CA Subjects and Syllabus: Foundation, Intermediate, and Final Levels
Get the new CA Subject and Syllabus for 2025. Understand the CA Foundation, Intermediate, and Final important subjects and syllabus and prepare for your CA exams.

Table of Content
- CA Exam Highlights
- CA Foundation Subjects & Subjects for 2025
- CA Foundation Subjects Overview
- Paper 1: CA Foundation (Accounting Subjects)
- Paper 2: CA Foundation (Business Law)
- Paper 3: CA Foundation (Quantitative Aptitude Subjects)
- Paper 4: CA Foundation (Business Economics Subjects)
- CA Intermediate Subjects and Syllabus 2025
- Paper 1: Advance Accounting Important Subjects
- Paper 2: Corporate and Other Law
- Paper 3: Taxation
- Paper 4: Cost and Management Accounting
- Paper 5: Auditing and Assurance
- Paper 6: Financial Management and Strategic Management
- CA Final Subjects & Syllabus for 2025
- Paper 1: Financial Reporting
- Paper 2: Advanced Financial Management
- Paper 3: Advanced Auditing, Assurance, and Professional Ethics
- Paper 4: Direct Tax Laws & International Taxation
- Paper 5: Indirect Tax Laws
- Paper 6: Integrated Business Solutions (Multidisciplinary Case Study with Strategic Management)
- Summary of the Content
The Institute of Chartered Accountants of India has released the new important CA Subject and Syllabus 2025 for Foundation, Intermediate, and Final exams. Check the paper-wise syllabus for each level on the official ICAI website.
The ICAI prescribes complete important CA subjects and syllabus programs, encompassing necessary subjects like taxation, auditing, financial management, business law, etc. The CA program is structured into three distinct stages: CA Foundation, CA Intermediate, and CA Final.
This article offers an in-depth overview of the Chartered Accountancy subjects & syllabus, covering all three levels: CA Foundation, CA Intermediate, and CA Final. Here, we'll provide a thorough overview to help you understand the curriculum and prepare for your CA exams. Before exploring the whole content, check the highlights of the CA exam.
CA Exam Highlights
CA Syllabus 2025 Highlights | |
ICAI CA Exams | Details |
Exam Name | Chartered Accountancy (CA) exam |
Exam Conducting Body | ICAI |
Exam Mode | Computer-based test mode |
Exam Levels | CA Foundation CA Intermediate CA Final |
Number of papers | CA Foundation: 4 CA Intermediate: 6 CA Final: 6 |
Frequency | CA Foundation: Thrice a Year CA Intermediate: Thrice a Year CA Final: Twice a Year |
Level of Difficulty | Moderate to tough |
Number of attempts | Multiple |
CA Foundation Subjects & Subjects for 2025
The CA Foundation program is divided into 4 papers, each focusing on distinct subjects. To get excellent results in the exam, it's essential to grasp the CA Foundation syllabus thoroughly. Here's a breakdown of the topics covered in each of the four papers:
CA Foundation Subjects Overview
Check below the overview of CA Foundation Subjects and Syllabus:
S.No | Paper Name | Marks | Types of Questions |
Paper 1 | Accounting | 100 Marks | Objective |
Paper 2 | Business Law | 100 Marks | Objective |
Paper 3 | Quantitative Aptitude: Part A: Business Mathematics Part B: Logical Reasoning Part C: Statistics |
100 Marks Part A: 40 Marks Part B: 20 Marks Part C: 40 Marks |
Subjective |
Paper 4 | Business Economics | 100 Marks | Subjective |
Paper 1: CA Foundation (Accounting Subjects)
Paper 1: Accounting | Weightage | |
1. Theoretical Framework | Meaning and Scope of Accounting | 5% - 10% |
Accounting Concepts, Principles, and Conventions | 5% - 10% | |
Capital and revenue expenditure, Capital and revenue receipts, Contingent assets, and contingent liabilities | 5% - 10% | |
Accounting Policies | 5% - 10% | |
Accounting as a Measurement Discipline: Valuation Principles, Accounting Estimates | 5% - 10% | |
