CA (Chartered Accountancy) Syllabus and Subjects

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Thasleen Mohideen
Thasleen Mohideen

Updated on - Jan 19, 2024

The CA syllabus is divided into three phases such as Foundation, Intermediate and Final. CA course focuses on the concepts of finances and accounting with in-depth knowledge of cost management, budget analysis, tax accounting, risk management, etc.

CA Syllabus is designed by the Institute of Chartered Accountant of India (ICAI) and the exams are conducted twice a year. The CA job scope has an extensive range of job roles from accountants, auditing experts, and taxation experts to business consultants in both private and public sectors. 

CA Subjects and Syllabus 

Chartered Accountancy as a course aims to introduce students and aspirants to the concepts surrounding the financial sector. There are three levels in the CA course: Foundation syllabus or Common Proficiency course, CA intermediate syllabus or Integrated Professional Competence Course, and the CA Final new syllabus

CA subjects focuses on imparting required practical knowledge to students in areas such as business law, cost and accounting, taxation, logical reasoning, etc to enable them work with top organisations or to start their own firm as entrepreneurs. Listed below is the detailed CA syllabus and subjects for each paper:

CA Foundation or CPT Subjects

CA Foundation syllabus has 4 papers in total covering topics such as business correspondence, statistics, business mathematics, etc. Below is the list of CA Foundation Subjects along with its papers:

CA Foundation Paper CPT Subjects
Paper 1 Principles and Practices of Accounting
Paper 2
  • Business Law & Business Correspondence and Reporting
  • Part I: Business Law 
  • Part II: Business Correspondence and Reporting
Paper 3
  • Business Mathematics and Logical Reasoning & Statistics
  • Part I: Business Mathematics 
  • Part II: Logical Reasoning
  • Part III: Statistics
Paper 4
  • Business Economics & Business and Commercial Knowledge
  • Part I: Business Economics 
  • Part II: Business and Commercial Knowledge

CA Intermediate or IPCC Subjects

CA Intermediate has 8 papers in total covering topics such as Application of Accounting Standards, Company Accounts, Accounting for Special Transaction, etc. Below is the list of CA Intermediate subjects for each paper:

CA Intermediate Paper IPCC Subjects
Paper 1 Accounting
Paper 2
  • Business Laws, Ethics and Communication
  • Part I: Business Laws
  • Part II: Ethics 
  • Part III: Communication
Paper 3
  • Cost Accounting and Financial Management
  • Part I: Cost Accounting
  • Part II: Financial Management
Paper 4
  • Taxation 
  • Part I: Income Tax Law 
  • Part II: Indirect Tax Laws
Paper 5 Advanced Accounting
Paper 6 Auditing and Assurance
Paper 7
  • Enterprise Information System & Strategic Management
  • Part I: Enterprise Information System 
  • Part II: Strategic Management
Paper 8
  • Financial Management & Economics For Finance 
  • Section 1: Financial Management
  • Section 2: Economics For Finance

CA Final Subjects 

The CA Final subjects and syllabus covers extensive topics such as Risk Management, Financial Management, Financial Reporting, etc. Here is a list of CA Final Subjects:

CA Intermediate Paper Subjects
Paper 1 Financial Reporting
Paper 2 Accounting
Paper 3 Advanced Auditing and Professional Ethics
Paper 4
  • Corporate Laws and Economic Laws
  • Part I: Corporate Laws 
  • Part II: Economic Laws
Paper 5 Strategic Cost Management and Performance Evaluation
Paper 6
  • 6A: Risk Management
  • 6B: Financial Services and Capital Markets
  • 6C: International Taxation
  • 6D: Economic Laws
  • 6E: Global Financial Reporting Standards
  • 6F: Multidisciplinary Case Study
Paper 7
  • Direct Tax Laws and International Taxation
  • Part I: Direct Tax Laws 
  • Part II: International Taxation
Paper 8
  • Indirect Tax Laws
  • Part I: Goods and Services Tax 
  • Part II: Customs and FTP

CA Course Duration

Chartered Accountancy is divided into three levels, and each step has to be cleared by the candidate to become a CA. CA course duration is usually 3 to 5 years.  If students decide to pursue CA after the 12th, the course will be five years long. Whereas, if students decide to pursue CA after completing their undergraduate degree, the course will become shorter for them. 

