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 ICAI CA Syllabus & Subjects for Foundation, Inter & Final (2022)

ICAI CA Syllabus & Subjects for Foundation, Inter & Final (2022)

ICAI CA Syllabus Nov 2022: Latest Syllabus for CA Foundation, Intermediate and Final Courses

Hey CA Students, in this article, we are going to share the complete CA Syllabus and Subjects for CA Nov 2022 for all three CA exam levels. 

As we know, the CA Exam syllabus is prescribed by the ICAI. 

The CA course is divided into three levels: 

  • CA Foundation, 
  • CAIntermediate, and CA Final. 

Every level has different difficulty levels with different subjects and ways of attempting the exam. The CA Foundation curriculum has four subjects similar to what you studied in 11th and 12th grade.

On the other hand, the CA Inter and Final curriculum is lengthy and has eight subjects at each level. Each courses CA syllabus must be completed within a certain period to appear for the exam. 

In May and November, the ICAI CA exams for the Foundation, Intermediate, and Final courses are twice a year.

There are no changes to the Nov 2022 CA curriculum. Thus, in this article, you will find the ICAI CA syllabus Nov 2022 Exam for all three levels.

CA Course and Syllabus Nov 2022 Highlights:

ICAI CA Exams

Details of Exam
CA Exam NameChartered Accountancy (CA) exam
Exam Conducting BodyICAI - ICAI - The Institute of Chartered Accountants of India
Exam Levels
  • CA Foundation
  • CA Intermediate
  • CA Final
Number of papers 
  • CA Foundation: 4 
  • CA Intermediate: 8
  • CA Final: 8
CA Course Duration5 years
Frequency of Exams

Twice in a year

  • May
  • November
Minimum eligibility10+2 qualification
Number of attemptsMultiple


CA Foundation Nov 2022 Course Syllabus: 
 

Here, The Students can download the Chartered Accountant Nov 2022 syllabus pdf 

CA Exams Syllabus 2022

PDF Link 

CA Foundation SyllabusDownload
CA Inter SyllabusDownload
CA Final SyllabusDownload

 

CA Foundation Nov 2022 Course Syllabus:

There are four sections to the CA Foundations course. Here is what you should expect to learn in each of CA Foundations four exams: 

CA Foundation Exam Paper-1: Principles and Practice of Accounting

This is a total 100 marks paper. A candidate must have to secure a 40% mark to qualify for this paper. 

Module-1

Module-2

Chapter 1: Theoretical FrameworkChapter 7: Preparation of Final Accounts of Sole Proprietors

Chapter 2: Accounting Process: 

  • Preparation of Trial Balance
  • Rectification of Errors etc,
Chapter 8: Partnership Accounts
Chapter 3: Bank Reconciliation StatementChapter 9: Financial Statements of Not-for-Profit Organizations
Chapter 4: InventoriesChapter 10: Company Accounts
Chapter 5: Concept and Accounting of Depreciation
Chapter 6: Accounting for Special Transactions

 

 

 

 

CA Foundation Exam Paper-2: Business Laws and Business Correspondence and Reporting

This paper has two parts. 

Part 1: Comprises Business Law, which carries 60 marks

Part 2: Comprises Business Correspondence and Reporting, which has to carry 40 marks. 

Paper 1 Sec A: Business Laws

Paper 2 Sec B: Business Correspondence and Reporting

Chapter 1: The Indian Contract Act, 1872Chapter 1: Communication
Chapter 2: The Sale of Goods Act, 1930Chapter 2: Sentence types (Direct, Indirect, Active-Passive Speech)
Chapter 3: The Indian Partnership Act, 1932

Chapter 3: Vocabulary

Vocabulary Root Words, Synonyms, Antonyms, Prefixes, Suffixes,  Phrasal verbs, Collocations & Idioms.

