CA Syllabus 2024: Eligibility Criteria, Foundation Course Syllabus, Intermediate Course Syllabus
Table Of Content
Overview of CA Syllabus 2024
The Chartered Accountancy CA syllabus 2024 is based to equip college students with a complete knowledge of accounting, taxation, and economic management. It is split into 3 levels: Foundation, Intermediate, and Final, with every stage constructing at the preceding one.
Foundation Course
- Principles and Practice of Accounting: Basics of accounting principles, economic statements, and book keeping.
- Business Law and Business Correspondence and Reporting: Understanding commercial enterprise legal guidelines, felony framework, and powerful commercial enterprise communication.
- Business Mathematics and Logical Reasoning: Mathematical concepts, logical reasoning, and quantitative analysis.
- Business Economics and Business and Commercial Knowledge: Economic principles, marketplace dynamics, and commercial enterprise environment.
Intermediate Course
Group I:
- Accounting: Advanced accounting requirements and practices.
- Corporate Law: Company legal guidelines and regulations.
- Cost and Management Accounting: Cost analysis, budgeting, and overall performance management.
- Taxation: Income tax legal guidelines and oblique taxes.
Group II:
- Advanced Accounting: Complex accounting troubles and consolidation.
- Auditing and Assurance: Auditing requirements and techniques.
- Enterprise Information Systems and Strategic Management: IT structures in commercial enterprise and strategic planning.
- Financial Management and Economics for Finance: Financial planning, investment, and financial principles.
CA Eligibility Criteria
To pursue a Chartered Accountancy (CA) course, applicants have to meet precise eligibility necessities set via way of means of the Institute of Chartered Accountants of India (ICAI). Here`s a concise overview:
Foundation Course Eligibility
- Educational Qualification:Candidates have to have finished their 10+2 (Senior Secondary) schooling from a diagnosed board.
- Students of their very last 12 months of 10+2 also can apply, however they have to entire their board examinations earlier than beginning the CA course.
- Age Limit: There isn’t anyt any precise age restrict for this course.
Intermediate Course Eligibility
- After Foundation Route:Successful final touch of the CA Foundation course.
- Direct Entry Route:Graduates with at the least 50% marks (45% for SC/ST applicants) of their undergraduate diploma from a diagnosed university.
- Postgraduates in trade with at the least 55% marks (50% for SC/ST applicants) also are eligible.
Final Course Eligibility
- Completion of Intermediate Course:Candidates have to have cleared each businesses of the CA Intermediate examination.
- Practical Training:Completion of a obligatory 3-12 months sensible training (articleship) is needed earlier than performing for the Final exams.
Additional Requirements
- Registration: Candidates ought to sign up with ICAI and comply with the prescribed pointers for every path stage.
- Professional Requirements: Candidates ought to adhere to moral requirements and satisfy the ICAI`s code of behavior all through their research and training.
CA Registration Process
Foundation Course Registration
- Eligibility Check: Ensure you meet the 10+2 academic qualification requirement.
- Application Submission: Register on line thru ICAI`s website. Fill out the CA Foundation software shape and add required files (e.g., academic certificates, photograph).
- Fee Payment: Pay the registration rate on line as distinctive through ICAI.
- Acknowledgment: Receive an acknowledgment and registration range after a hit submission.
Intermediate Course Registration
- Eligibility Check: Verify finishing touch of the CA Foundation path or meet the Direct Entry direction criteria.
- Application Submission: Register on line thru ICAI`s website or publish a bodily software shape. Upload vital files (e.g., evidence of graduation, photograph).
- Fee Payment: Pay the prescribed registration rate on line or thru call for draft.
- Acknowledgment: Obtain an acknowledgment and registration range upon a hit submission.
Final Course Registration
- Eligibility Check: Ensure finishing touch of the CA Intermediate path and articleship.
- Application Submission: Register on line or publish a bodily software shape thru ICAI. Provide files like evidence of Intermediate finishing touch and articleship.
- Fee Payment: Pay the desired registration rate as in line with ICAI guidelines.
- Acknowledgment: Receive an acknowledgment with a registration range upon a hit registration.
Each degree of the CA syllabus 2024 route calls for adherence to precise time limits and procedural requirements. Ensure well timed registration to keep away from delays for your CA journey.
