Chartered Accountant (CA) Course Overview
The Chartered Accountancy (CA) Course, conducted by the Institute of
Chartered Accountants of India (ICAI), is a professional program
structured into three levels, requiring students to clear rigorous exams,
complete practical training, and fulfill self-paced learning requirements.
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CA Course Structure & Papers
CA Foundation (Entry-Level) - 4 Papers
- Paper 1: Principles and Practice of Accounting
- Paper 2: Business Laws and Business Correspondence & Reporting
- Paper 3: Business Mathematics, Logical Reasoning & Statistics
- Paper 4: Business Economics and Business and Commercial Knowledge
Exam Pattern:
- Papers 1 & 2: Subjective
- Papers 3 & 4: Objective (Negative marking applies)
CA Course Structure & PapersCA Intermediate - 6 Papers
(Divided into Two Groups)
Group I:
- Paper 1: Advanced Accounting
- Paper 2: Corporate and Other Laws
- Paper 3: Taxation (Direct & Indirect Taxes)
Group II
- Paper 4: Cost and Management Accounting
- Paper 5: Auditing and Ethics
- Paper 6: Financial Management and Strategic Management
CA Final - 6 Papers (Divided into Two Groups)
Group I:
- Paper 1: Financial Reporting
- Paper 2: Advanced Financial Management
- Paper 3: Advanced Auditing, Assurance, and Professional Ethics
Group II
- Paper 4: Direct Tax Laws & International Taxation
- Paper 5: Indirect Tax Laws (GST & Customs)
- Paper 6: Integrated Business Solutions (Multi-disciplinary case study)
Total Papers in CA Course: 16
Self-Paced Online Modules (SPOM)
(CA Final Level)
As part of the new ICAI curriculum, students must complete Self-Paced
Online Modules (SPOM) to enhance their professional skills.
SPOM Structure (Divided into 4 Sets)
1. Set A (Mandatory): Corporate and Economic Laws (40 Hours)
2. Set B (Mandatory): Strategic Cost and Performance Management (40 Hours)
3. Set C (Elective, Choose 1 – 20 Hours)
2. Set B (Mandatory): Strategic Cost and Performance Management (40 Hours)
3. Set C (Elective, Choose 1 – 20 Hours)
- Risk Management
- Sustainable Development & Sustainability Reporting
- Public Finance & Government Accounting
- Insolvency & Bankruptcy Code, 2016
- International Taxation
- The Arbitration & Conciliation Act, 1996
- Forensic Accounting
- Valuation
- Financial Services & Capital Markets
- Forex & Treasury Management
4. Set D (Multidisciplinary, Choose 1 – 20 Hours)
- The Constitution of India & Art of Advocacy
- Psychology & Philosophy
- Entrepreneurship & Start-up Ecosystem
- Digital Ecosystem and Controls
Access: Available on ICAI Digital Learning Campus Portal
Assessment: Mandatory evaluation after completing prescribed learning hours
Assessment: Mandatory evaluation after completing prescribed learning hours
CA Course Passing Criteria
Minimum 40% in each paper
Minimum 50% aggregate per group
Key Features of the CA Program
✔ Comprehensive 3-Level Examination System
✔ 3-Year Articleship Training for Practical Exposure
✔ Self-Paced Learning through SPOM
✔ Flexible Study Approach with Online & Offline Support
✔ Global Recognition as a Professional Qualification
✔ 3-Year Articleship Training for Practical Exposure
✔ Self-Paced Learning through SPOM
✔ Flexible Study Approach with Online & Offline Support
✔ Global Recognition as a Professional Qualification
Registration & Exam Windows
CA Foundation
Exam Windows: May & November
CA Intermediate & Final
Exam Windows: May & November