CA New Scheme Syllabus & Subjects PDF 2024 for All Three Levels: Foundation, Inter & Final

Last year, ICAI introduced the CA New Scheme, which involves changes to the CA exams and Syllabus as well as the entire CA Course. The first exam under the CA New Scheme will be held in May 2024. In this New Scheme, ICAI has reduced the exam syllabus and added some extra topics to the subject.

Before getting the syllabus, it is necessary to get an overview of the CA course. The CA Course has three levels: foundation, intermediate and final. All three levels cover Accounting, Direct and Indirect taxes, Auditing, Corporate Law, Financial management and much more at an advanced level.

The CA Foundation is the first level and includes 4 subjects similar to what you studied in your 11th and 12th classes. However, the CA Inter and Final syllabus is vast and has 6 subjects divided into 2 groups 3 subjects in each group. Also, Each Subject Carries 100 Marks and Students have to achieve at least 40% marks to clear the exam.

CA New Scheme Syllabus 2024 – Course Highlights

• CA Foundation – 4 Paper
• CA Intermediate – 6 Paper (3 in Each Group)
• CA Final – 6 Paper (3 in Each Group)

The CA Course structure is as follows:

• CA Foundation Course
• CA Intermediate Course
• CA Final Course

The ICAI recently proposed a CA New Scheme that might apply to the 2024 exams. In the new scheme, the ICAI has made significant changes at all levels to bring the CA Course up to International standards.

Chartered Accountant Syllabus and Subjects 2024 PDF

Students can download the Chartered Accountant syllabus pdf for the 2024 exams.

Students can also check the CA Course fee structure for Foundation, Intermediate and Final.

CA Foundation Syllabus New Scheme 2024

CA Foundation syllabus includes four subjects. The candidate must have to clear all these four papers to qualify for the exam. The CA foundation syllabus 2024-25 PDF download is available on ICAI’s official site. The four subjects in the CA syllabus for the Foundation level are:

Check the complete CA Foundation exam pattern for the 2024-25 exams.

Paper 1 : Accounting

This is a total 100 mark paper. A candidate must have a secure 40% mark to clear this paper. Topics of paper 1.

Module 1:

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

  Module 2:

  • Financial Statements of Not-For Profit Organizations.
  • Accounts from Incomplete Records
  • Partnership and LLP Accounts
  • Company Accounts

  Paper 2: Business Law

  This paper has two parts. Part 1 comprises Business Law, which carries 60 marks and part 2 comprises Business Correspondence and Reporting, which has to carry 40 marks. Topics of paper 2

  Module:

  • Indian Regulatory Framework
  • The Indian Contract Act, 1872
  • The sale of Goods Act, 1930
  • The Indian Partnership Act, 1932
  • The Limited Liability Partnership Act, 2008
  • The Companies Act, 2013
  • The Negotiable Instruments Act, 1881

  Paper 3 – Quantative Aptitude

  Paper 3 has three parts, and each part carries distinct marks Topics for Paper 3

  Section A: Business Mathematics

  Topics covered are-

  1. Ratio and Proportion, Indices and Logarithms
  2. Equations
  3. Linear Inequalities
  4. Mathematics of Finance
  5. Basic Concept of Permutations and Combinations
  6. Sequence and Series – Arithmetic and Geometric Progressions
  7. Sets, Relations, and Functions, Basics of Limits and Continuity Functions
  8. Basic applications of Differential and Integral Calculus in Business and Economics

  Section B: Logical Reasoning

  1. Number series, Coding and Decoding and odd man out.
  2. Direction Tests
  3. Seating Arrangements
  4. Blood Relations

  Section C: Statistics

  1. Unit – I Statistical Representation of Data
     Unit – II Samling
  2. Measures of Central tendency and Dispersion
  3. Probability
  4. Theoretical Distributions
  5. Correlation and Regression
  6. Index Numbers

  Paper 4: Business Economics

  This paper has two parts.topics for paper 4

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

  VSI Jaipur can help you in completing your syllabus on time and get the best result. So, join the CA Foundation Coaching now for Jan 2025 and May 2025 exams.

  Also Check: CA Foundation Registration for Jan 2025 exams.

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  CA Intermediate Syllabus New Scheme 2024

  The CA Intermediate syllabus carries 6 subjects. This level is divided into 2 groups. In the first group of the exam a candidate faces 3 papers and in the second group also faces 3 papers. To face the final terms , CA candidates must clear the intermediate level. As per the CA syllabus ICAI a student gets an 8-month duration to complete all these subjects.

