{"id":396,"date":"2022-12-26T13:28:05","date_gmt":"2022-12-26T13:28:05","guid":{"rendered":"https:\/\/www.vsmartacademy.com\/blog\/?p=396"},"modified":"2023-02-25T08:43:21","modified_gmt":"2023-02-25T08:43:21","slug":"ca-syllabus","status":"publish","type":"post","link":"http:\/\/206.189.140.29\/blog\/ca-syllabus\/","title":{"rendered":"Complete ICAI CA Syllabus and Subjects for Foundation, Inter and Final Exams for the year 2023"},"content":{"rendered":"<p>[vc_row][vc_column][vc_column_text text_larger=&#8221;no&#8221;]<span style=\"font-weight: 400;\">Candidates preparing for the highly competitive CA examinations should be well aware of the CA syllabus beforehand. The <a href=\"https:\/\/www.icai.org\/\">Institute of Chartered Accountants of India<\/a> (ICAI) conducts the CA exams every year. The university grants commission(UGC), which is a statutory body by the Government of India has declared the CA course as similar to that of a postgraduate degree.<br \/>\n<\/span><span style=\"font-weight: 400;\">Here is a detailed CA syllabus by<a href=\"http:\/\/206.189.140.29\/\"> Vsmart Academy<\/a> for the aspirants so that they can have an adequate knowledge of subjects in the CA syllabus, before the commencement of classes.<\/span>[\/vc_column_text][vc_custom_heading text=&#8221;CA Course Highlights:&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_column_text text_larger=&#8221;no&#8221;]<\/p>\n<table class=\"smart\">\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">Course Name<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Chartered Accountant<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Course structure<\/span><\/td>\n<td>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Foundation level<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Intermediate level<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Final level<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Course type<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Certificate course<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Course duration<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5 years<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Total number of Papers<\/span><\/td>\n<td>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">CA foundation- 4 papers<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">CA Intermediate- 8 papers<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">CA Final- 8 papers<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u00a0Minimum Eligibility criteria to apply for CA examinations:<br \/>\n<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">It is mandatory for all candidates to have passed the 10th and 10+2 from any recognised board.<\/span><\/li>\n<li>Candidates in commerce field must have at least 55% and in case of belonging to any other stream, a minimum of 60% is required.<\/li>\n<li>There is no age limit as such to appear for the CA exams.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>[\/vc_column_text][vc_row_inner][vc_column_inner][vc_custom_heading text=&#8221;CA Foundation Subjects:&#8221; use_theme_fonts=&#8221;yes&#8221;][\/vc_column_inner][\/vc_row_inner][vc_column_text text_larger=&#8221;no&#8221;]<span style=\"font-weight: 400;\">CA foundation is the stepping stone for an aspiring chartered accountant. The candidate must know of the horizon he\/she is stepping towards.<\/span><\/p>\n<p><a href=\"http:\/\/206.189.140.29\/ca-foundation-online-classes\"><span style=\"font-weight: 400;\"> CA Foundation s<\/span>ubjects<\/a><span style=\"font-weight: 400;\"> for the\u00a0 exams include:<\/span><\/p>\n<table class=\"smart\">\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\"> \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <\/span><b>Subjects<\/b><\/td>\n<td><span style=\"font-weight: 400;\"> \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <\/span><b>\u00a0Total Marks<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Principles and practices of accounting<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 100<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Business Law &amp; Business Correspondence and Reporting<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Business law(60 marks)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Business correspondence and reporting(40 marks)<\/span><\/li>\n<\/ul>\n<\/td>\n<td><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 100<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Business Mathematics and Logical Reasoning &amp; Statistics<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Business mathematics(40 marks)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Logical reasoning (20 marks)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Statistics (40 marks)<\/span><\/li>\n<\/ul>\n<\/td>\n<td><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 100<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Business Economics &amp; Business and Commercial Knowledge<\/span><\/td>\n<td><span style=\"font-weight: 400;\"> \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 100<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>[\/vc_column_text][vc_custom_heading text=&#8221;CA Foundation Syllabus 2023:&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_column_text text_larger=&#8221;no&#8221;]<\/p>\n<p><span style=\"font-weight: 400;\">A candidate must secure 40%\u00a0 in order to pass the CA foundation exams. The <\/span><b>Paper 1 ( principles and practices of accounting) <\/b><span style=\"font-weight: 400;\">includes these below mentioned subjects:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">1.Theoretical Framework<br \/>\n<\/span>2.Accounting Process<br \/>\n3.Preparation of Trial Balance<br \/>\n4.Rectification of Errors etc,<br \/>\n5.Bank Reconciliation Statements<br \/>\n6.Inventories<br \/>\n7.Concepts and Accounting for Depreciation<br \/>\n8.Accounting for Special Transactions<br \/>\n9.Final Accounts of Sole Proprietors<br \/>\n10.Partnership Accounts<br \/>\n11.Financial Statements of Not-For Profit Organizations.<br \/>\n12.Introduction to the Company Accounts<br \/>\n13.Basic Accounting Ratios.<\/p>\n<p>&nbsp;<\/p>\n<p>[\/vc_column_text][vc_custom_heading text=&#8221;Paper 2 (business law &amp; business correspondence and reporting)&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_column_text text_larger=&#8221;no&#8221;]<\/p>\n<p><span style=\"font-weight: 400;\">This paper is divided into two parts, carrying 60 marks and 40 marks respectively.<br \/>\n<\/span><\/p>\n<table class=\"smart\">\n<tbody>\n<tr>\n<td><b>PART 1<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Communication<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>PART 2<\/b><\/td>\n<td>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sentence types( direct, indirect, active, passive speech)\u00a0\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Word power( vocabulary root words, synonyms, antonyms, prefixes, suffixes, phrasal verbs, collocations and idioms)<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td><b>PART 3<\/b><\/td>\n<td>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Comprehension passages\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Note making<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td><b>PART 4<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Developing writing skills:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Introduction to basic writing<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Precise writing<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Article writing<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Report writing<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Resume writing<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Formal letters<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Formal mails<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Meetings\u00a0<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p>[\/vc_column_text][vc_custom_heading text=&#8221;Paper 3 \u2013 Business Mathematics and Logical Reasoning and Statistics:&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_column_text text_larger=&#8221;no&#8221;]<\/p>\n<p><span style=\"font-weight: 400;\">The third paper mainly tests the logical intelligence of every candidate. It has again been divided into three parts:<\/span><\/p>\n<table class=\"smart\">\n<tbody>\n<tr>\n<td><b>Section A<\/b><\/td>\n<td><b>Section B<\/b><\/td>\n<td><b>Section C<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ratio and Proportion, Indices and Logarithms<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Number series, Coding and Decoding and odd man out.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Statistical description of Data<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Equations and Matrices<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Direction Tests<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Measures of Central tendency and Dispersion<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Linear Inequalities with Objective Functions and Optimization w.r.t. objective function.