ICAI 2024 Syllabus: Foundation | Intermediate

Welcome to the ICAI Syllabus 2024 page, your gateway to understanding the comprehensive syllabus for CA Foundation, CA Intermediate, and CA Final examinations. This page offers a detailed overview of the syllabus structure and subjects for each level, providing you with essential insights to excel in your journey towards becoming a chartered accountant.

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ICAI Syllabus 2024:

Dive into the world of chartered accountancy by exploring the specific syllabi for each level:

ICAI 2024 Foundation Syllabus:

The CA Foundation syllabus forms the bedrock of your journey. Discover the subjects, topics, and study materials that will pave the way for your successful career as a chartered accountant.

Paper 1 – Accounting:

Topics	Sub Topics
Theoretical Framework	1. Meaning and Scope of Accounting.
	2. Accounting concepts, principles and conventions.
	3. Capital and revenue expenditure, capital and revenue receipts,contingent assets and contingent liabilities.
	4. Accounting Policies.
	5. Accounting as a measurement discipline – valuation principles, accounting estimates. Accounting Standards-concepts and objectives.
Accounting Process	1. Recording accounting transactions: principles of double entrybook-keeping, books of original entry-journal,subsidiary books,cash book, ledger-format,posting from journals and subsidiary books,balancing accounts.
	2. Preparation Of Trial Balance.
	3. Rectification Of Errors
Bank Reconciliation Statement	Introduction, reasons and preparation of bank reconciliation statement
Inventories	Meaning, basis and technique of inventory valuation, cost of inventory, net realisable value and record system
Depreciation and Amortisation	Tangible and intangible assets- meaning & difference, concepts,methods of computation and accounting treatment of depreciation/amortisation,change in depreciation method
Bills of Exchange and Promissory Notes	Meaning of bills of exchange and promissory notes and their accounting treatment; accommodation bills.
Preparation of Final accounts of Sole Proprietors	Elements of financial statements, closing adjustment entries, trading account,profit and loss account and balance sheet of manufacturing and non- manufacturing entities
Financial Statements of Not-for-Profit Organizations	Significance and preparation of receipt and payment account, income and expenditure account and balance sheet, difference between profit and loss account and income and expenditure account
Accounts from Incomplete Records (excluding preparation of accounts based on ratios).	–
Partnership And LLP Accounts	1. Final accounts of partnership firms and LLP.
	2. Admission, retirement and death of a partner including treatment of goodwill.
	3. Dissolution of partnership firms and LLPs including piecemeal distribution of assets
Company Accounts	1. Definition Of Shares And Debentures.
	2. Issue Shares And Debentures,forfeiture of shares,reissue of forfeited shares.
	3. Redemption of preference shares and debentures(excluding purchase and redemption of own debentures sinking fund method).
	4. Accounting For Bonus Issue And Right Issue.

Paper 2 – Business Laws:

Topics	Sub Topics
Indian Regulatory Framework	Major Regulatory Bodies such as the Ministry of Finance, Ministry of Corporate Affairs, SEBI, RBI, IBBI, Ministry of Law and Justice, etc.
The Indian Contract Act, 1872	General Nature Of Contract, Consideration, Other essential elements of a valid contract,Performance Contract,Breach Of Contract, Contingent and Quasi Contract, Contract of Indemnity and Guarantee, Contract of Bailment and Pledge, Contract of Agency
The Sale of Goods Act, 1930	Formation of the contract of sale, Conditions and Warranties,Transfer of ownership and Delivery of goods,Unpaid seller and his rights.
The Indian Partnership Act, 1932	General Nature of Partnership, Rights and Duties of partners, Reconstitution of firms, Registration and Dissolution of a firm
The Limited Liability Partnership Act, 2008	Introduction-covering nature and scope, Essential features, Characteristics of LLP, Incorporation and Differences with other forms of organisations
The Companies Act, 2013	Essential features of company, Corporate veil theory, Classes of companies,Types of share capital, Incorporation of company, Memorandum of Association, Articles of Association, Doctrine of Indoor Management
The Negotiable Instruments Act, 1881	Meaning of Negotiable Instruments, Characteristics, Classification of Instruments, Different provisions relating to Negotiation, Presentment of Instruments, Rules of Compensation

PAPER 3 – Quantitative Aptitude:

Topics	Sub Topics
Part A: Business Mathematics
Ratio and proportion, Indices and Logarithms	Ratio and proportion and Time and work-related problems, Laws of Indices, Exponents and Logarithms and AntiLogarithms
Equations	Linear Equations Upto Three Variables, Quadratic and Cubic equations in one variable. Applications in Business Related Problems.
Linear Inequalities	Linear Inequalities in one and two variables and the solution space
Mathematics of Finance	1. ◦ Simple Interest
	2. ◦ Compound Interest
	3. ◦ Nominal and Effective Rate of Interest
	4. ◦ Present Value
	5. ◦ Net Present Value
	6. ◦ Future Value
	7. ◦ Perpetuity
	8. ◦ Annuities
	9. ◦ SinkingFunds
	10. ◦ Calculating EMI
	11. Calculations of Returns:Nominal and Effective rate of Return
	12. Compound Annual Growth Rate(CAGR)
Permutations and Combinations	Basic concepts of Permutations and combinations: Introduction, the factorial, permutations, results, circular permutations, permutations with restrictions, Combinations With standard results
Sequence and Series	Introduction Sequences, Series, Arithmetic and Geometric progression,RelationshipbetweenAMandGMandSumofntermsofspecialseriesand BusinessApplications
Sets, Relations, and Functions. Basics of Limits and Continuity Functions
Basic applications of Differential and Integral calculus in Business and Economics (Excluding the trigonometric applications)
Part B: Logical Reasoning	Number series coding and Decoding and odd man out, Direction Tests, Seating Arrangements, Blood Relations
Part C: Statistics
Statistical Representation of Data	Diagrammatic representation of data, Frequency Distribution, Graphical representation of Frequency Distribution–Histogram, Frequency Polygon, Ogive, Pie-chart
Sampling	Basic principles of sampling theory, comparison between sample survey and complete enumeration, some important terms associated sampling type of sampling,sampling and non-sampling errors.
Measures of Central tendency and Dispersion	Mean Median, Mode, Mean Deviation, Quartiles and Quartile Deviation, Standard Deviation, Coefficient of Variation, Coefficient of Quartile Deviation
Probability	Independent and dependent events;mutually exclusive events.Total and Compound Probability and Bayes Theorem
Theoretical Distributions	Random variables, Discrete and Continuous Random variables, Expectation of a discrete random variable, Theoretical Distributions:Binomial Distribution, Poisson distribution–basic application and Normal Distribution–basic applications
Correlation and Regression	Scatter diagram, Karl Pearson’s Coefficient of Correlation Rank Correlation, Regression lines, Regression equations,Regression coefficients
Index Numbers	Uses of Index Numbers, Problems involved in construction Index Numbers,Methods of construction of Index Numbers.BSE SENSEX NSE

