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Applicability of Standards/Guidance Notes/Legislative Amendments etc. for November, 2022 - Foundation Course Examination Paper 2, Section A: Business Laws for November 2022 examination Inclusions from the syllabus (1) (2) (3)
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FAQ :
For most papers at the Foundation and Intermediate levels, the September 2021 edition of the Study Material is relevant for the November 2022 examinations. For Paper 4 (Taxation), the June 2021 edition is relevant for Income-tax Law, and the August 2021 edition is relevant for Indirect Taxes.
Legislative amendments, including relevant notifications, circulars, and rules issued by regulatory authorities, up to 30th April 2022 are applicable for the November 2022 examinations.
No, the Ind AS do not form part of the syllabus and are therefore not applicable for the November 2022 CA examinations.
Yes, for Paper 3, the following topics have been deleted from the syllabus from May 2022 examinations onwards: Chapter 2 Unit II: Matrices, Chapter 13: Syllogism, and Chapter 19 Unit II: Time Series.
For the Intermediate Level, applicable Accounting Standards include AS 1, AS 2, AS 3, AS 10, AS 11, AS 12, AS 13, and AS 16. For Paper 5 (Advanced Accounting), AS 4, AS 5, AS 7, AS 9, AS 14, AS 17, AS 18, AS 19, AS 20, AS 22, AS 24, AS 26, and AS 29 are applicable.
The relevant legislative amendments are available on the BoS Knowledge Portal.
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