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Seating Arrangements<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Probability<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Time value of Money<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Blood Relations<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Theoretical Distributions<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Permutations and Combinations<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Syllogism<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Correlation and Regression<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Sequence and Series<\/span><\/td>\n<td><\/td>\n<td><span style=\"font-weight: 400;\">Index Numbers and Time Series<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Sets, Relations, and Functions<\/span><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Basic applications of Differential and Integral calculus<\/span><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>[\/vc_column_text][vc_custom_heading text=&#8221;Paper 4 \u2013 Business Economics &amp; Business and Commercial Knowledge&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_column_text text_larger=&#8221;no&#8221;]<\/p>\n<p><span style=\"font-weight: 400;\">T<\/span><span style=\"font-weight: 400;\">he paper 4 has again been divided into two parts, namely section A and Section B:<\/span><\/p>\n<table class=\"smart\">\n<tbody>\n<tr>\n<td><b>Section A<\/b><\/td>\n<td><b>Section B<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Introduction to Business Economics<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Business and Commercial Knowledge \u2013 An Introduction<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Theory of Demand and Supply<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Business Environment<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Theory of Production and Cost<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Business Organizations<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Price Determination in Different Markets<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Government Policies for Business Growth<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Business Cycles<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Organizations Facilitating Business<\/span><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><span style=\"font-weight: 400;\">Common Business Terminologies<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>[\/vc_column_text][vc_custom_heading text=&#8221;The CA Intermediate Subjects:&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_column_text text_larger=&#8221;no&#8221;]<span style=\"font-weight: 400;\">\u00a0The CA Intermediate exam\u00a0 is the second level to crack the CA exams. It carries 8 subjects and is divided into two groups with each containing four subjects. In order to reach the final level, it is necessary for the aspirants to clear the intermediate level. The candidate is provided with a duration of 8 months to complete these subjects. The <a href=\"http:\/\/206.189.140.29\/ca-inter-online-classes\">CA Inter <\/a><\/span>subjects <span style=\"font-weight: 400;\">are:<\/span><\/p>\n<table class=\"smart\">\n<tbody>\n<tr>\n<td><b>PAPERS<\/b><\/td>\n<td><b>SUBJECTS<\/b><\/td>\n<td><b>TOTAL MARKS<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">PAPER 1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Accounting<\/span><\/td>\n<td><span style=\"font-weight: 400;\">100 marks<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">PAPER 2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Corporate laws and\u00a0 other laws<\/span><\/td>\n<td><span style=\"font-weight: 400;\">100 marks<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">PAPER 3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Cost and management accounting<\/span><\/td>\n<td><span style=\"font-weight: 400;\">100 marks<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">PAPER 4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">taxation<\/span><\/td>\n<td><span style=\"font-weight: 400;\">100 marks<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">PAPER 5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Advanced accounting<\/span><\/td>\n<td><span style=\"font-weight: 400;\">100 marks<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">PAPER 6<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Auditing and assurance<\/span><\/td>\n<td><span style=\"font-weight: 400;\">100 marks<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">PAPER 7<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Enterprise information system and strategic management<\/span><\/td>\n<td><span style=\"font-weight: 400;\">100 marks<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">PAPER 8<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Financial management and economics for finance<\/span><\/td>\n<td><span style=\"font-weight: 400;\">100 marks<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>[\/vc_column_text][vc_custom_heading text=&#8221;The CA Intermediate Syllabus:&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_column_text text_larger=&#8221;no&#8221;]<span style=\"font-weight: 400;\">After getting the overview about the CA Inter Subjects it&#8217;s time to get a detailed knowledge regarding the syllabus. <\/span><span style=\"font-weight: 400;\">Here is a detailed CA <\/span>syllabus <span style=\"font-weight: 400;\">for better understanding of CA Inter subjects :<\/span><\/p>\n<h4><b>Paper 1 \u2013 Accounting:<\/b><\/h4>\n<table class=\"smart\">\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">SL. NO<\/span><\/td>\n<td><span style=\"font-weight: 400;\">TOPIC<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Process of formulation of Accounting Standards including Ind ASs (IFRS converged standards) and IFRSs; convergence vs adoption; objective and concepts of carve outs<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Framework for Preparation and Presentation of Financial Statements (as per Accounting Standards)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">3.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Application of Accounting Standards<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">4.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Company Accounts<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">5.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Accounting for Special Transactions<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">6.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Special Type of Accounting<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">7.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Dissolution of partnership firms including piecemeal distribution of assets; Amalgamation of partnership firms; Conversion of partnership firm into a company and Sale to a company; Issues related to accounting in Limited Liability Partnership.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>[\/vc_column_text][vc_column_text text_larger=&#8221;no&#8221;]<\/p>\n<h4><b>Paper 2 \u2013 Corporate and Other Laws :<\/b><\/h4>\n<table class=\"smart\">\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">SECTION A<\/span><\/td>\n<td><span style=\"font-weight: 400;\">SECTION B<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Preliminary<\/span><\/td>\n<td><span style=\"font-weight: 400;\">The Indian Contract Act, 1872<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Incorporation of Company and Matters Incidental thereto<\/span><\/td>\n<td><span style=\"font-weight: 400;\">The Negotiable Instruments Act, 1881<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Prospectus and Allotment of Securities<\/span><\/td>\n<td><span style=\"font-weight: 400;\">The General Clauses Act, 1897<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Share Capital and Debentures<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Interpretation of Statutes.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Acceptance of Deposits by companies<\/span><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Registration of Charges<\/span><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Management and Administration<\/span><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Declaration and Payment of Dividend<\/span><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Accounts of Companies<\/span><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Audit and Auditors<\/span><\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>[\/vc_column_text][vc_column_text text_larger=&#8221;no&#8221;]<\/p>\n<h4><b>Paper 3- Cost and management accounting :<\/b><\/h4>\n<table class=\"smart\">\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">SL. NO.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">TOPICS<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Overview of Cost and Management Accounting:<br \/>\n<\/span><span style=\"font-weight: 400;\">Introduction to Cost and Management Accounting.