CA Syllabus and Exam Pattern 2023: Searching for the latest CA Syllabus and Exam Pattern? Here, we have presented the comprehensive details related to the CA Syllabus and Exam Pattern. There are many updates in the CA course structure, CA Syllabus, and CA Exam Pattern. To know more, read the whole blog.
CA Course Syllabus 2023
The CA course subjects at ICAI are as under:
- CA Foundation course examination (4 papers)
- CA Intermediate examination (8 papers based on New Syllabus and 8 papers based on Old Syllabus)
- CA Final examination (8 papers based on New Syllabus and 8 papers based on Old Syllabus)
ICAI CA course comprises four levels which are CPT, Foundation, Intermediate, and Final exams, and the CA Syllabus and Exam Pattern for all these courses are different.
ICAI CA Syllabus and Exam Pattern 2023 | Chartered Accountant Syllabus for Foundation, Intermediate and Final Levels
ICAI CA Syllabus 2023 | CA Foundation Syllabus
CA Foundation is an entry-level exam for students who want to pursue their careers in Chartered Accountancy. It is a national-level exam that includes 4 papers conducted by the Institute of Chartered Accountants of India (ICAI) twice a year.
The papers in the CA Foundation Syllabus are as follows:
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PAPERS |
CA Foundation Syllabus |
CA Subjects |
|
Paper 1 |
Principles and Practice of Accounting |
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Paper 2 |
Business Laws and Business Correspondence |
Business Laws |
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Business Correspondence and Reporting |
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Paper 3 |
Business Mathematics, Logical Reasoning, and Statistics |
Business Mathematics |
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Logical Reasoning |
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Statistics |
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Paper 4 |
Business Economics and Business & Commercial Knowledge |
Business Economics |
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Business and Commercial Knowledge |
CA Foundation Exam Pattern 2023 | CA Examination Pattern for Foundation
- It is an offline exam that is conducted twice a year.
- The students have the option to choose question papers in English or Hindi languages.
- Each paper includes a maximum of 100 marks and the exam duration of time is three hours for every paper.
- Papers 1 & Paper 2 are subjective papers and Papers 3 & Paper 4 are Objective papers.
- There is a negative marking for wrong answers in objective types of questions. 1/4th of the marks are deducted for every wrong answer.
- The students need to score 40% marks on every paper & aggregate 50% marks in all the papers to clear the CA foundation exam.
ICAI CA Syllabus 2023 | ICAI CA Intermediate Syllabus
Once the students clear the Foundation, the second level tends to be CA intermediate. At this level, students’ working knowledge of the subjects is tested. CA inter syllabus comprises of eight subjects divided into two groups as given below:
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Group-I |
Group-II |
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Accounting |
Advanced Accounting |
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Corporate and Other Laws |
Auditing & Assurance |
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Cost and Management Accounting |
Enterprise Information Systems & Strategic Management |
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Taxation |
Financial Management & Economics for Finance |
CA Intermediate Exam Pattern 2023 | CA Exam Details for Intermediate
- CA intermediate exam is an offline exam that is conducted twice a year.
- The question paper is in English or Hindi language which a student can select according to their preference.
- Each paper is 100 marks and the time duration is three hours for every paper.
- The students can appear for any group or both groups according to their choice.
- The CA Inter exam pattern has been changed. Now it comprises objective-type questions with a weightage of 30% in Papers 2, 4, 6, and 7.
- The remaining 70% weightage is of subjective type questions as same as earlier.
- The objective-type questions follow the MCQ pattern and may be assigned one or more marks. There is not any negative marking for wrong answers.
- The 1st question of each exam is mandatory and the choice of not attempting any question is given amongst the rest of the questions.
- The students need to score 40% marks on each paper and an aggregate of 50% marks (200 for one group and 400 for both groups) to clear the exam.
ICAI CA Syllabus 2023 | CA Final Syllabus
It is the final level of CA exams in which the students’ advanced level of knowledge is tested. It comprises of 8 exams divided into two groups as given below:
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Group-I |
Group-II |
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Financial Reporting |
Strategic Cost Management and Performance Evaluation |
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Strategic Financial Management |
Elective paper |
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Advanced Auditing and Professional Ethics |
Risk Management |
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Corporate and Economic Laws |
Financial Services and Capital Markets |
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International Taxation |
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Economic Laws |
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Global Financial Reporting Standards |
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Multidisciplinary Case Study |
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Direct Tax Laws and International Taxation |
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Indirect Tax Laws |
CA Paper Pattern for Final 2023 | CA Exam Details for Final
The CA Final exam pattern is much like the CA Intermediate exam pattern with some exceptions as given below:
- Papers 3, 4, 7, and 8 contain 30% objective-type questions.
- Paper 6 is an elective paper & the students need to choose any one subject out of 6 according to their preference.
