New Course Draft

The Institute of Chartered Accountants of India
(Setup by an Act of Parliament)
Board of Studies (Academic)

An Overview
CA Dayaniwas Sharma Ca Vishal Doshi CA Vandana Nagpal
Chairman Vice Chairman Director – BOS

Role of Board of Studies (Academic)
Education Material to Value added Learning Experience
Students’ Journal with E-Capsules
Live Coaching Classes
E-Books
Mock Test Papers
ICAI-BOS Mobile App
Practical Training Test
Revision Test Papers (RTPs)
Suggested Answers
Case studies & Case Scenarios Booklets.

New Initiatives of Board of Studies (Academic)
Implementation of New Scheme of Education and Training
Development of syllabus and Material for Foundation, Intermediate and Final Courses for the New Scheme
of Education & Training.
Online Library for CA Students
To promote Research Activities amongst Students
Enhancement of Mobile App through -Videos from Hero of the Profession, Quiz, Quotations, etc.
Liasoning with Universities
Train the Trainer Programme for Faculty of Regional Council and Branches who are taking coaching classes
thereat.

Proposed Scheme of Education and Training

(2022)

Brief Background
The Council, at its 400th meeting held on 18th & 19th March, 2021, accorded approval
for formation of CRET under the Convenorship of the then President, at an earlier
point of time, i.e., after seven years, is primarily due to the following factors –
 Need to make the curriculum globally relevant consequent to launch of international
curriculum;
 Changes necessitated due to implementation of National Education Policy, 2020;
 Emphasis on Ethics and Information technology;
 Diversifying role of chartered accountants

Brief Background
The modus operandi adopted in reviewing the existing scheme of education and training is as
under:-
1. Identification of Problem areas to be addressed in the New Scheme of Education and
Training.
2. Drawing up the Preamble which defines the boundaries within which the new scheme has
to be designed.
3. Requirements under International Education Standards (IESs)
4. Study and incorporation of the significant features of National Education Policy, 2020
5. Best practices of scheme of education and training of International Accountancy Bodies.
6. Analysis of probable impact of changes in curriculum on current MRA/MOU with
International Accountancy Bodies.
7. Incorporation of suggestions emerging out of discussions at high level meetings of groups
of CRET, including views of eminent academicians, corporate heads as well as suggestions
received from Regional Councils.

IDENTIFICATION OF PROBLEM AREAS TO BE ADDRESSED IN THE NEW
SCHEME OF EDUCATION AND TRAINING
Requirement to Overcome Rote Learning
Long duration of the course and Uncertainty in completing the course
International Competition from international accountancy bodies
Need for Futuristic Outlook in the scheme of education and training
Need for Industry Orientation
Interpretation Skills not given due emphasis
Absence of Uninterrupted Practical Training
Need for subject wise Integration Of Ethics
Intermittent Exit Route

PREAMBLE
The Preamble defines the boundaries within which the new scheme has to
be designed, the best practices which need to be incorporated to have a
global reach and facilitate launch of international curriculum; and the
existing key features of the CA course which should continue and not be
compromised in the new regime.

PREAMBLE
Standard of education of the CA course not to be compromised
Concurrent practical training, which is the USP of the CA course, not to be diluted
Single international curriculum, for domestic and international students
CA curriculum to have a global landscaping
CA curriculum to enable holistic development of students
ICAI’s MRA/MOU with international accountancy bodies not to be impacted
Retention of minimum credit hours considered for academic equivalence by UGC
Introduction of self-paced online modules in the new scheme following due consultative process
Integration of Ethics and IT with all Subjects at Final Level

Comparison
Considering the problem, preamble, international best practices and the requirements under the IESs, the
Council decided that the number of papers in the new CA course be pegged as follows –
Current Proposed
Entry level
Foundation -(With 4 Subjects)
• 4 Papers
• 4 Papers - (With 6 Subjects)
Intermediate or Equivalent Level
• Group I- 3 Papers - (With 8 Subjects)
Intermediate • Group II- 3 Papers
• Group I- 4 Papers - (With 11 Subjects)

• Group II- 4 Papers Introduction four Self-paced
Online Learning Modules
Final
Final or Equivalent Level
• Group I- 4 Papers • Group I- 3 Papers
• Group II- 4 Papers • Group II- 3 Papers