Chapter 4: The Limited Liability Partnership Act, 2008Chapter 4: Comprehension Passages
Chapter 5: The Companies Act, 2013Chapter 5: Note Making
Chapter 6: Introduction to Basics of Writing
Chapter 7: Precis Writing
Chapter 8: Article Writing
Chapter 9: Report Writing
Chapter 10: Writing Formal Letters and Official Communication
Chapter 11: Writing Formal Mails
Chapter 12: Resume Writing
Chapter 13: Meetings

 

CA Foundation Paper-3: Business Mathematics, Logical Reasoning, and Statistics

Paper 3 has three parts, and each part carries distinct marks Topics for paper 3

Part A: Business Mathematics

Part B: Logical Reasoning

Part-C: Statistics

Chapter 1: Ratio and Proportion, Indices, LogarithmsChapter 9: Number Series, Coding and Decoding, and Odd Man OutChapter 14: Statistical Description of Data
Chapter 2: Equations and MatricesChapter 10: Direction TestsChapter 15: Measures of Central Tendency and Dispersion
Chapter 3: Linear InequalitiesChapter 11: Seating ArrangementsChapter 16: Probability
Chapter 4: Time Value of MoneyChapter 12: Blood RelationsChapter 17: Theoretical Distributions
Chapter 5: Basic Concepts of Permutations and CombinationsChapter 13: SyllogismChapter 18: Correlation And Regression
Chapter 6: Sequence and Series - Arithmetic and Geometric ProgressionsChapter 19: Index Number and Time Series
Chapter 7: Sets, Functions, and Relations
Chapter 8: Basic Concepts of Differential and Integral Calculus

 

 

CA Foundation Paper-4: Business Economics and Business and Commercial Knowledge

This paper has two parts. 

Part I: Business Economics

Part 2: Business and Commercial Knowledge

Chapter 1: Nature & Scope of Business EconomicsChapter 1: Business and Commercial Knowledge – An Introduction
Chapter 2: Theory of Demand and SupplyChapter 2: Business Environment
Chapter 3: Theory of Production and CostChapter 3: Business Organizations
Chapter 4: Meaning and Types of MarketsChapter 4: Government Policies for Business Growth
Chapter 5: Business CyclesChapter 5: Organizations Facilitating Business
Chapter 6: Common Business Terminologies


 

CA Intermediate Nov 2022 Syllabus:

The CA Inter Exam syllabus carries eight subjects. This CA level is divided into two groups.

A candidate faces four papers in the first group of the exam and four papers in the second group also face four papers. 

To give CA Final Level, CA candidates must clear the intermediate level. As per the CA syllabus ICAI, a student gets an 8-month duration to complete all these subjects.

Syllabus for CA Intermediate Course Nov 2022

Group IGroup II

Paper - 1: Accounting:

This Accounting paper comprises 100 marks. Students must have to secure a 40% mark to clear this exam.

Topics under this module:

  1. Process of formulation of Accounting Standards including Ind ASs (IFRS converged standards) and IFRSs; convergence vs adoption; objective and concepts of carve-outs.
  2. Framework for Preparation and Presentation of Financial Statements 
  3. Application of Accounting Standards
  4. Company Accounts
  5. Accounting for Special Transactions
  6. Special Type of Accounting
  7. Dissolution of partnership firms including piecemeal distribution of assets; 

The amalgamation of partnership firms; Conversion of partnership firm into a company and Sale to a company; Issues related to accounting in Limited Liability Partnership.

Paper - 5: Advanced Accounting:

This paper consists of 100 marks. Students must have to secure 40% to clear the paper.

Topics under this module:

  1. Application of Accounting Standards. (AS – 7,9,14,18,19,20,24,26,29)
  2. Application of Guidance Notes issued by the ICAI on specific accounting aspects.
  3. Special aspects of Company Accounts.
  4. Reorganization of Companies.
  5. Financial Reporting of Banking, Financial Services, and Insurance.
  6. Valuation of Goodwill.
  7. Consolidated Financial Statements.


 

Paper - 2: Business Laws, Ethics, and Communication:

This paper has 2 parts.