Paper 4 – Business Economics:

Topics	Sub Topics
Introduction to Business Economics	Meaning and scope of Business Economics.
Introduction to Business Economics	Basic Problems of an Economy and Role of Price Mechanism
Theory of Demand and Supply	1. Meaning and Determinants of Demand, Law of Demand and Elasticity of Demand – Price, Income and Cross Elasticity.
	2. Theory of Consumer’s Behaviour –Indifference Curve approach.
	3. Meaning and Determinants of Supply, Law of Supply and Elasticity of Supply, Market Equilibrium and Social Efficiency
Theory of Production and Cost	1. Meaning and Factors of Production, Short Run and Long Run.
	2. Law of Production–The Law of Variable Proportions and Laws of Returns to Scale,Producer’s Equilibrium.
	3. Concepts of Costs – Short-run and long-run costs, Average and Marginal Costs, Total, Fixed andVariable Costs
Price Determination in Different Markets	1. Market Structures: Perfect Competition, Monopoly and Monopolistic Competition.Using Game Theory to study Oligopoly.
	2. Price Determination in these Markets.
	3. Price- Output Determination under different Market Forms
Determination of National Income	1. Macro Economic Aggregates and Measurement of National Income
Determination of National Income	2. Determination of National Income: Keynes’ Two Sector Basic Model,Three Sectors and Four Sectors Models
Business Cycles	Meaning, Phases, Features, Causes behind these Cycles
Public Finance	1. Fiscal functions:AnOverview, Centre and StateFinance.
	2. MarketFailure/Government Intervention To Correct Market failure.
	3. Process of budget making: Sources of Revenue, Expenditure Management, and management of Public Debt.
	4. FiscalPolicy
Money Market	1. Concept of Money Demand
	2. Important theories of Demand for Money
	3. Concept of Money Supply, Cryptocurrency Another New Terminology
	4. Monetary Policy
International Trade	1. Theories of International Trade including theories of intra-industry trade Krugman.
	2. TradePolicy–TheInstrumentsofTradePolicy.
	3. TradeNegotiations.
	4. ExchangeRatesanditseconomiceffects.
	5. International Capital Movements: Foreign DirectInvestment
Indian Economy	1. Before 1950- Chanakya and Nand Vansh
	2. OECDPaper (1950-1991),
	3. Basic knowledge 1991 Onwards

ICAI 2024 Intermediate Syllabus:

The Institute of Chartered Accountants of India (ICAI) has unveiled a fresh syllabus for the CA Intermediate course, effective from July 1, 2023. The first examination following this revamped syllabus is scheduled for May 2024. Staying abreast of these updates is essential for aspiring Chartered Accountants. The last examination under the current syllabus will be held in November 2023.

As a result, students are encouraged to thoroughly examine the CA Intermediate Syllabus for 2024, as future examinations will adhere to this revised curriculum. The updated syllabus covers a range of papers and subject matter, making it imperative for candidates to prepare adequately. For an in-depth insight into the ICAI CA Inter New Syllabus 2024, including a comprehensive breakdown of papers and their contents, please refer to the complete article.

Paper 1 – Advanced Accounting:

Topics	Sub Topics
Application of Accounting Standards	AS1 Disclosure of Accounting Policies
	AS2 Valuation of Inventories
	AS3 Cash Flow Statements
	AS4 Contingencies and Events Occurring After the Balance Sheet Date
	AS5 Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies
	AS6 Construction Contracts
	AS7 Revenue Recognition
	AS8 Property, Plant and Equipment
	AS9 The Effects of Changes in Foreign Exchange Rates
	AS10 Accounting for Government Grants
	AS11 Accounting for Investments
	AS12 Accounting for Amalgamations (excluding inter-company holdings)
	AS13 Employee Benefits
	AS14 Borrowing Costs
	AS15 Segment Reporting
	AS16 Related Party Disclosures
	AS17 Leases Earnings Per Share
	AS18 Consolidated Financial Statements of single subsidiaries (excluding problems involving acquisition of Interest in Subsidiary at Different Dates, Cross holding, Disposal of a Subsidiary and Foreign Subsidiaries)
	AS19 Accounting for Taxes on Income
	AS20 Accounting for Investment in Associates in Consolidated Financial Statements
	AS21 Discontinuing Operations
	AS22 Interim Financial Reporting
	AS23 Intangible Assets
	AS24 Financial Reporting of Interests in Joint Ventures
	AS25 Impairment of Assets
	AS26 Provisions, Contingent Liabilities, and Contingent Assets
Company Accounts	Schedule III to the Companies Act, 2013 (Division I)
	Preparation of financial statements – Statement of Profit and Loss, Balance Sheet, and Cash Flow Statement
	Buyback of securities
	Accounting for the reconstruction of companies
	Accounting for Branches, including foreign branches.