<br \/>\n<\/span><span style=\"font-weight: 400;\">Elements of cost and preparation of cost sheets.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ascertainment of Cost and Cost Accounting System:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Material Cost<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Employee Cost<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Direct Expenses<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Overheads<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Concept of ABC analysis<\/span><\/li>\n<\/ol>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">3.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Methods of Costing :<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Single Output\/ Unit Costing<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Job Costing<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Batch Costing<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Process \/ Operation Costing<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Costing of Service Sectors<\/span><\/li>\n<\/ol>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">4.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Cost Control and Analysis:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Standard Costing<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Marginal Costing<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Budget and Budgetary control.<\/span><\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>[\/vc_column_text][vc_column_text text_larger=&#8221;no&#8221;]<\/p>\n<h4><b>Paper 4- Taxation<\/b><\/h4>\n<table class=\"smart\">\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">SECTION A<\/span><\/td>\n<td><span style=\"font-weight: 400;\">SECTION B<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Basic concepts<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Concept of indirect taxes<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Residential status and scope of total income<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Concept and features of indirect taxes<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Income which do not form part of the total income<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Principal indirect taxes<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Heads of Income and computation of Income\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Goods and Services Tax (GST) Laws<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Income of other person\u2019s included in assessee\u2019s total income<\/span><\/td>\n<td><span style=\"font-weight: 400;\">GST Laws: An introduction including Constitutional aspects<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Aggregation of Income, Set off or Carry forward and set off of losses.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Levy and collection of CGST and IGST<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Deduction from the Gross Total Income<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Application of CGST \/ IGST law<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Deduction from the Gross Total Income<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Concept of supply including composite and mixed supplies<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Advance Tax, Tax deduction at source and Introduction to Tax Collection at Source<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Charge of tax<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Provisions for filing return of Income and Self Assessment<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Exemption from tax<\/span><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><span style=\"font-weight: 400;\">Composition levy\u00a0<\/span><\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">This paper also includes:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The Basic concepts of time and value of supply:<\/span><\/li>\n<\/ol>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Input tax credit<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Computation of GST liability<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Registration<\/span><\/li>\n<\/ul>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax invoice; Credit and Debit Notes; Electronic way bill<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00a0Returns<\/span><\/li>\n<\/ol>\n<p>[\/vc_column_text][vc_column_text text_larger=&#8221;no&#8221;]<\/p>\n<h4><b>Paper 5- Advanced accounting:<\/b><\/h4>\n<table class=\"smart\">\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">SL.NO.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">TOPICS<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Application of Accounting Standards.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Application of Guidance Notes issued by the ICAI on specific accounting aspects.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">3.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Special aspects of Company Accounts.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">4.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Reorganization of Companies.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">5.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Financial Reporting of Banking, Financial Services and Insurance<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">6.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Valuation of Goodwill.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">7.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Consolidated Financial Statements.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>[\/vc_column_text][vc_column_text text_larger=&#8221;no&#8221;]<\/p>\n<h4><b>Paper 6 \u2013 Auditing and Assurance:<\/b><\/h4>\n<table class=\"smart\">\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">SL.NO.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">TOPICS<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Nature, Objective, and Scope of Audit.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Auditing Concepts.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Standard Setting\u00a0 Process.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Engagement Standards<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Audit Strategy, Audit Planning, and Audit Programme.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">3.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Audit Documentation and Audit Evidence<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">4.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Risk Assessment and Internal Control.<\/span><\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">5.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Fraud and Responsibilities of an Auditor in this regard.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">6.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Audit in an Automated Environment.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">7.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Audit Sampling.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">8.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Analytical Procedures.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">9.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Audit of Items of Financial Statements.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">10.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">The Company Audit<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">11.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Audit Report<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">12.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Audit of Banks<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">13.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Audit of Different types of Entities.<\/span><\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4><\/h4>\n<p>[\/vc_column_text][vc_column_text text_larger=&#8221;no&#8221;]<\/p>\n<h4><b>Paper 7 \u2013 Enterprise Information Systems and Strategic Management:<\/b><\/h4>\n<table class=\"smart\">\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">SECTION A<\/span><\/td>\n<td><span style=\"font-weight: 400;\">SECTION B<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Automated Business Processes<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Introduction to Strategic Management.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Financial and Accounting Systems.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Strategic Management Process<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Information Systems and its Components.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Dynamics of Competitive Strategy.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">E-Commerce, M-Commerce and Emerging Technologies.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Strategic Management Process.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Core Banking Systems.