The Institute of Chartered Accountants of India (ICAI) has introduced a CA New Scheme for 2024, bringing significant updates to the Chartered Accountant (CA) course. These changes aim to streamline the syllabus to ensure alignment with international standards and make the qualification process more efficient. In this blog, we’ll explore the details of the updated syllabus for all three levels—Foundation, Intermediate, and Final—along with a guide to downloading the PDF for each level and recommended study materials.
CA New Scheme Syllabus 2024
The new CA syllabus, which applies from the May 2024 exam onwards, reflects ICAI’s commitment to evolving the CA curriculum. Under this scheme, ICAI has simplified the syllabus by reducing redundant topics while adding more relevant content. The overall focus remains on core areas like Accounting, Auditing, Corporate Law, Taxation (Direct & Indirect), and Financial Management.
CA New Scheme Syllabus 2024 – Course Highlights
| Particular | Details |
|---|---|
| Course Name | Chartered Accountant (CA) |
| Minimum Eligibility | Foundation: 50% in class 12 Inter: Clear Foundation or Graduation with 50% Final: Clear Foundation and Inter with work experience |
| Course Levels | Foundation, Inter & Final |
| Number of Exams | Foundation: 4 Papers Intermediate: 6 Papers (3 in each group) Final: 6 Papers (3 in each group) |
| Difficulty Level | Average to Hard |
| CA Course Duration | 4 Years |
| Conducting Body | ICAI |
| CA Registration Fees | Foundation: ₹9,800 Intermediate: ₹18,000 Final: ₹22,000 |
| CA Jobs | Accountant, Financial Manager, Banker, Tax Consultant, Auditor |
Chartered Accountant Syllabus and Subjects 2024 PDF
ICAI provides official PDFs of the syllabus for each level. These documents offer a detailed breakdown of the subjects and their respective topics. You can download the updated syllabus for CA Foundation, CA Intermediate, and CA Final from the ICAI website, which will guide your exam preparation.
Here’s a quick overview of the PDF links:
- CA Foundation Syllabus PDF 2024 – Download Now
- CA Intermediate Syllabus PDF 2024 – Download Now
- CA Final Syllabus PDF 2024 – Download Now
CA Foundation Syllabus New Scheme 2024
The CA Foundation course consists of four papers, covering fundamental concepts that candidates typically encounter in high school commerce streams. However, this level is essential for building a strong foundation for the more advanced CA exams.
CA Foundation Syllabus New Scheme 2024
| Subject | Marks |
|---|---|
| Paper 1: Principles and Practice of Accounting | 100 Marks |
| Paper 2: Business Laws and Business Correspondence and Reporting | 100 Marks |
| Paper 3: Business Mathematics, Logical Reasoning & Statistics | 100 Marks |
| Paper 4: Business Economics and Business & Commercial Knowledge | 100 Marks |
Passing Criteria: Students must secure at least 40% in each paper to pass the Foundation exam.
CA Intermediate Syllabus New Scheme 2024
At the CA Intermediate level, the syllabus becomes more challenging and is divided into two groups, with a total of six papers (three in each group).
Group 1:
- Accounting
- Corporate Laws and Other Laws
- Cost and Management Accounting
Group 2:
- Advanced Accounting
- Auditing and Assurance
- Financial Management and Economics for Finance
CA Final Syllabus 2024
The CA Final is the most comprehensive and advanced level, and it’s designed for students to specialize in the subject areas they’ve learned in earlier stages. The syllabus comprises six papers, divided into two groups:
Group 1:
- Financial Reporting
- Strategic Financial Management
- Advanced Auditing and Professional Ethics
Group 2:
- Direct Tax Laws and International Taxation
- Indirect Tax Laws
- Elective Paper (students can choose from subjects like Risk Management, International Business Laws, and more)
Books for CA Subjects
To excel in the 2024 CA exams under the new scheme, it’s important to use updated and relevant study material. ICAI publishes official study material that is the primary resource for exam preparation. However, several reference books can also help:
- Foundation Level:
- Principles and Practice of Accounting by P.C. Tulsian
- Business Laws by M.C. Kuchhal
- Intermediate Level:
- Taxation by T.N. Manoharan
- Advanced Accounting by D.S. Rawat
- Final Level:
- Direct Tax Laws by Vinod Gupta
- Advanced Auditing by Surbhi Bansal
These books offer comprehensive explanations, practice questions, and exam-focused material to help students master each subject.
Conclusion
The CA New Scheme Syllabus 2024 brings an updated and more refined approach to CA preparation, ensuring students are equipped with the skills and knowledge required to meet global standards. With the right study materials and focused preparation, students can excel across all three levels—Foundation, Intermediate, and Final—and build a successful career as a Chartered Accountant.
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