Foundation Course Syllabus
The CA Foundation Course syllabus is designed to offer a essential knowledge of accounting, enterprise law, arithmetic, and economics. Here`s an in depth overview:
Principles and Practice of Accounting
- Accounting Framework: Basic standards, principles, and requirements of accounting.
- Financial Statements: Preparation and evaluation of monetary statements together with stability sheets and profit & loss accounts.
- Book keeping: Journal entries, ledger maintenance, and trial stability.
Business Law and Business Correspondence and Reporting
- Business Law: Fundamental prison principles, agreement laws, and organization laws.
- Business Correspondence: Effective conversation talents, drafting enterprise letters, and reviews.
- Reporting: Preparation of diverse enterprise reviews and knowledge statutory compliance.
Business Mathematics and Logical Reasoning
- Business Mathematics: Basic arithmetic, algebra, and monetary arithmetic applicable to enterprise scenarios.
- Logical Reasoning: Analytical talents, problem-fixing techniques, and logical reasoning packages in enterprise.
Business Economics and Business and Commercial Knowledge
- Business Economics: Microeconomics, macroeconomics, and their effect on enterprise decisions.
- Business and Commercial Knowledge: Overview of enterprise environment, industrial knowledge, and financial guidelines affecting businesses.
The Foundation Course syllabus objectives to construct a strong base for in addition research in CA syllabus 2024 via way of means of protecting crucial standards and talents required withinside the enterprise and monetary sectors.
Intermediate Course Syllabus
| Group | Paper | Content Overview |
|---|---|---|
| Group I | Paper 1: Accounting | Advanced accounting practices, standards, and financial reporting. |
| Paper 2: Corporate Law | Company laws, corporate governance, and legal compliance. | |
| Paper 3: Cost and Management Accounting | Cost analysis, budgeting, cost control, and management accounting techniques. | |
| Paper 4: Taxation | Income tax laws, indirect taxes, and their application. | |
| Group II | Paper 5: Advanced Accounting | Complex accounting issues, including mergers, consolidations, and IFRS. |
| Paper 6: Auditing and Assurance | Auditing standards, procedures, and assurance services. | |
| Paper 7: Enterprise Information Systems and Strategic Management | IT systems in business, strategic management principles, and planning. | |
| Paper 8: Financial Management and Economics for Finance | Financial management techniques, investment analysis, and economic concepts. |
CA Final Course Syllabus
| Group | Paper | Content Overview |
|---|---|---|
| Group I | Paper 1: Financial Reporting | Advanced financial reporting standards, consolidation, and financial analysis. |
| Paper 2: Strategic Financial Management | Strategic financial planning, risk management, and corporate finance strategies. | |
| Paper 3: Advanced Auditing and Professional Ethics | In-depth auditing techniques, ethical practices, and professional standards. | |
| Paper 4: Corporate and Economic Laws | Detailed study of corporate laws, economic regulations, and compliance requirements. | |
| Group II | Paper 5: Strategic Cost Management and Performance Evaluation | Cost management strategies, performance evaluation methods, and cost control. |
| Paper 6: Information Systems Control and Audit | IT control frameworks, information systems audit, and security measures. | |
| Paper 7: Direct Tax Laws and International Taxation | Direct tax regulations, international taxation issues, and compliance. | |
| Paper 8: Indirect Tax Laws and Practice | GST and other indirect taxes, including their application and legal aspects. |
CA Elective Papers Overview
Paper 1: Risk Management
- Identification of Risks: Techniques for spotting capability dangers in enterprise operations.
- Risk Assessment: Methods for comparing the effect and probability of diagnosed dangers.
- Risk Mitigation: Strategies and gear for coping with and decreasing dangers.
Paper 2: Financial Services and Capital Markets
- Financial Services Overview: Key economic offerings inclusive of banking, insurance, and funding offerings.
- Investment Analysis: Techniques for reading funding possibilities and portfolios.
- Capital Market Operations: Understanding of fairness markets, debt markets, and economic instruments.
Paper 3: International Taxation
- International Tax Regulations: Rules and suggestions for worldwide tax compliance.
- Cross-Border Tax Issues: Challenges and answers for taxation in more than one jurisdictions.
- Tax Planning: Strategies for optimizing tax positions throughout exceptional countries.
Paper 4: Economic Laws
- Regulatory Framework: Understanding of legal guidelines affecting monetary sports and businesses.
