Are You Trying To Find The CA Subjects or Syllabus? Read This Page, And We'll Provide You With The Complete Chartered Accountant Course Syllabus

Allow us to give you a brief overview of this course. There are three stages to the entire CA course. The entrance level, CA Foundation, is quite basic and nearly entirely consists of material you have already covered in senior secondary school. The CA Intermediate and CA Finals levels, on the other hand, have a relatively extensive syllabus. You will read an advanced version of its core subjects at each stage.

CA Eligibility Requirements

The next step would be to comprehend the requirements and CA Foundation Exam Pattern that are necessary to become one now that you are familiar with the entire form of CA, its levels, and the procedure to obtain the designation. Let's examine both entry points since there are two ways to become a CA, as mentioned in the section above. -

After passing your class 12th examinations in any stream, you can enroll in the CA program by passing the CA Foundation exam. One of the most popular entrances to this path is this one.

CA IPCC: Enrolling in the course at the CA IPCC level is the best choice for those asking how to continue their studies in accounting after completing a pt PG course. If a candidate has chosen to pursue a degree in the field of commerce, they must have at least a 55% overall average. Candidates can sit for this level if they received at least 60% in their UG course.

While comprehending the CA subjects and course details, it is crucial to keep in mind that after passing the second level of the program, CA IPCC, applicants are required to complete a three-year articleship before being allowed to take the CA Final. Candidates will be qualified to pursue a full-time job as chartered accountants after passing all of the CA Final tests.

CA Foundation or CPT Subjects

Given below is the list of subjects in the CA Preparation Syllabus foundation or CPT Subjects 2023:

Paper Number	Subject Name	Marks
Paper 1	Principles and Practices of Accounting	100 Marks
Paper 2	Business Law & Business Correspondence and Reporting Part I: Business Law [60 Marks] Part II: Business Correspondence and Reporting [40 Marks]	100 Marks
Paper 3	Business Mathematics and Logical Reasoning & Statistics Part I: Business Mathematics [40 Marks] Part II: Logical Reasoning [20 Marks] Part III: Statistics [40 Marks]	100 Marks
Paper 4	Business Economics & Business and Commercial Knowledge Part I: Business Economics [60 Marks] Part II: Business and Commercial Knowledge [40 Marks]	100 Marks

 

PAPER – 1 Principle and Practices of Accounting

At this level, Principles and Practices of Accounting is the first subject of the CA Foundation exam syllabus. This course's main topic is this. With the higher level of the CA Course, this topic really advances. The Foundation level covers subjects like –

• Theoretical Framework
• Accounting Process

• Preparation of Trial Balance
• Rectification of Errors etc,

• Bank Reconciliation Statements
• Inventories
• Concepts and Accounting for Depreciation
• Accounting for Special Transactions
• Final Accounts of Sole Proprietors
• Partnership Accounts
• Financial Statements of Not-For-Profit Organizations.
• Introduction to the Company Accounts

PAPER -2 Business Laws and Business Correspondence and Reporting

SECTION – A Business Laws

For aspirants asking for the CA Foundation exam after passing their 12th-grade exams, this is a new course. The syllabus and goal of this topic is to build a fundamental grasp of general business laws and how they apply to businesses.

CONTRACTS COVERED BY THIS SUBJECT-

1. The Indian Contract Act, 1872
2. The Sale of Goods Act, of 1930
3. The Indian Partnership Act, 1932
4. The Limited Liability Partnership Act, 2008
5. The Companies Act, 2013

You will have a foundational understanding of general contracts at this level, which is crucial for applying these rules to your employment. The following levels will provide a thorough comprehension of this topic as well as a thorough understanding of the Companies Act, of 2013, which has been replaced by the Companies Act, of 1956.

SECTION – B Business and Correspondence Reporting

Given the significance of effective communication skills in the corporate context, this topic has just been introduced in the CA Foundation syllabus. The following are the topics covered in this course:

Part – 1   Communication

Part -2    Sentence Types and Word Power

1. Sentence types (Direct, Indirect, Active-Passive Speech)
2. Synonyms, Antonyms, Prefixes, Suffixes, Phrasal verbs, Collocations & Idioms.

