Chartered Accountant

Foundation is the entry-level course for the Chartered Accountancy (CA) program administered by the Institute of Chartered Accountants of India (ICAI). This foundational stage is designed to build strong basics in accounting, finance, law, and business principles for aspiring CAs. Eligibility & Registration

• Students who have appeared for or passed Class 12 from a recognized board are eligible to register.
• Registration should be completed at least four months before the exam date, which is held in May, September, and November each year.
• There is provisional registration for students who have passed Class 10, but only Class 12 graduates may appear for the exam

Syllabus CA Foundation includes four papers :

1. Principles and Practice of Accounting
2. Business Laws and Business Correspondence & Reporting
3. Business Mathematics and Logical Reasoning & Statistics
4. Business Economics

Course Structure & Exam Pattern

• The exam is offline (pen & paper) and consists of both objective and subjective questions.
• Duration: 3 hours for Papers 1 & 2; 2 hours for Papers 3 & 4.
• Minimum study period: 4 months after registration.
• There is no age limit to register.
• Passing criteria: 40% marks in each paper and 50% aggregate overall.

The CA Intermediate course is the second level of the Chartered Accountancy program, conducted by the Institute of Chartered Accountants of India (ICAI). It is a crucial stage that builds upon the foundation level and dives deeper into accounting, taxation, law, auditing, and financial management, preparing students for advanced professional expertise. Course Structure The CA Intermediate course is divided into two groups, each containing three papers, making a total of six papers: Group I :

1. Advanced Accounting
2. Corporate and Other Laws
3. Taxation (Income Tax and Goods & Services Tax)

Group II :

4. Cost and Management Accounting
5. Auditing and Ethics
6. Financial Management and Strategic Management

Exam Pattern

• The exam includes both subjective and objective-type questions (including MCQs).
• Each paper carries 100 marks.
• Exams are conducted three times a year.
• Students can appear for either group separately or both groups together.

Eligibility and Registration

• Students who have cleared the CA Foundation or Intermediate (Direct Entry route) are eligible.
• Registration is required at least four months prior to the examination.

The CA Final is the final and most advanced stage in the Chartered Accountancy course conducted by the Institute of Chartered Accountants of India (ICAI). Completion of the CA Final exams marks the transition from a student to a professional Chartered Accountant. Eligibility

• Completion of both groups of the CA Intermediate exam.
• Completion of the mandatory two years of articleship (practical training).
• Registration for the CA Final course through ICAI.

Course Structure The CA Final course is divided into two groups, each having three papers, for a total of six papers: Group 1:

1. Financial Reporting
2. Strategic Financial Management
3. Advanced Auditing, Assurance, and Professional Ethics

Group 2:

4. Direct Tax Laws and International Taxation
5. Indirect Tax Laws
6. Integrated Business Solutions (includes a multidisciplinary case study and strategic management)