  Paper 1 – Advanced Accounting

  This paper comprises of 100 marks. And a student gets 3 hours to complete this paper. The candidate must have secured a 40% mark for this paper.

  Topics covered in this Subject are-

  Module 1:

  1. Introduction to Accounting Standards
  2. Framework for Preparation and Presentation of Financial Statements
  3. Application of Accounting Standards
  4. Presentations and Disclosures Based Accounting Standards

  Module 2:

  1. Assets Based Accounting Standards
  2. Liabilities Based Accounting Standards
  3. Accounting Standards Based on Items Impacting Financial Statement
  4. Revenue Based Accounting Standards
  5. Other Accounting Standards
  6. Accounting Standards for Consolidateed Financial Statement

  Module 3:

  1. Financial Statement of Companies
  2. Buyback of Securities
  3. Amalgamation of Companies
  4. Accounting for Reconstruction of Companies
  5. Accounting for Branches Including Foreign Branches

  Paper 2 – Corporate and Other Laws

  This paper has 2 parts. One is company law, and another is other laws. These 2 parts carry 50 marks each.

  Topics covered in this Section are-

  Module 1:

  1. Preliminary
  2. Incorporation of Company and Matters Incidental thereto
  3. Prospectus and Allotment of Securities
  4. Share Capital and Debentures
  5. Acceptance of Deposits by companies
  6. Registration of Charges

  Module 2:

  1. Management and Administration
  2. Declaration and Payment of Dividend
  3. Accounts of Companies
  4. Audit and Auditors
  5. Companies Incorporated Outside India

  Module 3:

  1. The Limited Liability Partnership Act, 2008

  Note- Students shall also note that sections of Companies Act, 1956 which are still in force will form part of your syllabus.

  SECTION – B Other Laws

  Laws covered in this section are –

  1. The General Clauses Act, 1897
  2. Interpretation of Statutes.
  3. The Foreign Exchnage Management Act, 1999

  Paper 3- Taxation

  This paper is divided into two sections. In section one income tax law has 50 marks and in section two indirect taxes have 50 marks also.

  SECTION – A Income Tax

  This section covers topic like-

  Module 1:

  1. Basic concepts
  2. Residential status and scope of total income
  3. Heads of Income and computation of Income under various heads-
     1. Salaries
     2. Income from House Property
     3. Income from Business and Profession
     4. Capital Gains
     5. Income from other sources

     Module 2:

     1. Income of other person’s included in assessee’s total income
     2. Aggregation of Income, Set off or Carry forward and set off of losses.
     3. Deduction from the Gross Total Income
     4. Computation of total income and tax liability of Individuals.
     5. Advance Tax, Tax deduction at source and Introduction to Tax Collection at Source
     6. Provisions for filing return of Income and Self Assessment.
     7. Income Tax Liability – Computation and Optimisation

     SECTION – B Goods and Service Tax

     Topics covered under this head are-

     Module 1:

     1. GST in India – An Introduction
     2. Supply Under GST
     3. Charge of GST
     4. Place of Supply
     5. Exemptions From GST
     6. Time of Supply
     7. Value of Suppy

     Module 2:

     1. Input Tax Credit
     2. Registration
     3. Tax Invoice; Credit and Debit Notes
     4. Accounts and Records
     5. E-Way Bill

     This is the entire syllabus of Group – 1 in Intermediate.

     In group two of CA intermediate 3 papers are available. These are follows

     Paper 4- Cost and management accounting

     This paper also consists of 100 marks.

     Topics covered under cost and management accounting are-

     Module 1:

     • Introduction to the 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

     Paper 5 – Auditing and Assurance

     This is the paper on auditing. In this paper, students face 100 marks of exams in 3 hours.

     Topics covered in this subject are as follows –

     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

     This paper is divided into two sections one is Financial Managment and another is strategic management. These two sections carry 100 marks.

     SECTION – A Financial Management

     Topics covered in the above section are as follows –

     Module 1:

     1. Scope and Objectives of Financial Management
     2. Types of Financing
     3. Financial Analysis and Planning – Ratio Analysis
     4. Cost of Capital
     5. Financing Decisions – Capital Structure
     6. Financing Decisions – Leverages

     Module 2:

     1. Investment Decisions
     2. Dividend Decisions
     3. Management of Working Capital

     SECTION – B Strategic Management

     Topics covered by this section are as follows-

     Module

     1. Introduction to Strategic Management.
     2. Strategic Analysis: External Environment
     3. Strategic Analysis: Internal Environment
     4. Strategic Choices
     5. Strategy Implementation and Evaluation

     This is the entire course at Intermediate Level of CA Course.