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Corporate level strategies.<\/span><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><span style=\"font-weight: 400;\">Organization and Strategic Leadership<\/span><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><span style=\"font-weight: 400;\">Strategy Implementation and Control.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>[\/vc_column_text][vc_column_text text_larger=&#8221;no&#8221;]<\/p>\n<h4><b>Paper 8 \u2013 Financial Management and Economics for Finance<\/b><\/h4>\n<table class=\"smart\">\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">SECTION A<\/span><\/td>\n<td><span style=\"font-weight: 400;\">SECTION B<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Financial Management and Financial Analysis:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Introduction to the Financial Management Functions<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Financial Analysis through Ratios<\/span><\/li>\n<\/ul>\n<\/td>\n<td><span style=\"font-weight: 400;\">Determination of National Income<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Financing Decisions:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sources of Finance<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lease Financing<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cost of Capital<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Capital Structure Decisions<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Leverages<\/span><\/li>\n<\/ul>\n<\/td>\n<td><span style=\"font-weight: 400;\">Public Finance<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Capital Investment and Dividend Decisions:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Capital Investment Decisions<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Adjustment of Risk and Uncertainty in Capital Budgeting Decision<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Dividend Decisions<\/span><\/li>\n<\/ul>\n<\/td>\n<td><span style=\"font-weight: 400;\">The Money Market<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Management of Working Capital<\/span><\/td>\n<td><span style=\"font-weight: 400;\">The International trade<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">The whole CA intermediate exam has a total of 800 marks. When compared to the CA foundation exams, the intermediate level is one scale higher in the difficulty range.\u00a0<\/span><\/p>\n<h4><\/h4>\n<p>[\/vc_column_text][vc_column_text text_larger=&#8221;no&#8221;]<\/p>\n<h2><b>CA FINAL Subjects: <\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Students can appear for the final CA exams only after completing 2.5 years of articleship in the final level. The exams are conducted twice a year. CA final syllabus is divided into two groups, comprising eight papers each. The <a href=\"http:\/\/206.189.140.29\/ca-final-online-classes\" target=\"_blank\" rel=\"noopener\"><strong>CA Final Subjects<\/strong><\/a> are as follows<\/span><\/p>\n<table class=\"smart\">\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">Total number of Papers<\/span><\/td>\n<td><span style=\"font-weight: 400;\">CA Final Subjects<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Total Marks<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Paper 1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Financial Reporting<\/span><\/td>\n<td><span style=\"font-weight: 400;\">100<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Paper 2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Strategic Financial Management<\/span><\/td>\n<td><span style=\"font-weight: 400;\">100<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Paper 3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Advanced Auditing and Professional Ethics<\/span><\/td>\n<td><span style=\"font-weight: 400;\">100<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Paper 4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Corporate Laws and other Economic Laws<\/span><\/td>\n<td><span style=\"font-weight: 400;\">100<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Paper 5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Strategic Cost Management and Performance Evaluation<\/span><\/td>\n<td><span style=\"font-weight: 400;\">100<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Paper 6<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Elective Paper<\/span><\/td>\n<td><span style=\"font-weight: 400;\">100<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Paper 7<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Direct Tax Laws<\/span><\/td>\n<td><span style=\"font-weight: 400;\">100<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Paper 8<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Indirect Tax Laws<\/span><\/td>\n<td><span style=\"font-weight: 400;\">100<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>[\/vc_column_text][vc_row_inner][vc_column_inner][vc_column_text text_larger=&#8221;no&#8221;]<\/p>\n<h2><b>CA Final Syllabus:<\/b><\/h2>\n<table class=\"smart\">\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">PAPER 1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">PAPER 2<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Application of Guidance Notes issued by the ICAI on Specified Accounting Aspects.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Financial Policy and Corporate Strategy.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Framework for the preparation and presentation of Financial Statements<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Indian Financial System.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Application of Indian Accounting Standards (IND AS).<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Risk Management.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Consolidated and Separate Financial Statements (as per IND AS)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Security Analysis.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Application of Industry-specific and Transaction-specific Indian Accounting Standards.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Security Valuation<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Business Combinations and Accounting for Corporate Restructuring\/ Demerger\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Portfolio Management.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Accounting and Reporting of Financial Instruments (As per IND AS).<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Securitization<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Accounting for Share-Based Payments<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Mutual Funds<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Analysis of Financial Statements.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Derivatives Analysis and Valuation<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Accounting for Carbon Credits<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Foreign Exchange Exposure and Risk Management.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Accounting for E-Commerce<\/span><\/td>\n<td><span style=\"font-weight: 400;\">International Financial Management<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Emerging trends in Reporting.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Interest Rate Risk Management<\/span><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><span style=\"font-weight: 400;\">Corporate Valuation<\/span><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><span style=\"font-weight: 400;\">Mergers, Acquisition and Corporate Restructuring.<\/span><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><span style=\"font-weight: 400;\">International Financial Center (IFC).<\/span><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><span style=\"font-weight: 400;\">Startup Finance<\/span><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><span style=\"font-weight: 400;\">Small and Medium Enterprises<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>[\/vc_column_text][vc_column_text text_larger=&#8221;no&#8221;]<\/p>\n<h4><b>Paper 3: Advanced Auditing and Professional Ethics:<\/b><\/h4>\n<table class=\"smart\">\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">SL.NO.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">TOPICS<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Auditing Standards, Statements and Guidance Notes<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Audit Planning, Strategy and Execution.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">3.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Risk Assessment and Internal Control<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">4.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Special Aspects of Auditing in an Automated Environment.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">5.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Audit of Limited Companies.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">6.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Audit Reports.