Foundation level
PAPER CURRENT SCHEME PROPOSED SCHEME

Paper 1 Principles and Practice of Accounting Accounting
Paper 2 Business Laws and Business Business Laws
Correspondence and Reporting
Paper 3 Business Mathematics and Logical Paper-3 : Quantitative Aptitude
Reasoning and Statistics  Business Mathematics
 Logical reasoning
 Statistics
Paper 4 Business Economics & Business & Business Economics

Commercial Knowledge

Foundation Level
Aspect Current Proposed
Number of papers 4 papers 4 papers
No. of Examination in a 2 (to be increased to 3 after system are in
2
Year Place)
Medium (Language) English or Hindi No Change
Partly Subjective and Partly No Change
Manner of assessment
Objective
Register with BoS after passing class

10 examinations. No Change
Appear in Foundation examination Appear in Foundation examination after
Eligibility for admission appearing class 12 examination and
and appearance in (i) after appearing class 12 completing minimum study period of 4
Foundation examination examination and months before the 1st day of the month in
(ii) registered with BOS on a which examination is held
particular date for a particular
exam.

Foundation Level
No Restrictions
Validity of registration 4 years from the date of registration.
40% in each paper

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

Intermediate
Current Scheme Proposed Scheme
Paper -1 : Accounting
Paper -1 : Advanced Accounting
Paper-5 : Advanced Accounting
Paper -2 : Corporate and other laws Paper -2 : Corporate laws
Paper-3 : Cost and Management Accounting Paper-3 : Cost and Management Accounting
Paper-4 : Taxation Paper-4 : Taxation
Paper-6 : Auditing and Assurance Paper-5 : Auditing and Code of Ethics
Paper-7: Enterprise Information Systems & Strategic

Management Paper-6A : Financial Management (50 Marks)
Paper-8 : Financial Management Paper-6B: Strategic Management (50 Marks)
& Economics for Finance

Intermediate Level
Number of 8 papers (2 groups of 4
6 papers (2 groups of 3 papers each)
papers papers each)
Partially objective and Partially objective and partially subjective [30% case
partially subjective and scenario/study based MCQs and 70% descriptive questions] in
closed book in restricted all papers.
papers [30% MCQs / Case Closed book in all papers
Manner of Scenario based and 70%
assessment Computer-based/physical examination, as decided by the
descriptive questions]. Council from time to time.
No negative marking in The Council may adopt the criteria of negative marking in a
objective type questions. paper or papers having objective type questions in such
manner as may be specified by it from time to time

Intermediate Level
A candidate who has qualified CA Foundation examination

Direct Entry Route – Commerce Graduates/Post-Graduates
Eligibility for (with minimum 55% marks) or
No Change
admission Other Graduates/Post-Graduates (with minimum 60% marks) or
Intermediate level passed candidates of Institute of Company
Secretaries of India and Institute of Cost Accountants of India.

Foundation Route:
Study Period as may decided by the Council from time to time
No Change
Minimum study
period Direct Entry Route:
8 months study
After completion of 9 months of Practical Training
period.

Intermediate Level
No. of Examinations in 2 [To be increased to 3 at a later point of time after systems

2
a year are established]
Medium (language) English or Hindi English or Hindi
Restriction in number Yes. Re-validation with prescribed fee permitted once after 5
None
of attempts years.

Intermediate Level
• 40% marks in individual • 40% marks in individual paper and 50% marks in
paper and 50% marks in aggregate to pass the Group.
aggregate to pass the Group. • If student secures 60% or more in paper/s in one
attempt, exemption of paper(s) for immediate 3
•If student secures 60% or attempts is allowed. Thereafter, exempted paper/s
more, in paper/s in one will be treated as permanently passed and student
Pass percentage
attempt, exemption of such has to score 50% to pass in the remaining paper/s
paper(s) for immediate 3 individually.
attempts is allowed and • The Council may adopt the criteria of negative
thereafter exemption will be marking in a paper or papers having objective type
lapsed. questions in such manner as may be specified by it
from time to time

Final
Paper -1 : Financial Reporting Paper -1 : Financial Reporting
Paper -2 : Strategic Financial Management Paper -2 : Advanced Financial Management
Paper-3 : Advanced Auditing and Professional Paper-3 : Advanced Auditing & Professional
Ethics Ethics
Shifted to Self-Paced E-learning Mandatory
Paper-4: Corporate and Economic Laws
Module
Paper-5: Strategic Cost Management and Shifted to Self-Paced E-learning Mandatory
Performance Evaluation Module
Paper-7 : Direct Tax Laws and International Paper-4 : Direct Tax Laws and International
Taxation Taxation
Paper-8 : Indirect Tax Laws Paper-5 : Indirect Tax Laws
# Ethics and Information Technology to be integrated with the curriculum of all subjects at the
Final Level.
Final Cont..
Paper-6 : Electives (1 out of 6)
Paper-6A : Risk Management
Paper-6B: Financial Services and Capital Markets

