transactions
7	Final Accounts of Sole Proprietors
8	Partnership Accounts
9	Financial Statements of Not-for-Profit Organizations
10	Introduction to Company Accounts

Paper-2: Business Laws And Business Correspondence And Reporting  (Duration: 3 hours; 100 marks)

Section-A: Business Laws (60 Marks)

S.No	Topics
1	The Indian Contract Act, 1872
2	The Sale of Good Act, 1930
3	The Indian Partnership Act, 1932
4	The Limited Liability Partnership Act, 2008
5	The Companies Act, 2013

Section-B: Business Correspondence And Reporting (40 Marks)

Part-1:	Communication
1	Communication

Part- 2	Sentence Types and Word Power
2	Sentence Types (Direct-Indirect, Active-Passive Speech)
3	Vocabulary Root Words, Synonyms, Antonyms, Prefixes, Suffixes, Phrasal Verbs, Collocations, and Idioms.

Part-3:	Comprehension Passages and Note Making
4	Comprehension Passages
5	Note Making

Part-4:	Developing Writing Skills
6	Introduction to Basic Writing
7	Précis Writing
8	Article Writing
9	Report Writing
10	Writing Formal Letters
11	Writing Formal Mails
12	Resume Writing
13	Meetings

Paper-3: Business Mathematics, Logical Reasoning and Statistics (Duration: 2 hours; 100 marks)

Part A:	Business Mathematics (40 Marks)
S.No	Topics
1	Ratio and Proportion, Indices and Logarithms
2	Equations
3	Linear Inequalities with objective functions and optimization w.r.t objective function
4	Time value of Money
5	Permutations and Combinations
6	Sequence and Series
7	Sets, Relations and Functions
8	Basic applications of Differential and Integral Calculus
Part-B:	Logical Reasoning (20 Marks)
1	Number series, Coding and Decoding, and the odd man out
2	Direction Tests
3	Seating Arrangements
4	Blood Relations
Part-C:	Statistics (40 Marks)
1	Statistical Description of Data
2	Measures of Central Tendency and Dispersion
3	Probability
4	Theoretical Distributions
5	Correlation and Regression
6	Index Numbers

Paper-4: Business Economics And Business And Commercial Knowledge  (Duration: 2  hours; 100 marks)

Part I:	Business Economics (60 Marks)
S.no	Topics
1	Introduction to Business Economics
2	Theory of Demand and Supply
3	Theory of Production and Cost
4	Price Determination in Different Markets
5	Business Cycles

Part II:	Business And Commercial Knowledge (40 Marks)
1	Business and Commercial Knowledge – An Introduction
2	Business Environment
3	Business Organizations
4	Government Policies for Business Growth
5	Organizations Facilitating Business
6	Common Business Terminologies

What Is the Syllabus of the CA Intermediate Course?

After clearing the CA Foundation exam comes the CA Intermediate, there are two groups in CA Intermediate. The following are the topics covered in the CA intermediate course:

Group I-Paper-1: Accounting (Duration: 3 hours; 100 marks)

S.no	Topics
1	Process of formulation of Accounting Standards including Ind AS (IFRS converged standards) and IFRSs; convergence vs adoption; objective and concepts of carve-outs.
2	Framework for Preparation of Presentation of Financial Statements (as per Accounting Standards).
3	Applications of Accounting Standards
4	Company Accounts
5	Accounting for Special Transactions
6	Special Type of Accounting

Paper-2: Corporate And Other Laws (Duration: 3 hours; 100 marks)

Part i-	Company Law (60 Marks)
S.no	Topics
1	The Companies Act, 2013

Part-ii	Other Laws (40 Marks)
1	The Indian Contract Act, 1872
2	The Negotiable Instruments Act, 1881
3	The General Clauses Act, 1897
4	Interpretation of Statutes

Paper-3: Cost And Management Accounting (Duration: 3 hours; 100 marks)