Part -3   Vocabulary

Part -4 Comprehension Passages

Part -5 Note Making

Part -6 Introduction to Basic Writing

Part -4 Developing Writing Skills

1. Introduction to Basic Writing
2. Précis Writing
3. Article Writing
4. Report Writing
5. Writing Formal Letters
6. Writing Formal Mails
7. Resume Writing
8. Meetings

These are the general subjects that you covered in your prior classes, as you can see.

PAPER – 3   Business Mathematics, Logical Reasoning, and Statistics

SECTION – A     Business Mathematics

These subjects are familiar to you if you studied math in your senior school classes.

Topics covered are-

1. Ratio and Proportion, Indices and Logarithms
2. Equations and Matrices
3. Linear Inequalities with Objective Functions and Optimization w.r.t. objective function.
4. Time Value of Money
5. Permutations and Combinations
6. Sequence and Series
7. Sets, Relations, and Functions
8. Basic Applications of Differential and Integral Calculus

SECTION – B Logical Reasoning

For all category students, math or non-math, the goal of this exam pattern is to build fundamental logical reasoning skills and rating subjects.

1. Number series, Coding and Decoding, and the odd man out.
2. Direction Tests
3. Seating Arrangements
4. Blood Relations

SECTION – C Statistics

Maths students in their senior secondary classes have gone through all these topics in the ca foundation exam syllabus-

1. Statistical Description of Data
2. Measures of Central Tendency and Dispersion
3. Probability
4. Theoretical Distributions
5. Correlation and Regression
6. Index Numbers 

PAPER – 4 Business Economics and Business and Commercial Knowledge

SECTION – A Business Economics

Learn the fundamentals of business economics and use these ideas to solve straightforward problems.

Topics covered in this section include-

1. Introduction to Business Economics
2. Theory of Demand and Supply
3. Theory of Production and Cost
4. Price Determination in Different Markets
5. Business Cycles

SECTION – B Business and Commercial Knowledge

This is another new topic added to the pattern of the CA Foundation paper to help students gain a fundamental understanding of business and commercial concepts.

Topics covered in this subject area-

1. Business and Commercial Knowledge – An Introduction
2. Business Environment
3. Business Organizations
4. Government Policies for Business Growth
5. Organizations Facilitating Business
6. Common Business Terminologies

These are the four topics that CA Preparation Syllabus, Foundation covers. The two topics mentioned above will get more varied as the levels rise, and their papers will also become more subjective. The final two exams, though, will be objective, and they will also be subject to negative markings. For each accurate response, one mark will be awarded, and a 0.25 mark will be subtracted for each incorrect response.

CA Intermediate or IPCC Subjects

The table given below covers all the CA Exam Pattern and CA Intermediate Preparation Syllabus subjects 2023 for IPCC:

Paper Number	Subject Name	Marks
Paper 1	Accounting	100 Marks
Paper 2	Business Laws, Ethics, and Communication Part I: Business Laws [60 Marks] Part II: Ethics [20 Marks] Part III: Communication [20 Marks]	100 Marks
Paper 3	Cost Accounting and Financial Management Part I: Cost Accounting [50 Marks] Part II: Financial Management [50 Marks]	100 Marks
Paper 4	Taxation  Part I: Income Tax Law [50 Marks] Part II: Indirect Tax Laws [50 Marks]	100 Marks
Paper 5	Advanced Accounting	100 Marks
Paper 6	Auditing and Assurance	100 Marks
Paper 7	Enterprise Information System & Strategic Management Part I: Enterprise Information System [50 Marks] Part II: Strategic Management [50 Marks]	100 Marks

 

PAPER – 1    Accounting

Accounts are the primary subject covered by the entire CA Intermediate syllabus, as we have already mentioned. To prepare the Financial Statements of diverse entities, accounting standards, and other subjects are applied.

Topics covered in this Subject are-

1. Introduction to 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 (as per Accounting Standards)
3. Overview of Accounting Standards
4. Financial Statement of Companies
5. Profit or Loss Pre and Post Incorporation
6. Accounting for bonus issues and the right Issue
7. Redemption of Preference shares and Debentures
8. Investment Accounts 
9. Insurance claims for Loss of Stock or Loss of Profit
10. Accounting Pronouncement

PAPER -2 Corporate and Other Laws

SECTION – A Company Law

To get knowledgeable about business law and use it while auditing companies or creating their financial statements. You can't audit a company's financial statements till you don't know what the law says. In essence, it covers Sections 1 to 148 of the 2013 Companies Act.

