CA Foundation Course 2024 New Syllabus & Exam Pattern

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Candidates can get the CA Foundation New Scheme Syllabus Changes and comparison between CA Foundation’s old scheme with a New scheme of CA Foundation Course. As we know every year ICAI makes changes in the CA CPT Course rapidly in order to provide well-qualified and certified chartered accountants to society.

CPT Old Syllabus Vs CA Foundation New Syllabus 

Aspirants can raise many questions about the CA New Course, Foundation Course, Direct Entry Scheme, Changes in CPT, IPCC, and CA Final Syllabus as on the 1st July 2024 can be provided below with Revised and Amended Syllabus for CA CPT, IPCC & Final. Students can get the subject updates for changes in the syllabus for the Ca foundation New Scheme Course. As per the ICAI New CA Foundation Course applicable from the June attempt of 2024. Various schemes or stages are introduced in the CA Course such as CA CPT, CA IPCC and at the end CA Final.

CA Course New Syllabus and Old Syllabus

CA Old Course name CA New Courses name
Common Proficiency Test CPT CA Foundation
Integrated Proficiency Common Course IPCC CA Intermediate
Chartered Accountant CA ———-

 

New CA Foundation Course Applicable for 2024

Students can check the changes in the CA CPT Foundation Course with the latest revised schedule syllabus for the CA Foundation course which is applicable from the 1st July 2024. In past CA CPT Examinations are going to held in the month of June and December. But Now CA CPT Exams are going to held in May and November. Below is the brief descriptions of the changes in the CA CPT Syllabus.

S.No. Paper Name of the Subject Marks
1 1 Principles and Practices of Accounting 100 Marks
2 2 Business Law & Business Correspondence and Reporting  100 Marks
3 3 Business Mathematics, Logical Reasoning & Statistics 100 Marks
4 4 Business Economics & Business and Commercial Knowledge  100 Marks

 

CA Foundation New Exam Pattern

S.No. Old Pattern CA CPT Marks & type New Pattern CA Foundation Marks & type
1 Fundamentals of Accounting 60 Marks ( Objective Type) Principles and Practices of Accounting 100 Marks ( Subjective)
2 Mercantile Law 40 Marks (Objective) Mercantile Law & General English 100 Marks ( Subjective)
3 General Economics 50 Marks (Objective ) Business Economics & Business Commercial Knowledge 100 Marks ( Objective)
4 Quantitative Aptitude 50 Marks ( Objective ) Business Mathematics, Statistics & Logical Reasoning 100 Marks( Objective )

 

CA Foundation Subjects Wise New Syllabus

Paper 1: Principles and Practices of Accounting

  • Average Due Date and Account Current.
  • Departmental Accounts.

Paper 2: Mercantile Laws (Part 1)

  • The Limited Liability Partnership Act 2008.
  • The Companies Act of 2013.

Paper 2: General English ( Part 2)

Section A:

  • Comprehension Passages
  • Note Making.

Section B:

  • Articles Writing.
  • Report Writing.
  • Writing Formal.
  • Writing Mails.
  • Resume Writing.

Section C:

  • Introduction to Basic Writing.
  • Nouns, Pronouns, and Verbs.
  • Articles, Adjectives, and Adverbs.
  • Direct and Indirect Active and Passive Speech

Paper 3: Business Mathematics and Logical Reasoning

  • Algebra of Matrices, Inverse of a Matrix and Determinants, Solving System of Equations using Matrix.
  • Nominal Rate of Return.
  • Compound Annual Growth Rate (CAGR).

Logical Reasoning id New paper Carrying 20 Marks

  • Number Series Coding and Decoding and Odd Man Out.
  • Blood relations.
  • Seating Arrangements.
  • direct Tests.
  • Syllogism.

Paper 3: Business Statistics

No Change in the Subject.

Paper 4: Business Economics

  • Introduction to Business Economics.
  • Meaning of Business Economics.
  • Objectives of Business Firm – Profit Maximization, Sales Maximization, Growth Maximization.
  • Business Cycles.
  • Meaning of Business Cycles.
  • Phases of Business Cycles.
  • Features of Business Cycles.
  • Causes Behind these Cycles.
  • Macro Economics.
  • Indian Economics.

Paper 4: Business and Commercial Knowledge.

  • Introduction to Business.
  • Business Environmental.
  • Business Organizations.
  • Government Policies for Business Growth.
  • Organizations Facilitating Business.
  • Common Business and Commercial Terminologies.

