Chartered Accountancy
Chartered Accountancy
The Big Picture!
Since 1949
CA course regulated by
ICAI
Institute of Chartered Accountants of India
Set up by an Act of Parliament. Functions under
Ministry of Corporate Affairs, Govt of India
4.5 years
Foundation
Intermediate
Articleship
Final
6 months
8 months
24 months
6 months
Foundation - 4 Papers
Jan, May/June, Sept
Intermediate - 6 Papers
Jan, May/June, Sept
Final - 6 Papers
May, Nov
High Initial
Average Salary
Career Opportunities
Practice
Guard Public Finances
Jobs
Work in Corporate
Consultancy
Advise Businesses
India 🇮🇳
Opportunities abound across India's 28 States and 8 Union Territories.
Asia
UAE 🇦🇪
Bahrain 🇧🇭
Japan 🇯🇵
Singapore 🇸🇬
Malaysia 🇲🇾
Vietnam 🇻🇳
Qatar 🇶🇦
Saudi Arabia 🇸🇦
China 🇨🇳
30+ more
Europe
Austria 🇦🇹
Belgium 🇧🇪
France 🇫🇷
Germany 🇩🇪
Ireland 🇮🇪
Poland 🇵🇱
United Kingdom 🇬🇧
Spain 🇪🇸
Switzerland 🇨🇭
30+ more
Africa
Botswana 🇧🇼
Ghana 🇬🇭
Kenya 🇰🇪
Mauritius 🇲🇺
Nigeria 🇳🇬
South Africa 🇿🇦
Tanzania 🇹🇿
Zambia 🇿🇲
30+ more
North America
Canada 🇨🇦
United States of America 🇺🇸
South America
Argentina 🇦🇷
Bolivia 🇧🇴
Australia
Australia 🇦🇺
New Zealand 🇳🇿
Job Opportunities in Multinational Companies.
General Skillset to become a CA
Interest in both Theory & Problem papers
Interpretation skill
Spelling, Capitalisation, Punctuation and Sentence structure
Application skill
Ability to use knowledge and tools to complete tasks, solve problems.
Writing skill
Spelling, Capitalisation, Punctuation and Sentence structure
Calculation skill
Accurately perform math operations to solve problems, analyze data, & make decisions.
Core
Skillset
required
FOUNDATION
Application
Know more >
Students begin to apply basic accounting knowledge to simple practical scenarios & calculations. This includes tasks like journalising, posting, and preparing basic financial statements.
Comprehension & Knowledge
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Students develop a foundational understanding of accounting principles, terminology, and concepts.
INTERMEDIATE
Analysis &
Application
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Students learn to analyze financial information, interpret accounting data, and apply accounting principles to more complex business
Comprehensive & Knowledge
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A deeper understanding of accounting concepts is developed, including areas like cost accounting, financial management, and taxation.
FINAL
Evaluation
& Synthesis
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The ability to critically assess financial information, integrate multiple perspectives, and provide strategic recommendations is developed.
Analysis
& Application
Know more >
Students can analyze complex financial information, evaluate business performance, and apply accounting knowledge to make informed business decisions.
Comprehensive
& Knowledge
Know more >
A comprehensive understanding of advanced accounting topics, including financial reporting, auditing, and strategic financial management.