Topics covered in this Section are –

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: Students should also be aware that your course will include elements of the Companies Act of 1956 that are still in effect.

SECTION – B    Other Laws

Interpretation of various statutes, and their rules, and developing a basic understanding of these rules is what is covered in this subject of CA Inter.

Laws covered in this section are –

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

PAPER – 3 Cost and Management Accounting

Learn how to prepare cost accounting statements, calculate the costs involved in producing a product, and comprehend cost accounting statements based on CA Exam Pattern.

Topics covered under cost and management accounting are-

• Introduction to Cost and Management Accounting
• Material Cost
• Employee Cost
• Overheads: Absorptions and Costing Methods
• Activity Based Accounting
• Cost Sheet
• Cost Accounting System
• Unit and Batch Costing
• Job Costing and Contract costing
• Process and Operation Costing
• Joint Products and By-Products 
• Service Costing
• Standard Costing
• Marginal Costing
• Budget and Budgetary Control

PAPER – 4 TAXATIONS

As everyone is aware, CA is regarded as a tax planner. An understanding of India's current income tax and goods and services tax is developed through these ca intermediate subjects.

SECTION – A        Income Tax

This section covers topics like-

1. Basic concepts
2. Residential status and scope of total income
3. Income that 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 people included in the 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 – B    Indirect Taxes

As we are all aware, friends, the country's numerous taxes have been replaced by the GST. One Tax, One Nation. As a result, you will need to learn about GST under this CA Inter subject.

Topics covered under this head are-  

1. GST in India
2. Supply Under GST
3. Charge of GST
4. Exemption From GST
5. Time and Value of Supply
6. Input Tax Credit
7. Registration
8. Tax Invoice: Credit and Debit Note
9. Payment of tax
10. Returns

This is the entire syllabus of Group – 1 in Intermediate.

Group – II

PAPER – 5 ADVANCED ACCOUNTING

Applying accounting standards, guidance notes, and laws to the different transactions and events involved in the creation and presentation of business entity financial statements is the goal of this CA intermediate subject.

Additionally, to comprehend and put into practice the regulatory and financial reporting requirements of the banking, financial services, and insurance sectors.

Topics Covered by this Subject are-

1. Application of Accounting Standards. (AS – 7,9,14,18,19,20,24,26,29)
2. Partnership Accounts
3. Accounting for Employee Stock Option Plans
4. Buyback of Securities and Equity Shares with Differential Rights
5. Amalgamation of Companies
6. Internal Reconstruction
7. Liquidation Of Companies
8. Banking Companies
9. Consolidated Financial Statement
10. Accounting Pronouncement

PAPER – 6     AUDITING AND ASSURANCE

As is well known, a chartered accountant's primary responsibility is auditing. The capacity to apply commonly accepted auditing processes, techniques, and abilities in audit and attestation work is acquired by establishing an understanding of the CA intermediate subject's concepts.

Topics covered in this subject are as follows –

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 – 7     ENTERPRISE INFORMATION SYSTEMS AND STRATEGIC MANAGEMENT

SECTION – A     Enterprise Information Systems

Learn about the effects of technology-enabled information systems on corporate processes, risks, and controls.

Topics covered in the above section are as follows –

1. Automated Business Processes
2. Financial and Accounting Systems.
3. Information Systems and its Components.
4. E-Commerce, M-Commerce, and Emerging Technologies.
5. Core Banking Systems.

SECTION – B     Strategic Management

Gain knowledge of technology-enabled information systems, including their effects on corporate operations, hazards, and controls.

Topics covered by this section are as follows-

1. Introduction to Strategic Management.
2. Dynamics of Competitive Strategy.
3. Strategic Management Process.
4. Corporate level strategies.
5. Business Level Strategies.
6. Functional Level Strategies.
7. Organization and Strategic Leadership.
8. Strategy Implementation and Control.

