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  • Last Modified 24-10-2022

ICAI Syllabus 2022: Check CA Foundation, Intermediate, Final Topics

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ICAI Syllabus 2022: The Institute of Chartered Accountants of India (ICAI) has issued the ICAI CA 2022 syllabus. This is what candidates will have to study for their exams that are to be conducted in November and December 2022. The syllabus is divided into three levels, as – Foundation, Intermediate or IPCC and Final level. Candidates appearing in the CA exam 2022 are advised to refer to the exam syllabus as the question paper will be based on the ICAI syllabus 2022.

The syllabus of the ICAI 2022 exam is provided on the official website of ICAI. The syllabus includes all the subject-wise topics of the subjects to be asked in the CA exam at any level. To get detailed information about the ICAI syllabus, read the article given below.

Latest Updates:
ICAI CA Foundation exams will be conducted in December 2022.

ICAI Syllabus 2022: Exam Overview

In this article, candidates can find the ICAI exam syllabus for the Foundation, Intermediate and Final levels of the ICAI exam 2022. However, before looking into the syllabus in detail, let us first have a brief overview of the exam:

ICAI CA Exam ParticularsICAI CA Exam Details
Exam NameChartered Accountancy (CA) exam
Exam Conducting BodyICAI
Exam ModeComputer test mode based
Exam Levels and Number of Papers CA Foundation: 4 Papers 
CA Intermediate: 8 Papers 
CA Final: 8 Papers 
FrequencyTwice in A Year: May and November
Level of DifficultyModerate to Tough
Number of attemptsMultiple

ICAI CA Foundation Syllabus 2022: Subject-wise Topics

The topics covered under the syllabus of ICAI CA Foundation 2022 are as given below. Candidates must obtain at least 40% of each paper and 50% in aggregate of all the papers. This applies to all three – Foundation, Intermediate and Final levels.

First Paper: Principles and Practice of Accounting

As per the ICAI CA Foundation syllabus 2022, the topics covered under the paper Principles and Practice of Accounting are as follows: 

  • Theoretical framework
  • Accounting process
  • Bank reconciliation statement
  • Inventories
  • Concept and accounting of depreciation
  • Accounting for special transactions
  • Final accounts of sole proprietors
  • Partnership accounts
  • Financial statements of not-for-profit organizations
  • Company accounts

Second Paper: Business Laws and Business Correspondence and Reporting

As per the syllabus of the ICAI CA Foundation exam 2022, the topics covered under the paper Business Laws and Business Correspondence and Reporting are as follows: 

Section A: Business Laws (60 Marks)

  • The Indian Contract Act, 1872
  • The Sale of Goods Act, 1930
  • The Indian Partnership Act, 1932
  • The Limited Liability Partnership Act, 2008
  • The Companies Act, 2013 

Section B: Business Correspondence and Reporting (40 Marks)

Part – I: Communication

Part – II: Sentence Types and Word Power

  • Sentence types (Direct-indirect, active-passive speech)
  • Vocabulary root words, synonyms, antonyms, prefixes, suffixes), phrasal verbs, collocations and idioms.

Part – III: Comprehension Passages and Note Making

  • Comprehension passages
  • Note making.

Part – IV: Developing Writing Skills

  • Introduction to basic writing
  • Précis writing
  • Article writing
  • Report writing
  • Writing formal letters
  • Writing formal mails
  • Resume writing
  • Meetings.

CA Foundation Paper-2: Business Laws and Business Correspondence and Reporting

Third Paper: Business Mathematics, Logical Reasoning and Statistics

As per the syllabus of the ICAI CA Foundation exam 2022, the topics covered in the paper on Business Mathematics, Logical Reasoning and Statistics are as follows:

Part – A. Business Mathematics (40 Marks)

  • Ratio and proportion, indices and logarithms
  • Equations and matrices
  • Linear inequalities with objective functions and optimisation 
  • Time value of money
  • Permutations and combinations
  • Sequence and series
  • Sets, relations and functions
  • Basic applications of differential and Integral Calculus, applications of marginal cost and marginal revenue etc.

Part – B: Logical Reasoning (20 Marks)

  • Number series, coding and decoding and odd Man out.
  • Direction tests
  • Seating arrangements
  • Blood relations
  • Syllogism.

Part – C: Statistics (40 Marks)

  • The statistical description of data
  • Measures of central tendency and dispersion
  • Probability
  • Theoretical distributions
  • Correlation and regression
  • Index Numbers and time series

Fourth Paper: Business Economics and Business and Commercial Knowledge

As per the syllabus of the ICAI CA Foundation exam 2022, the topics covered under the paper Business Economics and Business and Commercial Knowledge are as follows:

Part – I: Business Economics (60 Marks)

  • Introduction to business economics
  • Theory of demand and supply
  • Theory of production and cost
  • Meaning and types of markets
  • Business cycles
  • Common business terminologies

Part – II: Business and Commercial Knowledge (40 Marks)

  • Business and Commercial Knowledge – An Introduction
  • Business Environment
  • Business Organizations
  • Government Policies for Business Growth
  • Organizations Facilitating Business

ICAI CA Intermediate (New Syllabus) 2022: Subject-wise Topics of Group 1

The topics covered in the syllabus of group 1 of the ICAI CA intermediate syllabus 2022 are as given below:

First Paper –  Accounting

As per the syllabus of the ICAI CA intermediate exam 2022, the topics covered under the paper on accounting are as follows:

  • Process of formulation of Accounting Standards, including India ASs (IFRS converged standards) and IFRSs; convergence vs adoption; objective and concepts of carve-outs.
  • Framework for Preparation and Presentation of Financial Statements (as per Accounting Standards).
  • Applications of Accounting Standards:
  • Company Accounts
  • Accounting for Special Transactions:
  • Special Type of Accounting
  • Dissolution of partnership firms, including piecemeal distribution of assets; the amalgamation of partnership firms; Conversion of partnership firm into a company and Sale to a company; Issues related to accounting in Limited Liability Partnership.

