ICAI CA Syllabus 2024: Check Latest Exam Syllabus and Topics for Foundation, Inter, and Final

ICAI CA Syllabus 2024 is released by ICAI. Candidates appearing for the exam should check the ICAI syllabus in order to prepare for the ICAI CA examination. Candidates will be able to find the CA syllabus in the official notification. The syllabus includes topics related to taxation, auditing, and business law. Since the CA exam has three levels including CA Foundation, CA Intermediate, and CA Final, the syllabus for all three levels is separate. 

Candidates who are appearing for the CA May session exam are advised to check the syllabus before starting their preparation. In order to get the professional CA certificate, candidates have to clear the examinations of all three levels. Further, candidates should note that they have to complete the syllabus of all three levels on time to clear the exam. After going through the syllabus, candidates will have a better idea of the topics which need to be covered during the exam.

Also check: ICAI CA Exam Pattern

Candidates must note that the ICAI CA exams for Foundation, Intermediate, and Final courses are conducted twice a year - May and November. The ICAI CA syllabus also consists of the marking scheme and the weightage. Hence, candidates will have an idea that which topic will consist of more weightage. Further, candidates must know that if they have not cleared the first-course level they will not be able to move to the next level. However, those candidates who have already pursued their CA course after completing their graduation are able to take direct admission to CA intermediate course level. 

ICAI CA Syllabus 2024

The CA exam syllabus is based on the syllabus prescribed by the ICAI. With in-depth knowledge of the ICAI CA syllabus, candidates can easily prepare for the accountancy exam, and there are also chances for the candidate to score well. Apart form studying the CA syllabus, candidates should also study the CA exam pattern.   

ICAI CA Foundation Syllabus 2024

The CA Foundation course is bifurcated into four different parts. Take a look at the topics covered in each four sections of the papers  

CA Foundation Paper-2: Business Laws and Business Correspondence and Reporting

CA Foundation Paper-3: Business Mathematics, Logical Reasoning and Statistics

CA Foundation Paper-4: Business Economics and Business and Commercial Knowledge

ICAI CA Intermediate Syllabus 2024

The CA Intermediate course is divided into two groups and consists of eight papers on accounting, auditing, business law, taxation, and other topics. Take a look at the table below for the CA Intermediate syllabus:

ICAI CA Final Course Syllabus

Take a look below at the given syllabus of the ICAI CA final course. The syllabus mainly includes several topics such as tax and financial management. Further, the CA Final course has eight papers and paper 6 has six parts. 

CA Final Paper 1: Financial Reporting

• Framework for Preparation and Presentation of Financial Statements
• Integrated Reporting
• Application of Indian Accounting Standards (Ind AS)
• Analysis of Financial Statements
• Indian Accounting Standards on Group Accounting
• Corporate Social Responsibility Reporting
• Accounting and Reporting of Financial Instruments (as per Ind AS)

CA Final Paper 2: Strategic Financial Management

• Financial Policy and Corporate Strategy
• Securitization
• Risk Management
• Portfolio Management
• Mutual Fund
• Security Analysis
• Derivatives Analysis and Valuation
• Foreign Exchange Exposure and Risk Management
• Security Valuation
• Interest Rate Risk Management
• Startup Finance
• Mergers, Acquisitions and Corporate Restructuring
• Corporate Valuation

CA Final Paper 3: Advanced Auditing and Professional Ethics

• Auditing Standards, Statements and Guidance Notes
• Audit under Fiscal Laws
• Special features of audit of Banks, Insurance & Non-Banking Financial Companies
• Audit Planning, Strategy and Execution
• Audit of Public Sector Undertakings
• Special Aspects of Auditing in an Automated Environment
• Risk Assessment and Internal Control
• Liabilities of Auditors
• Audit Reports
• Internal Audit, Management and Operational Audit
• Due Diligence, Investigation and Forensic Audit
• Audit of Limited Companies
• Peer Review and Quality Review
• Audit of Consolidated Financial Statements
• Audit Committee and Corporate Governance
• Professional Ethics

CA Final Paper 4: Corporate and Economic Laws

• Company Law
• Securities Laws

CA Final Paper 5: Strategic Cost Management and Performance Evaluation

CA Final Paper 6 A: Risk Management

• Introduction to risk
• Credit risk measurement and management
• The risk associated with corporate governance
• Source and evaluation of risks
• Enterprise Risk Management
• Risk management
• Operational Risk Management
• Evaluation of Risk Management Strategies
• Risk model

CA Final Paper 6 B: Financial Services and Capital Markets

• Global Financial Markets
• Impact of Various Policies of Financial Markets
• Impact of Various Policies of Financial Markets
• Global Financial Markets
• Capital Market - Primary
• Capital Market - Primary
• Capital Market - Secondary
• Capital Market - Secondary
• Money Market
• Money Market
• Commodity Market
• Institutions and Intermediaries
• Commodity Market
• Institutions and Intermediaries
• Banking as a source of Capital including NBFCs
• Banking as a source of Capital including NBFCs
• Mutual Funds

CA Final Paper 6 C: International Taxation

CA Final Paper 6 D: Economic Laws

• World Trade Organization (WTO) covering its Role, Principles, Functions and Dispute Settlement Mechanism
• Foreign Exchange Management Act, 1999 and Rules/ Regulations
• Competition Act, 2002 and Rules/ Regulations
• Prevention of Money Laundering Act, 2002 and Rules/ Regulations
• Insolvency and Bankruptcy Code, 2016 and Rules/ Regulations
• Prohibition of Benami Property Transactions Act, 1988 and Rules/ Regulations
• Real Estate (Regulation and Development) Act, 2016 [Central Act and Rules/ Regulations]

CA Final Paper 6 E: Global Financial Reporting Standards

• Conceptual Framework for Financial Reporting as per IFRS
• Application of International Financial Reporting Standards
• Significant differences between IFRS and US GAAP

CA Final Paper 6 F: Multidisciplinary Case Study

• Financial Accounting and Reporting
• Management Accounting
• Audit and Assurance
• Corporate Laws
• Taxation
• Business Strategy and Management
• Finance and Financial Management

CA Final Paper 7: Direct Tax Laws and International Taxation

• Part I: Direct Tax Laws
• Part II: International Taxation

CA Final Paper 8: Indirect Tax Law

• Part-I: Goods and Services Tax
• Part II: Customs & FTP

NOTE:  CA exam pattern as well as CA syllabus helps the candidate to secure their desired CA results.