Paper 2 –Corporate and Other Laws

Topics	Sub Topics
Part 1: COMPANY LAW AND LIMITED LIABILITY PARTNERSHIP LAW
The Companies Act 2013	Preliminary Incorporation of Company and Matters Incidental thereto, Prospectus and Allotment of Securities, Share Capital and Debentures, Acceptance of Deposits by Companies, Registration of Charges, Management and Administration, Declaration and Payment of Dividend, Accounts of Companies, Audit and Auditors, Companies Incorporated Outside India
	The Limited Liability Partnership Act, 2008 including important Rules
PART 2: OTHER LAWS
The General Clauses Act, 1897	Important Definitions, Extent and Applicability, General Rules of Construction, Powers and Functionaries, Provisions as to Orders, Rules, etc. made under Enactments and
	Miscellaneous provisions
Interpretation of Statutes	Rules of Interpretation of Statutes, Aids to Interpretation, Rules of Interpretation/Construction of Deeds and Documents
The Foreign Exchange Management Act, 1999	Significant definitions and concepts of Current and
	Capital Account Transactions

Paper 3 – Taxation:

Topics	Sub Topics
Section A: Income Tax Laws
Basic Concepts	Income-tax law: An introduction
	Significant concepts in income-tax law, including person, assessee, previous year, assessment year, income, agricultural income
	Basis of Charge
	Procedure for computation of total income and tax payable in case of individuals
Residential status and scope of total income	Residential status
	Scope of total income
Heads of income and the provisions governing computation of income under different heads	Salaries
	Income from house property
	Profits and gains of business or profession
	Capital gains
	Income from other sources
	Provisions relating to clubbing of income, set-off or carry forward and set-off of losses, deductions from gross total income
	Advance Tax, Tax deduction at source and tax collection at source
	Provisions for filing return of income and self-assessment
	Computation of total income and income-tax payable by an individual under the alternative tax regimes under the Income-tax Act, 1961 to optimise tax liability
	Section B: Goods And Services Tax (GST)
Objective: To develop an understanding of the provisions of goods and services tax law. To acquire the ability to apply such provisions to address/ solve issues in moderately complex scenarios.
GST Laws: An introduction including Constitutional aspects
Levy and collection of CGST and IGST	Application of CGST/IGST law
	Concept of supply including composite and mixed supplies
	Charge of tax including reverse charge
	Exemption from tax Composition levy
Basic Concepts	Classification
	Place of supply
	Time of supply
	Value of supply
	Input tax credit
Computation of GST liability
Registration
Tax invoice; Credit and Debit Notes; Electronic way bill
Accounts and Records
Returns
Payment of tax

Paper 4 – Cost and Management Accounting

Topics	Sub Topics
Overview of Cost and Management Accounting:	Introduction to Cost and Management Accounting
	Objectives and Scope of Cost and Management Accounting.
	The users of Cost and Management accounting information, Functions of management
	Accounting.
	Role of the cost accounting department in an organization and its relation with other departments.
	Installation of Costing System.
	Relationship of Cost Accounting, Financial Accounting, Management Accounting and
	Financial Management.
	Cost terms and Concepts.
	Cost Reduction and Cost Control
	Elements of Costs.
	Cost behavior pattern, Separating the components of fixed, variable, semi-variable, and step costs.
	Methods of Costing, Techniques of Costing.
	Digital Costing
	Elements of Cost and Preparation of Cost Sheets
	Functional classification and ascertainment of cost.
	Preparation of Cost Sheets for the Manufacturing sector and for the Service sector.
Ascertainment of Cost and Cost Accounting System	Material Cost
	1. Introduction to procurement procedures. Valuation of receipts, issue and closing stock of Material, Stock verification.
	2. Material requirement analysis through digital costing including Government e-Marketplace (GeM). Introduction to Costing through Enterprise Resource Planning (ERP). Process of tender and quotation.
	3. Inventory control:
	Techniques of fixing the level of stocks- minimum, maximum, reorder point, safety stock, determination of the optimum stock level
	Determination of Optimum Order Quantity- Economic Order Quantity (EOQ)
	Techniques of Inventory control- ABC Analysis, Fast, Slow moving and Non-moving (FSN), High, Medium, Low (HML), Vital, Essential, Desirable (VED), Just-in-Time (JIT)- Stock taking and perpetual inventory system, use of inventory control ratios, Digital Inventory control.
	Treatment of Normal/Abnormal Losses w.r.t. waste, scrap, spoilage, defective, obsolescence.
	Employee Cost
	Introduction to Attendance and Payroll procedures.
	Elements of wages- Basic pay, Dearness Allowance, Overtime, Bonus, Holiday and leave
	wages, Allowances, and perquisites
	Employee Cost Control
	Employee Turnover- Methods of calculating employee turnover, causes of employee turnover, effects of employee turnover
	Remuneration systems and incentive schemes- Premium Bonus Method (Halsey Plan and Rowan Plan
	Direct Expenses
	Identification of direct expenses with the main product or service and its treatment
	Overheads
	Functional analysis- Factory, Administration, Selling, Distribution, Research and Development.
	Behavioral analysis- Fixed, Variable and Semi-Variable.
	Allocation and Apportionment of overheads using the Absorption Costing Method.
	Factory Overheads- Primary and secondary distribution.
	Administration Overheads- Method of allocation to cost centers or products.
	Selling & Distribution Overheads- Analysis and absorption of the expenses in products/customers, the impact of marketing strategies, and the cost-effectiveness of various methods of sales promotion.
	Treatment of Research and development cost in cost accounting
	Concepts of Activity-Based Costing (ABC)
	Integration of Cost and Financial Data
	Recording of financial data and its segregation.
	Introduction to Non-integrated and Integrated Accounting Systems.
	Items included in cost accounts only but financial accounts and vice versa.
	Reconciliation of profit as per Cost and Financial Accounts (under Non-Integrated Accounting System)
Methods of Costing	Single Output/ Unit Costing
	Job Costing
	Job cost cards and databases, collecting direct costs of each job, attributing overheads to jobs, Application of job costing.
	Batch Costing
	Determination of optimum batch quantity, Ascertainment of cost for a batch, Preparation of
	batch cost sheet, Treatment of spoiled and defective work
	Process/Operation Costing
	Process cost recording, Process loss, Abnormal gains and losses, Equivalent units of
	production, Inter-process profit, and Valuation of work in process.
	Joint Products-Apportionment of joint costs, Methods of apportioning joint cost over joint Products.
	By-Products-Methods of apportioning joint costs over by-products, treatment of By-Product cost
	Costing of Service Sectors
	Determination of Costs and Prices of services
Cost Control and Analysis	Standard Costing
	Setting up Standards, Types of Standards, and Standard Costing as a method of performance Measurement.
	Calculation and Reconciliation of Material Cost, Labour cost, Variable Overhead, Fixed Overhead.
	Marginal Costing
	Basic concepts of marginal costing, Contribution margin, Break-even analysis, Break–even and profit volume charts, Contribution to sales ratio, Margin of Safety, Angle of Incidence,
	Cost-Volume-Profit Analysis (CVP).
	Determination of Cost of a product/ service under marginal costing method, determination of
	cost of finished goods, work-in-progress.
	Comparison of Marginal costing with absorption costing method- Reconciliation of profit under both methods.
	Short-term decision-making:
	Make or buy decision
	Discontinuation decision
	Multiproduct break-even analysis
	Limiting factor (key factor)
	Budget and Budgetary Control
	Meaning of Budget, Essentials of Budget, Budget Manual, Budget setting process, Preparation of Budget and monitoring procedures.
	The use of budget in planning and control.
	Flexible budget, Preparation of Functional budget for operating and non-operating functions
	Cash budget, Master budget.
	Introduction to Principal/ Key budget factor Zero Based Budgeting (ZBB), Performance budget, Control ratios, and Budget variances.
	Budgets and motivation.
	Feedback and Feedforward controlling in budgeting

