Chartered Accountant

 The Institute of Chartered Accountants of India

CA Foundation Papers: 

Paper - 1 : Accounting (100 marks) 

Paper - 2 : Business Laws (100 marks) 

Paper - 3 : Quantitative Aptitude (100 marks)  - MCQ  (With Negative Marks)

                 * Business Mathematics

                 * Logical reasoning 

                 * Statistics 

Paper - 4 : Business Economics (100 marks) - MCQ  (With Negative Marks)

CA Intermediate Papers: 

Group-1 

Paper - 1 : Advanced Accounting (100 marks) 

Paper - 2 : Corporate and Other laws (100 marks) 

Paper - 3 : Taxation (100 marks) 

                  Section A - Income Tax (50 marks)

                  Section B - GST (50 marks)

Group-2 

Paper - 4 : Cost and Management Accounting (100 marks) 

Paper - 5 : Auditing and Ethics (100 marks) 

Paper - 6A : Financial Management (50 Marks) 

Paper - 6B : Strategic Management (50 Marks)


CA Final Papers: 

Group 1 

Paper - 1 : Financial Reporting (100 marks) 

Paper - 2 : Advanced Financial Management (100 marks) 

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

Group 2

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

Paper - 5 : Indirect Tax Laws (100 marks) 

Paper - 6 : Integrated Business Solutions (100 marks)

(Multi-disciplinary case study involving Paper 1 to 5 at the final level along with Self - Paced Online Modules Sets A & B and Strategic Management)

Introduction of Self-Paced Online Modules:

Four self-paced online learning modules encompassing different fields, are being introduced. Student can learn and qualify the modules at their own pace after qualifying the intermediate level examination 

SET A: Corporate and Economic Laws (Compulsory Online Module) 

SET B: Strategic Cost and Performance (Compulsory Online Module)      

SET C: (Optional Online Module – Specialization Elective)

[Subjects which are globally relevant for positioning CA qualification as a Global Qualification]

(Students have to choose any one module)

1) Risk management

2) Sustainable development and Sustainability Reporting 

3) Public finance and Government Accounting 

4) The Insolvency and Bankruptcy Code 2016

5) International Taxation 

6) The Arbitration and Conciliation Act 1996

7) Forensic Accounting

8) Valuation 

9) Financial Services and Capital Markets 

10) Forex and Treasury Management 

SET D: (Optional Online Module – Specialization Elective)

[Towards developing inherent traits of CA students and incorporating Multi- disciplinary approach envisaged in NEP, 2020] 

(Students have to choose anyone module) 

1) The Constitution of India and Art of Advocacy

2) Psychology and Philosophy 

3) Entrepreneurship and Start-up Ecosystem

4) Digital Ecosystem and Controls