TRIPLE I
No.1 Faculty Pool
TRIPLE I
No.1 in Results
TRIPLE I
No.1 in Pedagogy
Only institute with Dedicated Academic R&D team
Best in class
Infrastructure
The CA course, your first step to becoming
a Chartered Accountant
4.5 years
4 years
Foundation Exam Syllabus
Paper | Paper Name | Pass Mark | Exam Pattern | |
---|---|---|---|---|
1 | Accounting | 40 / 100 | Descriptive | View Chapters |
2 | Business Laws | 40 / 100 | Descriptive | View Chapters |
3 | Quantitive Aptitude | 40 / 100 | Objective | View Chapters |
4 | Business Economics | 40 / 100 | Objective | View Chapters |
* Minimum Mark to Pass | 200 / 400 | * 50% Aggregate to pass CA Foundation |
Accounting Chapters
×Chapter | Chapter Name | Weightage |
---|---|---|
1 | Theoretical Framework | 5%-10% |
2 | Accounting Process | 30%-35% |
3 | Bank Reconciliation Statement | |
4 | Inventories | |
5 | Depreciation and Amortisation | |
6 | Bills of Exchange and Promissory Notes | |
7 | Preparation of Final Accounts of Sole Proprietors | 20%-25% |
8 | Financial Statements of Not-for-Profit Organisations | |
9 | Accounts from Incomplete Records | |
10 | Partnership and LLP Accounts | 15%-25% |
11 | Company Accounts | 15%-25% |
Business Laws Chapters
×Chapter | Chapter Name | Weightage |
---|---|---|
1 | Indian Regulatory Framework | 0%-5% |
2 | The Indian Contract Act, 1872 | 20%-30% |
3 | The Sale of Goods Act, 1930 | 15%-20% |
4 | The Indian Partnership Act, 1932 | 15%-20% |
5 | The Limited Liability Partnership Act, 2008 | 5%-10% |
6 | The Companies Act, 2013 | 15%-20% |
7 | The Negotiable Instruments Act, 1881 | 10%-15% |
Quantitative Aptitude Chapters
×Chapter | Chapter Name | Weightage |
---|---|---|
3A : BUSINESS MATHEMATICS (40 MARKS) | ||
1 | Ratio and Proportion, Indices, Logarithms | 20%-30% |
2 | Equations | |
3 | Linear Inequalities | |
4 | Mathematics of Finance | 20%-30% |
5 | Basic Concepts of Permutations and Combinations | 30%-50% |
6 | Sequence and Series – Arithmetic and Geometric Progressions | |
7 | Sets, Relations and Functions, Basics of Limits and Continuity functions | |
8 | Basic Applications of Differential and Integral Calculus in Business and Economics | |
3B : LOGICAL REASONING (20 MARKS) | ||
9 | Number Series, Coding and Decoding and Odd Man Out | 20%-30% |
10 | Direction Tests | 20%-30% |
11 | Seating Arrangements | 20%-30% |
12 | Blood Relations | 20%-30% |
3C : STATISTICS (40 MARKS) | ||
13 | Statistical Representation of Data & Sampling | 20%-30% |
14 | Measures of Central Tendency and Dispersion | |
15 | Probability | 20%-30% |
16 | Theoretical Distributions | |
17 | Correlation and Regression | 10%-15% |
18 | Index Numbers | 10%-15% |
Business Economics
×Chapter | Chapter Name | Weightage |
---|---|---|
1 | Nature & Scope of Business Economics | 5% |
2 | Theory of Demand and Supply | 10% |
3 | Theory of Production and Cost | 10% |
4 | Price Determination in Different Markets | 15% |
5 | Business Cycles | 5% |
6 | Determination of National Income | 15% |
7 | Public Finance | 10% |
8 | Money Market | 10% |
9 | International Trade | 10% |
10 | Indian Economy | 10% |
Descriptive: Exams requiring long answers, explanations, and detailed problem-solving to test deep understanding and application of knowledge.
Objective: Exams requiring selection of the correct answer from multiple choices to test quick recall of facts, precision, and speed.
