What is the Syllabus & Pattern of CA Exam?

The CA exam in India is conducted by theInstitute of Chartered Accountants of India (ICAI). The CA exam consists of three major parts. These are CPT, Intermediate and Final Exam. To become a CA and member of the ICAI, an individual must clear all the three exams individually.To get a clear understanding of the CA exam syllabus, the syllabus of CPT, Intermediate and Final examneeds to be known.

Fundamentals of Accounting
Theoretical Framework Bank Reconciliation Statement
Accounting Standards – concepts, objectives, benefits Preparation of Final Accounts for Sole Proprietors
Meaning and Scope of accounting Inventories
Accounting Concepts, Principles and Conventions Depreciation accounting
Accounting as a measurement discipline – valuation principles, accounting estimates Partnership Accounts
Accounting Policies Accounting for Special Transactions
Accounting Process Introduction to Company Accounts
Mercantile Law
The India Partnership Act, 1932  
The Indian Contract Act, 1872 The Sale of Goods Act, 1930
General Economics
Microeconomics: Introduction Theory of Demand and Supply
Indian Economy – A Profile Select Aspects of Indian Economy
The Sale of Goods Act, 1930 Price Determination in Different Markets
Economic Reforms in India Money and Banking
Quantitative Aptitude
Ratio and proportion, Indices, Logarithms Equations
Basic concepts of Permutations and Combinations Sequence and Series – Arithmetic and geometric progressions
Inequalities Simple and Compound Interest including annuity/Applications
Basic concepts of Integral Calculus and Differential (except trigonometric functions) A statistical description of data
Sets, Functions and Relations Limits and Continuity – Intuitive Approach
Probability and Expected Value by Mathematical Expectation Theoretical Distributions
Measures of Central Tendency and Dispersion Correlation and Regression
Sampling Theory Index Numbers

ICAI Intermediate IPC exam syllabus:

Accounting Business Law, Ethics and Communication
Information Technology and Strategic Management  
Cost Accounting and Financial Management Taxation
Advanced Accounting Auditing and Assurance

ICAI Final exam syllabus:

Group I Group II
Financial Reporting Advanced Management Accounting
Advanced Auditing and Professional Ethics Direct Tax Laws
Strategic Financial Management Information Systems Control and Audit
Corporate and Allied Laws Indirect Tax Laws

Exam Pattern of CA Exam.

To know the CA exam pattern, let us see the exam pattern of the CPT, Intermediate and Final exam.

Exam Pattern: Common Proficiency Test (CA CPT)

The CPT test is divided into two segments,with time allotted of 2 hours for each segment. The test carries 200 marks with negative marking for each incorrect answer. The test consists of objective type questions.

The subjective mode of the test, comprising of 4 sections, is of 4 hours. The exam is held in two sessions of two hours each. The four sections are mentioned below.

  • Fundamentals of Accounting                            
  • Mercantile Laws
  • General Economics
  • Quantitative Aptitude
Section Subject Maximum marks Minimum marks
A Fundamentals of Accounting 60 18
B Mercantile Laws 40 12
C General Economics 50 15
D Quantitative Aptitude 50 15
  Total 200 100

Exam Pattern: Intermediate IPC

The CA Intermediate comprises of 7 papers.

  • Accounting
  • Cost Accounting and Financial Management
  • Business Law, Communication, and Ethics
  • Taxation
  • Auditing and Assurance
  • Advanced Accounting
  • Information Technology and Strategic Management

The question paper is available in both Hindi and English language, barring subjects Taxation, Accounting and Advanced Accounting which is available only in English language. The candidate can, however,answer in Hindi.

CA Final Exam Pattern

The CA final was till recently a subjective test and comprised of 8 subjects. However, partially objective type questions have been introduced in the exam pattern in the subjects as mentioned below. These questions will be mandatory and will not carry any negative marking.

CA Final (New Course) CA Final (Old Course)
Paper Subject Paper Subject
3 Advanced Auditing and Professional Ethics 3 Advanced Auditing and Professional Ethics
4 Corporate and Economic Laws 4 Corporate and Allied Laws
7 Direct Tax Laws and International Taxation 7 Direct Tax Laws
8 Indirect Tax Laws 8 Indirect Tax Laws