Paper-6 : Integrated Business Solutions
Paper-6C : International Taxation (Multi-disciplinary case study with Strategic
Management)
Paper-6D : Economic Laws
Paper-6E : Global Financial Reporting Standards
Paper-6F : Multidisciplinary Case Study

Final Level
Number of 8 papers (2 groups of 4

6 papers (2 groups of 3 papers each)
papers papers each)
Partially objective and • Partially objective and partially subjective [30% case
partially subjective and scenario/study based MCQs and 70% descriptive
closed book in restricted questions] in all papers.
papers [30% MCQs / Case • Open book/Restricted open book pattern of assessment
Scenario based and 70%
Manner of • Computer-based/physical examination, as decided by
assessment descriptive questions].
the Council from time to time.
• The Council may adopt the criteria of negative marking
No negative marking in in a paper or papers having objective type questions in
objective type questions. such manner as may be specified by it from time to
time.

Final Level
A candidate who has qualified CA Eligibility to appear in Final examination

Intermediate examination 1. A candidate who has passed both groups of the
intermediate level examination,
Completed 2.5 years of Practical 2. Completed the prescribed second level soft skills
Eligibility for Training and information technology courses,
admission
3. Qualified the four self-paced modules [four SETS]
Completed Advanced ICITISS 4. Six months after the completion of practical
Course (Advanced IT and MCS) training before the 1st day of month in which
examination is held.

Final Level
No. of Examinations in 2 [To be increased to 3 at a later point of time after systems

2
a year are established]
Medium (language) English or Hindi English or Hindi
Restriction in number None.

None
of attempts Re-validation with prescribed fee permitted after 10 years.

Final Level
Aspect Pass percentage
 40% marks in individual paper and 50% marks in aggregate to pass the Group.
Current  If student secures 60% or more, in paper/s in one attempt, exemption of such
paper(s) for immediate 3 attempts is allowed and thereafter exemption will be lapsed.
 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 student secures more than 60% marks in paper/s, exemption of paper for
Proposed immediate 3 attempts and the exempted marks to be considered for aggregating.
 Thereafter, treat the exempted paper/s as permanently passed and student have to
score 50% to pass in the remaining paper/s. However, student will have the option to
surrender and re-appear in the exempted paper.

Self-paced e-Learning Modules
Since the number of papers are being reduced by two each at the intermediate and final levels in order
to reduce the load on students, four self-paced online learning modules encompassing different fields,
to be introduced.
It would comprise of subjects which students can attempt and qualify at their own pace after qualifying
intermediate level examination.
A student has to qualify these online modules (SETS) for taking the Final examination.
As the name suggests, student can learn and qualify the modules at their own pace after qualifying the
intermediate level examination.
The minimum marks 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.
Such creative combinations of disciplines would inculcate cross-disciplinary thinking amongst students
and facilitate innovative reasoning in solving real-life problems which they encounter in their practice or
employment, once they qualify as a chartered accountant.

self-paced e-Learning Modules SET A - Economic Laws [Compulsory Online Module]
SET B - Strategic Cost Management and Performance Evaluation

[Compulsory Online Module]
SET C – Specialisation Module [One to be chosen out of available options]
SET D - Multi-disciplinary Module [One to be chosen out of available

options]

 SET A [Compulsory Online Module] - Economic Laws
Comprising of
 Foreign Exchange Management Act, 1999
 Insolvency and Bankruptcy Code, 2016
 Prevention of Money Laundering Act, 2002
 Competition Act, 2002
 Securitisation and Reconstruction of Financial Assets
 Enforcement of Security Interest Act, 2002
 Real Estate (Regulation and Development) Act, 2016
 Prohibition of Benami Property Transactions Act, 1988
 SET B [Compulsory Online Module] - Strategic Cost Management and Performance Evaluation