     The CA intermediate exam consists of 800 marks for the entire subject. This level of CA is difficult. So students have to put much attention to this level of exam.

     Check the complete CA Intermediate study material and CA Final Papers for the May 2024 exams.

     CA Final Syllabus 2024

     The ICAI provides the CA course syllabus to know about the subjects and topics for the exam. CA final exam is the last step towards Chartered Accountancy. If a candidate wishes to be a professional CA then he/she must have face all these three levels of exam. The final level exam of CA consists of 6 subjects. ICAI conducts this exam in two groups.

     Paper 1: Financial Reporting

     This paper carries 100 marks. And it takes 3 hours to complete the exam.

     Topics covered in this subject at the Final level are-

     Module 1:

     1. Introduction to Accounting Standards (AS 15,21,23,25,27,28)
     2. Conceptual Framework for Financial Reporting Under Indian Accounting Standards (Ind AS)
     3. Ins AS on Presentation of Items in the Financial Statements
     4. Ind AS on Measurement based on Accounting Policies
     5. Ind AS 115 “Revenue from Contracts with Customers”

     Module 2:

     1. Ind AS on Assets of the Financial Statements
     2. Other Indian Accounting Standards

     Module 3:

     1. Ind AS on Liabilities of the Financial Statements
     2. Ind AS on Items impacting the Financial Statements.
     3. Ind AS on Disclosures in the Financial Statements
     4. Accounting and Reporting of Financial Instruments

     Module 4:

     1. Ind AS 103 “Business Combinations”
     2. Consolidated and Separate Financial Statements of Group Entities
     3. Ind AS 101 “First-time Adoption of Indian Accounting Standards”
     4. Analysis of Financial Statements
     5. Professional and Ethical Duty of a Chartered Accountant
     6. Accounting and Technology

     Paper 2: Advanced Financial Management (100 Marks)

     Topics covered under this subject are as follows –

     Module 1:

     1. Financial Policy and Corporate Strategy.
     2. Risk Management.
     3. Advanced Capital Budgeting Decisions
     4. Security Analysis.
     5. Security Valuation
     6. Portfolio Management.
     7. Securitization
     8. Mutual Funds
     9. Derivatives Analysis and Valuation.
     10. Foreign Exchange Exposure and Risk Management.
     11. International Financial Management.
     12. Interest Rate Risk Management
     13. Business Valuation
     14. Mergers, Acquisition and Corporate Restructuring.
     15. Startup Finance

     Paper 3: Advanced Auditing, Assurance and Professional Ethics (100 Marks)

     Topics Covered in this Subject are as follows-

     Module 1:

     1. Quality Control
     2. General Auditing Principles and Auditors Responsibilities
     3. Audit Planning, Strategy and Execution
     4. Materiality, Risk Assessment and Internal Control
     5. Audit Evidence
     6. Completion and Review.
     7. Reporting

     Module 2:

     1. Specialised Areas
     2. Audit-related Services
     3. Review of Financial Information
     4. Prospective Financial Information and Other Assurance Services
     5. Digital Auditing & Assurance
     6. Group Audits
     7. Special Features of Audit of Banks & Non-Banking Financial Companies

     Module 3:

     1. Overview of Audit of Public Sector Undertakings.
     2. Internal Audit
     3. Due Diligence, Investigation and Forensic Audit.
     4. Emerging Areas: Sustainable Development Goals (SDG) & Environment, Social and Governance (ESG) Assurance
     5. Professional Ethics & Liabilities of Auditors

     Paper 4: Direct Tax Laws and International Taxation (100 Marks)

     Topics Covered under Company Law are as follows –

     Module 1:

     1. Basic Concepts
     2. Incomes which do not form part of Total Income
     3. Profits and Gains of Business or Profession
     4. Capital Gains
     5. Income from Other Sources
     6. Income of Other Persons included in Assessee’s Total Income
     7. Aggregation of Income, Set Off or Carry Forward of Losses
     8. Deductions from Gross Total Income

     Module 2:

     1. Assessment of Various Entities
     2. Assessment of Trusts and Institutions, Political Parties and Other Special Entities
     3. Tax Planning, Tax Avoidance and Tax Evasion
     4. Taxation of Digital Transactions

     Module 3:

     1. Deduction, Collection and Recovery of Tax
     2. Income Tax Authorities
     3. Assessment Procedure
     4. Appeals and Revision
     5. Dispute Resolution
     6. Miscellaneous Provisions
     7. Provisions to Counteract Unethical Tax Practices
     8. Tax Audit and Ethical Compliances

     Module 4:

     1. Non Resident Taxation
     2. Double Taxation Relief
     3. Advance Rulings
     4. Transfer Pricing
     5. Fundamentals of BEPS
     6. Application and Interpretation of Tax Treaties
     7. Overview of Model Tax Conventions
     8. Latest Developments in International Taxation

     Note – The students should also note that the provisions of Companies Act, 1956 which are still in force would form part of your syllabus till their corresponding sections are not enforced in the Companies Act, 2013.

