CA institute proposed new syllabus and structure in 2022 and it effective from 2023.

The New syllabus is build in global ready CA by equipping them with the requisite competencies.

New Scheme of things for CA

1. Register for Foundation after passing Class 10 (registration valid for 4 years)
2. Appear for Foundation Examination after appearing for 10+2 examination and completion of 4 months from registration (passing marks 50% in each paper)
3. Register for Intermediate Course after passing Foundation Examination / graduate or post-graduate with requisite marks (registration valid for 5 years + 5 years with revalidation)
4. Registration for Intermediate Course would also be treated as registered for Business Accounting Associate (BAA) Appear for Intermediate Examination (6 papers –2 groups) after completion of study period of 8 months (passing marks 40% in each paper and 50% in each group) .
5. Pass both groups of Intermediate Examination, complete integrated course on Information Technology and Soft Skills and commence articleship.
6. Register for Final Course and registration valid for 10 years which can be revalidated after every 10 years.
7. Articleship period will be 2 years of which 2nd year can be for industrial training (eligible leave 24 days for 2 years)
8. Undergo Advanced Integrated Course on Information Technology and Soft Skills (AICITSS) Course, pass self-paced online modules and Complete articleship before appearing in Final Examination.
9. Appear for Final examination (6 papers –2 groups) after and completion of 6 months from end of articleship (passing marks 40% in each paper and 50% in each group).
10. If unsuccessful, apply for Business Accounting Associate. A candidate getting exemption in any paper will need to pass the remaining papers within the next 3 attempts.
11. The exemption can be availed further subject to passing marks of 50% in each paper. Pass both groups of Final Examination and apply for ICAI membership.
12. To apply for Certificate of Practice undergo 1 year work experience under a fellow CA in practice.

There would be three levels as in the present scheme i.e., CA Foundation, CA Intermediate and CA Final level and it continue.

CA Foundation Papers:

Paper-1: Accounting (100 marks)

Paper-2: Business Laws (100 marks)

Paper-3: Quantitative Aptitude (100 marks)

Business Mathematics Logical reasoning

Statistics

Paper-4: Business Economics (100 marks Descriptive Paper)

CA Intermediate Papers: Group-1 Papers:

Paper -1: Advanced Accounting (100 marks)

Paper -2: Corporate laws (100 marks)

Paper-3: Cost and Management Accounting (100 marks)

Group-2 Papers:

Paper-4: Taxation (100 marks)

• Direct Tax
• Indirect Tax

Paper-5: Auditing and Code of Ethics (100 marks)

Paper-6A: Financial Management (50 Marks)

Paper-6B: Strategic Management (50 Marks)

At Intermediate level, the number of papers would be 6 instead of 8 in the current scheme. Instead of two papers on accounting in the current scheme at Intermediate level, there would be a single paper titled Advanced Accounting.

CA Final Papers: First Group Papers:

Paper – 1: Financial Reporting (100 marks)

Paper – 2: Advanced Financial Management (100 marks)

Paper – 3: Advanced Auditing & Professional Ethics (100 marks) Second Group Papers:

Paper – 4: Direct Tax Laws and International Taxation (100 marks)

Paper – 5: Indirect Tax Laws (100 marks)

Paper – 6: Integrated Business Solutions (Multi-disciplinary case study with Strategic Management) (100 marks).

The number of papers at Final level would be 6. The remaining two papers in the existing course, namely, Economic Laws and Strategic Cost Management and Performance Evaluation, are being included in the new scheme as self-paced online modules.

The current elective papers like risk management and financial services and capital markets would be included in self-paced online module [SET C], out of which students can opt one based on their desired area of specialisation.

For Further details on exemption and Articleship, please call Academic Councillor of Nesto Institute –

Ms Sundari – 98845 65013