Exam windows with Expected result dates
Exams usually starts from the First or Second week
Exam name
CA Foundation
Exam month
Jan/ May
Expected result month
Feb/ Jun
Intermediate Exam Syllabus
Group | Paper | Paper Name | Pass Mark | Exam Pattern | |
---|---|---|---|---|---|
1 | 1 | Advanced Accounting | 40/100 | 30% Objective + 70% Descriptive | View Chapters |
2 | Corporate & Other Laws | 40/100 | 30% Objective + 70% Descriptive | View Chapters | |
3 | Taxation: Section A: Income-Tax Law | 40/100 | 30% Objective + 70% Descriptive | View Chapters | |
Taxation: Section B: Goods and Services Tax | View Chapters | ||||
* Minimum Mark to Pass | 150 / 300 | ||||
2 | 4 | Cost & Management Accounting | 40/100 | 30% Objective + 70% Descriptive | View Chapters |
5 | Auditing & Ethics | 40/100 | 30% Objective + 70% Descriptive | View Chapters | |
6 | "Financial Management and Strategic Management: Section A: Financial Management" |
40/100 |
30% Objective + 70% Descriptive |
View Chapters | |
"Financial Management and Strategic Management: Section B: Strategic Management" |
View Chapters | ||||
* Minimum Mark to Pass | 150 / 300 | * 50% Aggregate to pass CA Intermediate |
Advanced Accounting
×Chapter | Chapter Name | Weightage |
---|---|---|
1 | Introduction to Accounting Standards | 55%-65% |
2 | Framework for Preparation and Presentation of Financial Statements | |
3 | Applicability of Accounting Standards | |
4 | Presentation & Disclosures Based Accounting Standards | |
5 | Assets Based Accounting Standards | |
6 | Liabilities Based Accounting Standards | |
7 | Accounting Standards Based on Items Impacting Financial Statement | |
8 | Revenue Based Accounting Standards | |
9 | Other Accounting Standards | |
10 | Accounting Standards for Consolidated Financial Statement | |
13 | Amalgamation of Companies | |
11 | Financial Statements of Companies | 30%-35% |
12 | Buyback of Securities | |
14 | Accounting for Reconstruction of Companies | |
15 | Accounting for Branches including Foreign Branches | 5%-10% |
Corporate & Other Laws
×Chapter | Chapter Name | Weightage |
---|---|---|
PART I : COMPANY LAW & LLP LAW (70 MAKS) | ||
1 | Preliminary | 20%-30% |
2 | Incorporation of Company and Matters Incidental Thereto | |
3 | Prospectus and Allotment of Securities | |
4 | Share Capital and Debentures | |
5 | Acceptance of Deposits by Companies | 20%-30% |
6 | Registration of Charges | |
7 | Management & Administration | |
8 | Declaration and Payment of Dividend | 30%-35% |
9 | Accounts of Companies | |
10 | Audit and Auditors | |
11 | Companies Incorporated Outside India | |
12 | The Limited Liability Partnership Act, 2008 | 15%-20% |
PART II : OTHER LAWS (30 MARKS) | ||
1 | The General Clauses Act, 1897 | 35%-40% |
2 | Interpretation of Statutes | 25%-30% |
3 | The Foreign Exchange Management Act, 1999 | 30%-40% |
Section A: Income-tax Law (50 MARKS)
×Chapter | Chapter Name | Weightage |
---|---|---|
1 | Basic Concepts | 10%-20% |
2 | Residence and Scope of Total Income | |
3 | Heads of Income | 25%-30% |
4 | Income of Other Persons included in Assessee’s Total Income | 15%-20% |
5 | Aggregation of Income, Set-Off and Carry Forward of Losses | |
6 | Deductions from Gross Total Income | |
7 | Advance Tax, Tax Deduction at Source and Tax Collection at Source | 15%-20% |
8 | Provisions for filing Return of Income and Self Assessment | 20%-25% |
9 | Income Tax Liability – Computation and Optimisation |
Section B: Goods and Services Tax (50 MARKS)
×Chapter | Chapter Name | Weightage |
---|---|---|
1 | GST in India – An Introduction | 0-5% |
