ICAI CA Syllabus 2025: Download Latest Syllabus for CA Foundation Course

In the CA Foundation course, there are four papers whereas in the CA Intermediate and Final courses, there are eight papers each. Candidates have to clear each paper with minimum 40 per cent marks to be able to clear the CA course levels. The minimum marks requirement is mandatory and common for all candidates. Candidates can take any number of attempts to clear the course papers or the course level. A very less percentage of candidates are able to clear any CA course level in the first attempt. The question papers of each course are high difficulty level and require long hours of study.

No, there is no change in the syllabus of any of the CA papers for sessions of 2024. The course training and examinations for 2024 are based on the previously available CA syllabus. The syllabus and sample questions papers can be downloaded from the ICAI CA website. It is also shared with students upon registration. To further familiarize candidates with the syllabus of CA Foundation, CA Intermediate and CA Final courses, the ICAI conducts mock test sessions which registered candidates can take as per the schedule.

The Institute of Chartered Accountants of India, the agency that conducts and regulates CA profession in the country, prescribes the CA syllabus for all three levels- Foundation, Intermediate and Final as well as other courses/certifications. They are the sole authority in India for deciding the syllabus, pattern, course structure, pedagogy, exam, eligibility, fees and CA certification. When candidates complete the CA Foundation, Intermediate and Final courses, then the ICAI offers certification to them for professional practice. Only ICAI certification is considered valid in India for practice of Chartered Accountancy as a profession.

ICAI CA Foundation is the first level of the course. This level may be considered the easiest of all the courses. The syllabus of ICAI CA Foundation includes the following topics:

• Principles and Practice of Accounting
• Business Laws and Business
• Correspondence and Reporting
• Business Mathematics
• Logical Reasoning and Statistics
• Business Economics
• Business and Commercial Knowledge

Candidates need to clear all the papers relate to these subjects in order to move to Intermediate level. The minimum score requirement id 40 per cent in every paper.

Step 1: Know the details of CA Foundation syllabus and exam pattern

• Check the syllabus for the CA Foundation exam.
• Understand the marking scheme and the weightage of each subject.

Step 2: Make a time table for preparation

• Allocate time for each subject and stick to the schedule.
• Set aside dedicated study hours each day to cover the syllabus.
• Join a coaching institute for guidance and mentorship

Step 3: Get study material including, books and sample papers for practising

• Use the recommended textbooks and study materials for each subject.
• Practice with sample papers and revision tests to improve your understanding of the topics and concepts.

Step 4: Analyse your preparation, take mock tests and revise

• Analyze your progress and identify your strengths and weaknesses.
• Take mock tests to simulate the actual exam experience and improve your time management skills.
• Revise the subjects regularly to retain the information and improve your confidence.

Candidates need to score 40 per cent in each paper of every group/course level and 50 per cent in aggregate in all the papers of a group/course level. This minimum mark criterion is applicable to all three courses - CA Foundation, CA Intermediate and CA Final. Candidates cannot move to the next level of the Chartered Accountancy course until they clear the previous level. A very few percentage of candidates get a high score as the scores of All India toppers are usually below 75%. Candidates can take any number of attempts to clear a course level. The process includes practical training as well.

CA Final is the toughest level of the course, thus you will need to work really hard. Here are some basic CA Final preparation tips for you.

Step 1: Check the CA Final syllabus

• Check the syllabus for the CA Final exam. It has two groups.
• Understand the marking scheme and the weightage of each subject.

Step 2: Make a time table for CA Final preparation

• Allocate time for each paper and stick to the schedule.
• Set aside dedicated study hours for topics you find tough.
• Join a coaching institute for guidance and mentorship

Step 3: Refer to study material including, books and practice sample papers

• Study from the recommended textbooks and study materials only.
• Practice with sample papers and revision tests to improve your understanding of the topics and concepts.

Step 4: Analyse your preparation, take mock tests and revise

• Analyze your progress and identify your strengths and weaknesses.
• Take mock tests to gain control on tough topics.
• Revise notes regularly to retain the information.

Remember, CA Final is a high difficulty level course and requires consistent and dedicated effort to clear. It is a known fact that no one can clear it in the first attempt. So, don’t get bogged down by low performance in the first attempt. Keep at it.

Yes, one can pursue the ICAI CA course after graduation. Such candidates will not have to complete the CA Foundation level first. They can directly register for the CA Intermediate course and pursue the professional certification course. If the candidate has completed graduation with a commerce degree, it will be advantageous for them in pursuing CA. Many CA aspirants pursue BCom or BCom (Hons) before registering for the Chartered Accountancy course. It helps them in coping with the vast syllabus of the CA programme better. A lot of topics that are a part of the CA course, are taught in BCom and BCom (Hons) courses.

The time duration of CA exams varies for each paper. Some CA exam papers are of two hours duration whereas some are of three hours duration. The ICAI CA exams are conducted from 2:00 pm to 4:00 pm and 2:00 pm to 5:00 pm. The exam timings of every paper will be mentioned in the date sheet and the CA admit card of each candidate. Given below is the table indicating CA Foundation, Intermediate and Final exam timings:

Some of the colleges for the admission of BAF are Akbar Peerbhoy College of Commerce & Economics, Maulana Shaukat Ali Road, Mumbai – 400 008.
 H R College Of Commerce & Economics, Dinshaw Waccha Road, Churchgate, Mumbai – 400 020
 People’s Education Society’s Siddharth College of Commerce & Economics, Anand Bhavan, Dr. D N Road, Fort, Mumbai – 400 023    Ghanshaymdas Saraf Girls College of Arts and Commerce, Sarvodaya Balika Vidyalaya Bhavan, Swami Vivekanand Road, Malad (West), Mumbai – 400 064
4 M L Dahanukar College of Commerce, Dixit Road, Vile Parle (East), Mumbai – 400 056  Maratha Mandir College of Commerce, Maratha Mandir Marg, Mumbai Central, Mumbai – 400 008 Birla College of Arts, Science & Commerce, Kalyan, Dist. – Thane 

these are some of the colleges in Mumbai where you can get admissions with the least attendance issues. 

The Integrated Professional Competence Course or IPCC examination is an improvised version of the PCC examination for Chartered Accountants in India. A student can register for IPCC after completing the CA CPT (Foundation) exam, without article registration.

After clearing the Group-I papers of the IPCC, the aspirant can register for the articles. Under the new scheme of IPCC, the student is eligible to appear for the final year examination during their last six months of their article ship.

All the candidates who had registered for the PCC examination on or before January 2009 were eligible to appear in the new version of the IPCC examination. They have to complete the nine months of the study course and a hundred hours of orientation course and Information Technology Training before taking up the final Group-II examination of CA Intermediate course.  

PCC or IPC is the first stage of the Chartered Accountancy course curriculum wherein only working knowledge of core and allied subjects is covered.

The objective of the PCC course is to lay a strong foundation for Chartered Accountants in the preparation and presentation of financial statements. In PCC, candidates also learn the computerized accounting system. The course curriculum includes the following subjects:

• Advanced Accounting (100 Marks)
• Auditing and Assurance (100 Marks)
• Law, Ethics, and Communication (100 Marks) 
• Cost Accounting and Financial Management (100 Marks)
• Taxation (100 Marks)
• Information Technology and Strategic Management (100 Marks)