     Paper 5: Strategic Cost Management and Performance Evaluation (100 Marks)

     The subject is divided into three categories-

     Module 1:

     1. Supply Under GST
     2. Charge Of GST
     3. Place of Supply
     4. Exemptions from GST
     5. Time of Supply
     6. Value of Supply

     Module 2:

     1. Input Tax Credit
     2. Registration
     3. Tax Invoice, Credit and Debit Notes
     4. Accounts and Records; E-way Bill
     5. Payment of Tax
     6. Electronic Commerce Transactions Under GST
     7. Returns

     Module 3:

     1. Import and Export Under GST
     2. Refunds
     3. Job Work
     4. Assessment And Audit
     5. Inspection, Search, Seizure and Arrest
     6. Demand and Recovery
     7. Liability to Pay in Certain Cases
     8. Offences and Penalties and Ethical Aspects under GST
     9. Appeals and Revisions
     10. Advance Ruling
     11. Miscellaneous Provisions

     Module 4:

     1. Levy of Exemptions from Customs Duty
     2. Types of Duty
     3. Classification of Imported & Exported Goods
     4. Valuation Under the Customs Act, 1962
     5. Importation & Exportation of Goods
     6. Warehousing
     7. Refund
     8. Foreign Trade Policy

     Paper 6: Integratedd Business Solution

     PAPER – 6 (SET – A)
     Corporate and Economic Laws

     Topics Covered –

     Module 1:

     Module 2:

     Part – II Economic Laws

     1. The Foreign Exchange Management Act, 1999
     2. The Foreign Contribution Regulation Act, 2010
     3. The Insolvency and Bankruptcy Code, 2016

     PAPER – 6 (SET – B)
     Strategic Cost and Performance Management

     Topics Covered –

     Module 1: Strategic Cost Management

     1. Introduction to Strategic Cost Management
     2. Modern Business Environment
     3. Lean System and Innovation
     4. Specialist Cost Management Techniques
     5. Management of Cost Strategically for Emerging Business Models
     6. Strategic Revenue Management
     7. Strategic Profit Management

     Module 2: Strategic Performance Management

     1. An Introduction to Strategic Performance Management
     2. Strategic Performance Measures in Private Sector
     3. Strategic Performance Measures in the Non-for-Profit Organisations
     4. Preparation of Performance Reports
     5. Divisional Transfer Pricing
     6. Standard Costing
     7. Case Study

     This is the whole syllabus of the Chartered Accountancy Course. You can check more details about CA exams from the detailed guide.

     All these papers of the final exam consist of 800 marks. A student must have to secure a 40% mark to clear all the papers in CA final result. CA syllabus 2024 PDF is available on the official site of ICAI where you know detail about each subject.

     Also check: CA vs CMA

     Books for CA Subjects

     There are various study materials accessible in both online and offline formats for preparing for the various levels of the CA exam. Some of the greatest and most highly recommended books by CA-qualified candidates for various CA exams are listed below.

     CA Foundation

     • CA Foundation Scanner Cum Compiler By – Manmeet Kaur
     • CA Foundation Scanner Cum Compiler By – Dr. S.K. Agrawal
     • General Economics – S.K. Agrawal
     • Grewals Accounting
     • Business Economics and Business and Commercial Knowledge Study Material for CA Foundation
     • Business Mathematics and Logical Reasoning Statistics Study Material for CA Foundation
     • Business Law and Business Correspondence and Reporting Study Material for CA Foundation
     • Quantitative Aptitude by Dr T.Padma
     • Mercantile Law by – M.C. Kuchhal and Vivek Kucchal

     CA Intermediate

     • Simplified Approach to Financial Management and Economics for Finance-Theory by CA K. Hariharan
     • Handbook on Taxation: For CA Inter /IPCC Old and New Syllabus by G Sekar and B Saravana Prasath
     • How To Pass CA Exams by CA Rajat Mohan
     • Students’ Guide To Income Tax Including GST by Dr Vinod K. Singhania and Dr Monica Singhania
     • Taxman’s Students’ Guide to Accounting Standards – Including Introduction of Ind AS by DS Rawat
     • Padhuka’s Students’ Guide For Enterprise Information Systems & Strategic Management by B. Saravana Prasath G. Sekar
     • CA Intermediate – Shuchita Prakashan Scanner CA Intermediate on Corporate And Other Laws