PAPER – 8 FINANCIAL MANAGEMENT AND ECONOMICS FOR FINANCE

SECTION – A Financial Management

To gain knowledge of several facets of financial management and the capacity to use such knowledge in decision-making.

Topics covered in this section are –

• Scope and Objectives of Financial Management
• Types of Financing
• Financial analysis and Planning: Ratio analysis
• Cost of Capital
• Financing Decision: Capital structure
• Financing Decision: Leverages
• Investment Decision
• Risk Analysis in Capital Budgeting
• Dividend Decision
• Management of Working Capital

These are the topics that you will study in depth under this CA Exam Pattern.

SECTION – B Economics for Finance

To comprehend the theories and principles of economics in the context of finance and to gain the skills necessary to deal with practical problems.

Topics covered in this section are as follows-

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

This is the entire course at the Intermediate Level of CA Intermediate Syllabus.

CA Final Subjects 2023

The CA Preparation subjects 2023 in the final level of the exam are grouped into 2 categories namely Group 1 and Group 2. Both of which contain 4 papers each.

Paper Number	Subject Name	Marks
Paper 1	Financial Reporting	100 Marks
Paper 2	Strategic Financial Management	100 Marks
Paper 3	Advanced Auditing and Professional Ethics	100 Marks
Paper 4	Corporate Laws and Economic Laws Part I: Corporate Laws [70 Marks] Part II: Economic Laws [30 Marks]	100 Marks
Paper 5	Strategic Cost Management and Performance Evaluation	100 Marks
Paper 6	Elective [Refer to the table given below]	100 Marks
Paper 7	Direct Tax Laws and International Taxation Part I: Direct Tax Laws [70 Marks] Part II: International Taxation [30 Marks]	100 Marks
Paper 8	Indirect Tax Laws Part I: Goods and Services Tax [75 Marks] Part II: Customs and FTP [25 Marks]	100 Marks

 

Paper 6A: Risk Management	Paper 6C: International Taxation	Paper 6E: Global Financial Reporting Standards
Paper 6B: Financial Services and Capital Markets	Paper 6D: Economic Laws	Paper 6F: Multidisciplinary Case Study

 

PAPER – 1     FINANCIAL REPORTING

A thorough understanding of Accounting Standards, IND AS, Guidance Notes, and the capacity to integrate and solve problems in real-world situations using the AS, IND AS. Create accounting policies and treat them appropriately.

Learn the various reporting and accounting procedures for exceptional transactions and use this information to solve problems for the CA Exam pattern.

Topics covered in this subject at the Final level are-

1. Application of Existing Accounting Standards (AS 15,21,23,25,27,28)

(you will also be required to apply other accounting standards if applicable in other questions).

1. Application of Guidance Notes issued by the ICAI on Specified Accounting Aspects.
2. Framework for the preparation and presentation of Financial Statements.
3. Application of Indian Accounting Standards (IND AS).
4. Consolidated and Separate Financial Statements (as per IND AS)
5. Application of Industry-specific and Transaction-specific Indian Accounting Standards.
6. Business Combinations and Accounting for Corporate Restructuring/ Demerger (As per IND AS).
7. Accounting and Reporting of Financial Instruments (As per IND AS).
8. Accounting for Share-Based Payments. (As per IND AS)
9. Analysis of Financial Statements.
10. Accounting for Carbon Credits
11. Accounting for E-Commerce
12. Emerging Trends in Reporting.

PAPER – 2     STRATEGIC FINANCIAL MANAGEMENT

The goal of this CA Exam Syllabus is to develop your capacity to use financial management theories and methods when making strategic decisions.

Topics covered under this subject are as follows –

1. Financial Policy and Corporate Strategy.
2. Risk Management.
3. Security Analysis.
4. Security Valuation
5. Portfolio Management.
6. Securitization
7. Mutual Funds
8. Derivatives Analysis and Valuation.
9. Foreign Exchange Exposure and Risk Management.
10. International Financial Management.
11. Interest Rate Risk Management
12. Corporate Valuation
13. Mergers, Acquisition, and Corporate Restructuring.
14. Startup Finance

PAPER – 3  ADVANCED AUDITING AND PROFESSIONAL ETHICS

Advanced Auditing and Professional Ethics is the third paper to be given in this series. Learning how to analyze current corporate practices and procedures and use them in auditing engagements is the goal of the CA Preparation Syllabus.