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">7.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Audit Reports and Certificates for Special Purpose Engagements.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">8.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Audit Committee and Corporate Governance.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">9.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Audit of Consolidated Financial Statements.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">10.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Special Features of audit of Banks, Insurance and Non Banking Financial Companies.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">11.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Audit under Fiscal Laws.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">12.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Special Audit Assignments.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">13.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Audit of Public Sector Undertakings.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">14.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Liabilities of Auditors.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">15.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Internal Audit, Management and Operational Audit.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">16.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Due Diligence, Investigation and Forensic Audit.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">17.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Peer Review and Quality Review.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">18.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Professional Ethics.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4><\/h4>\n<p>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_row_inner][vc_column_inner][vc_custom_heading text=&#8221;Paper 4: Corporate and Economic Laws&#8221; use_theme_fonts=&#8221;yes&#8221;][\/vc_column_inner][\/vc_row_inner][vc_row_inner][vc_column_inner width=&#8221;1\/2&#8243;][vc_column_text text_larger=&#8221;no&#8221;]<b>SECTION \u2013 A\u00a0\u00a0<\/b><\/p>\n<p><span style=\"font-weight: 400;\">This paper aims at testing the candidate\u2019s ability to apply laws in practical situations.<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Includes Appointment and Qualification of Directors.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Appointment and Remuneration of Managerial Personnel.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Meetings of Board and its Powers.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Inspection, Inquiry and Investigation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Compromises, Amalgamations and Arrangements.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Prevention of Oppression and Mismanagement.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Winding Up.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Producer Companies.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Companies incorporated outside India.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Miscellaneous Provisions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Compounding of Offenses, Adjudication and Special Courts.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">National Company Law Tribunal and Appellate Tribunal.<\/span><\/li>\n<\/ol>\n<p>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=&#8221;1\/2&#8243;][vc_column_text text_larger=&#8221;no&#8221;]<b>SECTION \u2013 B :<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">1.The Securities Contract (Regulation) Act, 1956 and Securities Contract (Regulation) Rules, 1957. Introduction and Important Provisions.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2.The Securities Exchange Board of India Act, 1992, SEBI (Issue of Capital and Disclosure Requirements) regulations, 2009 and SEBI(Listing Obligation and Disclosure Requirements) Regulations, 2015.<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_custom_heading text=&#8221;PART \u2013 2 ECONOMIC LAWS&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_column_text text_larger=&#8221;no&#8221;]<span style=\"font-weight: 400;\">Concerned topics:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The Foreign Exchange Management Act, 1999.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The Prevention of Money Laundering Act, 2002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Foreign Contribution Regulation Act, 2010.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The Arbitration and Conciliation Act, 1996.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The Insolvency and Bankruptcy Code, 2016.<\/span><\/li>\n<\/ol>\n<p>[\/vc_column_text][vc_row_inner][vc_column_inner][vc_custom_heading text=&#8221;Paper 5: Strategic Cost Management and Performance Evaluation&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_column_text text_larger=&#8221;no&#8221;]<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Strategic Cost\u00a0 Management and Decision Making.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">1.Strategic Cost Management<br \/>\n<\/span>2.Strategic Decision Making<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Performance Evaluation and Control.<br \/>\n<\/span><span style=\"font-weight: 400;\">Performance Evaluation and Reporting.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Managerial Control.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Case Studies (Covering course Concepts)<\/span><\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_custom_heading text=&#8221;PART \u2013 1 STRATEGIC COST MANAGEMENT AND DECISION MAKING&#8221; use_theme_fonts=&#8221;yes&#8221;][\/vc_column_inner][\/vc_row_inner][vc_row_inner][vc_column_inner width=&#8221;1\/2&#8243;][vc_column_text text_larger=&#8221;no&#8221;]SECTION \u2013 A \u00a0 \u00a0Introduction to Strategic Cost Management.<\/p>\n<ul>\n<li>Modern Business Environment.<\/li>\n<li>Learn System and Innovation.<\/li>\n<li>Cost Management Techniques.<\/li>\n<li>Cost Management for Specific Sectors.<\/li>\n<\/ul>\n<p>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=&#8221;1\/2&#8243;][vc_column_text text_larger=&#8221;no&#8221;]SECTION \u2013 B<\/p>\n<ul>\n<li>Decision Making<\/li>\n<li>Pricing Strategies \/ Decisions<\/li>\n<\/ul>\n<p>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_custom_heading text=&#8221;PART \u2013 2&#8243; use_theme_fonts=&#8221;yes&#8221;][vc_column_text text_larger=&#8221;no&#8221;]<b>SECTION \u2013 A<\/b> <i><span style=\"font-weight: 400;\">\u00a0\u00a0\u00a0\u00a0<\/span><\/i><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Performance Measurement and Evaluation<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Divisional Transfer Pricing<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Strategic Analysis of Operating Income.<\/span><\/li>\n<\/ol>\n<p><b>SECTION \u2013 B <\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Budgetary Control<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Standard Costing<\/span><\/li>\n<\/ol>\n<p>[\/vc_column_text][vc_custom_heading text=&#8221;SECTION \u2013 C&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_column_text text_larger=&#8221;no&#8221;]<span style=\"font-weight: 400;\">This section covers basic course concepts.<\/span><\/p>\n<h4><b>Paper 6: Elective Paper<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">Candidates are welcome to select any desired elective in this paper.<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">6A Risk Management,\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">6B Financial Services, and Capital Markets,\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">6C International Taxation,\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">6D Economic Laws,\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">6E Global Financial Reporting Standards,\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">6F Multi-disciplinary Case Study<\/span><\/li>\n<\/ol>\n<h4><b>PAPER \u2013 6A\u00a0 \u00a0RISK MANAGEMENT<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">Businesses face a lot of risks in their long run. This particular section helps the candidates to learn various techniques to handle such risky situations or avoid them altogether. The covered topics in this paper are:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Introduction to Risk<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Source and Evaluation of Risks.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Risk Management.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quantitative Analysis<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Risk Model<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Credit Risk Measurement and Management.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Risk Associated with Corporate Governance.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Enterprise Risk Management.