S.no	Topics
1	Overview of Cost and Management Accounting
2	Ascertainment of Cost and Cost Accounting System
3	Methods of Costing
4	Cost Control and Analysis

Paper-4: Taxation (Duration: 3 hours; 100 marks)

Section-A:	Income Tax Law (60 Marks)
S.no	Topics
1	Basic Concepts
2	Residential Status and Scope of Total Income
3	Incomes that do not form part of total income (other than charitable trusts and institutions, political parties, and electoral trusts)
4	Heads of income and the provisions governing the computation of income under different heads
5	Income of other persons included in the assessee’s total income
6	Aggregation of income; Set-off, or carry forward and set-off of losses
7	Deduction from gross total income
8	Computation of total income and tax liability of individuals
9	Advance tax, tax deduction at source, and introduction to tax collection at source

Section- B:	Indirect Taxes (40 Marks)
1	Concept of Indirect Taxes
2	Goods and Services Tax (GST) Laws

Group II- Paper-5: Advanced Accounting (Duration: 3 hours; 100 marks)

S.no	Topics
1	Application of Accounting Standards
2	Special Aspects of Company Accounts
3	Reorganization and liquidation of Companies
4	Banking Companies and Non- Banking Financial Companies and regulatory requirements thereof
5	Consolidated Financial Statements
6	Dissolution of partnership firms including piecemeal distribution of assets; Amalgamation of partnership firms; Conversion of partnership firm into a company and Sale to a company; Issues related to accounting in Limited Liability Partnership.

Paper-6: Auditing And Assurance  (Duration: 3 hours; 100 marks)

S.no	Topics
1	Nature, Objective, and Scope of Audit
2	Audit Strategy, Audit Planning, and Audit Programme
3	Audit Documentation and Audit Evidence
4	Risk Assessment and Internal Control
5	Fraud and Responsibilities of the Auditor in this Regard
6	Audit in an Automated Environment
7	Audit Sampling
8	Analytical Procedures
9	Audit of Items of Financial Statements
10	The Company Audit
11	Audit Report
12	Audit of Banks
13	Audit of Different Types of Entities

Paper-7: Enterprise Information System And Strategic Management (Duration: 3 hours; 100 marks)

Section A:	Enterprise Information System (50 Marks)
S.no	Topic
1	Automated Business Processes
2	Financial And Accounting Systems
3	Information Systems And Its Components
4	E-Commerce, M-Commerce And Emerging Technologies
5	Core Banking Systems

Section B:	Strategic Management (50 Marks)
1	Introduction to Strategic Management
2	Dynamics of Competitive Strategy
3	Strategic Management Process
4	Corporate Level Strategies
5	Business Level Strategies
6	Functional Level Strategies
7	Organization and Strategic Leadership
8	Strategy Implementation and Control

Paper-8: Financial Management And Economics for Finance (Duration: 3 hours; 100 marks)

Section A:	Financial Management (60 Marks)
S.no	Topics
1	Financial Management and Financial Analysis
2	Financing Decisions
3	Capital Investment and Dividend Decisions
4	Management of Working Capital

Section B:	Economics for Finance
1	Determination of National Income
2	The Money Market
3	Public Finance
4	International Trade

What Is the Syllabus of the ICAI CA Final course?

After passing the CA intermediate and completing articalship training of 2.5 years, the candidate is eligible to take the CA Final, which also consists of 2 groups.

