Chartered Accountancy (CA)
“Three levels of Examination to be cleared to qualify as a Chartered Accountant. Passing criteria is a minimum of 50% aggregate marks and 40 % individual subject marks at all levels of examination.”
CA Foundation
Subjects covered in CA Foundation Course
Paper-1: Principles and Practice of Accounting (100 Marks)
Paper-2: Business Law & Business Correspondence and Reporting (100 Marks)
Section A: Business Law (60 Marks)
Section B: Business Correspondence and Reporting (40 Marks)
Paper-3: Business Mathematics and Logical Reasoning & Statistics (100 Marks)
Part I: Business Mathematics and Logical Reasoning (60 Marks)
Part II: Statistics (40 Marks)
Paper-4: Business Economics & Business and Commercial Knowledge (100 Marks)
Part I: Business Economics (60 Marks)
Part II: Business and Commercial Knowledge (40 Marks)
Note: Paper-3 and Paper-4 are objective type papers with negative marking
CA Intermediate
Subjects covered in Intermediate Course
Group I
Paper-1: Accounting (100 Marks)
Paper-2: Corporate and Other Laws (100 Marks)
Part I: Company Law (60 Marks)
Part II: Other Laws (40 Marks)
Paper-3: Cost and Management Accounting (100 Marks)
Paper-4: Taxation (100 Marks)
Section A: Income-Tax Law (60 Marks)
Section B: Indirect Taxes (40 Marks)
Group II
Paper-5: Advanced Accounting (100 Marks)
Paper-6: Auditing and Assurance (100 Marks)
Paper-7: Enterprise Information Systems & Strategic Management (100 Marks)
Section A: Enterprise Information Systems (50 Marks)
Section B: Strategic Management (50 Marks)
Paper-8: Financial Management & Economics for Finance (100 Marks)
Section A: Financial Management (60 Marks)
Section B: Economics for Finance (40 Marks)
Note: The subjects of the Intermediate Course are classified into two groups which a student can study and appear in the examination group-wise or both the groups together.
CA Final
Subjects covered in CA Final Course
Group I
Paper-1: Financial Reporting (100 Marks)
Paper-2: Strategic Financial Management (100 Marks)
Paper-3: Advanced Auditing and Professional Ethics (100 Marks)
Paper-4: Corporate and Economic Laws (100 Marks)
Part I: Corporate Laws (70 Marks)
Part II: Economic Laws (30 Marks)
Group II
Paper-5: Strategic Cost Management and Performance Evaluation (100 Marks)
Paper-6: Elective Paper (100 Marks) (One to be chosen from the list of Elective Papers)
Elective Papers
- 6A Risk Management
- 6B Financial Services & Capital Markets
- 6C International Taxation
- 6D Economic Laws
- 6E Global Financial Reporting Standards
- 6F Multi-disciplinary Case Study
Paper-7: Direct Tax Laws & International Taxation (100 Marks)
Part I: Direct Tax Laws (70 Marks)
Part II: International Taxation (30 Marks)
Paper-8: Indirect Tax Laws (100 Marks)
Part I: Goods and Service Tax (75 Marks)
Part II: Customs & FTP (25 Marks)
Note: The subjects of the Final Course are classified into two groups which a student can study and appear in the examination group-wise or both groups together.