- Competition Law: Study of legal guidelines associated with anti-aggressive practices and marketplace regulation.
- Consumer Protection: Legal provisions for defensive customer rights and interests.
Paper 5: Information Systems Audit
- IT Audit Framework: Guidelines for engaging in audits of statistics systems.
- Control Mechanisms: Evaluation of IT controls and protection measures.
- Audit Techniques: Methods for assessing and making sure the reliability of IT systems.
Paper 6: Strategic Management
- Strategic Planning: Techniques for growing and enforcing enterprise techniques.
- Competitive Analysis: Tools for reading competition and marketplace conditions.
- Business Strategy: Formulation of long-time period techniques to obtain organizational goals.
CA Examination Pattern
Foundation Course
- Mode of Examination: Offline (pen and paper-based).
- Number of Papers: Four papers, every that specialize in special subjects.
- Duration: Three hours in keeping with paper.
- Type of Questions: Objective-kind and descriptive questions.
- Marking Scheme: Each paper is commonly out of a hundred marks.
Intermediate Course
- Mode of Examination: Offline (pen and paper-based).
- Number of Papers: Eight papers divided into groups.
- Duration: Three hours in keeping with paper.
- Type of Questions: Mix of objective-kind and descriptive questions.
- Marking Scheme: Each paper is normally out of a hundred marks.
Group I
- Paper 1: Accounting
- Paper 2: Corporate Law
- Paper 3: Cost and Management Accounting
- Paper 4: Taxation
Group II
- Paper 5: Advanced Accounting
- Paper 6: Auditing and Assurance
- Paper 7: Enterprise Information Systems and Strategic Management
- Paper 8: Financial Management and Economics for Finance
Final Course
- Mode of Examination: Offline (pen and paper-based).
- Number of Papers: Eight papers divided into groups.
- Duration: Three hours in keeping with paper.
- Type of Questions: Descriptive and realistic case studies.
- Marking Scheme: Each paper is typically out of a hundred marks.
Career Opportunities Post CA
Public Accounting
- Role: Auditor, Tax Consultant, Financial Advisor.
- Responsibilities: Conducting audits, tax making plans, and economic consultancy for people and agencies.
- Opportunities: Working with accounting companies, each large (e.g., Big Four) and small.
Corporate Sector
- Role: Finance Manager, Chief Financial Officer (CFO), Internal Auditor.
- Responsibilities: Overseeing economic operations, strategic economic making plans, and inner controls inside organizations.
- Opportunities: Employment in various industries such as manufacturing, services, and retail.
Consulting
- Role: Management Consultant, Risk Consultant.
- Responsibilities: Advising agencies on economic strategies, hazard management, and operational efficiencies.
- Opportunities: Joining consulting companies or setting up impartial consultancy practices.
Government and Public Sector
- Role: Controller, Government Auditor, Public Sector Accountant.
- Responsibilities: Managing public funds, accomplishing audits of presidency agencies, and making sure compliance with regulations.
- Opportunities: Working in diverse authorities departments and public quarter enterprises.
Academia and Training
- Role: Lecturer, Trainer, Educator.
- Responsibilities: Teaching accounting and finance courses, getting ready instructional materials, and accomplishing education sessions.
- Opportunities: Joining instructional establishments or accomplishing expert improvement workshops.
FAQs About CA Syllabus 2024
Q1. What is the CA syllabus 2024?
Ans: The CA syllabus 2024 covers subjects across three levels: Foundation, Intermediate, and Final. Each level includes core subjects and elective options designed to provide comprehensive knowledge in accounting, finance, taxation, and management.
Q 2. Has the CA syllabus 2024 changed ?
Ans: Yes, the CA syllabus 2024 is periodically updated by the ICAI. For 2024, there may be revisions in subject content, examination patterns, or the introduction of new topics to align with current industry practices and regulations.
Q 3. How many papers are there in the CA Foundation Course?
Ans: The CA Foundation Course comprises four papers: Principles and Practice of Accounting, Business Law and Business Correspondence and Reporting, Business Mathematics and Logical Reasoning, and Business Economics and Business and Commercial Knowledge.
Q 4. How can I access the detailed CA syllabus 2024?
Ans: The detailed CA syllabus 2024 can be accessed on the official ICAI website or through ICAI’s study materials and guidelines available at their regional offices.