Topics Covered in this Subject are as follows-

1. Auditing Standards, Statements, and Guidance Notes
2. Audit Planning, Strategy, and Execution.
3. Risk Assessment and Internal Control.
4. Special Aspects of Auditing in an Automated Environment.
5. Audit of Limited Companies.
6. Audit Reports.
7. Audit Committee and Corporate Governance.
8. Audit of Consolidated Financial Statements.
9. Special Features of Audit of Banks, Insurance and Non-Banking Financial Companies.
10. Audit under Fiscal Laws.
11. Special Audit Assignments.
12. Audit of Public Sector Undertakings.
13. Liabilities of Auditors.
14. Internal Audit, Management, and Operational Audit.
15. Due Diligence, Investigation, and Forensic Audit.
16. Peer Review and Quality Review.
17. Professional Ethics.

PAPER – 4     CORPORATE AND ECONOMIC LAWS

This subject is divided into two sections, one is Corporate Laws while the other one is Economic Laws.

PART – 1    CORPORATE LAW

This is further divided into two sections one is Company Law and the other one is Securities Law.

SECTION – A     Company Law

The objective behind this subject is to acquire the ability to analyze, interpret and apply the provisions of Company Law in practical situations.

Topics Covered under Company Law are as follows –

Companies Act, 2013

1. Appointment and Qualification of Directors.
2. Appointment and Remuneration of Managerial Personnel.
3. Meetings of Board and its Powers.
4. Inspection, Inquiry, and Investigation.
5. Compromises, Amalgamations, and Arrangements.
6. Prevention of Oppression and Mismanagement.
7. Winding Up.
8. Producer Companies.
9. Companies incorporated outside India.
10. Miscellaneous Provisions.
11. Compounding of Offences, Adjudication, and Special Courts.
12. National Company Law Tribunal and Appellate Tribunal.
13. Corporate Secretarial Practice – Drafting of Notices, Resolutions, Minutes, and Reports

Corporate Secretarial Practice

Drafting notices, Resolutions, and Minutes.

Students should also be aware that the still-applicable portions of the Companies Act of 1956 will be included in your curriculum until the Companies Act of 2013's equivalent sections take effect.

SECTION – B    Securities Law

The objective behind this CA Exam Syllabus is to acquire the ability to analyze the significant provisions of select securities laws.

Topics covered under this head are as follows-

1. The Securities Contract (Regulation) Act, 1956, and Securities Contract (Regulation) Rules, 1957. Introduction and Important Provisions.
2. The Securities Exchange Board of India Act, 1992, SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2009 and SEBI(Listing Obligation and Disclosure Requirements) Regulations, 2015.

PART – 2     ECONOMIC LAWS

The second part of this CA Exam Pattern is Economic Laws and the objective behind this section is to acquire the ability to analyze the significant provisions of Economic Laws.

Topics covered in this part are –

1. The Foreign Exchange Management Act, 1999.
2. The Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002.
3. The Prevention of Money Laundering Act, 2002.
4. Foreign Contribution Regulation Act, 2010.
5. The Arbitration and Conciliation Act, 1996.
6. The Insolvency and Bankruptcy Code, 2016.

PAPER – 5 STRATEGIC COST MANAGEMENT AND PERFORMANCE EVALUATION ( CA Final Costing )

1. To apply various cost management techniques for planning and controlling performance in order to set,

monitor and control strategic objectives.

2. To develop skills of analysis, synthesis, and evaluation in cost management to address challenges and issues which might affect or influence the management of performance within organizations.

The subject is divided into three categories-

• Strategic Cost  Management and Decision Making.
  • Strategic Cost Management
  • Strategic Decision Making
• Performance Evaluation and Control.
  • Performance Evaluation and Reporting.
  • Managerial Control.
• Case Studies (Covering course Concepts)

PART – 1     STRATEGIC COST MANAGEMENT AND DECISION MAKING

Topics covered by the above section are –

1. Introduction to Strategic Cost Management.
2. Modern Business Environment.
3. Learn System and Innovation.
4. Cost Management Techniques.
5. Cost Management for Specific Sectors.
6. Pricing Decision

PART – 2    PERFORMANCE EVALUATION AND CONTROL

1. Performance Measurement and Evaluation
2. Divisional Transfer Pricing
3. Strategic Analysis of Operating Income.
4. Budgetary Control
5. Standard Costing

PART 2: CASE STUDY

PAPER – 6   

You have to choose while registering for the Final Course.