2 | Supply under GST | 50%-80% |
3 | Charge of GST | |
4 | Place of Supply | |
5 | Exemptions from GST | |
6 | Time of Supply | |
7 | Value of Supply | |
8 | Input Tax Credit | |
9 | Registration | 20%-45% |
10 | Tax Invoice; Credit and Debit Notes | |
11 | Accounts and Records | |
12 | E-Way Bill | |
13 | Payment of Tax | |
14 | Tax Deduction at Source and Collection of Tax at Source | |
15 | Returns |
Cost and Management Accounting
×Chapter | Chapter Name | Weightage |
---|---|---|
1 | Introduction to Cost and Management Accounting | 10%-15% |
6 | Cost Sheet |
|
2 | Material Cost | 35%-40% |
3 | Employee Cost and Direct Expenses | |
4 | Overheads – Absorption Costing Method | |
5 | Activity Based Costing | |
7 | Cost Accounting Systems | |
8 | Unit & Batch Costing | 20%-25% |
9 | Job Costing | |
10 | Process & Operation Costing | |
11 | Joint Products and By Products | |
12 | Service Costing | |
13 | Standard Costing | 25%-30% |
14 | Marginal Costing | |
15 | Budgets and Budgetary Control |
Auditing and Ethics
×Chapter | Chapter Name | Weightage |
---|---|---|
1 | Nature, Objective and Scope of Audit | 4%-6% |
2 | Audit Strategy, Audit Planning and Audit Programme | 8%-12% |
3 | Risk Assessment and Internal Control | 8%-12% |
4 | Audit Evidence | 12% - 18% |
6 | Audit Documentation | |
5 | Audit of Items of Financial Statements | 12%-20% |
7 | Completion and Review | 8%-12% |
8 | Audit Report | 8%-12% |
9 | Special Features of Audit of Different Type of Entities | 12%-18% |
10 | Audit of Banks | |
11 | Ethics and Terms of Audit Engagements | 8%-10% |
PAPER 6A : Financial Management (50 MARKS)
×Chapter | Chapter Name | Weightage |
---|---|---|
1 | Scope and Objectives of Financial Management | 10%-15% |
3 | Financial Analysis and Planning – Ratio Analysis | |
2 | Types of Financing | 45%-50% |
4 | Cost of Capital | |
5 | Financing Decisions – Capital Structure | |
6 | Financing Decisions – Leverages | |
7 | Investment Decisions | 20%-25% |
8 | Dividend Decision | |
9 | Management of Working Capital | 15%-20% |
PAPER 6B : Strategic Management (50 MARKS)
×Chapter | Chapter Name | Weightage |
---|---|---|
1 | Introduction to Strategic Management | 15%-25% |
2 | Strategic Analysis: External Environment | 15%-25% |
3 | Strategic Analysis: Internal Environment | 15%-25% |
4 | Strategic Choices | 15%-25% |
5 | Strategy Implementation and Evaluation | 15%-25% |
Descriptive: Exams requiring long answers, explanations, and detailed problem-solving to test deep understanding and application of knowledge.
Objective: Exams requiring selection of the correct answer from multiple choices to test quick recall of facts, precision, and speed.
Exam windows with Expected result dates
Exams usually starts from the First or Second week
Exam name
CA Intermediate
Exam month
June
Expected result month
Jul
Final Exam Syllabus
Group | Paper | Paper Name | Pass Mark | Exam Pattern | |
---|---|---|---|---|---|
1 | 1 | Financial Reporting | 40/ 100 | 30% Objective + 70% Descriptive | View Chapters |
2 | Advanced Financial Management | 40/ 100 | 30% Objective + 70% Descriptive | View Chapters | |
3 | Advanced Auditing Assurance & Professional Ethics | 40/ 100 | 30% Objective + 70% Descriptive | View Chapters | |
* Minimum Mark to Pass | 150 / 300 | ||||
2 | 4 | Direct Tax Laws & International Taxation | 40/ 100 | 30% Objective + 70% Descriptive | View Chapters |
5 | Indirect Tax Laws: Section A: Good & Services Tax | 40/ 100 | 30% Objective + 70% Descriptive | View Chapters | |
Indirect Tax Laws: Section B: Customs & FTP | View Chapters | ||||