Accounting Standards: Concepts and Objectives | ||
2. Accounting Process | (i) Recording accounting transactions: principles of double entry bookkeeping, Books of original entry (journal, subsidiary books, cash book, edger-format), posting from journal and subsidiary books, balancing of accounts. |
30%-35% |
Preparation of Trial Balance | 30%-35% | |
Rectification of Errors | 30%-35% | |
3. Bank Reconciliation Statement | Introduction, reasons, and preparation of bank reconciliation statement. | 30%-35% |
4. Inventories | Cost of inventory, Net realizable value, basis, and technique of Inventory valuation, and Record System | 30%-35% |
5. Depreciation and Amortisation | Tangible and Intangible assets: Concepts, Methods of computation and accounting treatment of depreciation/amortization, Change in depreciation methods | 30%-35% |
6. Bills of exchange and Promissory notes | Meaning of bills of exchange and promissory notes and their accounting treatment; accommodation bills. | 30%-35% |
7. Preparation of Final accounts of Sole Proprietors | Elements of financial statements, closing adjustment entries, trading account, profit and loss account, and balance sheet of manufacturing and non-manufacturing entities | 20%-25% |
8. Financial Statements of Not-for-Profit Organization | Significance and preparation of receipt and payment account, income and expenditure account and balance sheet, the difference between profit and loss account and income and expenditure account. |
20%-25% |
9. Accounts from Incomplete Records | (Excluding preparation of accounts based on ratios) | 20%-25% |
10. Partnership and LLP Accounts | (i) Final accounts of partnership firms and LLP’s (ii) Admission, retirement, and death of a partner, including treatment of goodwill (iii) Dissolution of partnership firms and LLPs, including piecemeal distribution of assets |
15%-20% |
11. Company Accounts | Definition of shares and debentures | 15%-25% |
Issue of shares and debentures, forfeiture of shares, re-issue of forfeited shares | 15%-25% | |
Redemption of preference shares and debentures (excluding purchase and redemption of own debentures and sinking fund method) | 15%-25% | |
Accounting for bonus issues and the right issue | 15%-25% |
Paper 2: CA Foundation (Business Law)
Paper 2: Business Laws | Weightage | |
1. Indian Regulatory Framework | Major Regulatory Bodies such as the Ministry of Finance, Ministry of Corporate Affairs, SEBI, RBI, IBBI, Ministry of Law and Justice, etc. | 0%-5% |
2. The Indian Contract Act, 1872 | General nature of contract, Consideration, and Other essential elements of a valid contract, Performance of Contract, Breach of contract, Contingent and quasi-contract, Contract of Indemnity and Guarantee, Contract of Bailment and Pledge, Contract of Agency |
20%-30% |
3. The Sale of Goods Act, 1930 | Formation of the contract of sale, Conditions and Warranties, Transfer of ownership and Delivery of goods, Unpaid seller and his rights. | 15%-20% |
4. The Indian Partnership Act, 1932 | General Nature of Partnership, Rights, and Duties of partners, Reconstitution of firms, Registration and Dissolution of a firm. | 15%-20% |
5. The Limited Liability Partnership Act, 2008 | Introduction: covering nature and scope, essential features, characteristics of LLP, incorporation, and differences with other forms of organizations. | 5%-10% |
6. The Companies Act, 2013 | Essential features of company, Corporate veil theory, Classes of companies, Types of share capital, Incorporation of company, Memorandum of Association, Articles of Association, Doctrine of Indoor Management | 10% - 15% |
Paper 3: CA Foundation (Quantitative Aptitude Subjects)
Paper 3 is divided into three parts, i.e.
