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Chartered Accountants Examinations – AN OVERVIEW
Chartered Accountancy examinations are held as per the provisions of the Chartered Accountants Regulations, 1988, framed under Chartered Accountants Act, 1949.
CA examinations are held at three levels, CA-Foundation, CA-Intermediate & CA-Final ( New Scheme )
CA - Foundation
CA-Foundation is held twice a year in the month of May and November.
Pattern of CA CPT exam
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CA foundation consists of 2 objective & 2 descriptive papers ( in total 4 papers – 100 marks each summing to 400 .)
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There is negative marking for objective papers for each wrong answer.
Syllabus for Exam
4 Papers, 400 Marks
Paper 1: Principles and Practices of Accounting (100 Marks)
Paper 2: Business Law & Business Correspondence and Reporting (100 Marks)
Section A: Business Law (60 Marks)
Section B: Business Correspondence and Reporting (40 Marks)
Paper 3: Business Mathematics and Logical Reasoning &Statistics (100 Marks)*
Part A: Business Mathematics and Logical Reasoning (60 Marks)
Part B: Statistics (40 Marks)
Paper 4: Business Economics & Business and Commercial Knowledge (100 Marks)*
Part I: Business Economics (60 Marks)
Part II: Business and Commercial Knowledge (40 Marks)
*Paper 3 & Paper 4 will be objective type papers with negative markings
CA- Intermediate
CA-Intermediate is held twice a year in the month of May and November
Pattern of exam
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Descriptive type examinations. A candidate is tested for working knowledge at the Intermediate level
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Intermediate examination comprises of two groups,
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Group I comprises of 4 papers and Group II comprises of 4 papers.
Syllabus for Exam
8 Papers, 100 Marks, 3 hours each
Group I
Paper 1: Accounting (100 Marks)
Paper 2: Corporate Laws & Other Laws (100 Marks)
Part I: Company Laws (60 Marks)
Part II: Other Laws (40 Marks)
Paper 3: Cost and Management Accounting (100 Marks)
Paper 4: Taxation (100 Marks)
Section A: Income Tax Law (60 Marks)
Section B: Indirect Taxes (40 Marks)
Group II
Paper 5: Advanced Accounting (100 Marks)
Paper 6: Auditing and Assurance (100 Marks)
Paper 7: Enterprise Information Systems & Strategic Management (100 Marks)
Section A: Enterprise Information Systems (50 Marks)
Section B: Strategic Management (50 Marks)
Paper 8: Financial Management & Economics for Finance (100 Marks)
Section A: Financial Management (60 Marks)
Section B: Economics for Finance (40 Marks)
CA- Final
Final Examinations are held twice a year in the month of May and November.
Pattern of CA FINAL exam
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Descriptive type examinations. A candidate is tested for Advanced knowledge at the Final level
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Final examination comprises of two groups,
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Group I comprises of 4 papers and Group II comprises of 4 papers.
Syllabus of CA Final Exam
8 Papers, 100 Marks, 3 hours each
Group I
Paper 1: Financial Reporting (100 Marks)
Paper 2: Strategic Financial Management (100 Marks)
Paper 3: Advanced Auditing and Professional Ethics (100 Marks)
Paper 4: Corporate and Economic Laws (100 Marks)
Part I: Corporate Laws (70 Marks)
Section A: Company Law
Section B: Securities Law
Part II: Economic Laws (30 Marks)
Group II
Paper 5: Strategic Cost Management and Performance Evaluation (100 Marks)
Paper 6: Elective Paper (100 Marks)
(One to be chosen from the list of Elective Papers)
Elective Papers (Open Book Exams)
6A.Risk Management
6B.International Taxation
6C.Economic Laws
6D.Financial Services & Capital Markets
6E.Global Financial Reporting Standards
6F.Multidisciplinary Case Study Paper
Paper 7: Direct Tax Laws & International Taxation
Part I: Direct Tax Laws (70 Marks)
Part II: International Taxation (30 Marks)
Paper 8: Indirect Tax Laws (100 Marks)
Part I: Goods and Service Tax (75 Marks)
Part II: Customs and FDP (25 Marks)
Class location