6 | Integrated Business Solution | 40/ 100 | 40% Objective + 60% Descriptive | View Chapters | |
* Minimum Mark to Pass | 150 / 300 | * 50% Aggregate to pass CA Final |
Financial Reporting
×Chapter | Chapter Name | Weightage |
---|---|---|
1 | Introduction to Indian Accounting Standards | 10%-15% |
2 | Conceptual Framework for Financial Reporting under Indian Accounting Standards (Ind AS) | |
3 | Ind AS on Presentation of Items in the Financial Statements | |
4 | Ind AS on Measurement based on Accounting Policies | |
5 | Ind AS 115 “Revenue from Contracts with Customers” | 5%-10% |
6 | Ind AS on Assets of the Financial Statements | 15%-25% |
8 | Ind AS on Liabilities of the Financial Statements | |
7 | Other Indian Accounting Standards | 15%-20% |
9 | Ind AS on Items impacting the Financial Statements | |
10 | Ind AS on Disclosures in the Financial Statements | |
11 | Accounting and Reporting of Financial Instruments | 10%-15% |
12 | Ind AS 103 “Business Combinations” | 10%-20% |
13 | Consolidated and Separate Financial Statements of Group Entities | |
14 | Ind AS 101 “First-time Adoption of Ind AS” | 5%-10% |
15 | Analysis of Financial Statements | |
16 | Professional and Ethical Duty of a Chartered Accountant | 5%-10% |
17 | Accounting and Technology |
Advanced Financial Management
×Chapter | Chapter Name | Weightage |
---|---|---|
1 | Financial Policy and Corporate Strategy | 8%-15% |
2 | Risk Management | |
3 | Advanced Capital Budgeting Decisions | |
4 | Security Analysis | 20%-30% |
5 | Security Valuation | |
6 | Portfolio Management | |
7 | Securitization | 20%-30% |
8 | Mutual Funds | |
9 | Derivatives Analysis and Valuation | |
10 | Foreign Exchange Exposure and Risk Management | 20%-25% |
11 | International Financial Management | |
12 | Interest Rate Risk Management | |
13 | Business Valuation | 10%-15% |
14 | Mergers, Acquisitions and Corporate Restructuring | |
15 | Startup Finance | 2%-5% |
Advanced Auditing Assurance & Professional Ethics
×Chapter | Chapter Name | Weightage |
---|---|---|
1 | Quality Control | 45%-55% |
2 | General Auditing Principles and Auditors Responsibilities | |
3 | Audit Planning, Strategy and Execution | |
4 | Materiality, Risk Assessment and Internal Control | |
5 | Audit Evidence | |
6 | Completion and Review | |
7 | Reporting | |
8 | Specialised Areas | |
9 | Audit-related Services | |
10 | Review of Financial Information | |
11 | Prospective Financial Information and Other Assurance Services | |
12 | Digital Auditing & Assurance | 3%-6% |
13 | Group Audits | 17%-24% |
14 | Special Features of Audit of Banks & Non-Banking Financial Companies | |
15 | Overview of Audit of Public Sector Undertakings | |
16 | Internal Audit | |
17 | Due Diligence, Investigation & Forensic Accounting | |
18 | Emerging Areas: Sustainable Development Goals (SDG) & Environment, Social and Governance (ESG) Assurance | 3%-6% |
19 | Professional Ethics & Liabilities of Auditors | 17%-24% |
Direct Tax Laws & International Taxation
×Chapter | Chapter Name | Weightage |
---|---|---|
1 | Basic Concepts | 20%-23% |
2 | Incomes which do not form part of Total Income | |
3 | Profits and Gains of Business or Profession | |
4 | Capital Gains | |
5 | Income from Other Sources | |
6 | Income of Other Persons included in Assessee’s Total Income | |
7 | Aggregation of Income, Set Off or Carry Forward of Losses | |
8 | Deductions from Gross Total Income | |
9 | Assessment of Various Entities | 20%-22% |
10 | Assessment of Trusts and Institutions, Political Parties and Other Special Entities | |
11 | Tax Planning, Tax Avoidance and Tax Evasion | |