Paper 5 – Auditing and Ethics:

Topics	Sub Topics
Nature, Objective, and Scope of Audit	Auditing Concepts:
	Origin of Auditing,
	Meaning of Audit,
	Need for Audit (Benefits of Audit), Objective of the Audit, Scope of Audit, External Audit engagements,
	Qualities of Auditor
	Inherent Limitations of an Audit; Relationship of auditing with other disciplines.
	(SA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing)
Audit Strategy, Audit Planning and Audit Program:	The auditor’s responsibility to plan an audit of financial statements. Benefits of audit planning.
	Planning is a continual and iterative process.
	Discussion of elements of planning with the entity’s management.
	Involvement of Key Engagement Team Members in planning the audit. Preliminary engagement activities.
	The auditor’s consideration of client continuance and ethical requirements. Planning activities.
	Establishing an overall audit strategy- Assistance for the auditor. Development of audit plan.
	Documenting the overall audit strategy and audit plan; Audit program.
	Development of Audit Plan and Program
Risk Assessment and Internal Control:	Audit Risk.
	Risk of Material Misstatement, Inherent Risk and Control Risk, and Detection Risk.
	Sampling and Non-Sampling Risk.
	Concept of Materiality, Materiality in Planning and Performing an Audit.
	The auditor’s responsibility to apply the concept of materiality.
	An auditor’s determination of materiality is a matter of professional judgment. Materiality and Audit
	Risk.
	Application of materiality in planning and performing the audit. Concept of Performance Materiality.
	Determining materiality and performance materiality when planning the audit.
	Use of Benchmarks in determining materiality for the financial statements as a whole. Materiality level or levels for particular classes of transactions, account balances, or disclosures.
	Revision in materiality as the audit progresses. Documenting the Materiality.
	(SA 320 Materiality in Planning and Performing an Audit).
	Identifying and Assessing the Risk of Material Misstatement, Risk Assessment procedures.
	Understanding the entity and its environment; Internal control.
	Documenting the Risks.
	Evaluation of internal control system.
	Testing of Internal control; Internal Control and IT Environment (SA 315 Identifying and Assessing the
	Risks of Material Misstatement Through Understanding the Entity and Its Environment).
	Digital Audit
	Key features
	Impact of IT-related Risks
	Impact on Controls
	Internal Financial Controls as per Regulatory requirements
	Types of Controls
	Audit approach
	Understanding and documenting Automated environment
	Testing methods, data analytics for audit, assessing and reporting audit findings.
Audit Evidence	Meaning of Audit Evidence.
	Relevance and Reliability of Audit Evidence
	Sufficient appropriate audit evidence
	Meaning of Assertions
	Assertions contained in the Financial Statements. Source of audit evidence
	Test of controls
	Substantive Procedures- Test of details and Substantive analytical procedures, Audit procedures for obtaining audit evidence.
	Evaluation of Audit Evidence (SA 500 Audit Evidence), Audit Trail
	(Using the work of Internal Auditors – SA 610)
	Internal audit function.
	External Auditor’s Responsibility for the audit, Evaluating the internal audit function.
	Basics of Internal Financial Control and reporting requirements. The distinction between Internal Financial Control and Internal Control over Financial Reporting.
	Audit Sampling: (SA 530 Audit Sampling). Meaning of Audit Sampling.
	Designing an audit sample; Types of sampling (Approaches to Sampling).
	Sample Size and selection of items for testing; Sample selection method.
	Obtaining evidence of the existence of inventory; Audit procedure to identify litigation & claims.
	Obtaining evidence regarding the presentation and disclosure of segment information
	(SA 501 Audit Evidence – Specific Considerations for Selected Items)
	External confirmation procedures.
	Management’s refusal to allow the auditor to send a confirmation request; Negative Confirmations (SA 505 External Confirmations); Audit evidence about opening balances; Accounting policies relating to opening balances; Reporting with regard to opening balances (SA 510 Initial Audit Engagements-Opening Balances)
	Meaning of Related Party; Nature of Related Party Relationships & Transactions; Understanding the Entity’s Related Party Relationships & Transactions (SA 550 Related Parties)
	Analytical Procedures.
	Meaning, nature, purpose, and timing of analytical procedures; Substantive analytical procedures.
	Designing and performing analytical procedures prior to Audit.
	Investigating the results of analytical procedures (SA 520 Analytical Procedures)
Audit of Items of Financial Statements	Audit of sale of Products and Services; Audit of Interest Income, Rental Income, Dividend Income, Net gain/loss on sale of Investments, etc.
	Audit of Purchases, Employee benefits expenses, Depreciation, Interest expense, Expenditure on Power and fuel, Rent, Repair to building, Repair to Machinery, Insurance, Taxes, Travelling Expenses, Miscellaneous Expenses, etc.
	Audit of Share Capital, Reserve and surplus, Long-term Term Borrowings, Trade Payables, Provisions, Short-term Term Borrowings, and other Current Liabilities.
	Audit of Land, Buildings, Plant and equipment, Furniture and fixtures, Vehicles, office equipment, Goodwill, Brand/Trademarks, Computer Software, etc.
	Audit of Loans and advances, Trade Receivable, Inventories, Cash and cash Equivalent, and Other Current Assets. Audit of Contingent Liabilities. (The list of items is illustrative only.)
Audit Documentation	Concept of Audit Documentation
	Nature & Purpose of Audit Documentation; Form, Content & Extent of Audit Documentation. Completion Memorandum.
	Ownership and custody of Audit Documentation (SA 230 Audit Documentation).
Completion and Review	Meaning of Subsequent Events;
	Auditors’ obligations in different situations of subsequent events.
	Procedures for subsequent events. (SA 560 Subsequent Events).
	Responsibilities of the Auditor with regard to Going Concern Assumption; Objectives of the Auditor
	regarding Going Concern.
	Events or Conditions that may cast doubt about the Going Concern Assumption.
	Audit Procedures when events or conditions are identified (SA 570 Going Concern). Overview and
	Introduction of Evaluations of Misstatements identified during the audit (SA 450).
	Written Representations as Audit Evidence.
	Objective of Auditor regarding Written Representation.
	Management from whom Written Representations may be requested.
Audit Report	Forming an opinion on the Financial Statements.
	Auditor’s Report- basic elements (SA 700 Forming an Opinion and Reporting on Financial Statements).
	Communicating key Audit Matters in the Independent Auditor’s Report (SA 701) Types of Modified Opinion, Circumstances When a Modification to the Auditor’s Opinion is Required, Qualified, Adverse Disclaimer of Opinion (SA 705 Modification to the Opinion in the Independent Auditor’s Report).
	SA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report.
	Nature of Comparative Information.
	Corresponding Figure; Comparative Financial Statements (SA 710 Comparative Information – Corresponding Figures and Comparative Financial Statements).
	Branch audit; Joint audit; Reporting requirements under the Companies Act, 2013, including CARO
Special Features of Audit of Different Types of Entities	Appointment of Auditor,
	Audit Procedure and Audit Report in respect of different Category of Entities
	Government; Local bodies; Not-for-profit organizations; Trust and Societies, Partnership Firms
	Audit of different types of undertakings, i.e., Educational Institutions, Hotels, Clubs, Hospitals, etc.
	Basics of Limited Liability Partnerships (LLPs) Audit and Co-operative Societies Audit.
Audit of Banks	Understanding of accounting systems in Banks
	Audit of Revenue items,
	Special Consideration in Bank Audit with emphasis on Advances and NPAs
Ethics and Terms of Audit Engagements	Meaning of Ethics. – Ethics is a State of Mind, Need for Professional Ethics.
	Principles-based approach v Rules-based approach (Ethical or Legal).
	The fundamental principles of Professional Ethics: Integrity;
	Objectivity; Professional Competence and Due care; Confidentiality; Professional Behaviour.
	Independence of Auditors.
	Threats to Independence: Self-interest threats, Self Review threats, Advocacy threats, Familiarity threats, Intimidation threats.
	Safeguards to Independence; Professional Scepticism, Terms of Audit Engagements Preconditions for an audit; Audit Engagement
	Agreement on Audit Engagement Terms
	Terms of Engagement in Recurring Audits (SA 210 Agreeing the Terms of Audit Engagements)
	Overview and Introduction of SQC 1 Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information and Other Assurance and Related Services Engagements
	Overview and Introduction of SA 220 – Quality Control for an Audit of Financial Statements).