The paper included are-

PAPER – 6A     Risk Management

PAPER – 6B    Financial Services and Capital Markets.

PAPER – 6C    International Taxation.

PAPER – 6D    Economic Laws

PAPER – 6E     Global Financial Reporting Standards

PAPER – 6F Multi-Disciplinary Case Studies

The purpose of including the CA Exam Syllabus in the CA curriculum is to help students better understand the risks that firms face and how to manage them.

To develop the ability to utilize such knowledge to deal with risk-related concerns in actual business situations.

Topics Covered –

1. Introduction to Risk
2. Source and Evaluation of Risks.
3. Risk Management.
4. Evolution of Risk Management Strategies
5. Risk Model
6. Credit Risk Measurement and Management.
7. Risk Associated with the Corporate Governance.
8. Enterprise Risk Management.
9. Operational Risk Management

PAPER – 6B     FINANCIAL SERVICES AND CAPITAL MARKETS

Learning about the Financial Services provided by Banks and Intermediaries, as well as learning about their roles and activities in the Capital Market in particular and the Financial Market as a whole.

Topics covered by this subject are as follows –

1. Global Financial Markets
2. Impact of Various Policies of Financial Markets
3. Capital Market – Primary
4. Capital Market – Secondary
5. Money Market
6. Institutions and Intermediaries
7. Commodity Market
8. A. Banking Management
9. Banking as a source of capital including NBFCs
10. Mutual Funds
11. Private Equity
12. Investment Banking
13. Credit Rating
14. Treasury Operations
15. Risk Management
16. Credit Derivatives
17. Leasing
18. Factoring
19. SEBI Guidelines

The following topics which are covered in SFM and LAW will  also form part of the syllabus-

1. Securitization
2. Fixed Income Securities (Valuation of Bonds/ Debentures)
3. Derivatives
4. Interest Rate Risk
5. The Securities and Exchange Board of India Act, 1992
6. Legislative framework on listing agreements
7. The Securities Contract (Regulation) Act, 1956
8. Chapter III-D of the RBI Act, 1934

PAPER – 6C    INTERNATIONAL TAXATION

The purpose of including this CA Preparation Syllabus in the CA course is to help students gain an understanding of the concepts, principles, and provisions of international tax law as well as how to apply that knowledge when producing computations and responding to real-world situations.

Topics covered under this subject are as follows –

• Transfer Pricing
   
• Non-resident Taxation
   
• Double Taxation Relief
   
• Advance Ruling
   
• An Overview of the Black Money and the Imposition of Tax Law
   
• Taxation of E-Commerce Transactions
   
• Tax Treaties: Overview, Features, Application and Interpretation
   
• Anti Avoidance Measures
   
• Overview of Model Tax Conventions

Note – The students may note that the transfer pricing part in PART – 1 will carry 30 marks.

PAPER – 6D        ECONOMICS LAWS   

To gain knowledge of the provisions of several economic laws and the capacity to use that information to handle problems in real-world case studies.   

Topics covered under this subject are as follows –

1. Chapter 1: The Competition Act, 2002
    
2. Chapter 2: The Real Estate (Regulation & Development) ACT, 2016
    
3. Chapter 3: The Insolvency and Bankruptcy Code, 2016
    
4. Chapter 4: The Prevention of Money Laundering Act, 2002
    
5. Chapter 5: The Foreign Exchange Management Act, 1999
    
6. Chapter 6: Prohibition of Benami Property Transactions Act, 1988
    
7. Chapter 7: The Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (SARFAESI)

PAPER – 6E    GLOBAL FINANCIAL REPORTING STANDARDS

1. To gain knowledge of the fundamental ideas and guiding principles of international financial reporting standards and to develop the skills necessary to put that information to use in solving problems and making calculations in real-world situations.
2. To gain knowledge of the key distinctions between IFRS and US GAAPs and to apply that knowledge to real-world case studies in CA Exam Patern.