The students gain exposure to different concepts regarding the financial sector, banking and management. Below are some essential concepts taught in the CA foundation subjects, CA intermediate subjects, and CA final subjects: 

  • Core Accounting
  • Financial System Design
  • Preparation of Financial Reports
  • Taxation and Auditing
  • Management and Banking 

CA Course Structure

Chartered Accountancy course syllabus India is designed to ensure that students can pursue their dream to become chartered accountants. The course has core subjects and internships, which help students build a career in their direction. The course structure is as follows: 

Core Subjects

The CA Core Subjects are as follows:

  • Accounting.
  • Cost Accounting and Financial Management.
  • Advanced Accounting.
  • Taxation.
  • Auditing and Assurance.
  • Business Laws, Ethics and Communication.
  • Information Technology and Strategic Management.
  • Corporate and other Laws.


The CA Articleship is an essential aspect of the CA course where a student will have to enrol in a Certified Accountant Practice for 3 years before being eligible for the CA Final course.

How to Become a Chartered Accountant?

Candidates must meet specific eligibility requirements and apply for and complete the required degree to become a CA. The following are the key points on how to become a chartered accountant:

Register for CPT

The Institute of Chartered Accountants of India has approved the Chartered Accountant Basic Level Exam as a common skill exam. Students to need gain eligibility for the second-level entrance exam needed to become a CA.

Register for IPCC

Passing the CPT exam qualifies candidates for the next level of the Integrated Professional Competency Course. The IPCC comprises seven exams that are divided into two groups (Group 1 + Group 2). To advance to the next level, candidates must qualify for at least one group.

ITT and Orientation

Candidates interested in becoming a CA must enrol in an information technology training programme. The course introduces the skills and knowledge required for a career in accounting. The ITT and orientation registration processes are the only things that need to be paid attention to. As a result, it is critical to apply for ITT and orientation programmes before enrolling in an articleship.

Registering for Articleship

Articleship is an integral part of the certification process because it gives students valuable accounting experience. Those interested in pursuing a career as a Certified Accountant should enrol in a Certified Accountant Practice for three years of articleship support.

Individuals can begin by working for a financial firm or an accounting firm, where they will gain practical experience dealing with clients and managing financial programmes. They are considered eligible to sit for the CA exam after gaining sufficient work experience.

Qualify CA Final Course

Candidates must take the CA final exam during the last six months of articleship training. This is the last step in the CA process, after which a candidate can work in the industry for a while.

CA Teaching Methodology and Techniques

CA teaching methodology and techniques are traditional classroom teaching. The subjects and training are around the concepts tested in the CA exams and aim to prepare students for the final examination. All the institutes around the country follow a very similar structure to ensure that students can get the best education they need to complete the exams.

  • Core subjects centred around the CA exam papers
  • Traditional Classroom-based teaching

Books For Reference 

Below is a list of books according to CA courses:

CA Foundation Reference Books

The list of the CA Foundation Reference Books is as follows:

Name of the Book Author
Scanner CA Foundation on Principles And Practice Of Accounting Shuchita Prakashan
Scanner CA Foundation on Business Laws And Business Correspondence And Reporting Shuchita Prakashan
Scanner CA Foundation on Business Mathematics, Logical Reasoning And Statistics Shuchita Prakashan
Business Economics And Business And Commercial Knowledge Bharat Tusian and PC Tulsian

CA Intermediate Reference Books

The list of the CA Foundation Reference Books are as follows:

Name of the Book Author
First lessons in Accounting Standards MP Vijay Kumar
A Handbook on Corporate and Other Laws Munish Bhandari
Cost Accounting for CA-IPC PC Tulsian
Handbook On Taxation G. Sekhar
Tulsian’s Accountancy: For CA Intermediate Course (Group II) PC Tulsian and Bharat Tulsian
Auditing and Assurance for CA Inter Surbhi Bansal
Padhuka's Students' Guide For Enterprise Information Systems & Strategic Management B. Saravana and Prasath G. Sekar

CA Final Reference Books

The list of CA Final Reference Books is as follows:

Name of the Book Author
Strategic Cost Management and Performance Evaluation: CA Final New Syllabus B Saravana Prasath
Comprehensive Approach to Advanced Auditing and Professional Ethics CA Vikas Oswal
Padhuka’s A Ready Reference on Advanced Management Accounting CA Prasath B Saravana
Padhuka’s Student Reference On Indirect Taxes: CA Final Old and New Syllabus G Serkar and B Sarvana Prasath
GST Compact Book: Indirect Tax CA Raj Kumar
Conceptual Learning A Handbook on Indirect Tax Law Yashwant Mangal