Paper 6 – Financial Management and Strategic Management:

Topics	Sub Topics
SECTION A: FINANCIAL MANAGEMENT
Financial Management and Financial Analysis	Introduction to Financial Management Function
	Objective and scope of financial management
	Profit Maximisation, Wealth Maximisation and Value Creation
	Role of Financial Manager and Financial Controller
	Financial management environment
	Functions of finance executives in an organization
	Financial distress and insolvency
	Financial Analysis through Ratios
	Users of financial analysis.
	Sources of financial data for analysis.
	Calculation and Interpretation of ratios.
	Limitations of ratio analysis
Financing Decisions and Cost of Capital	Sources of Finance
	Different Sources of Finance, Characteristics of different types of long-term debt and equity
	finance, Method of raising long-term finance.
	Different Sources of Short-term Finance.
	Contemporary sources of funding- P2P lending, Equity funding, Crowdfunding, Start-up funding, etc.
	Internal funds as a source of finance.
	International sources of finance
	Other sources of finance- Lease Financing, Sale and leaseback, Convertible debt, Venture capital, Grants, etc.
	Cost of Capital
	Significance of cost of capital
	Factors of cost of capital
	Measurement of costs of individual components of capital
	Weighted average cost of capital (WACC)
	The marginal cost of capital.
	Capital Structure Decisions
	Significance of capital structure
	Determinants of capital structure
	Capital structure planning and designing
	Designing of optimum capital structure.
	Theories of Capital Structure and Value of the firm-relevancy and Irrelevancy of Capital Structure
	EBIT- EPS Analysis, Breakeven- EBIT Analysis.
	Under/ Over Capitalisation
	Leverages
	Types of Leverages- Operating,
	Financial and Combined. Analysis of leverages.
Capital Investment and Dividend Decisions:	Capital Investment Decisions:
	The objective of capital investment decisions
	Methods of Investment Appraisal
	Payback period, Discounted payback period.
	Accounting Rate of Return (ARR).
	Net Present Value (NPV) – The meaning of NPV, Strengths, and limitations of NPV method, The working capital adjustment in NPV analysis, Capital rationing, and Equivalent Annual Costs.
	Internal Rate of Return (IRR)- Limitations of the IRR method, Multiple IRRs.
	Modified Internal Rate of Return (MIRR)- Definition and explanation of MIRR, Process for calculating MIRR, Strengths of the MIRR approach. – Profitability Index
	Dividend Decisions
	Basics of Dividends.
	Cash dividend, stock dividend/ bonus share, stock splits, share buyback.
	Determinants of dividend.
	Relevancy and Irrelevancy of Dividend Policies- Traditional Approach, Walter’s model, Gordon’s model, Modigliani and Miller (MM) Hypothesis
Management of Working Capital:	The management of working capital- Liquidity and Profitability.
	The Working capital financing decisions- Primary and Secondary Sources of Liquidity.
	The Working Capital Cycle (Operating Cycle) is the effectiveness of Working Capital based on its operating and cash conversion cycles.
	Assessment of working capital requirement.
	Management of Accounts Receivables (Debtors).
	Factoring and Forfaiting.
	Credit Management:
	– Credit granting.
	– Monitoring accounts receivables.
	– Debt collection.
	Management of Accounts Payables (Creditors). Management of Cash and treasury management.
	Banking norms of working capital finance
SECTION B: STRATEGIC MANAGEMENT (50 MARKS)
Introduction to Strategic Management	Meaning and Nature of Strategic Management.
	Importance and Limitations of Strategic Management.
	Strategic Intent – Vision, Mission, Goals and Values.
	Strategic Levels in Organizations (Network, Corporate, Business and Functional)
Strategic Analysis: External Environment	International and Macro Environment: PESTLE
	Analysis. Defining the industry for analysis (Value Chain, PLC).
	Porter’s Five Forces – Industry environment analysis.
	Understanding customers and markets.
	Competition in the industry
Strategic Analysis: Internal Environment	Understanding key stakeholders (Mendelow’s Model).
	Strategic drivers (Industry & markets, Customers, Channels, Products & Services, Competitive
	Advantage).
	The role of resources and capabilities.
	Combining external and internal analysis (SWOT Analysis).
	Gaining competitive advantage (Michael Porter’s Generic Strategies).
Strategic Choices	Strategic Choices: Concentric, Conglomerate, Market Development, Product Development, Innovation, Horizontal integration, vertical integration, Turnaround, Divesture, Liquidation.
	How to Develop Strategic Options:
	Ansoff’s Matrix
	ADL Matrix
	BCG Matrix
	GE Matrix
Strategy Implementation and Evaluation	Implementation: Formulation vs. Implementation Matrix, Linkages and Issues.
	Strategic Change through Digital Transformation.
	Organization Structure (hard) and Culture (soft).
	Strategic Leadership.
	Strategic Control.
	Strategic Performance Measures

