| CA Foundation | CA Inter | CA Final | |
|---|---|---|---|
| Eligibility | 10+2 or Intermediate or equivalent certificate | CA Foundation or Graduate or PG or Qualified CMA inter or CS Executive | CA Intermediate + Complete ICITSS* |
| Tenure | 8 months | 9 months | 1 year |
| No of subjects | 4 | 6 | 6 |
| Passing criteria | Get minimum 40% in every subject and 50% in aggregate of all papers | ||
| Exams held in | June & December | May & November | May & November |
| Exam pattern | Paper 1 &2 are subjective, Paper 3& 4 are objective | 30% case scenario/ case-study based MCQ’s and 70% descriptive questions in all papers | 30% case scenario/ case-study based MCQ’s and 70% descriptive questions in all papers |
| Negative marking | 0.25 marks for every wrong answer in objective type questions | No negative marking in MCQ | No negative marking in MCQ |
| Registration process | Online | Online | Online |
| Validity of registration | 4 years from date of appearing first foundation exam | 5 years from date of registration of CA Intermediate | 10 years from date of registration of CA Intermediate |
| Revalidation of registration | Not permitted | Permitted only once by paying required fee. | Permitted by paying required fee. |
| Name of subjects | 1. Accounting
2. Business Laws 3. Quantitative aptitude 4. Business Economics |
Group I:
1. Advanced Accounting 2. Corporate & other Laws 3. Taxation (DT & IDT) Group II: 4. Cost & Management Accounting 5. Auditing & Ethics 6. Financial Management & SM |
Group I:
1. Financial reporting 2. Advanced financial management 3. Advanced auditing, Assurance & Professional ethics Group II 4. Direct tax & International laws 5. Indirect tax laws 6. Integrated business solutions (Multi-disciplinary case study with strategic management) |
*ICICITSS means integrated course on Information technology and soft skills.
As the name suggests, Self-Paced Online Module is a course which a student can learn and qualify at his/her own pace after registering for Final Course. Four self-paced online modules [SET A, SET B, SET C and SET D] encompassing different fields have been introduced in the New Scheme of Education and Training.
At the time of registration of Final Course, students would also be registering for Self-Paced Online Modules. The form for Final Course registration will have the option for selecting the subjects under Self-Paced Online Modules SET C and SET D. No separate fee is payable for registration of Self-Paced Online Modules.
| Set-A (Compulsory) | Set-B (Compulsory) | Set-C (Any one selected) | Set-D (Any one selected) |
| Corporate & Economic Laws | Strategic Cost & Performance Management | · Risk Management
· Sustainable Development & Sustainability Reporting · Public finance & Government Accounting · The Insolvency & bankruptcy code,2016 · International Taxation · The Arbitration & Conciliation Act,1996 · Forensic Accounting · Valuation · Financial Services & Capital marketing · Forex & Treasury Management |
· The constitution of India & Art of Advocacy
· Psychology & Philosophy · Entrepreneurship & start-up Ecosystem · Digital Ecosystem & controls |
A candidate would be awarded the certificate of Business Accounting Associate (BAA) on fulfilment of following criteria –
Practical Training: 2 years of practical training after completion ca intermediate.