- Part A: Business Mathematics
- Part B: Logical Reasoning
- Part c: Statistics
Paper 3: Quantitative Aptitude (100 Marks) | Weightage | |
Part A: Business Mathematics (40 Marks) | ||
1. Ratio and proportion, Indices and Logarithms | Ratio and proportion, time and work-related problems, laws of indices, exponents, logarithms, and anti-logarithms. | 20%-30% |
2. Equations | Equations: linear simultaneous linear equations up to three variables; quadratic and cubic equations in one variable. Applications in business-related problems | 20%-30% |
3. Linear Inequalities | Linear Inequalities: Linear Inequalities in one and two variables and the solution space | 20%-30% |
4. Mathematics of Finance |
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30%-40% |
5. Permutations and Combinations | Basic concepts of Permutations and combinations: Introduction, the factorial, permutations, results, circular permutations, permutations with restrictions, and combinations with standard results |
30%-50% |
6. Sequence and Series | Introduction Sequences, Series, Arithmetic and Geometric progression, Relationship between AM and GM and Sum of n terms of special series and Business Applications. | 30%-50% |
7. Sets, Relations, and Functions. Basics of Limits and Continuity Functions. | 30%-50% | |
8. Basic applications of differential and integral calculus in business and economics (excluding trigonometric applications). | 30%-50% | |
Part B: Logical Reasoning (20 Marks) | ||
9. Number series coding and Decoding and the odd man out | 20%-30% | |
10. Direction Tests | 20%-30% | |
11. Seating Arrangements | 20%-30% | |
12. Blood Relations | 20%-30% | |
Part C: Statistics (40 Marks) | ||
13. Unit 1: Statistical Representation of Data | Diagrammatic representation of data, Frequency distribution, Graphical representation of Frequency distribution—histogram, Frequency Polygon, Ogive, Pie-chart |
45%-50% |
13. Unit:2 Sampling | Basic principles of sampling theory, comparison between sample survey and complete enumeration, some important terms associated with sampling types of sampling, sampling, and non-sampling errors. | 45%-50% |
14. Measures of Central Tendency and Dispersion | Measures of Central Tendency and Dispersion: Mean Median, Mode, Mean Deviation, Quartiles and Quartile Deviation, Standard Deviation, Co-efficient of Variation, Coefficient of Quartile Deviation | 45%-50% |
15. Probability | Independent and dependent events; are mutually exclusive events. Total and Compound Probability and Bayes’ theorem | 25%-30% |
16. Theoretical Distributions | Random variables, Discrete and Continuous Random variables, Expectation of a discrete random variable, Theoretical Distributions: Binomial Distribution, Poisson distribution (basic application), and Normal Distribution (basic application). | 25%-30% |
17. Correlation and Regression | Scatter diagram, Karl Pearson’s Coefficient of Correlation Rank Correlation, Regression lines, Regression equations, and regression coefficients | 10%-15% |
18. Index Numbers | Uses of index numbers, problems involved in the construction of index numbers, and methods of construction of index numbers. BSE SENSEX and NSE | 10%-15% |
Paper 4: CA Foundation (Business Economics Subjects)
PAPER 4: BUSINESS ECONOMICS (100 Marks) | Weightage | |
1. Introduction to Business Economics | Meaning and Scope of Business Economics Basic Problems of an Economy and Role of Price Mechanism. | 5% |
2. Theory of Demand and Supply | Meaning and Determinants of Demand, Law of Demand and Elasticity of Demand—Price, Income and Cross-Elasticity Theory of Consumer’s Behavior—Indifference Curve Approach Meaning and Determinants of Supply, Law of Supply and Elasticity of Supply, Market Equilibrium, and Social Efficiency. |
10% |
3. Theory of Production and Cost | Meaning and Factors of Production, Short Run and Long Run Law of Production: The Law of Variable Proportions and Laws of Returns to Scale, Producer’s Equilibrium Concepts of Costs: Short-run and long-run costs, Average and Marginal costs; total, Total, and Variable Costs | 10% |
4. Price Determination in Different Markets | Market Structures: Perfect Competition and Monopoly Monopolistic Competition. Using Game Theory to Study Oligopoly. Price Determination in these Markets Price-Output Determination under different Market Forms | 15% |
5. Determination of National Income | A. Macroeconomic Aggregates and Measurement of National Income B. Determination of National Income: Keynes’ Two Sector Basic Model, Three Sectors and Four Sectors Model |
15% |
6. Business Cycles |
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5% |
7. Public Finance | A. Fiscal functions: An Overview, Centre and State Finance B. Market failure/government intervention to correct market failure. C. Process of budget making: Sources of Revenue, Expenditure Management, and Management of Public Debt. D. Fiscal Policy |
10% |
8. Money Market | A. Concept of Money Demand B. Important theories of Demand for Money C. Concept of Money Supply, Cryptocurrency, and other new terminology D. Monetary Policy |
10% |
9. International Trade | A. Theories of International Trade, including theories of intra-industry trade by Krugman. B. Trade Policy: The Instruments of Trade Policy C. Trade Negotiations D. Exchange Rates and their economic effects E. International Capital Movements: Foreign Direct Investment |
10% |
10. Indian Economy | (Before 1950: Chanakya and Nand Vansh, OECD Paper (1950-1991), Basic knowledge 1991 Onwards | 10% |
CA Intermediate Subjects and Syllabus 2025
This level is divided into two groups, each consisting of three subjects. Upon successfully clearing the CA Foundation exam, students become eligible to enroll in the CA Intermediate course, administered by the Institute of Chartered Accountants of India (ICAI). Check the intermediate important subjects for 2025.