The CA Foundation course exam going to be held in the month of May and November every year. The CA Foundation exam will depend upon the negative marking for Paper 3 and Paper 4. CA Foundation exam going to be held on Objective and Subjective Type. There is no negative marking for Paper 1 & Paper 2. Candidates need to score at least 40 percentage and Aggregate 50 Percentage marks in the overall subjects.

Check More Information About – Chartered Accountants 

Amendments in CA IPCC ( CA Intermediate )

Changes in the CA IPCC will be eligible as per the ICAI. Students need to attempt the exam from the date of registration to 8 months’ time. Now the total subjects of the CA IPCC is increased to 7 to 8 subjects and each group consists of 4 subjects. For better guidelines of the CA IPCC Changes in the syllabus follow the below-given table.

Revised CA IPCC Group 1 Syllabus 

S.No. Paper 1 Name of the Subject Marks
1 1 Accounting 100 Marks
2 2 Corporate Laws and Other Laws 100 Marks
3 3 Cost and Management Accounting 100 Marks
4 4 taxation 100 Marks

 

New IPCC CA Group 2 Syllabus 

S.No. Paper Name of the Subject Marks
1 5 Advanced Accounting 100 Marks
2 6 Auditing & Assurance 100 Marks
3 7 Enterprise Information System and Strategic Management 100 Marks
4 8 Financial Management & Economics For Finance 100 Marks.

 

A CA Students can start an article ship at any time after qualifying for the CA IPCC but he/she should undergo the process of 4 months of Integrated Course on Information Technology and Soft Skills (ICITSS) Before it is called ITI Course.

Amended in CA Final Course

After completing the three years of the article ship candidates need to pursue the CA Final Course. Aspirants have opportunities to appear for the CA Final Exam before 6 months of the article ship.

New CA Final Group 1 Course 

S.No. Papers Name of the Subject Total Marks
1 1 Financial Reporting 100 Marks
2 2 Strategic Financial Management 100 Marks
3 3 Advanced Auditing & Professional Ethics 100 Marks
4 4 Corporate Laws and Other Economic Laws 100 Marks

 

Changes in CA Final Group 2 Course

S.No. Papers Name of the Subject Total Marks
1 5 Strategic Cost Management & Performance Evaluation 100 Marks
2 6 Elective Paper 100 Marks
3 7 Direct Tax Laws and International Taxation 100 Marks
4 8 Advanced Indirect Tax Laws 100 Marks

 

Date of Implementation of the New CA Course

As we know After registration of the CA Course there will be 6 attempts. The Chartered Accountant course is applicable as on the date of July 2024.

CA CPT Syllabus Applicable Dates

S.No. Particulars Dates/Attempts
1 Last Date for CPT Registration 30th June 2024
2 Date of Commencement of Registration for CA Foundation Course 1st July 2024
3 First CA Foundation Exam Held On May 2024
4 Last Date of CA Foundation Exam Held in

 

Three parallel Attempts For CA Foundation & CPT Course:-

S.No. CA Foundation Course CA CPT Course
1 May 18 June 18
2 November 18 December 18
3 May 19 December 19

 

CA Intermediate Course Applicable Dates

S.No. Particulars Dates/Attempts
1 Last Date for Registration of CA IPCC 30th June 2024
2 Date of Registration of CA Intermediate Course 1st July 2024
3 First Exam to be Held on CA Intermediate May 2024
4 Ending Date of the IPCC Exam May 2024

Three Parallel Attempts for CA Intermediate Course 

S.No. CA Intermediate CA IPCC
1 May 18 May 18
2 November 18 November 18
3 May 19 May 19

 

CA Final Course Applicable dates

S.No. Particulars Dates/Attempts
1 Ending date for Registration of CA Final Course ( Existing One ) 30th June 2024
2 Date of Registration for CA Final Course New One 1st July 2024
3 First Exam of CA Final ( New Course ) to Be Held in May 2024
4 Last Exam of CA Final ( Existing Course ) to be Held in Nov 2024

Six Parallel Attempts for the CA Final Course

S.No. Final New Final Existing
1 May 18 May 18
2 Nov 18 Nov 18
3 May 19 May 19
4 Nov 19 Nov 19
5 May 20 May 20
6 Nov 20 Nov 20

 

Here we update the latest information about the CA Foundation, ACCA and other related topics like Accounting Standards, Amendments in Syllabus, Applicability of Sections, Financial Acts, CA CPT Course Details ..etc.

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