Topics Covered –

1. Conceptual Framework for Financial Reporting as per IFRS – 10 Marks
2. Application of International Financial Reporting Standards – 70 Marks
3. Significant differences between IFRS and US GAAP – 20 Marks

PAPER – 6F     MULTI-DISCIPLINARY  CASE STUDY

In order to handle challenges in realistic case situations, it is important to study and integrate the concepts, principles, and provisions of accounting, auditing, taxation, corporate laws, finance, and business strategy and management for the CA Preparation Syllabus.

Topics covered –

This paper will include Case Studies covering the following areas.

1. Financial Accounting and Reporting
2. Audit and Assurance
3. Taxation
4. Finance and Financial Management
5. Management Accounting
6. Corporate Laws
7. Business Strategy and Management

PAPER – 7     DIRECT TAXATION AND INTERNATIONAL TAXATION

SECTION – A        Direct Taxation

To acquire the ability to analyze and interpret the provisions of direct tax laws and recommend solutions to practical problems for CA Exam Pattern.

Topics Covered –

1. Basic Concepts
2. Residence and Scope of Total Income
3. Income of Other Persons included in assessee’s Total Income
4. Salaries
5. Income from House Property
6. Profits and Gains of Business or Profession
7. Capital Gains
8. Income from Other Sources
9. Aggregation of Income, Set-Off, and Carry Forward of Losses
10. Deductions from Gross Total Income
11. Assessment of Various Entities
12. Charitable or Religious Trusts and Institutions, Political Parties, and Electoral Trusts
13. Tax Planning, Tax Avoidance & Tax Evasion
14. Deduction, Collection, and Recovery of Tax
15. Income-tax Authorities
16. Assessment Procedure
17. Appeals and Revision
18. Dispute Resolution
19. Penalties
20. Offenses and Prosecution
21. Liability in Special Cases
22. Miscellaneous Provisions

SECTION – B International Taxation

Students gain knowledge of the ideas, rules, and regulations governing international taxation, as well as the skills necessary to put that information to use in calculations and dealing with problem-specific challenges in the CA Exam Syllabus.

Topics Covered –

1. Transfer Pricing and Other Provisions to check Avoidance of Tax
2. Non-Resident Taxation
3. Double Taxation Relief
4. Advance Rulings
5. Equalisation Levy
6. Application and Interpretation of Tax Treaties
7. Fundamentals of Base Erosion and Profit Shifting
8. Overview of Model Tax Conventions

PAPER – 8    INDIRECT TAX LAWS

It consists of two parts –

1. Goods and Service Tax
2. Customs &  FTP

SECTION – A Goods and Service Tax

To acquire the ability to analyze and interpret the provisions of goods and services tax law and recommend solutions to practical problems in the CA Preparation Syllabus.

Topics Covered –

1. GST in India
2. Supply Under GST
3. Charge of GST
4. Exemption From GST
5. Place of Supply
6. Time and Value of Supply
7. Input Tax Credit
8. Registration
9. Tax Invoice, Credit and Debit Notes
10. Accounts and Records; E-way Bill
11. Payment of Tax
12. Returns
13. Import And Export Under GST
14. Refunds
15. Job Work
16. Assessment And Audit
17. Inspection, Search, Seizure, And Arrest
18.  Demands And Recovery
19. Liability to Pay in Certain Cases
20. Offenses And Penalties
21. Appeals And Revisions
22. Advance Ruling
23. Miscellaneous Provisions

SECTION – B Customs & FTP

1. To gain knowledge of customs laws and the skills necessary to evaluate and interpret their requirements.
2. To acquire the knowledge and analytical skills necessary to comprehend the fundamental ideas of foreign trade policy as they relate to indirect tax regulations.

Topics Covered –

1. Levy of and Exemptions from Customs Duty
2. Types of Duty
3. Classification of Imported and Export Goods
4. Valuation under the Customs Act, 1962
5. Importation, Exportation, and Transportation of Goods
6. Warehousing
7. Duty Drawback
8. Refund
9. Foreign Trade Policy

This is the whole CA Exam syllabus of the Chartered Accountancy Course