Chartered Accountancy (CA) Course: Fees 2023, Admission, Top Colleges, & Course Levels
Parul ThapaSenior Executive Content
CA or Chartered Accountancy course has three levels – Foundation, Intermediate and Final. CA Foundation course is the first level that candidates have to clear. Intermediate is the second level and Final is the third level that a candidate needs to clear to be certified as a Chartered Accountant.
One can pursue CA course after class 12 or after Graduation. In case a student chooses to pursue CA course after Class 12, he/she will have to register for CA Foundation course. If a student decides to pursue CA course after graduation, he/she can directly register for CA Intermediate course. The CA exams are conducted twice in a year – May and December. Candidates can take the exams multiple times, until they clear course level. Read below to know all about the Chartered Accountant course, including level wise course syllabus and assessment.
Chartered Accountancy: Course and Syllabus
The Chartered Accountancy course can be considered as a part-time education mode as there are no regular classes. After registering for the CA course, candidates study from the study material provided by the ICAI for a few months before appearing for the exam. In the CA Foundation course, one gets a four-month study period, whereas in the Intermediate course, one gets an eight-month study period.
After completing CA Intermediate, one has to register for three-year practical training for Final course. One has to appear in the exams for Final course within the last six months of practical training. Below is the syllabus covered in each CA course and marking schemes (officially known as skill assessment) of education and training at all levels of CA courses:
Also Read: ICAI CA Exams-Dates, Registration, Fees, Eligibility
CA Course: Foundation Level
The CA Foundation course has four papers. Check below the subjects and topics included in the four papers of CA Foundation course:
| CA Foundation Paper |
CA Foundation Topics |
|
|---|---|---|
| Paper 1 |
Principles and Practice of Accounting |
|
| Paper 2 |
Business Laws & Business Correspondence and Reporting |
Section A: Business Laws Section B: Business Correspondence and Reporting |
| Paper 3 |
Business Mathematics and Logical Reasoning & Statistics |
Part 1: Business Mathematics and Logical Reasoning Part 2: Statistics |
| Paper 4 |
Business Economics & Business and Commercial Knowledge |
Part 1: Business Economics Part 2: Business and Commercial Knowledge |
CA Foundation Course – Marking Scheme (Skill Assessment)
In CA Foundation, candidates are assessed on their comprehension and application skills. Check the marking scheme of ICAI CA Foundation course exam below:
| CA Foundation Papers |
Level I: Comprehension & Knowledge |
Level II: Application |
|
|---|---|---|---|
| 1 |
Principles and Practice of Accounting |
5%-20% |
80%-95% |
| 2A |
Business Laws |
50%-65% |
35%-50% |
| 2B |
Business Correspondence and Reporting |
100% |
- |
| 3 |
Business Mathematics and Logical Reasoning & Statistics |
- |
100% |
| 4I |
Business Economics |
40%-50% |
50%-60% |
| 4II |
Business and Commercial Knowledge |
100% |
- |
CA Course: Intermediate Level
The CA Intermediate course is divided into two groups. Both the groups have four papers each. One has to pass both the groups of CA Intermediate course to move to the next level, i.e. Final course. Check below the subjects and topics included in the eight papers of ICAI CA Intermediate course:
| CA Intermediate Groups |
CA Intermediate Paper Name |
|
|---|---|---|
| Group I |
Paper 1: Accounting |
- |
| Paper 2: Corporate and other Laws |
Part 1: Company Law |
|
| Part 2: Other Laws |
||
| Paper 3: Cost and Management Accounting |
- |
|
| Paper 4: Taxation |
Section A: Income Tax Law |
|
| Section B: Indirect Taxes |
||
| Group II |
Paper 5: Advanced Accounting |
- |
| Paper 6: Auditing and Assurance |
- |
|
| Paper 7: Enterprise Information Systems & Strategic Management |
Section A: Enterprise Information Systems |