ICAI 2024 Final Syllabus:

The Institute of Chartered Accountants of India (ICAI) is dedicated to equipping aspiring Chartered Accountants with the most comprehensive and relevant education. To meet this objective, ICAI has introduced a new syllabus for the CA Final course, effective from July 1, 2023. This revamped curriculum is designed to equip CA Final aspirants with a deeper understanding of key subjects and is set to be implemented in the examinations starting in May 2024.

Paper 1 – Financial Reporting:

Topics	Sub Topics
Introduction to General Purpose Financial Statements as per Indian Accounting Standard (Ind AS)	Statutory provisions: Applicability criteria
	Division II of Schedule III to the Companies Act, 2013 and Guidance Note thereupon
Conceptual Framework for Financial Reporting under Indian Accounting Standards (Ind AS)
Application of Ind AS with reference to General Purpose Financial Statements	i) Ind AS on Presentation of Items in the Financial Statements
	Ind AS 1 “Presentation of Financial Statements”
	Ind AS 34 “Interim Financial Reporting”
	Ind AS 7 “Statement of Cash Flows”
	Ind AS on Measurement based on Accounting Policies
	Ind AS 8 “Accounting Policies, Changes in Accounting Estimates and Errors”
	Ind AS 10 “Events after the Reporting Period”
	Ind AS 113 “Fair Value Measurement”
	Ind AS on Income Statement
	Ind AS 115* “Revenue from Contracts with the Customers”
	Ind AS on Assets and Liabilities of the Financial Statements
	Ind AS 2 “Inventories”
	Ind AS 16 “Property, Plant and Equipment”
	Ind AS 116* “Leases”
	Ind AS 23 “Borrowing Costs”
	Ind AS 36 “Impairment of Assets”
	Ind AS 38 “Intangible Assets”
	Ind AS 40 “Investment Property”
	Ind AS 105 “Non-current Assets Held for Sale and Discontinued Operations”
	Ind AS 19 “Employee Benefits”
	Ind AS 37 “Provisions, Contingent Liabilities and Contingent Assets
	Ind AS on Items impacting the Financial Statements
	Ind AS 12* “Income Taxes”
	Ind AS 21 “The Effects of Changes in Foreign Exchange Rates
	Ind AS on Disclosures in the Financial Statements
	Ind AS 24 “Related Party Disclosures”
	Ind AS 33 “Earnings per Share”
	Ind AS 108 “Operating Segments”
	Other Ind AS
	Ind AS 20 “Accounting for Government Grants and Disclosure of Government Assistance”
	Ind AS 102 “Share Based Payment”
	Ind AS 41 “Agriculture
	Ind AS on Financial Instruments (it includes Ind AS 32, Ind AS 109, Ind AS 107)
	Financial Instruments: Scope and Definitions
	Classification and Measurement of Financial Assets and Financial Liabilities
	Financial Instruments: Equity and Financial Liabilities
	Derivatives and Embedded Derivatives
	Recognition and Derecognition of Financial Instruments
	Hedge Accounting
	Disclosures
Ind AS on Group Accounting	Business Combinations (Ind AS 103)
	ii Consolidated and Separate Financial Statements (it includes Ind AS 110, Ind AS 111, Ind AS 27, Ind AS
	28, Ind AS 112)
First time adoption of Indian Accounting Standards (Ind AS 101)
Analysis of financial statements (as per Ind AS)
Ethics with Accounting Concepts	Identify and explain the key ethical issues
Technology and Accounting	Evolution of Accounting in the technological environment

Paper 2 – Advanced Financial Management:

Topics	Sub Topics
Financial Policy and Corporate Strategy	Advanced role of CFO in various matters including Value Creation
	Strategic decision making framework
	Interface of Financial Policy and strategic management
	Balancing financial goals vis-à-vis sustainable growth
Risk Management	Identification of types of Risk faced by an organisation
	Evaluation of Financial Risks
	Value at Risk (VAR)
	Evaluation of appropriate method for the identification and management of financial risk
Advanced Capital Budgeting Decisions	Current trends in Capital Budgeting
	1. Impact of Inflation on Capital Budgeting Decisions
	2. -Impact of change in technology on Capital Budgeting
	3. Impact of change in Government Policies on Capital Budgeting
	Dealing with Risk in Investment Decisions
	Internal and External Factors affecting capital budgeting decision
	Methods of incorporating risk in Capital Budgeting
	Adjusted Present Value
	Optimum Replacement Cycle
Security Analysis	Fundamental Analysis
	Technical Analysis
	– Meaning
	– Assumptions
	– Theories and Principles
	– Charting Techniques – Basics
	– Efficient Market Hypothesis (EMH
	Equity Research and tools available
Security Valuation	Theory of Valuation
	Return Concepts
	Equity Risk Premium
	Required Return on Equity
	Discount Rate Selection in Relation to Cash Flows
	Approaches to Valuation of Equity Shares
	Valuation of Preference Shares
	Valuation of Debentures/ Bonds
	Role and Responsibilities of Valuers
	Precautions need to be taken by a Valuer before accepting any valuation assignment
Portfolio Management	Portfolio Management
	Portfolio Analysis
	Portfolio Selection
	Capital Market Theory
	Portfolio Revision
	Portfolio Evaluation
	Asset Allocation
	Fixed Income Portfolio
	Risk Analysis of Investment in Distressed Securities
	Alternative Investment Avenues
	Real Estate
	Gold
	Private Equity
	REITs
	Hedge Funds
	ETFs
	Mutual Funds
	Commodities
Securitization	Introduction
	Concept and Definition
	Benefits of Securitization
	Participants in Securitization
	Mechanism of Securitization
	Problems in Securitization
	Securitization Instruments
	Pricing of Securitization Instruments
	Risks in Securitization
	Tokenization
	Securitization in India
Mutual Funds	Meaning
	Types
	Advantages and Disadvantages of Mutual Funds
	Evaluation of Mutual Funds
	Role of Fund Manager in Mutual Funds
	Role of FIIs in Mutual Funds
Derivatives Analysis and Valuation	Introduction to Forwards, Futures and Options
	Futures Market
	Pricing of Forwards and Futures
	Hedging using Futures
	Options
	Credit Derivatives
	Real Options
	Derivative Mishaps and Lessons
	Swaps
	Commodity Derivatives
	Weather Derivatives
	Electricity Derivatives
Foreign Exchange Exposure and Risk Management	Factors affecting foreign exchange rate
	Role of SWIFT in Foreign Exchange
	National and International Payment Gateways
	Exchange rate determination
	Foreign currency market
	Management of Foreign Exchange Risk
International Financial Management	International Capital Budgeting
	Offshore Investment Strategies vis-à-vis Domestic Capital Budgeting
	Project vis-à-vis Parent Cash Flows
	Discounting Rate and Adjusting Cash Flows
	Adjusted Present Value
Interest Rate Risk Management	Benchmark Rates
	Interest Rate Risk
	Hedging Interest Rate Risk
	• Asset and Liability Management (ALM)
	• Forward Rate Agreement (FRA)
	Interest Rate Futures
	Interest Rate Options
	Swaptions
Business Valuation	Conceptual Framework of Valuation
	Approaches/ Methods of ValuationE
	1. Capital Asset Pricing Model
	2. Arbitrage Pricing Theory
	3. Estimating Beta of an unlisted company
	1. Steps involved in relative valuation
	2. Equity valuation multiples
	3. Enterprise valuation multiple
	Other approaches to Value Measurement
	1. Economic Value Added (EVA)
	2. Market Value Added (MVA)
	3. Shareholder Value Analysis (SVA)
	Going concern and non going concern valuation
	Valuation of distressed companies
	Valuation of startups
	Valuation of digital platforms
	Valuation of professional / consultancy firms
	Impact of ESG on valuation
Mergers, Acquisitions and Corporate Restructuring	Conceptual Framework
	Rationale
	Forms
	Mergers and Acquisitions
	Divestitures
	Ownership Restructuring
	Unlocking the value through Mergers & Acquisitions and Business Restructuring
	Cross Border Mergers
	Special Purpose Acquisition Companies (SPACs)
Startup Finance	Introduction including Pitch Presentation
	Concept of Unicorn
	Startup Initiative of GOI
	Sources of Funding
	Succession planning in Business

Paper 3 – Advanced Auditing, Assurance and Professional Ethics:

Topics	Sub Topics
Quality Control	SQC 1 Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information and Other Assurance and Related Services Engagements
Quality Control	SA 220 Quality Control for an Audit of Financial Statements
General Auditing Principles and Auditors Responsibilities	SA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements
	SA 250 Consideration of Laws and Regulations in an Audit of Financial Statements
	SA 260 Communication with Those Charged with Governance
	SA 299 Joint Audit of Financial Statements
	SA 402 Audit Considerations Relating to an Entity Using a Service Organisation
Audit Planning, Strategy, and Execution	SA 300 Planning an Audit of Financial Statements; (Content is covered in depth at Intermediate level, Therefore, the application part of SA 300 may be discussed in the form of Case Study at Final level.)
	SA 450 Evaluation of Misstatements identified During the Audit
	SA 520 Analytical Procedures
	SA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates and Related
	Disclosures
	SA 610 Using the Work of Internal Auditors
	SA 620 Using the Work of an Auditor’s Expert
Materiality, Risk Assessment and Internal Control	Evaluation of Internal Control Procedures; Components of Internal Controls; Internal Control and Risk Assessment; Auditor’s response to assessed risks; Risk-Based Audit- Audit Risk Analysis; Reporting on Internal Control Weaknesses, Framework on Reporting of Internal Controls
	SA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management
	SA 330 The Auditor’s Responses to Assessed Risks
Audit Evidence
Completion and Review
Reporting	SA 700 Forming an Opinion and Reporting on Financial Statements
	SA 701 Communicating Key Audit Matters in the Independent Auditor’s Report
	SA 705 Modifications to the Opinion in the Independent Auditor’s Report
	SA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report
	SA 710 Comparative Information – Corresponding Figures and Comparative Financial Statements
	SA 720 The Auditor’s Responsibility in Relation to Other Information
Specialised Areas	Basic and overview of SA 800 special considerations – Audits of financial statements
	Basic and overview of SA 805 special considerations – audits of single financial statements
	Basic and Overview of SA 810 Engagements to Report on Summary Financial Statements
Audit-related Services	Basic and Overview of SRS 4400 Engagements to Perform Agreed-upon Procedures Regarding Financial Information
Audit-related Services	Basic and Overview of SRS 4410 Compilation Engagements
Review of Financial Information	Basic and Overview of SRE 2400 Engagements to Review Historical Financial Statements
Review of Financial Information	Basic and Overview of SRE 2410 Review of Interim Financial Information Performed by the Independent Auditor of the Entity
Prospective Financial Information and Other Assurance Services	Basic and Overview of SAE 3400 The Examination of Prospective Financial Information
	Basic and Overview of SAE 3402 Assurance Reports on Controls at a Service Organisation
	Basic and Overview of SAE 3420 Assurance Engagements to Report on the Compilation of Pro-forma financial information included in a prospectus
Digital Auditing and Assurance	Auditing digitally and Digital auditing, Usage of Automated Tools such as CAAT, Data Analytics,
Digital Auditing and Assurance	Artificial Intelligence, etc., Remote Auditing
Group Audits	Audit of Consolidated Financial Statements Responsibility of Parent Company, Auditor of the
	Consolidated Financial Statements; Audit Considerations – Permanent Consolidation, Current Period
	Consolidation; Reporting
	Audit of Group Financial Statements including the work of Component Auditors
	(SA 600 Using the Work of Another Auditor)
Special Features of Audit of Banks & Non-Banking Financial Companies
Overview of Audit of Public Sector Undertakings	Concept of Propriety Audit; Performance Audit;
Overview of Audit of Public Sector Undertakings	Comprehensive Audit
Internal Audit	Provisions of Internal Audit as per Companies Act, 2013; Scope of Internal Auditing;
	Relationship between Internal and External Auditor; Basics of Internal Audit Standards issued by the
	ICAI; Drafting of Internal Audit Report; Audit Trail, Internal Audit as a Management Function
Due Diligence, Investigation and Forensic Accounting:	Due Diligence Review; Audit versus
	Investigation; Steps for Investigation; Types of Investigation; Procedure, Powers, etc. of Investigator;
	Types of Fraud, Indicators of Fraud, Follow-up thereof; Forensic Accounting- meaning, difference between Statutory Audit and Forensic Accounting, Forensic Accounting and Investigation Report,
	Introduction of Forensic Accounting and Investigation Standards
Emerging Areas: Sustainable Development Goals (SDG) & Environment, Social and Governance (ESG) Assurance, etc
Professional Ethics and Liabilities of Auditors:	Introduction of Code of Ethics as per IESBA and Code of Ethics with special reference to the relevant provisions of the Chartered Accountants Act, 1949 and the Regulations thereunder;
	Application of Fundamental Principles; Application of Threats,
	Evaluation of Threat
	Addressing Threats and Safeguards
	Conceptual Framework
	Important Provisions of Chartered Accountants Act,1949 and Chartered Accountants Regulations 1988