Paper 1: Advance Accounting Important Subjects
Syllabus Modules | Chapters |
Module-1 | Chapter 1: Introduction to Accounting Standards |
Chapter 2: Framework for Preparation and Presentation of Financial Statements | |
Chapter 3: Applicability of Accounting Standards | |
Chapter 4: Presentation and Disclosure-Based Accounting Standards Unit 1: Accounting Standard 1 Disclosure of Accounting Policies Unit 2: Accounting Standard 3 Cash Flow Statement Unit 3: Accounting Standard 17 Segment Reporting Unit 4: Accounting Standard 18 Related Party Disclosures Unit 5: Accounting Standard 20 Earnings Per Share Unit 6: Accounting Standard 24 Discontinuing Operations Unit 7: Accounting Standard 25 Interim Financial Reporting |
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Module-2 | Chapter 5: Assets-Based Accounting Standards Unit 1: Accounting Standard 2 Valuation of Inventory Unit 2: Accounting Standard 10 Property, Plant and Equipment Unit 3: Accounting Standard 13 Accounting for Investments Unit 4: Accounting Standard 16 Borrowing Costs Unit 5: Accounting Standard 19 Leases Unit 6: Accounting Standard 26 Intangible Assets Unit 7: Accounting Standard 28 Impairment of Assets |
Chapter 6: Liabilities-Based Accounting Standards Unit 1: Accounting Standard 15 Employee Benefits Unit 2: AS 29 (Revised) Provisions, Contingent Liabilities and Contingent Assets |
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Chapter 7: Accounting Standards Based on Items Impacting Financial Statement Unit 1: Accounting Standard 4: Contingencies and Events Perpetuating after the Balance Sheet Date Unit 2: Accounting Standard 5: Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies Unit 3: Accounting Standard 11 The Effects of Changes in Foreign Exchange Rates Unit 4: Accounting Standard 22 Accounting for Taxes on Income |
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Chapter 8: Revenue-Based Accounting Standards Unit 1: Accounting Standard 7 Construction Contracts Unit 2: Accounting Standard 9 Revenue Recognition |
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Chapter 9: Other Accounting Standards Unit 1: Accounting Standard 12 Accounting for Government Grants Unit 2: Accounting Standard 14 Accounting for Amalgamations |
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Chapter 10: Accounting Standards for Consolidated Financial Statement Unit 1: Accounting Standard 21 Consolidated Financial Statements Unit 2: Accounting Standard 23 Accounting for Investments in Associates in Consolidated Financial Statement Unit 3: Accounting Standard 27 Financial Reporting of Interests in Joint Ventures |
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Module-3 | Chapter 11: Financial Statements of Companies Unit 1: Preparation of Financial Statements Unit 2: Cash Flow Statement |
Chapter 12: Buyback of Securities | |
Chapter 13: Amalgamation of Companies | |
Chapter 14: Accounting for Reconstruction of Companies | |
Chapter 15: Accounting for branches, including Foreign Branches |
Paper 2: Corporate and Other Law
This paper is divided into two categories, such as Part 1: company law and Part 2: other law. Check-in detailed.