|
| Section B: Strategic Management |
||
| Paper 8: Financial Management and Economics for Finance |
Section A: Financial Management |
|
| Section B: Economics for Finance |
||
CA Intermediate Course Marking Scheme (Skill Assessment)
In CA Intermediate course too, assessment is made on the candidate’s comprehension and application skills. Given below is the marking scheme of ICAI CA Intermediate Course Exam:
| CA Intermediate Papers |
Level I Comprehension & Knowledge |
Level II Analysis & Application |
|
|---|---|---|---|
| 1 |
Accounting |
5%-15% |
85%-95% |
| 2 |
Part I: Company Law |
40%-55% |
45%-60% |
| 2 |
Part II: Other Laws |
35%-55% |
45%-65% |
| 3 |
Cost and Management Accounting |
20%-30% |
70%-80% |
| 4A |
Income-tax law |
5%-20% |
80%-95% |
| 4B |
Indirect Taxes |
20%-45% |
55%-80% |
| 5 |
Advanced Accounting |
5%-15% |
85%-95% |
| 6 |
Auditing and Assurance |
30%-55% |
45%-70% |
| 7A |
Enterprise Information Systems |
40%-65% |
35%-60% |
| 7B |
Strategic Management |
50%-70% |
30%-50% |
| 8A |
Financial Management |
20%-30% |
70%-80% |
| 8B |
Economics for Finance |
60%-80% |
20%-40% |
CA Course: Final Level
The CA Final course also comprises two groups. Both the groups have four papers each. One has to clear both the course groups to clear the Final level. Given below are the subjects and topics included in the eight papers of CA Final course:
| CA Final Groups |
CA Final Paper Name |
|
|---|---|---|
| Group I
|
Paper 1: Financial Reporting |
- |
| Paper 2: Strategic Financial Management |
- |
|
| Paper 3: Advanced Auditing and Professional Ethics |
- |
|
| Paper 4: Corporate and Economic Laws |
Part I: Corporate Laws |
|
| Part II: Economic Laws |
||
| Group II
|
Paper 5: Strategic Cost Management and Performance Evaluation |
- |
| Paper 6: Elective Paper |
List of Elective Papers: |
|
| 6A Risk Management |
||
| 6B Financial Services and Capital Markets |
||
| 6C International Taxation |
||
| 6D Economic Laws |
||
| 6E Global Financial Reporting Standards |
||
| 6F Multi-disciplinary Case Study |
||
| Paper 7: Direct Tax Laws & International Taxation |
Part 1: Direct Tax Laws |
|
| Part 2: International Taxation |
||
| Paper 8: Indirect Tax Laws |
Part 1: Goods and Services Tax |
|
| Part 2: Customs and FTP |
||
Skill Assessment Final Course – Marking Scheme
In CA Final course, candidates are assessed on their comprehension, application and evaluation skills. Given below is the marking scheme of ICAI CA Final Exam:
| CA Final Papers |
Level I Comprehension & Knowledge |
Level II Analysis & Application |
dLevel III Evaluation & Synthesis |
|
|---|---|---|---|---|
| 1 |
Financial Reporting |
5%-15% |
55%-85% |
15%-25% |
| 2 |
Strategic Financial Management |
10%-20% |
20%-40% |
50%-60% |
| 3 |
Advanced Auditing and Professional Ethics |
15%-25% |
40%-70% |
20%-30% |
| 4 |
Corporate & Economic Laws Part I: Corporate Law |
15%-25% |
40%-55% |
30%-35% |
| Part II: Economic Laws |
30%-50% |
50%-70% |
||
| 5 |
Strategic Cost Management and Performance Evaluation |
10%-15% |
45%-55% |
35%-40% |
| 7 |
Direct Tax Laws & International Taxation Part I: Direct Tax Laws |
5%-10% |
55%-75% |
20%-35% |
| Part II: International Taxation |
40%-50% |
50%-60% |
||
| 8 |
Indirect Tax Laws Part I: Goods and Services Tax |
|
|
|
| Part II: Customs & FTP |
20%-40% |
40%-70% |
10%-20% |
|
Also Read:
FAQs on CA Courses
Q: What are the three levels of a CA course?
- CA Foundation
- CA Intermediate
- CA Final
Q: How can I pursue a CA course?
Q: What is the eligibility criteria for a Chartered Accountancy course?
Q: Which institutes offer CA courses in India?
Q: Can I pursue CA as a profession without completing CA Final course?
Q: What is the duration of the CA course?
Q: When is the examination held for CA courses?
Q: I have an MBA degree. Can I pursue the CA course?
Q: What are the main subjects in the CA course?
Q: Is it mandatory to clear CA Foundation course to register for CA Intermediate course?
Q: How much does a CA earn in India?
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