The following are the topics covered in the CA Final course:

Group I-Paper-1:Principles and Practice of Accounting (Duration: 3 hours; 100 marks)

S.no	Topics
1	Framework for Preparation  and Presentation of Financial Statements
2	Application of Indian Accounting Standards (Ind AS)
3	Indian Accounting Standards on Group Accounting
4	Accounting and Reporting of Financial Instruments (as per Ind AS)
5	Analysis of Financial Statements
6	Integrated Reporting
7	Corporate Social Responsibility Reporting

Paper-2: Strategic Financial Reporting (Duration: 3 hours; 100 marks)

S.no	Topics
1	Financial Policy and Corporate Strategy
2	Risk Management
3	Security Analysis
4	Security Valuation
5	Portfolio Management
6	Securitization
7	Mutual Fund
8	Derivatives Analysis and Valuation
9	Foreign Exchange Exposure and Risk Management
10	International Financial Management
11	Interest Rate Risk Management
12	Corporate Valuation
13	Mergers, Acquisitions and Corporate Restructuring
14	Startup Finance

Paper-3: Advanced Auditing and Professional Ethics (Duration: 3 hours; 100 marks)

S.no	Topics
1	Auditing Standards, Statements and Guidance Notes
2	Audit Planning, Strategy and Execution
3	Risk Assessment and Internal Control
4	Special Aspects of Auditing in an Automated Environment
5	Audit of Limited Companies
6	Audit Reports
7	Audit Committee and Corporate Governance
8	Audit of Consolidated Financial Statements
9	Special features of audit of Banks, Insurance & Non- Banking Financial Companies
10	Audit under Fiscal Laws
11	Audit of Public Sector Undertaking
12	Liabilities of Auditors
13	Internal Audit, Management and Operational Audit
14	Due Diligence, Investigation and Forensic Audit
15	Peer Review and Quality Review
16	Professional Ethics

Paper-4: Corporate and Economic Laws (Duration: 3 hours; 100 marks)

Part-1	Corporate Laws (70 Marks)
	Section A: Company Law
S.no	Topics
1	The Companies Act, 2013
2	Corporate Secretarial Practice
	Section B: Security Laws
1	The Securities Contract (Regulation) Act, 1956 and the Securities Contract (Regulation) Rules, 1957
2	The Securities Exchange Board of India Act, 1992
Part II	Economic Laws (30 Marks)
1	The Foreign Exchange Management Act
2	The Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002
3	The Prevention of Money Laundering Act, 2002
4	Foreign Contribution Regulation Act, 2010
5	The Arbitration and Conciliation Act, 1996
6	The insolvency and Bankruptcy Code, 2016

Group 2-Paper-5: Strategic Cost Management and Performance Evaluation (Duration: 3 hours; 100 marks)

Part-A:	Strategic Cost Management and Decision Making
	Sub Part I: Strategic Cost Management
S.no	Topics
1	Introduction to Strategic Cost Management
2	Modern Business Environment
3	Lean System and Innovation
4	Cost Management Techniques
5	Cost Management for Specific Sectors
	Sub Part II: Strategic Decision Making
1	Decision Making
2	Price Strategies / Decisions
Part B:	Performance Evaluation and Control
	Sub Part I: Performance Evaluation and Reporting
1	Performance Measurement and Evaluation
2	Divisional Transfer Pricing
3	Strategic Analysis of Operating Income
	Sub Part II: Managerial Control
1	Budgetary Control
2	Standard Costing
Part C:	Case Study
1	Case Study

Paper-6A: Risk Management (Duration: 4 hours; 100 marks)

S.no	Topics
1	Introduction to Risk
2	Source and Evaluation of Risks
3	Risk Management
4	Evaluation of Risk Management Strategies
5	Risk Model
6	Credit Risk Measurement and Management
7	Risks Associated with Corporate Governance
8	Enterprise Risk Management
9	Operational Risk Management

Paper-6B: Financial Services and Capital Markets (Duration: 4 hours; 100 marks)

S.no	Topics
1	Global Finance Markets
2	Impact of various Policies of Financial Markets
3	Capital Market- Primary
4	Capital Market – Secondary
5	Money Market
6	Institutions and Intermediaries
7	Commodity Market
8	Banking as a Source of Capital including NBFCs
9	Mutual Funds
10	Private Equity
11	Investment Banking
12	Credit Rating
13	Treasury Operations
14	Risk Management
15	Credit Derivatives
16	Leasing Decisions
17	Factoring
18	SEBI Guidelines