Paper 4 – Direct Tax Laws & International Taxation:

Topics	Sub Topics
	Comprehensive computation of income-tax liability of companies and other entities under the alternative tax regimes under the Income-tax Act, 1961 to optimise tax liability.
	General provisions under the Act for computation of total income and tax liability of companies and other entities
	Special tax regimes under the Act for companies and other entities
	Optimisation of tax liability of companies and other entities through tax planning
Tax Administration and Appellate Mechanism	Deduction, Collection and Recovery of Tax
	Income-tax Authorities
	Assessment Procedures
	Appeals and Revision; and Dispute Resolution
	Provisions to counteract unethical tax practices
	– Taxation of undisclosed income under the Income-tax Act, 1961
	– Taxation of undisclosed foreign income and assets
	– Penalties and offences and prosecution
	Miscellaneous Provisions
	Tax Audit
International Taxation	Taxation of cross border transactions and Non-resident taxation under the Income-tax Act, 1961, including
	1. Transfer Pricing
	2. Non-resident Taxation
	3. Double Taxation Relief
	4. Advance Ruling
	Other Aspects of International Taxation, namely,
	1. Significant articles of OECD and UN Model Tax Conventions
	2. Fundamentals of BEPS
	3. Application and Interpretation of Tax Treaties
	4. Latest developments in International Taxation

Paper 5 – Indirect Tax Laws:

Topics	Sub Topics
Part I: GOODS AND SERVICES TAX
Goods and Services Tax (GST) Law as contained in the Central Goods and Services Tax (CGST) Act, 2017 and Integrated Goods and Services Tax (IGST) Act, 2017 including	Case studies based on following:
	Levy and collection of CGST and IGST – Application of CGST/IGST law; Concept of supply, inter-State supply, intra-State supply, supplies in territorial waters; Charge of tax including reverse charge; Classification; Exemption from tax; Place of supply; Time of Supply; Value of supply; Input tax credit; Computation of GST liability
	Procedures under GST including registration, tax invoice, credit and debit notes, electronic way-bill, accounts and records, returns, payment of tax
	Refunds and case studies based on refund provisions
	Job work
	Liability to pay in certain cases
	Administration of GST; Assessment and Audit
	Inspection, Search, Seizure and Arrest
	Demand and Recovery; Offences and Penalties
	Appeals and Revision
	Advance Ruling
	Ethics under GST
	Other provisions
PART II: CUSTOMS & FTP
Customs Law as contained in the Customs Act, 1962 and the Customs Tariff Act, 1975	Introduction to customs law including Constitutional aspects
	Levy of customs duties including application of customs law, taxable event, charge of customs duty, exceptions to levy of customs duty, exemption from custom duty
	Types of customs duties
	Classification and valuation of imported and export goods
	Import and Export Procedures including special procedures relating to baggage, goods imported or exported by post, stores
	Warehousing
	Refund
Foreign Trade Policy	Introduction to FTP – legislation governing FTP, salient features of an FTP, administration of FTP, contents of FTP and other related provisions
	Basic concepts relating to import and export
	Basic concepts relating to export promotion schemes provided under FTP

Paper 6 – Integrated Business Solutions:

(Multi-Disciplinary Case Study With Strategic Management)

This paper will be entirely case study based and would assess the integrated knowledge of following subjects:-

Financial Reporting
Advanced Financial Management
Advanced Auditing, Assurance and Professional Ethics
Direct Tax Laws & International Taxation
Indirect Tax Laws
Corporate and Economic Laws
Strategic Cost & Performance Management

In our quest for knowledge and excellence, we’ve explored the dynamic and evolving world of chartered accountancy through the ICAI syllabus. From the foundational principles to the most advanced concepts, we’ve journeyed through the CA Foundation, CA Intermediate, and CA Final syllabi for 2024.

As the saying goes, “knowledge is power,” and with this knowledge, you are empowered to excel in your pursuit of becoming a Chartered Accountant. The comprehensive syllabi have been designed to equip you with the skills, insights, and expertise needed to thrive in the ever-changing financial landscape.

To ensure that you’re always up to date with the latest developments and any potential updates, we recommend keeping a watchful eye on the official ICAI website. Knowledge is a dynamic field, and staying informed is your passport to success.

We wish you the best of luck on your journey through the ICAI syllabus. May your commitment, hard work, and dedication lead you to a fulfilling and successful career in the world of chartered accountancy.

Keep watching the official website for any updates and remember, your pursuit of knowledge and excellence never ends!

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