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Operational Risk Management.<\/span><\/li>\n<\/ol>\n<h4><b>PAPER \u2013 6B:<\/b><\/h4>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Global Financial Markets<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Impact of Various policies of Financial Markets<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Capital Market \u2013 Primary<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Capital Market \u2013 Secondary<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Money Market<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Institutions and Intermediaries<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Commodity Market<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A. Banking Management<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Banking as a source of capital including NBFCs<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mutual Funds<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Private Equity<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Investment Banking<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Credit Rating<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Treasury Operations<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Risk Management<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Credit Derivatives<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">SEBI Guidelines<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">\u00a0Topics covered in SFM and law:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Securitization<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Fixed Income Securities (Valuation of Bonds\/ Debentures)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Derivatives<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Interest Rate Risk<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The Securities and Exchange Board of India Act, 1992<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Legislative framework on listing agreements<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The Securities Contract (Regulation) Act, 1956<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chapter III-D of the RBI Act, 1934<\/span><\/li>\n<\/ol>\n<h4><b>PAPER \u2013 6C INTERNATIONAL TAXATION:<\/b><\/h4>\n<p><b>Two divide sections:<\/b><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Taxation of International Transactions and Non- Resident Taxation in India<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Other aspects of International Taxation<\/span><\/li>\n<\/ol>\n<p><b>SECTION \u2013 A <\/b><b><i>\u00a0:<\/i><\/b><\/p>\n<p><span style=\"font-weight: 400;\">Transfer Pricing Provisions under the INCOME TAX Act, 1961.<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Arm\u2019s Length Price<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">International Transactions<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">\u00a0Most Appropriate Method<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Functions, Assets and Risk Analysis<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Documentation &amp; Compliances<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Specific Reporting Regime in respect of Country by Country reporting and master file<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">\u00a0Advance Pricing Agreements<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Other Provisions relating to taxation of international transactions and non-resident taxation under the Income-tax Act, 1961<\/span><\/li>\n<\/ol>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Non-resident Taxation (including Source Rule of Taxation)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Double Taxation Relief<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">\u00a0Advance Rulings:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Law and Procedures under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 \u2013 An Overview.<\/span><\/li>\n<\/ol>\n<p><b>SECTION \u2013 B<\/b><span style=\"font-weight: 400;\">\u00a0\u00a0\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Covered topics:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Overview of Model Tax Conventions.<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">OECD Model Tax Convention<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">UN Model Tax Convention<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">\u00a0US Model Tax Convention<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax treaties, Application, and Interpretation<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Features of Tax treaties<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Overview of Tax Information Exchange Agreements<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">\u00a0Commentaries and their importance:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Role of Vienna Convention in application and interpretation of tax treaties<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Anti Avoidance Measures<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Controlled Foreign Corporations<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Base Erosion and Profit Shifting<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Other Anti Avoidance Measures:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Taxation of E-Commerce Transactions<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Introduction<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Emerging issues<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00a0Equalization levy:<\/span><\/li>\n<\/ol>\n<h4><b>PAPER \u2013 6D :<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">\u00a0\u00a0\u00a0\u00a0World Trade Organization (WTO) covering its Role, Principles, Functions and Dispute Settlement Mechanism<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Competition Act, 2002 and Rules\/ Regulations<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Real Estate (Regulation and Development) Act, 2016 [Central Act and Rules\/ Regulations]<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Insolvency and Bankruptcy Code, 2016 and Rules\/ Regulations<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Prevention of Money Laundering Act, 2002 and Rules\/ Regulations<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Foreign Exchange Management Act, 1999 and Rules\/ Regulations<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Prohibition of Benami Property Transactions Act, 1988 and Rules\/ Regulations<\/span><\/li>\n<\/ol>\n<h4><b>PAPER \u2013 6E\u00a0 <\/b><span style=\"font-weight: 400;\">\u00a0Conceptual Framework for Financial Reporting as per IFRS \u2013 10 Marks<\/span><\/h4>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Application of International Financial Reporting Standards \u2013 70 Marks<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Significant differences between IFRS and US GAAPs \u2013 20 Marks<\/span><\/li>\n<\/ol>\n<h4><b>PAPER \u2013 6F<\/b><span style=\"font-weight: 400;\">\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/h4>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Financial Accounting and Reporting<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Audit and Assurance<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Taxation<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Finance and Financial Management<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Management Accounting<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Corporate Laws<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Business Strategy and Management<\/span><\/li>\n<\/ol>\n<h4><b>Paper 7: Direct Tax Laws &amp; International Taxation:<\/b><\/h4>\n<p><b>SECTION \u2013 A:<\/b><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Special provisions relating to companies and certain persons other than a company<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Provisions relating to charitable and religious trusts and institutions, political parties and electoral trusts<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax Planning, Tax Avoidance &amp; Tax Evasion<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Collection &amp; Recovery of Tax, Refunds<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Income-tax Authorities, Procedure for assessment, Appeals and Revision<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Settlement of Tax Cases, Penalties, Offenses &amp; Prosecution<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Liability in Special Cases<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Miscellaneous Provisions and Other Provisions<\/span><\/li>\n<\/ol>\n<p><b>SECTION \u2013 B\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/b><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The provisions under the Income-tax Act, 1961, including<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Specific provisions relating to Non-residents<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Double Taxation Relief<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transfer Pricing &amp; Other Anti-Avoidance