- CA intermediate exam is an offline exam that is conducted twice a year.
- The question paper is in English or Hindi language which a student can select according to their preference.
- Each paper is 100 marks and the time duration is three hours for every paper.
- The students can appear for any group or both groups according to their choice.
- The remaining 70% weightage is of subjective type questions.
- The objective-type questions follow the MCQ pattern and may be assigned one or more marks. There is not any negative marking for wrong answers.
- The 1st question of each exam is mandatory and the choice of not attempting any question is given amongst the rest of the questions.
- The students need to score 40% marks on each paper and an aggregate of 50% marks (200 for one group and 400 for both groups) to clear the exam.
ICAI Exam Highlights
Check out the overview of CA Exam 2023:
|
Features |
Details |
|---|---|
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Exam Name |
ICAI Foundation, ICAI Intermediate, and ICAI Final |
|
Conducting Body |
Institute of Chartered Accountants of India |
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Exam Level |
National Level Exam |
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Exam Frequency |
Twice a year |
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Exam Mode |
Online |
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Exam Duration |
Two hours |
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Language |
English |
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Exam Purpose |
Training and Certifying Chartered Accountants in India |
|
Course Offered |
Chartered Accountancy |
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No. of Test Cities |
192 cities in India and 8 abroad |
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Exam Helpdesk No. |
1800 419 2929 |
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Exam Website |
icaiexam.icai.org |
We have covered the complete guide on ICAI CA Syllabus and Exam Pattern 2023. Feel free to ask us any queries related to the ICAI CA Exam in the comment section below.
FAQ’s Related To CA Syllabus and Exam Pattern
Will candidates for the CA Exams utilize calculators?
Yes. But, aspirants’ calculators must be battery-operated, have just six functions, and only 12 digits for two memories.
In the CA Foundation Exam, are fractional scores rounded up to absolute marks?
The scores are rounded off to the next complete level, according to the latest CA Foundation Exam Standard.
How many stages does one have to pass to study CA?
To pursue CA legally and professionally, one must pass the Foundation, Intermediate, and Final stages of the Chartered Accountancy exam.
What is the mode of the CA Foundation Paper 3 Exam?
The mode of the CA Foundation Paper 3 Exam is a computer-based exam.
What is the maximum time provided for ICAI CA Exam?
The maximum time provided for ICAI CA Exam is 2 hours.
How often does the CA exam take place each year?
CA Exams are held twice a year for all the levels.
Is Principles and Practice of Accounting emerge in CA Executive Syllabus?
No. Principles and Practice of Accounting exist in Foundation Syllabus.
How many papers are there as per the new syllabus of CA Intermediate 2023?
There are 8 papers available as per the new syllabus of CA Intermediate.
My daughter want to become CA. She will enroll in 11th standard in 2021-22. Kindly guide me how can we prepare for CA foundation.
Keep Checking CA Foundation Preparation Tips Related Blogs Here:: https://www.kopykitab.com/blog/study-plan-for-ca-foundation-exam/
I am graduate in 2004 and 36 year old… I want to study continue… How can I prepare for CA.
Hi Nutan!
To crack the ICAI exam in one go, Refer to Expert’s & Topper’s ICAI CA Study Tips Here: https://www.kopykitab.com/blog/how-to-prepare-for-ca-exam/
I am graduate in 2004 and 36 year old… I want to study continue… How can I do for CA. Please suggest…. Is there any age limit
Hi Nutan!
There is no age limit for appearing for ICAI CA Exam. You can find complete details on ICAI CA Eligibility Criteria Here: “https://www.kopykitab.com/blog/icai-ca-exam-eligibility-criteria/”
Is it necessary to give test for both groups in ca intermediate and ca final or not??
It is not necessary to give both groups in the first attempt; you might give the first group in the first attempt and the second group in the second attempt. If you believe you can clear both groups at the same time, you can give both groups in your first attempt.
I am Engineering graduate of 1970.
Retired from service
Want to do CA
Is there any exemption?
Pl guide
There is no upper age limit for taking admission in the Chartered Accountancy course or appearing for ICAI CA Exam.
For further details, Check Here: “https://www.kopykitab.com/blog/icai-ca-exam-eligibility-criteria/”
Iam Maryam tabassum. i want to became CA. Now iam in 11th standard to i have to write ICAI exam…any way to prepare it
Hey Maryam!
You can find ICAI CA Exam Preparation Tips Here: “https://www.kopykitab.com/blog/how-to-prepare-for-ca-exam/”
I am a non- commerce field student, and i have completed my post graduation in forensic science. Can I pursue CA course?
Yes Himanshu, A non-commerce graduate student can definitely pursue CA. For More Details, Please Visit: “https://www.kopykitab.com/blog/icai-ca-exam-eligibility-criteria/”