Paper-6C: International Taxation (Duration: 4 hours; 100 marks)

Part I:	Taxation of International Transactions and Non- Resident Taxation in India
S.no	Topics
1	Transfer Pricing provisions under the Income-tax Act, 1961
2	Other provisions related to the Taxation of international transactions and non-resident taxation under the Income-tax Act, 1961
3	Law and Procedures under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015- An Overview
Part II:	Other aspects of International Taxation
1	Overview of Model Tax Convention
2	Tax treaties, Application, and Interpretation
3	Anti Avoidance Measures
4	Taxation of E-Commerce Transactions

Paper-6D: Economic Laws (Duration: 4 hours; 100 marks)

S.no	Topics
1	World Trade Organisation (WTO) covering its Role, Principles, Functions and Dispute Settlement Mechanism
2	Competition Act, 2002 and Rules/Regulations
3	Real Estate (Regulation and Development) Act, 2016 [Central Act & Rules/Regulations]
4	Insolvency and Bankruptcy Code, 2016 and Rules/Regulations
5	Prevention of Money Laundering, 2002 and Rules/Regulations
6	Foreign Exchange Management Act, 1999 and Rules/Regulations
7	Prohibition of Benami Property Transactions Act, 1988 and Rules/ Regulations

Paper-6E: Global Financial Reporting Standards (Duration: 4 hours; 100 marks)

S.no	Topics
1	Conceptual Framework for Financial Reporting as per IFRS
2	Application of International Financial Reporting Standards
3	Significant differences between IFRS and US GAAPs

Paper-6F: Multidisciplinary Case Study (Duration: 4 hours; 100 marks)

S.no	Topics
1	Financial Accounting and Reporting
2	Audit and Assurance
3	Taxation
4	Finance and Financial Management
5	Management Accounting
6	Corporate Laws
7	Business Strategy and Management

Paper-7: Direct Tax Laws And International Taxation (Duration: 3 hours; 100 marks)

Part I:	Direct Tax Laws (70 Marks)
S.no	Topics
1	Law and Procedures under the Income-tax Act, 1961
Part II:	International Taxation (30 Marks)
1	Taxation of international transactions and Non-resident taxation
2	Overview of Model Tax Conventions – OECD & UN
3	Application and Interpretation of Tax Treaties
4	Fundamentals of Base Erosion and Profit Shifting

Paper-8: Indirect Tax Laws (Duration: 3 hours; 100 marks)

Part I:	Goods and Services Tax (75 Marks)
S.no	Topics
1	Goods and Services Tax (GST) Law as contained in the Central Goods and Services Tax (CGST) Act, 2017 and Integrated Goods and Services Tax (IGST) Act, 2017
Part II:	Customs & FTP (25 Marks)
1	Customs Laws as contained in the Customs Act, 1962 and the Customs Tariff Act, 1975
2	Foreign Trade Policy to the extent relevant to the indirect tax laws

FAQs: CA Syllabus PDF

Does CA have maths?

Yes, there is a subject in CA foundation known as Business Mathematics, which includes topics like ratios and proportions, sequence and series, permutations & combinations, etc.

What is the age limit for CA?

There is no age limit to pursue CA, but CA aspirants should have passed the 12th standard in order to be eligible for CA foundation.

What is the minimum qualification for CA?

Students who have completed their 12th standard with 50% marks or higher are eligible to take the CA foundation exam, and students can also pursue through direct entry, where they can give the CA intermediate attempt after graduation/post graduation.

Conclusion

To become a qualified CA, one must study a wide range of subjects and put their knowledge into practice during practical training. If you want to download the PDF of the full syllabus, you can go to ICAI’s official website and download it.

We hope we were able to provide all the information regarding the syllabus of all the three levels,so start your preparation from today and become a  successful Chartered Accountant.

We wish you all the success.