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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
The Institute of Cost Accountants of India
CMA Foundation Papers : (MCQ - Without Negative Marks)
Paper - 1: Fundamentals of Business Laws & Business Communication (FBLC)
Section A: Fundamentals of Business Laws (80%)
Section B: Business Communication (20%)
Paper - 2: Fundamentals of Financial and Cost Accounting (FFCA)
Section A: Fundamentals of Financial Accounting (70%)
Section B: Fundamentals of Cost Accounting (30%)
Paper - 3: Fundamentals of Business Mathematics and Statistics (FBMS)
Section A: Fundamentals of Business Mathematics (40%)
Section B: Fundamentals of Business Statistics (60%)
Paper - 4: Fundamentals of Business Economics and Management (FBEM)
Section A: Fundamentals of Business Economics (70%)
Section B: Fundamentals of Management (30%)
Manner of Examination : Multiple Choice Questions - (Without Negative Marks) 50 MCQ x 2 Marks = 100 Marks - For each paper
Duration : Four Hours (Total for all the four Papers)
Marks : 400 Marks - (4 Papers x 100 Marks)
CMA Intermediate Papers:
GROUP - I
Paper - 5: Business Laws and Ethics - (100 Marks)
Section A: Commercial Laws (30%)
Section B: Industrial Laws (15%)
Section C: Corporate Laws (40%)
Section D: Business Ethics (15%)
Paper - 6: Financial Accounting - (100 Marks)
Section A: Accounting Fundamentals (15%)
Section B: Accounting for Special Transactions (10%)
Section C: Preparation of Financial Statements (20%)
Section D: Partnership Accounting (20%)
Section E: Lease, Branch and Departmental Accounts (15%)
Section F: Accounting Standards (20%)
Paper - 7: Direct and Indirect Taxation - (100 Marks)
Section A: Direct Taxation (50%)
Section B: Indirect Taxation (50%)
Paper - 8: Cost Accounting - (100 Marks)
Section A: Introduction to Cost Accounting (40%)
Section B: Methods of Costing (30%)
Section C: Cost Accounting Techniques (30%)
GROUP - II
Paper - 9: Operations Management & Strategic Management - (100 Marks)
Section A: Operations Management (60%)
Section B: Strategic Management (40%)
Paper - 10: Corporate Accounting and Auditing - (100 Marks)
Section A: Corporate Accounting (50%)
Section B: Auditing (50%)
Paper - 11: Financial Management & Business Data Analytics - (100 Marks)
Section A: Financial Management (80%)
Section B: Business Data Analytics (20%)
Paper - 12: Management Accounting - (100 Marks)
Section A: Introduction to Management Accounting (5%)
Section B: Activity Based Costing (10%)
Section C: Decision Making Tools (30%)
Section D: Standard Costing & Variance Analysis (15%)
Section E: Forecasting, Budget & Budgetary Control (15%)
Section F: Divisional Performance Measurement (10%)
Section G: Responsibility Accounting (5%)
Section H: Decision Theory (10%)
CMA Final Papers:
GROUP - III
Paper - 13: Corporate and Economic Laws - (100 Marks)
Section A: Corporate Laws (60%)
Section B: Economic Laws and Regulations (40%)
Paper - 14: Strategic Financial Management - (100 Marks)
Section A: Investment Decisions (25%)
Section B: Security Analysis & Portfolio Management (35%)
Section C: Financial Risk Management (20%)
Section D: International Financial Management (15%)
Section E: Digital Finance (5%)
Paper - 15: Direct Tax Laws and International Taxation - (100 Marks)
Section A: Corporate Laws (60%)
Section B: International Taxation (40%)
Paper - 16: Strategic Cost Management - (100 Marks)
Section A: Strategic Cost Management (60%)
Section B: Quantitative Techniques (40%)
GROUP - IV
Paper - 17: Cost and Management Audit - (100 Marks)
Section A: Cost Audit (50%)
Section B: Management Audit (25%)
Section C: Internal Control, Internal Audit, Operational
Audit and Other Related Issues(15%)
Section D: Forensic Audit and Anti-Money Laundering (10%)
Paper - 18: Corporate Financial Reporting - (100 Marks)
Section A: Indian Accounting Standards (25%)
Section B: Valuation of Shares, Accounting & Reporting of
Financial Instruments and NBFCs (15%)
Section C: Accounting for Business Combinations &
Restructuring (Compliance with Ind ASs) (20%)
Section D: Consolidated and Separate Financial
Statements (Compliance with Ind ASs) (20%)
Section E: Recent Development in Financial Reporting (10%)
Section F: Government Accounting in India (10%)
Paper - 19: Indirect Tax Laws and Practice - (100 Marks)