Self-paced e-Learning Modules Cont..
 SET C [Optional Online Module – Specialisation Elective] Subjects which are globally relevant for
positioning CA qualification as a Global Qualification] (Students have to choose anyone module)
1. Risk management
2. Integrated and sustainability reporting
3. Government Accounting and Public finance
4. Introduction to Digital Ecosystem and Transformation
5. International Taxation
6. Arbitration, Mediation and Conciliation
7. Forensic Audit
8. Financial Services and Capital Markets
9. Valuation
10. Forex and Treasury Management
 SET D [Towards developing inherent traits of CA students and incorporating Multi-disciplinary
approach envisaged in NEP, 2020] - (Students have to choose anyone module)
1. Constitution of India
2. Psychology (including self-awareness)
3. Entrepreneurship (to include MSMEs & Start ups )
4. Communication (to include advocacy)
5. Philosophy
PRACTICAL TRAINING
Two year with one year of post qualification

Duration Three work experience in a CA Firm for Members
applying for COP at any point of time.
Foundation Route
After passing either or both the
Foundation Route and Direct Entry Route
Groups of Intermediate and
completion of ICITSS
Commencement of After passing both the Groups of Intermediate
Practical Training and completion of ICITSS
Direct Entry Route
After completion of nine months of
Practical Training and completion
of ICITSS Course

PRACTICAL TRAINING
Leaves 1/7th of the period of Practical 12 leaves in a year
Training
Industrial Last 18 months of the Practical Last 12 months of the Practical Training
Training Training
Transfer Articles so engaged may, by During the second year of training, the termination of
agreement between the articled articles shall be permitted if the articled assistant opts for
assistant and his principal, be industrial training or under such exceptional
terminated under such exceptional circumstances or conditions, as may be decided by the
circumstances or conditions, as may Council.
be decided by the Council
Stipend Existing slab has been indicated in There has been 100 per cent increase in the stipend
the table beneath Regulation 48(1) presently paid to the articled assistants.
Certificate of No specific requirement In case of members desiring to obtain certificate of

Practice practice at any point of time, one year of post-
qualification experience in a CA firm be made mandatory.
Soft Skill Courses and IT Trainings
ICITSS: Before Commencement of Practical
Training No Change
Eligibility Criteria AICITSS: During the last two years of Practical During the two years of
Training and before appearing in Final Practical Training and before
Examination. appearing in Final Examination.
Levels of the Courses Two – ICITSS & AICITSS No Change
Duration As decided by the Council from time to time No Change

Soft Skill Courses and IT Trainings
ICITSS : Before Commencement of Practical

ICITSS: No Change
Training
Commencement of
AICITSS : During the two years of
the Course AICITSS: During the last two years of
Practical Training and before appearing
Practical Training and before appearing in
in Final Examination
Final Examination.
Manner of
To be decided by the Council from time to
Conducting the No change
time
Courses

Exit Route
Current Proposed
A candidate, who has opted for the Accounting A candidate would be awarded the certificate of Business
Technician level, shall be declared to have passed Accounting Associate (BAA) on fulfilment of following
in that level, if he - criteria -
(a) passes either of Groups; 1.If he has passed both groups of intermediate level
examination.
(b) completes the Orientation Course for such
period and in such manner and within such time 2.Completed his practical training,
as may be specified by the Council from time to
time; and 3.Completed the soft-skills and information technology
courses and
(c) completes the practical work experience in
accounting and related fields for a period not less 4. Qualified the four self-paced modules [four SETS].
than twelve months in such manner as may be
specified by the Council from time to time.

Board of Studies- New Initiatives

Orientation of newly registered Intermediate students and their
parents
• To do series of orientation programmes with newly registered Intermediate students alongwith their
parents to abreast them with the various learning facilities provided by the BOS (A).
• This will enlighten the students as to

• how to plan their studies by using virtual classes,
• digital learning hubs,
• e-books,
• capsules,
• BOS mobile app etc. along with the study material effectively.
• Orientation will also help the parents to understand their role in future building of their children.

Research Activities
• A strong environment of research is required due to rapid changes occurring throughout the world.
• BoS wishes to encourage Chartered Accountant students to do research in contemporary area through which
their scope of learning will widen.

Online Library
 A Digital or Electronic Library is a repository of books in electronic form in place of printed books.
 Electronic library will provide seamless access to knowledge to our students who want to gain
knowledge by way of pursuing research activities. This initiative would promote research and learning
among CA students.
 Users of the library can access the library by signing in. This facility would be made available to the CA
students particularly undergoing research activities.