One is company law, and another is other laws. These 2 parts carry 50 marks each.

Topics under this module:

  1. Preliminary
  2. Incorporation of Company and Matters Incidental thereto
  3. Prospectus and Allotment of Securities
  4. Share Capital and Debentures
  5. Acceptance of Deposits by companies
  6. Registration of Charges
  7. Management and Administration
  8. Declaration and Payment of Dividend
  9. Accounts of Companies
  10. Audit and Auditors

Note- Sections of the Companies Act, 1956 which are still in force will form part of your syllabus.

SECTION – B    Other Laws

Laws covered under this section –

  1. The Indian Contract Act, 1872
  2. The Negotiable Instruments Act, 1881
  3. The General Clauses Act, 1897
  4. Interpretation of Statutes.

Paper - 6: Auditing and Assurance:

This is paper is 100 marks.

Topics under this module:

  1. Nature, Objective, and Scope of Audit.
    1. Auditing Concepts.
    2. Standard Setting  Process.
    3. Engagement Standards
  2. Audit Strategy, Audit Planning, and Audit Programme.
  3. Audit Documentation and Audit Evidence
  4. Risk Assessment and Internal Control.
  5. Fraud and Responsibilities of an Auditor in this regard.
  6. Audit in an Automated Environment.
  7. Audit Sampling.
  8. Analytical Procedures.
  9. Audit of Items of Financial Statements.
  10. The Company Audit
  11. Audit Report
  12. Audit of Banks
  13. Audit of Different types of Entities. 

Paper - 4: Taxation

This paper is divided into two sections.

One Section: Income tax law - 50 marks 2nd Section: Indirect taxes -  50 marks also.

SECTION – 1  Income Tax

  1. Basic concepts
  2. Residential status and scope of total income
  3. Income which does not form part of the total income
  4. Heads of Income and computation of Income under various heads-
    1. Salaries
    2. Income from House Property
    3. Income from Business and Profession
    4. Capital Gains
    5. Income from other sources
  5. Income of other persons included in assessees total income
  6. Aggregation of Income, Set off or Carry forward and set off of losses.
  7. Deduction from the Gross Total Income
  8. Computation of total income and tax liability of Individuals.
  9. Advance Tax, Tax deduction at source, and Introduction to Tax Collection at Source
  10. Provisions for filing return of Income and Self Assessment.

SECTION – 2nd   Indirect Taxes

Topics covered under this head are-

  1. Concept of indirect taxes
  2. Concept and features of indirect taxes
  3. Principal indirect taxes
  4. Goods and Services Tax (GST) Laws
  5. GST Laws: An introduction including Constitutional aspects
  6. Levy and collection of CGST and IGST
  7. Application of CGST / IGST law
  8. Concept of supply including composite and mixed supplies
  9. Charge of tax
  10. Exemption from tax
  11. Composition levy

iii. Basic concepts of time and value of supply

  1. Input tax credit
  2. Computation of GST liability
  3. Registration

vii. Tax invoice; Credit and Debit Notes; Electronic way bill

viii. Returns

  1. Payment of tax including reverse charge

Paper - 8: Financial Management and Economics for Finance:

This paper also has two sections. 

Section One: Financial Management

Section 2nd: Economics for Finance. 

Both sections carry 100 marks like paper 7.

SECTION – 1:  Financial Management

Topics under this section:

  • Financial Management and Financial Analysis.
    • Introduction to the Financial Management Functions
    • Financial Analysis through Ratios
  • Financing Decisions
    • Sources of Finance
    • Lease Financing
    • Cost of Capital
    • Capital Structure Decisions
    • Leverages
  • Capital Investment and Dividend Decisions
    • Capital Investment Decisions
    • Adjustment of Risk and Uncertainty in Capital Budgeting Decision
    • Dividend Decisions
  • Management of Working Capital

These are the topics that you will study in depth under this section.

SECTION – 2nd  Economics for Finance

Topics under this section:

  1. Determination of National Income
  2. Public Finance
  3. The Money Market
  4. The International Trade


 


 

The CA intermediate exam consists of 800 total marks. This level of CA is challenging as compared to the CA foundation level.

