CA Foundation (Entrance level)
(CPT has been discontinued wef July 2017)
As per the revised Scheme of Education and Training the candidates shall be required to pass the Foundation Examination instead of Common Proficiency Test to enter into the CA Course. The candidates are required to pass the Foundation Examination as per the syllabus approved by the Council from time to time under regulation 25F.
Syllabus
Paper 1: Principles and Practices of Accounting (Three Hours- 100 Marks)
Paper 2: Mercantile Law & General English (Three Hours- 100 Marks)
Part I: Mercantile Law (60 Marks)
Part II: General English (40 Marks)
Part II: Statistics (40 Marks)
Part II: Business and Commercial Knowledge (40 Marks)
2. Through Direct Entry,
Paper 1 : Accounting
Paper 2 : Corporate and Others Laws
Paper 5 : Advanced Accounting
Paper 6 : Auditing and Assurance
Paper 3: Business Mathematics and Logical Reasoning & Statistics (Three Hours- 100 Marks)
Part I: Business Mathematics and Logical Reasoning (60 Marks)
Paper 4: Business Economics & Business and Commercial Knowledge (Three Hours- 100 Marks)
Part I: Business Economics (60 Marks)
Note that Paper-3 and Paper-4 will be Objective type papers.
CA Intermediate Level
Intermediate level is the second level of C.A. Course.
1. After Qualifying C.A. Foundation Course, or
If Candidates are Graduates or Post Graduates (with minimum 55% marks for Commerce Graduates and 60% marks for Other Graduates) or have passed the Intermediate level of the Institute of Companies Secretaries of India and or the Institute of Cost Accountants of India, then can be directly admitted to the Intermediate level of C.A. Course.
Group – I
Paper 1 : Accounting
Paper 2 : Corporate and Others Laws
Paper 3 : Cost & Management Accounting
Paper 4 : Taxation
Group – II
Paper 5 : Advanced Accounting
Paper 6 : Auditing and Assurance
Paper 7 : Enterprise Information System & Strategic Management
Paper 8 : Financial Management & Economics for Finance
CA FINAL LEVEL
Final Course is the last level of C.A. Course. After qualifying both the groups of Intermediate course, student can get registered for C.A. Final Course. Candidate can appear in C.A. Final examination during last 6 months of practical training. But before appearing in C.A. Final exam, one has to successfully complete four weeks Advanced Integrated Course on Information Technology and Soft Skills (AICITSS) during the last two years of practical training.
Group – I
Paper 1 : Financial Reporting
Paper 2 : Strategic Financial Management
Paper 3 : Advanced Auditing & Professional Ethics
Paper 4: Corporate and Economics Law
Group – II
Paper 5: Strategic Cost Management and Performance Evaluation
Paper 6A: Risk Management
Paper 6B : Financial Services and Capital Market
Paper 6C : International Taxation
Paper 6D : Economic Laws
Paper 6E : Global Financial Reporting Standards
Paper 6F : Multi Disciplinary Case Study
Paper 7 : Direct Tax Laws & International Taxation
Paper 8 : Indirect Tax Laws