Candidates preparing for the November/December 2023 CA examinations should be aware of the specific standards and legislative amendments that are applicable. For the Foundation course, the September 2021 edition of the Study Material, along with legislative amendments up to 30th April 2023, is relevant for Business Laws and Business Mathematics papers. For the Intermediate level, specific accounting standards and provisions of the Companies Act, 2013, including amendments up to 30th April 2023, are applicable. Note that Ind AS are not part of the syllabus.
Applicability of Standards/Guidance Notes/Legislative Amendments etc. for December 2023 - Foundation Course Examination
Paper 2, Section A: Business Laws for November 2023 examination
Inclusions from the syllabus
(1)
(2)
(3)
S. No. in the syllabus
Chapters/ Topics of the syllabus
Inclusions
1.
Chapter 1: The Indian Contract Act, 1872
The enti
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FAQ :
For the November 2023 CA Foundation examinations, the September 2021 edition of the Study Material is relevant for Business Laws and Business Mathematics papers.
Legislative amendments hosted on the website for November 2023 examinations, specifically for the period 1st May 2021 to 30th April 2023, are relevant for the Foundation course.
No, the Ind AS (Indian Accounting Standards) do not form part of the syllabus and are therefore not applicable for the November 2023 CA Intermediate examinations.
The relevant notified Sections of the Companies Act, 2013, and legislative amendments, including relevant Notifications/Circulars/Rules/Guidelines issued by Regulating Authorities, up to 30th April 2023, are applicable for the November 2023 CA Intermediate examinations.
The applicable accounting standards include AS 1, AS 2, AS 3, AS 10, AS 11, AS 12, AS 13, and AS 16.
Yes, from the May 2022 examinations onwards, the following topics have been deleted from Foundation Paper 3: Unit II of Chapter 2 (Matrices), Chapter 13 (Syllogism), and Unit II of Chapter 19 (Time Series).