Syllabus Modules | Chapters |
Module-1 | Chapter 1: Preliminary |
Chapter 2: Incorporation of Company and Matters Incidental Thereto | |
Chapter 3: Prospectus and Allotment of Securities | |
Chapter 4: Share Capital and Debentures | |
Chapter 5: Acceptance of Deposits by Companies | |
Chapter 6: Registration of Charges | |
Module-2 | Chapter 7: Management & Administration |
Chapter 8: Declaration and Payment of Dividend | |
Chapter 9: Accounts of Companies | |
Chapter 10: Audit and Auditors | |
Chapter 11: Companies Incorporated Outside India | |
Module-3 | Chapter 12: The Limited Liability Partnership Act, 2008 |
Module-3 (Part-II Other Laws) | Chapter 1: The General Clauses Act, 1897 |
Chapter 2: Interpretation of Statutes | |
Chapter 3: The Foreign Exchange Management Act, 1999 |
Paper 3: Taxation
Section A: Income Tax Law (50 Marks)
Syllabus Modules | Chapters |
Module-1 | Section I Chapter 1: Basic Concepts Chapter 2: Residence and Scope of Total Income |
Section II Chapter 3: Heads of Income |
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Module-2 | Section III Chapter 4: Income of Other Persons Included in Assessee’s Total Income Chapter 5: Aggregation of Income, Set-Off, and Carry Forward of Losses Chapter 6: Deductions from Gross Total Income |
Section IV Chapter 7: Advance Tax, Tax Deduction at Source, and Tax Collection at Source Chapter 8: Provisions for Filing Return of Income and Self-Assessment |
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Section V Chapter 9: Income Tax Liability—Computation and Optimisation |
Section B: Goods and Services Tax (50 Marks)
Syllabus Modules | Chapters |
Module-1 | Chapter 1: GST in India: An Introduction |
Chapter 2: Supply under GST | |
Chapter 3: Charge of GST | |
Chapter 4: Place of Supply | |
Chapter 5: Exemptions from GST | |
Chapter 6: Time of Supply | |
Chapter 7: Value of Supply | |
Module-2 | Chapter 8: Input Tax Credit |
Chapter 9: Registration | |
Chapter 10: Tax Invoice; Credit and Debit Notes | |
Chapter 11: Accounts and Records | |
Chapter 12: E-Way Bill | |
Chapter 13: Payment of Tax | |
Chapter 14: Tax Deduction at Source and Collection of Tax at Source | |
Chapter 15: Returns |
Paper 4: Cost and Management Accounting
Syllabus Modules | Chapters |
Module-1 | Chapter 1: Introduction to Cost and Management Accounting |
Chapter 2: Material Cost | |
Chapter 3: Employee Cost and Direct Expenses | |
Chapter 4: Overheads—Absorption Costing Method | |
Chapter 5: Activity-Based Costing | |
Chapter 6: Cost Sheet | |
Chapter 7: Cost Accounting Systems | |
Module-2 | Chapter 8: Unit and Batch Costing |
Chapter 9: Job Costing | |
Chapter 10: Process and Operation Costing | |
Chapter 11: Joint Products and By-Products | |
Chapter 12: Service Costing | |
Chapter 13: Standard Costing | |
Chapter 14: Marginal Costing | |
Chapter 15: Budgets and Budgetary Control |
Paper 5: Auditing and Assurance
Syllabus Modules | Chapters |
Module-1 | Chapter 1: Nature, Objective, and Scope of Audit |
Chapter 2: Audit Strategy, Audit Planning, and Audit Programme | |
Chapter 3: Risk Assessment and Internal Control | |
Chapter 4: Audit Evidence | |
Chapter 5: Audit of Items of Financial Statements | |
Module-2 | Chapter 6: Audit Documentation |
Chapter 7: Completion and Review | |
Chapter 8: Audit Report | |
Chapter 9: Special Features of Audit of Different Types of Entities | |
Chapter 10: Audit of Banks | |
Chapter 11: Ethics and Terms of Audit Engagements |
Paper 6: Financial Management and Strategic Management
Section A: Financial Management
Syllabus Modules | Chapters |
Module-1 | Chapter 1: Scope and Objectives of Financial Management |
Chapter 2: Types of Finance | |
Chapter 3: Financial Analysis and Planning—Rational Analysis | |
Chapter 4: Cost of Capital | |
Chapter 5: Financing Decisions—Capital Structure | |
Chapter 6: Financing Decisions: Leverages | |
Module-2 | Chapter 7: Investment Decisions |
Chapter 8: Dividend Decision | |
Chapter 9: Management of Working Capital |
Section B: Strategic Management
Syllabus Modules | Chapters |
Module-1 | Chapter 1: Introduction to Strategic Management |
Chapter 2: Strategic Analysis: External Environment | |
Chapter 3: Strategic Analysis: Internal Environment | |
Chapter 4: Strategic Choices | |
Chapter 5: Strategy Implementation and Evaluation |
CA Final Subjects & Syllabus for 2025
The ICAI has announced the introduction of the CA New Scheme Syllabus, effective for the 2025 exams and beyond. A significant change under this revised scheme is the reduction of CA Final subjects from 8 to 6, with 3 subjects in each group, aiming to streamline the syllabus and enhance student learning outcomes.