Liasioning with Universities
• Suo motu initiative at BOS end to share its knowledge and experience with various Indian Universities
imparting education in Commerce.
• Vision to harmonize syllabi of the core papers of commerce education for undergraduate courses with
Chartered Accountancy education.
• This drive will keep the commerce undergraduate students abreast with the latest developments of Indian
economy so as to enhance their employability in the industry.

Mobile App for CA Students
With the objective to establish a strong connect with our Students, the Board of Studies (Academic) has
launched ICAI-BOS mobile app which will enable our students to get interactive learning and coaching at a
single platform with other additional features. Currently, 200,000 + students have registered in the Mobile
App.
The Key features of the Mobile App are:

1. Live and recorded lectures.
2. Download Notes / Assignments / Practice questions.
3. Online MCQ Test assessment.
4. Ask Your Query
5. Educational Content such that Study Material, E-Book, Revision Test Papers, Practice Manual, Suggested
Answers, Students’ Journal etc.
6. BoS announcement and Other Academic updates via push notification.
7. Enhancement of ICAI-BOS Mobile App
o Learning Platform for Members with selective features
o Introduction of Quiz for CA Students
o Short videos from Hero of the Profession

Free Live Virtual Classes
• The Board of Studies has launched its 5th batch of Free Live Coaching Classes on 15th March 2022 for
students who will be appearing in the Intermediate Nov 2022 examination.
• Batch-4 for Final level students appearing in November 2022 Examinations is going on.
Schedule and Timings:

Course Schedule Session I Session II
Intermediate 15th March,2022 7.00 AM – 9.30 AM 6.00 PM – 8.30 PM
Final 25th Oct,2021 7.00 AM– 10.00 AM 6.00 PM – 9.00 PM
 Foundation Classes for students appearing in June 2022 Examinations have been completed in the
month of March 2022.
 Next Batch for Final and Foundation Level will be commencing from July 2022.

Key Notable Features of Free Live Virtual Classes
 Classes can be accessed live or viewed later as recorded lectures through hand-held devices such as
smart phones, laptops, iPads, tablets, etc. anytime anywhere.
 Sessions taken by Renowned Subject Experts.
 Separate section of Notes/Assignment/MCQs.
 Daily schedule of classes shared to students through Mobile App using push Notification.
 Doubt can be asked during live classes and faculty will answer the queries.
 Exam oriented approach with strategy of preparation.
 Visit to join : https://live.icai.org/bos/vcc/ and ICAI BOS Mobile App

E-Books
• Available for all three levels Foundation, Intermediate and Final on ICAI Digital Learning Hub.
• MCQs available after most of the chapters.
• Audio conversion of Intermediate study material will be completed shortly and Foundation and Final
courses will get completed within a month.
• Can be accessed through Self Service Portal (SSP).
• Short videos from subject experts are also being uploaded, starting with Financial Reporting paper at
Final level.

E-Capsules (Referencer for Quick Revision)
COMPILATION OF SUBJECT- AVAILABLE IN BOS STUDENTS CAN REFER FOR

WISE CAPSULES PUBLISHED IN KNOWLEDGE PORTAL AND ICAI LAST MINUTE REVISION
THE STUDENTS’ JOURNAL MOBILE APP.
SINCE APRIL, 2017

Mock Tests
• Mock Tests papers are conducted in physical/virtual mode(s) in the months of March/ April and
September/October for May/Nov examination, respectively.
• Students who could not attended physical mock test are advised to attempt the same through virtual
mode as Question Papers for each subject are uploaded at BoS Knowledge Portal and Answer Key are
uploaded within 48 hours from the date and time of commencement of the respective papers.
• Mock Test Series-II has already started from 18th March, 2022 for May, 2022 examinations.
• Special Counseling Sessions has also been scheduled after mock test series-II i.e. from 27th April, 2022
to 5th May, 2022 whereat doubts of the students would be addressed.

Practical Training Assessment
Online MCQ based tests at the completion of first and second year of practical training which is
optional.
Average grade of both the levels appears in a virtual certificate issued after qualifying CA Final
Examination.
Since October 2020, proctored home-based practical training assessments are being conducted.
Till date, approx. 2.6 lakhs students have appeared at both the levels.

