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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

  • CA foundation consists of  2 objective & 2 descriptive papers  ( in total 4 papers – 100 marks each summing to 400 .)

  • 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

  • Descriptive type examinations. A candidate is tested for working knowledge at the Intermediate level

  • Intermediate examination comprises of two groups,

  • 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

  • Descriptive type examinations. A candidate is tested for Advanced knowledge at the Final level

  • Final examination comprises of two groups,

  • 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