CA Final Group 1 (New Syllabus & Subjects)
- Paper-1: Financial Reporting
- Paper-2: Advanced Financial Management
- Paper-3: Advanced Auditing, Assurance, and Professional Ethics
CA Final Group 2 (New Syllabus & Subjects)
- Paper-4: Direct Tax Laws & International Taxation
- Paper-5: Indirect Tax Laws
- Paper-6: Integrated Business Solutions (Multidisciplinary Case Study with Strategic Management)
- Section A: Corporate and Economic Laws
- Section B: Strategic Cost & Performance Management
Paper 1: Financial Reporting
Syllabus Modules | Chapters |
Module-1 | Chapter 1: Introduction to Indian Accounting Standards |
Chapter 2: Conceptual Framework for Financial Reporting under Indian Accounting Standards (Ind AS) | |
Chapter 3: Ind AS on Presentation of Items in the Financial Statements
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Chapter 4: Ind AS on Measurement based on Accounting Policies
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Chapter 5: Ind AS 115, “Revenue from Contracts with Customers” | |
Module-2 | Chapter 6: Ind AS on Assets of the Financial Statements
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Chapter 7: Other Indian Accounting Standards
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Module-3 | Chapter 8: Ind AS on Liabilities of the Financial Statements
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Chapter 9: Ind AS on Items Impacting the Financial Statements
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Chapter 10: Ind AS on Disclosures in the Financial Statements
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Chapter 11: Accounting and Reporting of Financial Instruments
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Module-4 | Chapter 12: Ind AS 103 “Business Combinations” |
Chapter 13: Consolidated and Separate Financial Statements of Group Entities | |
Chapter 14: Ind AS 101, “First-time Adoption of Indian Accounting Standards” | |
Chapter 15: Analysis of Financial Statements | |
Chapter 16: Professional and Ethical Duty of a Chartered Accountant | |
Chapter 17: Accounting and Technology |
Paper 2: Advanced Financial Management
Syllabus Modules | Chapters |
Module-1 | Chapter 1: Financial Policy and Corporate Strategy |
Chapter 2: Risk Management | |
Chapter 3: Advanced Capital Budgeting Decisions | |
Chapter 4: Security Analysis | |
Chapter 5: Security Value | |
Chapter 6: Portfolio Management | |
Chapter 7: Securitization | |
Chapter 8: Mutual Funds | |
Chapter 9: Derivatives Analysis and Valuation | |
Chapter 10: Foreign Exchange Exposure and Risk Management | |
Chapter 11: International Financial Management | |
Chapter 12: Interest Rate Risk Management | |
Chapter 13: Business Valuation | |
Chapter 14: Mergers, Acquisitions and Corporate Restructuring | |
Chapter 15: Startup Finance |
Paper 3: Advanced Auditing, Assurance, and Professional Ethics
Syllabus Modules | Chapters |
Module-1 | Chapter 1: Quality Control |
Chapter 2: General Auditing Principles and Auditors Responsibilities | |
Chapter 3: Audit Planning, Strategy and Execution | |
Chapter 4: Materiality, Risk Assessment, and Internal Control | |
Chapter 5: Audit Evidence | |
Chapter 6: Completion and Review | |
Chapter 7: Reporting | |
Module-2 | Chapter 8: Specialised Areas |
Chapter 9: Audit-related Services | |
Chapter 10: Review of Financial Information | |
Chapter 11: Prospective Financial Information and Other Assurance Services | |
Chapter 12: Digital Auditing and Assurance | |
Chapter 13: Group Audits | |
Chapter 14: Special Features of Audit of Banks and Non-Banking Financial Companies | |
Module-3 | Chapter 15: Overview of Audit of Public Sector Undertakings |
Chapter 16: Internal Audit | |
Chapter 17: Due Diligence, Investigation & Forensic Audit | |
Chapter 18: Emerging Areas: Sustainable Development Goals (SDG) & Environment, Social and Governance (ESG) Assurance | |
Chapter 19: Professional Ethics & Liabilities of Auditors |
Paper 4: Direct Tax Laws & International Taxation
Syllabus Modules | Chapters |
Module-1 | Chapter 1: Basic Concepts |
Chapter 2: Incomes which do not form part of Total Income | |
Chapter 3: Profits and Gains of Business or Profession | |
Chapter 4: Capital Gains | |