Therefore, students must pay close attention to this level of exam. 

ICAI CA Final Course Nov 2022 Syllabus

CA final exam is the last step toward a qualified CA. Students, if you want to prefix CA to your names, you must face all these three levels of ca exams. 

The final level exam of CA consists of 8 subjects. ICAI conducts this exam in two groups just like CA Intermediate level.

CA Final Paper 1: Financial Reporting: This paper carries 100 marks. 

Framework for Preparation and Presentation of Financial StatementsAnalysis of Financial Statements
Application of Indian Accounting Standards (Ind AS)Integrated Reporting
Indian Accounting Standards on Group AccountingCorporate Social Responsibility Reporting
Accounting and Reporting of Financial Instruments (as per Ind AS) 


 

CA Final Paper 2: Strategic Financial Management

Financial Policy and Corporate StrategyPortfolio Management
Risk ManagementSecuritization
Security AnalysisMutual Fund
Security ValuationDerivatives Analysis and Valuation
Foreign Exchange Exposure and Risk ManagementInternational Financial Management
Interest Rate Risk ManagementCorporate Valuation
Mergers, Acquisitions, and Corporate RestructuringStartup Finance


 

CA Final Paper 3: Advanced Auditing and Professional Ethics

Auditing Standards, Statements, and Guidance NotesSpecial features of audit of Banks, Insurance & Non-Banking Financial Companies
Audit Planning, Strategy, and ExecutionAudit under Fiscal Laws
Risk Assessment and Internal ControlAudit of Public Sector Undertakings
Special aspects of Auditing in an Automated EnvironmentLiabilities of Auditors
Audit of Limited CompaniesInternal Audit, Management, and Operational Audit
Audit ReportsDue Diligence, Investigation, and Forensic Audit
Audit Committee and Corporate GovernancePeer Review and Quality Review
Audit of Consolidated Financial StatementsProfessional Ethics


 

CA Final Paper 4: Corporate and Economic Laws

Company LawSecurities Laws

 

CA Final Paper 5: Strategic Cost Management and Performance Evaluation

Part A: Strategic Cost Management and Decision MakingPart A: Strategic Decision Making
Strategic Cost ManagementDecision Making
Cost Management Techniques

Pricing Strategies/ Decisions

 

Cost Management for Specific Sectors
Part B: Performnce Evaluation and ControlPart B: Managerial Control
Performance Measurement and EvaluationBudgetary Control
Divisional Transfer PricingStandard Costing
Strategic Analysis of Operating IncomeCase Study

 

CA Final Paper 6 A: Risk Management

Introduction to riskCredit risk measurement and management
Source and evaluation of risksThe risk associated with corporate governance
Risk managementEnterprise Risk Management
Evaluation of Risk Management StrategiesOperational Risk Management
Risk model

 

CA Final Paper – 6 B: Financial Services and Capital Markets

Global Financial MarketsGlobal Financial Markets
Impact of various Policies on Financial MarketsImpact of various Policies on Financial Markets
Capital Market - PrimaryCapital Market - Primary
Capital Market - SecondaryCapital Market - Secondary
Money MarketMoney Market
Institutions and IntermediariesInstitutions and Intermediaries
Commodity MarketCommodity Market
Banking as a source of Capital including NBFCsBanking as a source of Capital including NBFCs
Mutual FundsMutual Funds

 

CA Final Paper – 6 C: International Taxation

Part I- Taxation of International Transactions and Non-resident Taxation in IndiaPart II - Other aspects of International Taxation
Transfer Pricing provisions under the Income-tax Act, 1961Overview of Model Tax Conventions
Other Provisions relating to the taxation of international transactions and non-resident taxation under the Income-tax Act, 1961Tax treaties, Applications, and Interpretation
Law and Procedures under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 – An Overview.Anti Avoidance Measures
Taxation of E-Commerce Transactions

