ICAI CA New Scheme LIVE: Syllabus, Study materials, FAQs and other details here

Click here for study materials for CA Courses under the new scheme

Foundation Course

Intermediate Course

Self-Paced Online Modules

Final Course

1. All existing students will be automatically converted without any fee in the New Scheme after declaration of November/December, 2023 Exams results.
2. After Conversion at SSP Portal, Study Material Kit can be order through Centralized Distribution System (CDS) by paying Rs.500/- and Rs.1000/- for Foundation, Intermediate and Final Courses respectively.
3. Group-wise and paper-wise exemption will be announced by the Examination Department separately.
4. Self-Paced Online Modules can be undergone only after passing both Groups of Intermediate Examinations
5. Students who have qualified both Groups of Intermediate (8 Papers) are exempted from undergoing Self-Paced Online Modules SET-C & SET-D.
6. Exemption in Self-Paced Online Modules in either SET-C or SET-D will be applicable for students who have passed seven papers at the Intermediate level.
   1. Final Course Students unsuccessful in Existing Scheme will appear in May, 2024 Exam under New Scheme after automatic conversion. Such Students may qualify Self-Paced Online Modules SET-A & B after passing May, 2024 exam but before applying for membership. If unsuccessful in May, 2024, would be eligible for subsequent examination only after qualifying Self-Paced Online Modules SET-A and SET-B. SelfPaced Online Modules C & D will be exempted for such students.

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SET A Corporate and Economic Laws (100 Marks) [Compulsory]

SET B Strategic Cost and Performance (100 Marks) Management [Compulsory]

SET C Elective (100 Marks) (Choose one module)

Risk Management Sustainable Development and Sustainability Reporting Public Finance and Government Accounting The Insolvency and Bankruptcy Code, 2016 International Taxation The Arbitration and Conciliation Act, 1996 Forensic Accounting Valuation Financial Services and Capital Markets Forex and Treasury Management

SET D Towards developing inherent traits of (100 Marks) CA students and incorporating Multidisciplinary approach envisaged in NEP, 2020] (Choose one module) The Constitution of India & Art of Advocacy Psychology & Philosophy Entrepreneurship & Start-Up Ecosystem Digital Ecosystem and Controls.

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Paper 1 Financial Reporting (100 marks)

Paper 2 Advanced Financial Management (100 marks)

Paper 3 Advanced Auditing, Assurance (100 marks) and Professional Ethics Group I

Paper 4 Direct Tax Laws and International Taxation (100 marks)

Paper 5 Indirect Tax Laws (100 marks)

Paper 6 Integrated Business Solutions (100 marks) (Multi-disciplinary case study involving Papers 1 to 5 at the final level along with Self-Paced Online Modules Sets A and B and Strategic Management)

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Paper 1 Accounting (100 marks)

Paper 2 Business Laws (100 marks)

Paper 3 Quantitative Aptitude (100 marks) - Business Mathematics - Logical reasoning - Statistics

Paper 4 Business Economics (100 marks)

Click here for CA Foundation course syllabus

Group 1

Paper 1 - Advanced Accounting (100 marks)

Paper 2 - Corporate and Other Laws (100 marks)

Paper 3 - Taxation Section A - Income-tax Law (50 Marks)

Section B - Indirect Taxes (50 Marks)

Group 2

Paper 4 - Cost and Management Accounting (100 marks)

Paper 5 - Auditing and Ethics (100 marks)

Paper 6A - Financial Management (50 Marks)

Paper 6B - Strategic Management (50 Marks)

Click here for detailed syllabus of CA Intermediate Course

The last Foundation Examination under Old Scheme will be held in December 2023 and the last Intermediate and Final Examination under Old Scheme will be held in November 2023.

The last date of commencement of three years of Practical Training is 30th June 2023. The Date of commencement of two years of uninterrupted Practical Training is 1st July 2023.

ICAI has rolled out a new scheme of education and training for Chartered Accountancy courses at all levels on July 1. Read full details here.

The President was happy to note that ICAI has started a “Financial and Tax Literacy” campaign for women. She said that this campaign is very beneficial for rural areas, especially for tribal areas as poor and innocent people are often deceived with the lure of high interest on savings in those areas. She expressed confidence that this campaign would save those people from such frauds. 

Commencement of Registration and Conversion in Foundation Course under New Scheme is 2nd August 2023. Registration for intermediate and Final Courses has already begun on July 1. 

First Foundation Examination under New Scheme will be held in June, 2024 and the first Intermediate and Final Examination under New Scheme will be conducted in  May 2024.