Chapter 5: Income from Other Sources | |
Chapter 6: Income of Other Persons Included in Assessee’s Total Income | |
Chapter 7: Aggregation of Income, Set Off or Carry Forward of Losses | |
Chapter 8: Deductions from Gross Total Income | |
Module-2 | Chapter 9: Assessment of Various Entities |
Chapter 10: Assessment of Trusts and Institutions, Political Parties and Other Special Entities | |
Chapter 11: Tax Planning, Tax Avoidance and Tax Evasion | |
Chapter 12: Taxation of Digital Transactions | |
Module-3 | Chapter 13: Deduction, Collection, and Recovery of Tax |
Chapter 14: Income Tax Authorities | |
Chapter 15: Assessment Procedure | |
Chapter-16: Appeals and Revision | |
Chapter-17: Dispute Resolution | |
Chapter 18: Miscellaneous Provisions | |
Chapter 19 Provisions to Counteract Unethical Tax Practices | |
Chapter 20: Tax Audit and Ethical Compliances | |
Module-4 | Chapter 21: Non-Resident Taxation |
Chapter 22: Double Taxation Relief | |
Chapter 23: Advance Rulings | |
Chapter 24: Transfer Pricing | |
Chapter 25: Fundamentals of BEPS | |
Chapter 26: Application and Interpretation of Tax Treaties | |
Chapter 27: Overview of Model Tax Conventions | |
Chapter 28: Latest Developments in International Taxation |
Paper 5: Indirect Tax Laws
Syllabus Modules | Chapters |
Module-1 | Chapter 1: Supply Under GST |
Chapter 2: Charge Of GST | |
Chapter 3: Place of Supply | |
Chapter 4: Exemptions from GST | |
Chapter 5: Time of Supply | |
Chapter 6: Value Of Supply | |
Module-2 | Chapter 7: Input Tax Credit |
Chapter 8: Registration | |
Chapter 9: Tax Invoice, Credit and Debit Notes | |
Chapter 10: Accounts and Records; E-way Bill | |
Chapter 11: Payment of Tax | |
Chapter 12: Electronic Commerce Transactions Under GST | |
Chapter 13: Returns | |
Module-3 | Chapter 14: Import and Export Under GST |
Chapter 15: Refunds | |
Chapter 16: Job Work | |
Chapter 17: Assessment and Audit | |
Chapter 18: Inspection, Search, Seizure and Arrest | |
Chapter 19: Demand and Recovery | |
Chapter 20: Liability to Pay in Certain Cases | |
Chapter 21: Offences and Penalties and Ethical Aspects under GST | |
Chapter 22: Appeals and Revisions | |
Chapter 23: Advance Ruling | |
Chapter 24: Miscellaneous Provisions | |
Module-4 | Chapter 1: Levy of Exemptions from Customs Duty |
Chapter 2: Types of Duty | |
Chapter 3: Classification of Imported & Exported Goods | |
Chapter 4: Valuation Under the Customs Act, 1962 | |
Chapter 5: Importation and Exportation of Goods | |
Chapter 6: Warehouse | |
Chapter 7: Refund | |
Chapter 8: Foreign Trade Policy |
Paper 6: Integrated Business Solutions (Multidisciplinary Case Study with Strategic Management)
Section A: Corporate and Economic Law
Syllabus Modules | Chapters |
Module-1 | Section A: Company Law |
Chapter 1: Appointment and Qualification of Directors | |
Chapter 2: Appointment and Remuneration of Management Personnel | |
Chapter 3: Meetings of Board and Its Powers | |
Chapter 4: Inspection, Inquiry and Investigation | |
Chapter 5: Compromises, Arrangements and Amalgamations | |
Chapter 6: Prevention of Oppression and Mismanagement | |
Chapter 7: Winding Up | |
Chapter 8: Miscellaneous Provisions | |
Chapter 9: Adjudication, Special Courts, National Company Law Tribunal & National Company Law Appellate Tribunal | |
Chapter 10: e-Filing | |
Module-2 | Section B: Securities Laws |
Chapter 1: SEBI Act, 1992, SEBI (LODR) Regulations, 2015, SEBI (ICDR) Regulations, 2018, SEBI (SAST) Regulations, 2011; and SEBI (PIT) Regulations, 2015 | |
Part II: Economic Laws | |
Chapter 1: The Foreign Exchange Management Act, 1999 | |
Chapter 2: The Foreign Contribution Regulation Act, 2010 | |
Chapter 3: The Insolvency and Bankruptcy Code, 2016 |
Section B: Strategic Cost & Performance Management
Syllabus Modules | Chapters |
Module-1 (Strategic Cost Management) |
Chapter 1: Introduction to Strategic Cost Management |
Chapter 2: Modern Business Environment | |
Chapter 3: Lean System and Innovation | |
Chapter 4: Specialist Cost Management Techniques | |
Chapter 5: Management of Cost Strategically for Emerging Business Models | |
Chapter 6: Strategic Revenue Management | |
Chapter 7: Strategic Profit Management | |
Module-2 (Strategic Performance Management) |
