Subjects Reduced in CA Course

These are the proposed changes.

Changes in CA Foundation

4 Subjects - 4 paper

• Accounting

• Business law

• QA

  • BM

  • LR

  • Statistics

• Business Economics

Number of Attempts and first exam eligibility

• To be increased to 3. (Systems will be developed soon)

• Appear in Foundation Examination after appearing in class 12 examination and completing a minimum study period of 4 months before the 1st day of the month in which examination is held.

Registration Validity

• 4 years from the date of registration

Pass percentage

• 50% in each paper (with negative marking – 25% for each wrong answer to MCQs in papers 3 and 4)

Changes in CA Intermediate

• Subjects now 6

• Other laws removed from paper no. 2. It will be called corporate law. 

• Group 1 

  • 3 subjects

    • Advance Accounting

    • Corporate laws

    • Cost and Management Accounting

• Group 2 

  • 3 Subjects

    • Tax

    • Auditing and Code of Ethics

    • Paper 6

      • 6A FM

      • 6B SM

• Partially objective and partially subjective [30% case scenario/study based MCQs and 70% descriptive questions] in all papers. 

• No Open book exams.

• Computer-based / Physical examination as decided by the council from time to time.

• The Council may adopt the criteria of negative marking in a paper or papers having objective type questions in such manner as may be specified by it from time to time.

• The number of exams can be increased to 3 depending upon resources.

• 40% marks in individual paper and 50% marks in aggregate to pass the Group.

• 25% negative marking (for wrong answers in MCQ based questions)

• If a student secures more than 60% marks in paper/s, exemption of paper for immediate 3 attempts and the exempted marks to be considered for aggregating. 

• Thereafter, treat the exempted paper/s as permanently passed and the student has to score 50% to pass in the remaining paper/s. However, students will have the option to surrender and re-appear in the exempted paper. 

Changes in CA Final

• Paper-4: Corporate and Economic Laws - Shifted to Self-Paced E-learning Mandatory Module

• Paper-5: Strategic Cost Management and Performance Evaluation - Shifted to Self-Paced E-learning Mandatory Module.

• Ethics and Information Technology to be integrated with the curriculum of all subjects at the Final Level.

• Paper-6: Integrated Business Solutions  - (Multi-disciplinary case study with Strategic Management)

• Partially objective and partially subjective [30% case scenario/study based MCQs and 70% descriptive questions] in all papers.

• Open book/Restricted open book pattern of assessment

• Computer-based/physical examination, as decided by the Council from time to time.

• The Council may adopt the criteria of negative marking in a paper or papers having objective type questions in such manner as may be specified by it from time to time.

• Eligibility to appear in the Final examination

  • A candidate who has passed both groups of the intermediate level examination, 

  • Completed the prescribed second level soft skills and information technology courses, 

  • Qualified the four self-paced modules [four SETS] 

  • Six months after the completion of practical training before the 1st day of the month in which the examination is held.

• Number of Exams to be held - ​​2 [To be increased to 3 at a later point of time after systems are established]

• 40% marks in individual paper and 50% marks in aggregate to pass the Group.

• 25% negative marking (for wrong answers in MCQ based questions)

• If a student secures more than 60% marks in paper/s, exemption of paper for immediate 3 attempts and the exempted marks to be considered for aggregating. 

• Thereafter, treat the exempted paper/s as permanently passed and students have to score 50% to pass the remaining paper/s. However, students will have the option to surrender and re-appear in the exempted paper. 

Self-paced e-Learning Modules

• It would comprise of subjects which students can attempt and qualify at their own pace after qualifying for intermediate level examination. 

• A student has to qualify for these online modules (SETS) for taking the Final examination.

• The minimum mark for qualifying in each module is 50%. 

• The marks obtained will not be aggregated with the marks obtained in the core papers for the purpose of assessment. 

SETS in Self Paced e-learning modules

• SET A - Economic law - Compulsory

• SET B - Strategic Cost Management and Performance Evaluation - Compulsory

• SET C- Specialisation module (one to choose) 

• Risk management

• Integrated and sustainability reporting

• Government Accounting and Public finance

• Introduction to Digital Ecosystem and Transformation

• International Taxation

• Arbitration, Mediation and Conciliation

• Forensic Audit

• Financial Services and Capital Markets

• Valuation

• Forex and Treasury Management

• SET D - Multi-disciplinary Module [One to be chosen out of available options] 

  • Constitution of India

  • Psychology (including self-awareness)

  • Entrepreneurship (to include MSMEs & Start ups )

  • Communication (to include advocacy)

  • Philosophy

Commencement of Practical Training

Foundation Route and Direct Entry Route - After passing both the Groups of Intermediate and completing of ICITSS.

Read the post below

A guide for those who are Stuck in CA Course

All the best. God bless you

❤️ Neeraj Arora

और हाँ, सीखते रहें, क्यूँकि सीखना शुरू तो जीतना शुरू 🚀

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