CHARTERED ACCOUNTANCY QUALIFICATION
EQUIVALENT
TO POST GRADUATE DEGREE
University Grant Commission (UGC) has granted the academic equivalence to Chartered Accountancy
qualification with the Post Graduate degree. With this -
• The Chartered Accountant members can now pursue Ph.D. in all the Indian universities as against
111 universities, 2 IITs and 7 IIMs which presently recognize the Chartered Accountancy
qualification for the specific purpose of registration to Ph.D. Program.
• Chartered Accountants are now eligible to appear in National Eligibility Test (NET) conducted by
University Grants Commission.
• The Chartered Accountants are eligible for award of Junior Research Fellowship/ Assistant Professor
in the Universities across India.
Important Information
Eligibility of the Chartered Accountants to appear in Civil Services Examination
 A student who has passed Final examination of the Institute of Chartered Accountants of India has been
recognized for recruitment to Superior services / Posts under the Central Government. Accordingly,
candidates possessing this qualification are eligible for admission to the Civil Services Examination, which is
conducted by the Commission for recruitment to IAS, IPS and other Group 'A' / Group 'B' Central Services /
Posts.
 This should be a focus point in career councelling

Exemption of CA Course fee for students who have lost their parents during Covid-19 pandemic
 As we all know that the COVID-19 outbreak affects all segments of the population and besides health
crisis, it is an economic and social crisis.
 Due to this Pandemic many CA aspirants might be affected by the untimely demise of their parents.
 In view of this, the Council of the ICAI has decided that the Registration fee of CA Course at all levels
would be exempted for such students who have lost their any parent during Covid-19 pandemic after
submission of requisite documents while registering in the CA Course.

 75% Concession in Registration Course Fee for all levels of CA Courses for the Students from Jammu
& Kashmir, Ladakh Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim,
Tripura and Andaman and Nicobar Islands.
This decision has been taken to step forward towards encouraging the young aspirants from these
places who wish to pursue their dream of becoming a Chartered Accountant and serve the nation
with their capabilities and knowledge.
 The said concession will be permissible for the candidates/students who will be enrolling till 31st
March, 2025. All other Fees except the registration fee will have to be paid by the beneficiary
student.
 Candidates/Students have to upload domicile certificate/ permanent resident certificate, proof of

identity like Adhaar card, Passport, Voter ID, Driving License, and Ration Card for availing the fee
concession.

Thank You
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The Institute of Chartered Accountants of India

(Setup by an Act of Parliament)

Board of Studies (Academic)

Board of Studies (Academic)

Students’ Journal with E-Capsules

Live Coaching Classes

Mock Test Papers

ICAI-BOS Mobile App

Practical Training Test

Revision Test Papers (RTPs)

Case studies & Case Scenarios Booklets.

Board of Studies (Academic)

Implementation of New Scheme of Education and Training

To promote Research Activities amongst Students

Liasoning with Universities

Board of Studies (Academic)

Proposed Scheme of Education and Training

The Institute of Chartered Accountants of India

Board of Studies (Academic)

Board of Studies (Academic)

Long duration of the course and Uncertainty in completing the course

International Competition from international accountancy bodies

Need for Futuristic Outlook in the scheme of education and training

Need for Industry Orientation

Interpretation Skills not given due emphasis

Absence of Uninterrupted Practical Training

Need for subject wise Integration Of Ethics

Intermittent Exit Route

Board of Studies (Academic)

Board of Studies (Academic)

Single international curriculum, for domestic and international students

CA curriculum to have a global landscaping

CA curriculum to enable holistic development of students

ICAI’s MRA/MOU with international accountancy bodies not to be impacted

Retention of minimum credit hours considered for academic equivalence by UGC

Integration of Ethics and IT with all Subjects at Final Level

Board of Studies (Academic)

• Group I- 4 Papers - (With 11 Subjects)

Board of Studies (Academic)

PAPER CURRENT SCHEME PROPOSED SCHEME

Paper 4 Business Economics & Business & Business Economics

Board of Studies (Academic)

Register with BoS after passing class

Board of Studies (Academic)

Aspect Current Proposed

40% in each paper

Board of Studies (Academic)

Paper-4 : Taxation Paper-4 : Taxation

Paper-6 : Auditing and Assurance Paper-5 : Auditing and Code of Ethics

Paper-7: Enterprise Information Systems & Strategic

Board of Studies (Academic)

Board of Studies (Academic)

A candidate who has qualified CA Foundation examination

Aspect Current Proposed

Board of Studies (Academic)

Aspect Current Proposed

No. of Examinations in 2 [To be increased to 3 at a later point of time after systems

Medium (language) English or Hindi English or Hindi

Board of Studies (Academic)

Aspect Current Proposed