CA, CA Final, CA Foundation, CA Inter

ICAI CA Syllabus 2023: CA Foundation, CA Intermediate and CA Final

ICAI CA Syllabus 2023


Get an overview of the complete CA syllabus 2023 and know more about the modalities of the CA exam syllabus. The CA exams are widely known for their difficulty level. Aspirants get intimidated by just looking at the CA syllabus. But if the students give a closer look into the whole CA syllabus, he/she will understand that it is actually the preparation that matters. The CA syllabus mostly revolves around what we studied in school life. Understanding the basics and getting guidance from the best educators in CA online or offline classes is the key to becoming a successful chartered accountant. 

ICAI is the conducting body of CA exams and it is the one who sets the updated curriculum of CA exam subjects and syllabus as well. Scroll further to have a detailed understanding of the CA syllabus 2023.

CA Syllabus 2023

Highlights of the CA exam syllabus

Particulars of the CA Syllabus Details of the CA Syllabus
Name of the Exam Chartered Accountancy Exam
Conducting body ICAI
Mode of Examination CBT(Computer based test) Mode
Levels of Examination -CA Foundation 

-CA Intermediate

-CA Final

Total number of Papers -CA Foundation -4

-CA Intermediate-8

-CA Final-8

Exam Frequency Twice in an academic year
Attempts allowed Multiple attempts- no such restrictions
Course Duration 5 years

CA Foundation Syllabus 2023

Paper 1- Principles and Practice of Accounting

Part 1 Part 2
Chapter 1- Theoretical Framework Chapter 7-Preparation of Final Accounts of Sole Proprietors
Chapter 2-Accounting Process Chapter 8- Partnership Accounts
Chapter 3- Bank Reconciliation Statement Chapter 9-  Financial Statements of Not-for-Profit Organizations
Chapter 4- Inventories Chapter 10- Company Accounts
Chapter 5- Concept and Accounting of Depreciation 
Chapter 6-Accounting for Special Transactions


Paper 2- Business Laws and Business Correspondence and Reporting

Section A(Business Laws) Section B( Business Correspondence and Reporting)
Chapter 1- The Indian Contract Act, 1872 Chapter 1- Communication
Chapter 2- The Sale of Goods Act,1930 Chapter 2- Sentence Types and Direct- Indirect, Active-Passive Speech
Chapter 3- The Indian Partnership Act, 1932  Chapter 3- Vocabulary
Chapter 4- The Limited Liability Partnership Act,2008 Chapter 4- Comprehension Passages
Chapter 5- The Companies Act, 2013 Chapter 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


Paper 3- Business Mathematics, Logical Reasoning and Statistics

Part A (Business Mathematics):

  • Ratio and Proportion, Indices, Logarithms
  • Equations and Matrices
  • Linear Inequalities
  • Time Value of Money
  • Basic concepts of Permutations and Combinations
  • Sequence and Series- Arithmetic and Geometric Progressions
  • Sets,Functions and Relations
  • Basic Concepts of Differential and Integral Calculus


Part B (Logical Reasoning):

  • Number Series, Coding and Decoding and Odd Man Out
  • Direction Tests
  • Seating Arrangements
  • Blood Relations
  • Syllogism


Part C (Statistics):

  • Statistical Description of Data
  • Measures of Central Tendency and Dispersion
  • Probability
  • Theoretical Distributions
  • Correlation and Regression
  • Index Number and Time Series


Paper 4- Business Economics and Business and Commercial Knowledge

Part 1( Business Economics) Part 2( Business and Commercial Knowledge)
Chapter 1- Nature & Scope of Business Economics Chapter 1- Business and Commercial Knowledge- An Introduction 
Chapter 2- Theory of Demand and Supply Chapter 2- Business Environment
Chapter 3- Theory of Production and Cost Chapter 3- Business Organizations
Chapter 4- Meaning and Types of Markets Chapter 4- Government Policies for Business Growth
Chapter 5- Business Cycles Chapter 5- Organization Facilitating Business
Chapter 6- Common Business Terminologies


CA Inter Syllabus 2023

Group- 1 Group- 2
Paper 1- Accounting Paper 5- Advanced Accounting
Paper 2- Business, Laws, Ethics and Communication Paper 6- Auditing and Assurance
Paper 3- Cost Accounting and Financial Management Paper 7- Information Technology and Strategic Management
Paper 4- Taxation Paper 8- Financial Management and Economics for Finance

CA Final Syllabus 2023

Paper 1- Financial Reporting

Topics that come under the first paper:

  • Framework for Preparation and presentation of Financial Statements
  • Application of Indian Accounting Standards
  • Indian Accounting Standards on Group Accounting
  • Accounting and Reporting of Financial Instruments
  • Analysis of Financial Statements
  • Integrated Reporting
  • Corporate Social Responsibility Reporting

Paper 2 (Strategic Financial Management)

Topics that come under the second paper include:

  • Financial Policy and Corporate Strategy
  • Risk Management
  • Security Analysis
  • Security Valuation
  • Foreign Exchange Exposure and Risk Management
  • Interest Rate Risk Management
  • Mergers, Acquisitions and Corporate Restructuring
  • Portfolio Management 
  • Securitization
  • Mutual Fund
  • Derivatives Analysis and Valuation
  • International Financial Management
  • Corporate Valuation
  • Startup Finance 

Paper 3(Advanced Auditing and Professional Ethics)

Topics included in the third paper of  CA Final Syllabus:

  • Auditing Standards, Statements and Guidance Notes
  • Audit Planning, Strategy and Execution
  • Risk Assessment and Internal Control
  • Special aspects of Auditing in an Automated Environment
  • Audit of Limited Companies
  • Audit Reports
  • Audit Committee and Corporate Governance
  • Audit of Consolidated Financial Statements
  • Special features of audit of Banks, Insurance & Non Banking Financial Companies
  • Audit under Fiscal Laws
  • Audit of Public Sector Undertakings
  • Liabilities of Auditors
  • Internal Audit, Management and Operational Audit
  • Due Diligence, Investigation and Forensic Audit
  • Peer Review and Quality Review
  • Professional Ethics

Paper 4(Corporate and Economic Laws)

Topics included in the fourth paper of  CA Final Syllabus:

  • Company Law
  • Security Laws/Economic Laws

Paper 5(Strategic Cost Management and Performance Evaluation)

Topics included in the fifth paper of  CA Final Syllabus:

PART A( Strategic Cost Management and Strategic Decision Making) PART B(Performance Evaluation and Managerial Control)
Strategic Cost Management Performance Measurement and Evaluation
Cost Management Techniques Divisional Transfer Pricing
Cost Management for Specific Sectors Strategic Analysis of Operating Income
Decision Making Budgetary Control
Pricing Strategies/ Decision making strategies Standard Costing
Case Study


Paper 6

Topics included in the sixth paper of  CA Final Syllabus:

Paper 6A-      (Risk Management) Paper 6B- (Financial Services and Capital Markets) Paper 6C- (International Taxation)

Part 1

Introduction to risk Global Financial Markets Taxation of International Transactions and Non-resident Taxation in India
Source and evaluation of risks Impacts of various Policies of Financial Markets Transfer Pricing provisions under the Income Tax Act,1961
Risk Management Impact of various Policies of Financial Markets Other provisions relating to taxation of international transactions ad non-resident taxation under the income-tax Act, 1961
Evaluation of Risk Management Strategies Capital Market-Primary Law and Procedures under the Black Money and Imposition of Tax Act, 2015- An Overview
Risk model Capital Market- Secondary Part 2
Other aspects of International Taxation
Credit risk measurement and management Money Market Overview of Model Tax Conventions
Risk associated with corporate governance  Institutions and Intermediaries Tax treaties, Application and Interpretation
Enterprise Risk Management Commodity Market Anti Avoidance Measures
Operational Risk Management Banking as source of Capital including NBFCs Taxation of E-commerce Transactions
Mutual Funds


Paper 6D-  

(Economic Laws)

Paper 6E- (Global Financial Reporting Standards) Paper 6F- (Multidisciplinary Case Study)
World Trade Organization covering its Role,Principles, Functions and Dispute Settlement Mechanism Conceptual Framework for Financial Reporting as per IFRS Management Accounting
Competition Act, 2002 Significant differences between IFRS and US GAAPs Corporate Laws
Real Estate Act, 2016 Application of International Financial Reporting Standards Business Strategy and Management 
Insolvency and Bankruptcy Code, 2016
Prevention of Money Laundering Act, 2002
Foreign Exchange Management Act, 1999
Prohibition of Benami Property Transactions Act, 1998


Paper 7( Direct Tax Laws and International Taxation)

Topics included in the seventh paper of  CA Final Syllabus:

Part 1: Direct Tax Laws

Part 2: International Taxation

Paper 8(Indirect Tax Laws)

Topics included in the eighth paper of  CA Final Syllabus:

Part 1: Goods and Services Tax

Part 2: Customs & FTP


The main aim of the CA syllabus is to provide a basic understanding of various provisions of different laws, logical concepts and apply this knowledge to practical case scenarios. Students aspiring to build a career in the field of CA should make sure to first understand these concepts and take help of best quality study materials to start their preparations. 

Students can get guaranteed best quality study materials at the best possible pricing from Lecture Kharido. 

Frequently Asked Questions

 There are a total of three levels in the CA exam, i.e- CA Foundation, CA Intermediate and CA Final. 

The CA Foundation syllabus includes Principles and Practice of Accounting, Business Laws & Correspondence and Reporting, Mathematics, Logical Reasoning and Statistics and Business Economics and Commercial Knowledge.

The CA Intermediate syllabus consists of 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.

The CA Final syllabus consists of 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.

Usually, students find it hard to complete the CA syllabus on time. But it is not entirely impossible to crack the CA Foundation exam in the first attempt. Students can get help from the study materials provided by Lecture Kharido. 

 Except for the fact that students should be aware of the latest amendments, the CA syllabus 2023 has not changed.