Measures<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Advance Rulings<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Equalization levy<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Overview of Model Tax Conventions \u2013 OECD &amp; UN<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Application and interpretation of Tax Treaties<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Fundamentals of Base Erosion and Profit Shifting<\/span><\/li>\n<\/ol>\n<h4><b>Paper 8: Indirect Tax Laws:<\/b><\/h4>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Goods and Services Tax (GST) Law as contained in the Central Goods and Services Tax (CGST) Act, 2017 and Integrated Goods and Services Tax (IGST) Act, 2017<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Constitutional aspects<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Levy and collection of CGST and IGST \u2013 Application of CGST\/IGST law; Concept of supply including composite and mixed supplies, inter-State supply, intra-State supply, supplies in territorial waters; Charge of tax; Exemption from tax; Composition levy<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">\u00a0Place of supply<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Time and Value of supply<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Input tax credit<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Computation of GST liability<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">vii. Procedures under GST \u2013 All procedures including registration, tax invoice, credit and debit notes, electronic way bill, accounts and records, returns, payment of tax including reverse charge, refund, job work<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00a0Provisions relating to electronic commerce:<\/span><\/li>\n<\/ul>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Liability to pay in certain cases<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Administration of GST; Assessment and Audit<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Inspection, Search, Seizure and Arrest<\/span><\/li>\n<\/ol>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00a0Demand and Recovery<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00a0Offenses and Penalties<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00a0Advance Ruling<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Appeals and Revision<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Other provisions<\/span><\/li>\n<\/ul>\n<p><b>Section B:<\/b><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Customs Law as contained in the Customs Act, 1962 and the Customs Tariff Act, 1975<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Introduction to customs law including Constitutional aspects<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Levy of and exemptions from customs duties \u2013 All provisions including the application of customs law, taxable<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">the event, a charge of customs duty, exceptions to levy of customs duty, exemption from custom duty<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Types of customs duties:<\/span><\/li>\n<\/ul>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Classification and valuation of imported and export goods<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Officers of Customs; Appointment of customs ports, airports etc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Import and Export Procedures \u2013 All import and export procedures including special procedures relating to baggage, goods imported or exported by post, stores<\/span><\/li>\n<\/ol>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00a0Provisions relating to coastal goods and vessels carrying coastal goods<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Warehousing<\/span><\/li>\n<\/ul>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Drawback<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Demand and Recovery; Refund<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Provisions relating to prohibited goods, notified goods, specified goods, illegal importation\/exportation of goods<\/span><\/li>\n<\/ol>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Searches, seizure and arrest; Offenses; Penalties; Confiscation and Prosecution<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00a0Appeals and Revision; Advance Rulings; Settlement Commission<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00a0Other provisions<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00a0Foreign Trade Policy to the extent relevant to the indirect tax laws<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Introduction to FTP \u2013 legislation governing FTP, salient features of an FTP, administration of FTP.<\/span><\/li>\n<\/ul>\n<p><b>FTP and other related provisions:<\/b><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Basic concepts relating to import and export of goods<\/span><\/li>\n<\/ol>\n<ol start=\"2\">\n<li><span style=\"font-weight: 400;\"> Basic concepts relating to export promotion schemes provided under FTP<\/span><\/li>\n<\/ol>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_custom_heading text=&#8221;CONCLUSION:&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_column_text text_larger=&#8221;no&#8221;]<span style=\"font-weight: 400;\">When it comes to cracking all the three levels of CA, it has been marked and noted that a lot of students give up mid way. Chartered accountants are well paid and this is an extremely prestigious course. If given proper guidance along with hard work, sky&#8217;s the limit and anyone can break through this rigid exam. So, never give up and hang in there until you achieve success!<\/span>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_tta_accordion color=&#8221;white&#8221; spacing=&#8221;20&#8243; c_position=&#8221;right&#8221; active_section=&#8221;&#8221;][vc_tta_section title=&#8221;1. How many levels of the exam are there for CA?&#8221; tab_id=&#8221;1672210613216-700c5220-724f&#8221;][vc_column_text text_larger=&#8221;no&#8221;]<span style=\"font-weight: 400;\">\u00a0levels: Foundation , intermediate and Final level<\/span>[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;2.What is the syllabus of the CA Foundation Course?&#8221; tab_id=&#8221;1672210613269-9574f4a6-6e4c&#8221;][vc_column_text text_larger=&#8221;no&#8221;]<span style=\"font-weight: 400;\">\u00a0<\/span><span style=\"font-weight: 400;\">CA Foundation syllabus includes Principles and Practice of Accounting, Business Laws &amp; Correspondence and Reporting, Mathematics, Logical Reasoning and Statistics and Business Economics and Commercial Knowledge.<\/span>[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;3.What is the syllabus of the CA Intermediate Course?&#8221; tab_id=&#8221;1672210720014-a6d59882-234b&#8221;][vc_column_text text_larger=&#8221;no&#8221;]<span style=\"font-weight: 400;\">\u00a0<\/span><span style=\"font-weight: 400;\">The CA syllabus for the ICAI Intermediate level consists of Accounting, Business Laws, Ethics and Communication, Cost Accounting and Financial Management, Taxation, Advanced Accounting, Auditing and Assurance, Information Technology and Strategic Management and Financial Management, and Economics for Finance.<\/span>[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;4.What is the syllabus of the CA Final Course?&#8221; tab_id=&#8221;1672210753461-d1b67186-113a&#8221;][vc_column_text text_larger=&#8221;no&#8221;]<span style=\"font-weight: 400;\">The ICAI CA syllabus for the Final level consists of Financial Reporting, Strategic Financial Management, Advanced Auditing, and Professional Ethics, Corporate and Economic Laws, Strategic Cost Management and Performance Evaluation, Risk Management, Financial Services and Capital Markets, International Taxation, Economic Laws, Global Financial Reporting Standards, Multidisciplinary Case Study, Direct Tax Laws, and International Taxation and Indirect Tax Laws.<\/span>[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;5.Can I crack CA Foundation in 1st attempt?&#8221; tab_id=&#8221;1672210792384-7e91fdb6-c443&#8243;][vc_column_text text_larger=&#8221;no&#8221;]<span style=\"font-weight: 400;\">The CA syllabus is vast and contains many complex topics but it is not entirely impossible to crack the CA Foundation exam in 1st attempt.<\/span>[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;6. Is CA syllabus changed in 2023?&#8221; tab_id=&#8221;1672210821812-afb96967-1d9e&#8221;][vc_column_text text_larger=&#8221;no&#8221;]<span style=\"font-weight: 400;\">T<\/span><span style=\"font-weight: 400;\">he changes proposed by the ICAI in the CA Intermediate subjects are: <\/span><b>Paper 1 and 5 are merged into one, and one paper is \u2013 Advanced Accounting<\/b><span style=\"font-weight: 400;\">. Enterprise Information Systems is removed from paper 7, and Economics for Finance is removed from paper 8<\/span><span style=\"font-weight: 400;\">.