 

CA Final Paper – 6 D: Economic Laws

World Trade Organization (WTO) covers its Role, Principles, Functions, and Dispute Settlement MechanismPrevention of Money Laundering Act, 2002 and Rules/ Regulations
Competition Act, 2002 and Rules/ RegulationsForeign Exchange Management Act, 1999 and Rules/ Regulations
Real Estate (Regulation and Development) Act, 2016 [Central Act and Rules/ Regulations]Prohibition of Benami Property Transactions Act, 1988 and Rules/ Regulations
Insolvency and Bankruptcy Code, 2016 and Rules/ Regulations

 

CA Final Paper – 6 E: Global Financial Reporting Standards

Conceptual Framework for Financial Reporting as per IFRSApplication of International Financial Reporting Standards
Significant differences between IFRS and US GAAPs 

 

CA Final Paper – 6 F: Multidisciplinary Case Study

Financial Accounting and ReportingManagement Accounting
Audit and AssuranceCorporate Laws
TaxationBusiness Strategy and Management
Finance and Financial Management

 

CA Final Paper – 7: Direct Tax Laws and International Taxation

Part I : Direct Tax LawsPart II: International Taxation

 

CA Final Paper 8: Indirect Tax Laws

Part-I: Goods and Services TaxPart-II: Customs & FTP


 

The CA intermediate exam consists of 800 total marks. This level of CA is challenging as compared to the CA foundation level & CA inter.

Therefore, students must pay close attention to this level of exam & have to score 40% marks to clear the CA exams like our shining stars:

We hope, this article will be useful for your CA exam preparation.

Stay tuned with catestseries.org for more CA Nov 2022 updates!

Q : How many levels of the CA course are there for the qualified CA?
A: The ICAI conducts three levels of CA exams. CA Foundation, intermediate, and final levels. After completing all three levels, a Chartered Accountant certificate should be acquired.
Q : How many subjects are there in the CA inter exam Nov 2022?
A: The CA intermediate exam consists of eight topics. This exam is divided into two sections. Each group has four papers.This exam is valued 800 marks.The exam is conducted twice a year, once in May and once in November.
Q : What is the syllabus of ICAI CA Foundation course Nov 2022?
A: The syllabus of ICAI CA Foundation Nov 2022 course includes Principles and Practice of Accounting, Business Laws and Business Correspondence and Reporting, Business Mathematics, Logical Reasoning and Statistics and Business Economics and Business and Commercial Knowledge.
Q : What is the syllabus of the ICAI CA Inter course in Nov 2022?
A: The syllabus of ICAI CA Inte Nov 2022 course includes Accounting, Business Laws, Ethics and Communication, Cost Accounting and Financial Management, Taxation, Advanced Accounting, Auditing and Assurance, Information Technology and Strategic Management and Financial Management, and Economics for Finance.
Q : What is the syllabus of the ICAI CA Final course in Nov 2022?
A: The syllabus of the ICAI CA Final Nov 2022 course includes Financial Reporting, Strategic Financial Management, Advanced Auditing, and Professional Ethics, Corporate and Economic Laws, Strategic Cost Management and Performance Evaluation, Risk Management, Financial Services and Capital Markets, International Taxation, Economic Laws, Global Financial Reporting Standards, Multidisciplinary Case Study, Direct Tax Laws, and International Taxation and Indirect Tax Laws.
Q : What is the time duration of CA exams?
A: The time duration of CA exams varies for each paper. Some papers are of two hours duration whereas some are of three hours duration. Overall CA Course duration is of 5years.
Q : How many attempts are required to clear CA exams?
A: There is no fixed number of attempts prescribed or recommended to clear CA exams.
Q : Is ICAI study material sufficient for CA Inter Exam?
A: ICAI study material along with test papers of catestseries.org is enough for good preparation for CA inter exams.
Q : Which is the best ca test series?
A: CAtestseries is the most reliable and quality test series for the CA foundation exam. Their past result is more than 74%
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