Charted Accountancy (CA)

If you are looking for a business career that offers prestige, respect, great prospects and excellent financial rewards, becoming a CA is the perfect place to start. Chartered Accountants are an extraordinary group of people. Wherever they work, they make a difference. They’re ambitious. They’re talented. They’re in demand. Studying to become a Chartered Accountant will set you apart and being ‘chartered’ takes you way beyond traditional accountancy and business training. The CA qualification is a prestigious and internationally respected qualification that will provide you with the knowledge, skills and values you need to be highly regarded and sought-after business professional. The CA qualification is exceptional. It’s a prestigious and internationally respected qualification that will provide you with the knowledge, skills and value to be highly regarded and sought – after business professional. The CA qualification is comprised of professional study and relevant practical experience.

CA Syllabus

The Chartered Accountancy examinations are divided into three levels. They are

  • Foundation Course
  • Integrated Professional competence Course(IPCC)
  • Final Examination

First stage – Foundation Course

(Entrance Exam)

Register with Board of Studies (BoS) after appearing in Class XII examination so as to complete four months study period (i.e. register till 30th June / 31st Dec. for Novem­ber/May Examination). Appear for Foundation examination in November/May.

Subjects

Number of Papers – 4

Paper 1 : Principles and Practices 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 & Statisitcs (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)

Notes :

* Paper 3 and Paper 4 will be Objective type papers with negative marking.

Passing percentage : Aggregate- 50% and Subject-wise-40% at one sitting.

Second Stage – Intermediate Course

A Student after clearing Foundation can register for Intermediate Course. Complete Four Weeks Integrated Course on Information Technology and Soft Skill (ICITSS) anytime after registering for Intermadiate Course but before commencement of the Practical Training.

Subjects

Number of Papers – 8

Group I

Paper 1 : Accounting (100 Marks)

Paper 2 : Corporate Laws & Other Laws (100 Marks)

Part I : Company Laws (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)

Third Stage – Articleship

Students after clearing first group or both groups of Intermediate Course should undergo training for three years under a practicing Chartered Accountant. It provides students’ exposure to a wide array of fields namely Accounting, Taxation, Information Technology and Management Services.

Fourth Stage – Final

Complete Four Weeks Advanced Integrated Course on Information Technology and Soft Skill (AICTSS) during the last two years of Practi­cal Training but before appearing for Final Examination. Then appear in Final Examination during last six months of Practical Training.

Subjects

Number of Papers – 8

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 Law (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 Marsk) (One to be chosen from the list of Elective Papers)

Elective Papers

Risk Management

International Taxation

Economic Laws

Financial Services & Capital Markets

Global Financial Reporting Standards

Multidisciplinary Case Study

Paper 7 : Direct Tax Laws (70 Marks) International Taxation (30 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 and FDP (25 Marks)