12 | Taxation of Digital Transactions | |
13 | Deduction, Collection and Recovery of Tax | 20%-30% |
14 | Income Tax Authorities | |
15 | Assessment Procedure | |
16 | Appeals and Revision | |
17 | Dispute Resolution | |
18 | Miscellaneous Provisions | |
19 | Provisions to Counteract Unethical Tax Practices | |
20 | Tax Audit and Ethical Compliances | |
21 | Non Resident Taxation | 30%-35% |
22 | Double Taxation Relief | |
23 | Advance Rulings | |
24 | Transfer Pricing | |
25 | Fundamentals of BEPS | |
26 | Application and Interpretation of Tax Treaties | |
27 | Overview of Model Tax Conventions | |
28 | Latest Developments in International Taxation |
Indirect Tax Laws: Section A: Good & Services Tax (80 Marks)
×Chapter | Chapter Name | Weightage |
---|---|---|
1 | Supply under GST | 45%-65% |
2 | Charge of GST | |
3 | Place of Supply | |
4 | Exemptions from GST | |
5 | Time of Supply | |
6 | Value of Supply | |
7 | Input Tax Credit | |
8 | Registration | 10%-30% |
9 | Tax Invoice, Credit and Debit Notes | |
10 | Accounts and Records; E-way Bill | |
11 | Payment of Tax | |
15 | Refunds | |
16 | Job Work | |
20 | Liability to Pay in Certain Cases | |
17 | Assessment and Audit | 0-5% |
18 | Inspection, Search, Seizure and Arrest | |
24 | Miscellaneous Provisions | |
12 | Electronic Commerce Transactions | 15%-30% |
13 | Returns | |
14 | Import and Export Under GST | |
19 | Demands and Recovery | |
21 | Offences and Penalties and Ethical Aspects under GST | |
22 | Appeals and Revision | |
23 | Advance Ruling |
Indirect Tax Laws: Section B: Customs & FTP (20 Marks)
×Chapter | Chapter Name | Weightage |
---|---|---|
1 | Levy of and Exemptions from Customs Duty | 40%-65% |
2 | Types of Duty | |
3 | Classification of Imported and Export Goods | |
4 | Valuation under the Customs Act, 1962 | |
5 | Importation and Exportation of Goods | |
6 | Warehousing | |
7 | Refund | 20%-45% |
8 | Foreign Trade Policy | 10%-20% |
Integrated Business Solution
×Chapter | Chapter Name | Weightage |
---|
Descriptive: Exams requiring long answers, explanations, and detailed problem-solving to test deep understanding and application of knowledge.
Objective: Exams requiring selection of the correct answer from multiple choices to test quick recall of facts, precision, and speed.
Exam windows with Expected result dates
Exams usually starts from the First or Second week
Exam name
CA Final
Exam month
Sept
Expected result month
Oct
Sl. no. | Group Name | Levels | Papers |
---|---|---|---|
1 | Financial Accounting | Foundation | P1 : Accounting |
Intermediate | P1 : Advanced Accounting | ||
Final | P1 : Financial Reporting | ||
2 | Law | Foundation | P2 : Business Law |
Intermediate | P2 : Corporate and Other Laws | ||
Final | SPOM :Corporate and Economics Laws | ||
3 | Taxation | Intermediate | P3 : Taxation [DT + IDT] |
Final | P4 : Direct Tax Laws | ||
Final | P5 : Indirect Tax Laws | ||
4 | Cost Accounting | Intermediate | P4 : Cost & Management Accounting |
Final | SPOM : Strategic cost and PM | ||
5 | Auditing | Intermediate | P5 : Auditing and Ethics |
Final | P3 : Advanced Auditing, Assurance & PE | ||
6 | Financial Management | Intermediate | P6A : Financial Management |
Final | P2 : Advanced Financial Management | ||
7 | Quantitative Aptitude | Foundation | 3A : Business Mathematics |
3B : Logical Reasoning | |||
3C : Statistics | |||
8 | Economics | Foundation | P4 : Business Economics |
9 | Strategic Management | Intermediate | P6B : Strategic Management |
10 | Case Study | Final | P6 : Integrated Business Solutions |