The Institute of Chartered Accountants of India (ICAI) has released the study material for the new scheme of education and training. The study material covers all of the topics that will be tested in the new scheme. It is divided into three parts: Foundation, Intermediate, and Final.
The new scheme of education and training is a major step forward for the CA qualification. It will make the qualification more relevant to the needs of the 21st-century workforce and will help to ensure that CAs are equipped with the skills and knowledge they need to succeed in the global economy.
A. Foundation Course - New Scheme of Education and Training
- Paper-1: Accounting
- Paper-2: Business Laws
- Paper-3: Quantitative Aptitude
- Paper-4: Business Economics
B. Intermediate Course - New Scheme of Education and Training
GROUP I
- Paper-1: Advanced Accounting
- Paper-2: Corporate and Other Laws
- Paper-3: Taxation
GROUP II
- Paper-4: Cost and Management Accounting
- Paper-5: Auditing and Ethics
- Paper-6: Financial Management and Strategic Management
C. Final Course - New Scheme of Education and Training
GROUP I
- Paper-1: Financial Reporting
- Paper-2: Advanced Financial Management
- Paper-3: Advanced Auditing, Assurance and Professional Ethics
GROUP II
- Paper-4: Direct Tax Laws and International Taxation
- Paper-5: Indirect Tax Laws
- Paper-6: Integrated Business Solutions (Multidisciplinary Case Study with Strategic Management)
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