     CA Final

     • Financial Reporting by CA Praveen Sharma
     • Strategic Financial Management by CA Nikhil Jobanputra
     • Advanced Auditing and Professional Ethics by CA Abbas Unjhawala
     • Corporate and Economic Laws by CA Kaushik Mukesh
     • Strategic Cost Management and Performance Evaluation by CA Sankalp Kanstiya
     • Global Financial Reporting Standards by CA Arpita S Tulsyan
     • Direct Tax Laws and International Taxation by CA R Sowmyanarayanan
     • Indirect Tax Laws by CA Praveen Jain

     References & Sources

     This detailed guide on the Chartered Accountancy syllabus is written and reviewed by the VSI Jaipur team. Here are the references and sources that we considered;

     1. ICAI CA Foundation Syllabus PDF
     2. ICAI CA Intermediate Syllabus pdf
     3. ICAI CA Final Syllabus PDF

     FAQs

     Ques 1. How many levels of the exam are there for CA?

     ICAI conducts three levels of CA exams: foundation, Intermediate, and Final. After completing these levels, one will get the certificate of Chartered accountant.

     Ques 2. What is the syllabus of the CA Foundation Course?

     The syllabus of the CA Foundation course includes Principles and Practice of Accounting, Business Laws & Correspondence and Reporting, Mathematics, Logical Reasoning and Statistics and Business Economics and Commercial Knowledge.

     Ques 3. What is the syllabus of the CA Intermediate Course?

     The CA syllabus for the ICAI Intermediate level consists of Accounting, Business Laws, Ethics and Communication, Cost Accounting and Financial Management, Taxation, Advanced Accounting, Auditing and Assurance, Information Technology and Strategic Management and Financial Management, and Economics for Finance.

     Ques 4. What is the syllabus of the CA Final Course?

     The ICAI CA syllabus for the Final level consists of Financial Reporting, Strategic Financial Management, Advanced Auditing, and Ethics, Corporate and Economic Laws, Strategic Cost Management and Performance Evaluation, Risk Management, Financial Services and Capital Markets, International Taxation, Economic Laws, Global Financial Reporting Standards, Multidisciplinary Case Study, Direct Tax Laws, and International Taxation and Indirect Tax Laws.

     Ques 5. How many subjects are there in CA?

     The CA course has 16 subjects. The CA Foundation has 4 subjects, and the CA Intermediate and Final have 6 subjects each.

     Ques 6. Has ICAI made any changes to the Chartered Accountancy syllabus of 2022?

     No, the ICAI hasn’t changed the syllabus. However, students must be aware of the latest amendments.

     Ques 7. What happens if one fails the CA final exam?

     If a CA candidate fails the final exam, he/she gets the chance to attend the exam in the next phase. In this phase, they only face the final exam paper, not the previous exam papers. There is no problem if an aspirant clears the final exam after many attempts.

     Ques 8. What is the pass mark for CA intermediate papers?

     To clear CA intermediate papers, a student has to secure an overall 50% in all subjects or 40 out of 100 in each subject. According to the CA syllabus, students have to attend the entire 800-mark exam to qualify for this level.

     Ques 9. Can I pursue the CA course without maths?

     Yes, students who don’t have maths can pursue the CA course. Maths is only there at the Foundation level. However, students need to have a good command over calculations as they have to solve large problems.

     Ques 10. Is CA a difficult course?

     Yes, CA is a difficult course to pass. The syllabus is vast and includes various complex topics that students find difficult to study.

     Ques 11. Which subject is challenging in CA?

     At VSI, we have taught thousands of students and analysed their performance. Based on our experience, auditing, advanced accounting, taxation, and costing are harder subjects for students. However, students with a learning mindset can clear them.

     Ques 12. Are Calculators allowed in CA exams?

     Yes, Calculators are allowed for students in CA exams but these are battery operated and have only just 6 functions with 12 digits for two memories.

     Ques 13. What is the maximum time allotted to the students during CA exams?

     Students are provided with 2 hrs to solve CA papers.

     Ques 14. What is the eligibility for CA?

     Candidates must have completed their 10th and 10+2 from any recognized Board with a minimum aggregate of 50% marks in any stream preferably Commerce. Furthermore, there is no age restriction for applying for the CA foundation course.