Section A: Goods & Services Tax Act and Rules (70%)
Section B: Customs Act and Rules (30%)
ELECTIVE PAPERS: (Any one paper out of three Elective papers)
Paper - 20A: Strategic Performance Management and Business Valuation - (100 Marks)
Section A: Strategic Performance Management (50%)
Section B: Business Valuation (50%)
Section A: Risk Management in Banking (60%)
Section B: Risk Management in Insurance (40%)
Paper - 20C: Entrepreneurship and Startup - (100 Marks)
Section A: Entrepreneurial Skill Sets (15%)
Section B: The Entrepreneurial Eco-System (15%)
Section C: Idea to Action (15%)
Section D: Value Addition (15%)
Section E: Scale up (10%)
Section F: Risk Management Strategies (10%)
Section G: Leadership (10%)
Section H: Types of New Age Business (10%)
The Institute of Company Secretaries of India
CS Foundation (CSEET) Paper: (MCQ - Without Negative Marks)
Part - 1: Business Communication (50 Marks)
Part - 2: Legal Aptitude, Logical Reasoning and Quantitative Aptitude (70 Marks)
Part - 3: Economic and Business Environment (50 Marks)
Part - 4: Current Affairs (30 Marks)
Manner of Examination : Multiple Choice Questions (Without Negative Marks)
Duration : Two Hours (Total for all the four Parts)
Marks : 200 Marks
CS Intermediate (Executive Programme) Papers:
Group I
Paper - 1: Jurisprudence, Interpretation & General Laws (100 Marks)
Paper - 2: Company Law & Practice (100 Marks)
Part I – Company Law – Principles and Concepts (60 Marks)
Part II – Company Administration & Meetings (40 Marks)
Paper - 3: Setting Up of Business, Industrial & Labour Laws (100 Marks)
Part I – Setting Up of Business (60 Marks)
Part II – Industrial & Labour Laws (40 Marks)
Paper - 4: Corporate Accounting and Financial Management (100 Marks)
Part I – Corporate Accounting (60 Marks)
Part II – Financial Management (40 Marks)
Group II
Paper - 5: Capital Market & Securities Laws (100 Marks)
Part I – Capital Market (40 Marks)
Part II – Securities Laws (60 Marks)
Paper - 6: Economic, Commercial and Intellectual Property Laws (100 Marks)
Part I – Economic & Commercial Laws (60 Marks)
Part II – Intellectual Property Laws (40 Marks)
Paper - 7: Tax Laws & Practice (100 Marks)
Part I - Direct Tax (60 Marks)
Part II - Indirect Tax (40 Marks)
CS Final (Professional Programme) Papers:
Group I
Paper - 1: Environmental, Social and Governance (ESG) – Principles & Practice (100 Marks)
Part I – Governance and Sustainability (65 Marks)
Part II – Risk Management (20 Marks)
Part III – Environment & Sustainability Reporting (15 Marks)
Paper - 2: Drafting, Pleadings and Appearances (100 Marks)
Part I – Drafting and Conveyancing (70 Marks)
Part II – Pleadings and Appearances (30 Marks)
Paper - 3: Compliance Management, Audit & Due Diligence (100 Marks)
Part I – Compliance Management (40 Marks)
Part II – Audit & Due Diligence (60 Marks)
Paper - 4: Elective 1 (Select one Paper out of four Elective Papers)
Paper - 4.1: CSR & Social Governance (100 Marks)
Part I – Corporate Social Responsibility (50 Marks)
Part II – Social Governance (50 Marks)
Paper - 4.2: Internal and Forensic Audit (100 Marks)
Part I – Internal Audit (60 Marks)
Part II – Forensic Audit (40 Marks)
Paper - 4.3: Intellectual Property Rights – Law & Practice (100 Marks)
Paper - 4.4: Artificial Intelligence, Data Analytics and Cyber Security – Laws & Practice (100 Marks)
Group II
Paper - 5: Strategic Management & Corporate Finance (100 Marks)
Part I – Strategic Management (40 Marks)
Part II – Corporate Finance (60 Marks)
Paper - 6: Corporate Restructuring, Valuation and Insolvency (100 Marks)
Part I – Corporate Restructuring (40 Marks)
Part II – Valuation (20 Marks)
Part III – Insolvency, Liquidation & Winding up (40 Marks)
Paper - 7: Elective 2 (Select one Paper out of five Elective Papers)
Paper - 7.1: Arbitration, Mediation & Conciliation (100 Marks)
Part I – Arbitration & Conciliation (70 Marks)
Part II – Mediation (30 Marks)
Paper - 7.2: Goods and Services Tax (GST) & Corporate Tax Planning (100 Marks)
Part I – Goods and Services Tax (GST) (70 Marks)
Part II – Corporate Tax Planning (30 Marks)
Paper - 7.3: Labour Laws & Practice (100 Marks)
Paper - 7.4: Banking & Insurance – Laws & Practice (100 Marks)
Part I – Banking Laws (50 Marks)
Part II – Insurance Laws (50 Marks)
Paper - 7.5: Insolvency and Bankruptcy – Law & Practice (100 Marks)