<\/span>[\/vc_column_text][\/vc_tta_section][\/vc_tta_accordion][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text text_larger=&#8221;no&#8221;]Candidates preparing for the highly competitive CA examinations should be well aware of the CA syllabus beforehand. The Institute<\/p>\n","protected":false},"author":1,"featured_media":398,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[4,7,5,6],"tags":[12,11,9,10,13],"class_list":["post-396","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articles","category-ca-final","category-ca-foundation","category-ca-intermediate","tag-best-ca-classes","tag-ca-final","tag-ca-foundation","tag-ca-inter","tag-online-ca-classes"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Complete CA Syllabus &amp; Subjects for ICAI 2023 Exams<\/title>\n<meta name=\"description\" content=\"Candidates preparing for the highly competitive CA examinations should be well aware of the CA syllabus beforehand.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/vsmartacademy.com\/blog\/ca-syllabus\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Complete CA Syllabus &amp; Subjects for ICAI 2023 Exams\" \/>\n<meta property=\"og:description\" content=\"Candidates preparing for the highly competitive CA examinations should be well aware of the CA syllabus beforehand.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/vsmartacademy.com\/blog\/ca-syllabus\/\" \/>\n<meta property=\"og:site_name\" content=\"Vsmart Academy\" \/>\n<meta property=\"article:published_time\" content=\"2022-12-26T13:28:05+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-02-25T08:43:21+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/grepvideos.com\/blog\/wp-content\/uploads\/2022\/12\/Complete-ICAI-CA-Syllabus-and-Subjects-for-Foundation-Inter-and-Final-Exams-for-the-year-2023.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"600\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"vsmart_academy\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"16 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/grepvideos.com\/blog\/#website\",\"url\":\"https:\/\/grepvideos.com\/blog\/\",\"name\":\"Vsmart Academy\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/grepvideos.com\/blog\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/vsmartacademy.com\/blog\/ca-syllabus\/#primaryimage\",\"url\":\"http:\/\/206.189.140.29\/blog\/wp-content\/uploads\/2022\/12\/Complete-ICAI-CA-Syllabus-and-Subjects-for-Foundation-Inter-and-Final-Exams-for-the-year-2023.png\",\"contentUrl\":\"http:\/\/206.189.140.29\/blog\/wp-content\/uploads\/2022\/12\/Complete-ICAI-CA-Syllabus-and-Subjects-for-Foundation-Inter-and-Final-Exams-for-the-year-2023.png\",\"width\":1200,\"height\":600,\"caption\":\"ca syllabus\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/vsmartacademy.com\/blog\/ca-syllabus\/#webpage\",\"url\":\"https:\/\/vsmartacademy.com\/blog\/ca-syllabus\/\",\"name\":\"Complete CA Syllabus & Subjects for ICAI 2023 Exams\",\"isPartOf\":{\"@id\":\"https:\/\/grepvideos.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/vsmartacademy.com\/blog\/ca-syllabus\/#primaryimage\"},\"datePublished\":\"2022-12-26T13:28:05+00:00\",\"dateModified\":\"2023-02-25T08:43:21+00:00\",\"author\":{\"@id\":\"https:\/\/grepvideos.com\/blog\/#\/schema\/person\/b656e97a6f0688f1fd41e2db4d395af3\"},\"description\":\"Candidates preparing for the highly competitive CA examinations should be well aware of the CA syllabus beforehand.\",\"breadcrumb\":{\"@id\":\"https:\/\/vsmartacademy.com\/blog\/ca-syllabus\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/vsmartacademy.com\/blog\/ca-syllabus\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/vsmartacademy.com\/blog\/ca-syllabus\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/grepvideos.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Complete ICAI CA Syllabus and Subjects for Foundation, Inter and Final Exams for the year 2023\"}]},{\"@type\":\"Person\",\"@id\":\"https:\/\/grepvideos.com\/blog\/#\/schema\/person\/b656e97a6f0688f1fd41e2db4d395af3\",\"name\":\"vsmart_academy\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/grepvideos.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/83e186daafeba3e7755d3f4f1d0dc41d48d26e0bbb770349c900b267be882401?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/83e186daafeba3e7755d3f4f1d0dc41d48d26e0bbb770349c900b267be882401?s=96&d=mm&r=g\",\"caption\":\"vsmart_academy\"},\"sameAs\":[\"https:\/\/vsmartacademy.com\/blog\/\"],\"url\":\"http:\/\/206.189.140.29\/blog\/author\/vsmart_academy_blog\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Complete CA Syllabus & Subjects for ICAI 2023 Exams","description":"Candidates preparing for the highly competitive CA examinations should be well aware of the CA syllabus beforehand.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/vsmartacademy.com\/blog\/ca-syllabus\/","og_locale":"en_US","og_type":"article","og_title":"Complete CA Syllabus & Subjects for ICAI 2023 Exams","og_description":"Candidates preparing for the highly competitive CA examinations should be well aware of the CA syllabus beforehand.","og_url":"https:\/\/vsmartacademy.com\/blog\/ca-syllabus\/","og_site_name":"Vsmart Academy","article_published_time":"2022-12-26T13:28:05+00:00","article_modified_time":"2023-02-25T08:43:21+00:00","og_image":[{"width":1200,"height":600,"url":"https:\/\/grepvideos.com\/blog\/wp-content\/uploads\/2022\/12\/Complete-ICAI-CA-Syllabus-and-Subjects-for-Foundation-Inter-and-Final-Exams-for-the-year-2023.png","type":"image\/png"}],"twitter_card":"summary_large_image","twitter_misc":{"Written by":"vsmart_academy","Est. reading time":"16 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebSite","@id":"https:\/\/grepvideos.com\/blog\/#website","url":"https:\/\/grepvideos.com\/blog\/","name":"Vsmart Academy","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/grepvideos.com\/blog\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/vsmartacademy.com\/blog\/ca-syllabus\/#primaryimage","url":"http:\/\/206.189.140.29\/blog\/wp-content\/uploads\/2022\/12\/Complete-ICAI-CA-Syllabus-and-Subjects-for-Foundation-Inter-and-Final-Exams-for-the-year-2023.png","contentUrl":"http:\/\/206.189.140.29\/blog\/wp-content\/uploads\/2022\/12\/Complete-ICAI-CA-Syllabus-and-Subjects-for-Foundation-Inter-and-Final-Exams-for-the-year-2023.png","width":1200,"height":600,"caption":"ca syllabus"},{"@type":"WebPage","@id":"https:\/\/vsmartacademy.com\/blog\/ca-syllabus\/#webpage","url":"https:\/\/vsmartacademy.com\/blog\/ca-syllabus\/","name":"Complete CA Syllabus & Subjects for ICAI 2023 Exams","isPartOf":{"@id":"https:\/\/grepvideos.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/vsmartacademy.com\/blog\/ca-syllabus\/#primaryimage"},"datePublished":"2022-12-26T13:28:05+00:00","dateModified":"2023-02-25T08:43:21+00:00","author":{"@id":"https:\/\/grepvideos.com\/blog\/#\/schema\/person\/b656e97a6f0688f1fd41e2db4d395af3"},"description":"Candidates preparing for the highly competitive CA examinations should be well aware of the CA syllabus beforehand.","breadcrumb":{"@id":"https:\/\/vsmartacademy.com\/blog\/ca-syllabus\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/vsmartacademy.com\/blog\/ca-syllabus\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/vsmartacademy.com\/blog\/ca-syllabus\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/grepvideos.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Complete ICAI CA Syllabus and Subjects for Foundation, Inter and Final Exams for the year 2023"}]},{"@type":"Person","@id":"https:\/\/grepvideos.com\/blog\/#\/schema\/person\/b656e97a6f0688f1fd41e2db4d395af3","name":"vsmart_academy","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/grepvideos.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/83e186daafeba3e7755d3f4f1d0dc41d48d26e0bbb770349c900b267be882401?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/83e186daafeba3e7755d3f4f1d0dc41d48d26e0bbb770349c900b267be882401?s=96&d=mm&r=g","caption":"vsmart_academy"},"sameAs":["https:\/\/vsmartacademy.com\/blog\/"],"url":"http:\/\/206.189.140.29\/blog\/author\/vsmart_academy_blog\/"}]}},"_links":{"self":[{"href":"http:\/\/206.189.140.29\/blog\/wp-json\/wp\/v2\/posts\/396","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/206.189.140.29\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/206.189.140.29\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/206.189.140.29\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/206.189.140.29\/blog\/wp-json\/wp\/v2\/comments?post=396"}],"version-history":[{"count":11,"href":"http:\/\/206.189.140.29\/blog\/wp-json\/wp\/v2\/posts\/396\/revisions"}],"predecessor-version":[{"id":418,"href":"http:\/\/206.189.140.29\/blog\/wp-json\/wp\/v2\/posts\/396\/revisions\/418"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/206.189.140.29\/blog\/wp-json\/wp\/v2\/media\/398"}],"wp:attachment":[{"href":"http:\/\/206.189.140.29\/blog\/wp-json\/wp\/v2\/media?parent=396"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/206.189.140.29\/blog\/wp-json\/wp\/v2\/categories?post=396"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/206.189.140.29\/blog\/wp-json\/wp\/v2\/tags?post=396"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}