Chapter 8: An Introduction to Strategic Performance Management |
Chapter 9: Strategic Performance Measures in Private Sector | |
Chapter 10: Strategic Performance Measures in the Non-for-Profit Organisations | |
Chapter 11: Preparation of Performance Reports | |
Chapter 12: Divisional Transfer Pricing | |
Chapter 13: Standard Costing | |
Chapter 14: Case Study |
Summary of the Content
The ICAI has released the new syllabus for the Chartered Accountancy (CA) exams, applicable from 2025. The CA program divided into three levels: CA Foundation, CA Intermediate, and CA Final.
The CA Foundation syllabus covers four papers, focusing on subjects like accounting, laws, and economics. The CA Intermediate course is divided into two groups, each consisting of three subjects, including accounting, taxation, and auditing.
The CA Final syllabus has undergone significant changes, with the number of subjects reduced from eight to six, divided into two groups. The revised syllabus aims to equip students with advanced knowledge in areas like financial reporting, strategic financial management, and advanced auditing.
Understanding the CA exam subject and syllabus is important for students to prepare effectively and achieve success in the exams. This complete article provides an overview of the CA syllabus for 2025, helping students navigate the curriculum and excel in their exams.
FAQs
What is the CA Exam Subject 2025 about?
The CA Exam Subject 2025 focuses on updated topics aligned with global accounting standards, including International Financial Reporting Standards (IFRS), taxation, audit, financial management, and ethics. It emphasizes practical applications and evolving trends in accounting practices.
What are the key changes in the 2025 syllabus?
The syllabus includes greater emphasis on data analytics, sustainability reporting, digital auditing tools, and global tax systems. Additionally, case study-based assessments are introduced to evaluate real-world problem-solving skills.
How should I prepare for the CA Exam 2025?
Start by thoroughly reviewing the syllabus and recommended study materials. Focus on conceptual clarity, practice solving case studies, and stay updated on recent developments in accounting standards and regulations. Regular mock tests are essential.
Are there any prerequisites for appearing in the 2025 exam?
Yes, candidates must complete the required levels of CA training and pass the foundational and intermediate exams. Practical training requirements and compliance with registration deadlines are also mandatory.
What is the format of the CA Exam Subject 2025?
The exam comprises multiple-choice questions, case study-based scenarios, and descriptive questions. Practical problem-solving and analytical reasoning will be tested more rigorously than in previous years.
Are there specific resources recommended for this exam?
The official study materials provided by the Institute of Chartered Accountants are the primary resource. Supplementary materials include industry publications, financial reporting case studies, and online courses focused on new syllabus topics.
What is the pass percentage for the CA Exam?
The pass percentage varies yearly but typically ranges between 5% and 15%. Success depends on thorough preparation, time management, and clarity of concepts during the exam.
What are the common challenges in the CA Exam?
Candidates often find time management, the breadth of the syllabus, and interpreting case studies challenging. Staying calm under pressure and having a structured study plan are critical for overcoming these hurdles.
Are there any new topics introduced in the 2025 exam?
Yes, new topics include artificial intelligence in accounting, blockchain applications in auditing, and ESG (environmental, social, and governance) reporting. These additions reflect the evolving role of technology and sustainability in the profession.
Where can I find updates and announcements about the CA Exam 2025?
Updates are regularly published on the official website of the Institute of Chartered Accountants. Candidates are advised to check the site frequently and subscribe to newsletters for the latest announcements and resources.