Second Paper – Corporate and Other Laws

As per the syllabus of the ICAI CA intermediate exam 2022, the topics covered under the paper corporate and other laws are as follows:

Part I – Company Law (60 Marks)

The Companies Act, 2013 – Sections 1 to 148

  • 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.

Part II – Other Laws (40 Marks)

  • The Indian Contract Act, 1872 
  • The Negotiable Instruments Act, 1881
  • The General Clauses Act, 1897
  • Interpretation of statutes

Third Paper – Cost and Management Accounting

As per the syllabus of the ICAI CA Intermediate exam 2022, the topics covered under the paper on Cost and Management Accounting are as follows:

  • Overview of Cost and Management Accounting
    • Introduction to Cost and Management Accounting
    • Elements of Cost and preparation of Cost Sheets
    • Ascertainment of Cost and Cost Accounting System
  • Material Cost
    • Employee Cost
    • Overheads
    • Concepts of Activity Based Costing (ABC)
    • Recording and Accounting of Costs
  • 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.
    • Contract Costing
    • Process/ Operation Costing
    • Costing of Service Sectors
  • Cost Control and Analysis
    • Standard Costing
    • Marginal Costing
    • Budget and Budgetary Control.

Fourth Paper – Taxation

As per the syllabus of the ICAI CA intermediate exam 2022, the topics covered under the paper on taxation are as follows:

Section A: Income Tax Law (60 Marks)

  • Basic Concepts
  • Residential status and scope of total income
  • Incomes that do not form part of total income (other than charitable trusts and institutions, political parties and electoral trusts)
  • Heads of income and the provisions governing computation of income under different heads
  • Income of other persons included in assesses total income.
  • Aggregation of income; Set-off, or carry forward and set off of losses
  • Deductions from total gross income
  • Computation of total income and tax liability of individuals
  • Advance tax, tax deduction at source and introduction to tax collection at source
  • Provisions for filing return of income and self-assessment

Section B: Indirect Taxes (40 Marks)

  • Concept of indirect taxes
  • Goods and Services Tax (GST) laws.

ICAI CA Intermediate (New Syllabus) 2022: Subject-wise Topics of Group 2

The topics covered in the syllabus of group 2 of ICAI CA intermediate syllabus 2022 are as given below:

Fifth Paper – Advanced Accounting

As per the syllabus of the ICAI CA intermediate exam 2022, the topics covered under the paper on Advanced Accounting are as follows:

  • Application of Accounting Standards:
  • Application of Guidance Notes issued by the ICAI on specified accounting aspects.
  • Special Aspects of Company Accounts
  • Reorganization of Companies
  • Financial Reporting of Banking, Financial Services and Insurance (BFSI)
  • Valuation of goodwill
  • Consolidated Financial Statements

Sixth Paper- Auditing and Assurance (100 Marks)

As per the syllabus of the ICAI CA intermediate exam 2022, the topics covered under the paper Auditing and Assurance are as follows:

  • Nature, Objective and Scope of Audit
  • Audit Strategy, Audit Planning and Audit Programme
  • Audit Documentation and Audit Evidence
  • Risk Assessment and Internal Control: Audit Risk, Identifying and Assessing the Risk of
  • Fraud and Responsibilities of the Auditor in this Regard
  • Audit in an Automated Environment
  • Audit Sampling 
  • Analytical Procedure
  • Audit of Items of Financial Statements
  • The Company Audit
  • Audit Report
  • Audit of Banks
  • Audit of Different Types of Entities

Seventh Paper – Enterprise Information Systems and Strategic Management

As per the syllabus of the ICAI CA intermediate exam 2022, the topics covered under the paper on Enterprise Information Systems and Strategic Management are as follows:

Section A: 

  • Automated Business Processes
  • Financial and Accounting Systems
  • Information Systems and Its Components
  • E-Commerce, M-Commerce and Emerging Technologies
  • Core Banking Systems

Section B: Strategic Management (50 Marks)

  • Introduction to Strategic Management
  • Dynamics of Competitive Strategy
  • Strategic Management Process
  • Corporate Level Strategies
  • Business Level Strategies
  • Functional Level Strategies
  • Organization and Strategic Leadership
  • Strategy Implementation and Control

Eighth Paper – Financial Management and Economics for Finance

As per the syllabus of the ICAI CA intermediate exam 2022, the topics covered in the paper Financial Management and Economics for Finance are as follows:

Section A: Financial Management (60 Marks)

  • Financial Management and Financial Analysis
  • Financing Decisions
  • Capital Investment and Dividend Decisions
  • Management of Working Capital

Section B: Economics for Finance (Marks: 40)

  • Determination of National Income
  • The Money Market
  • Public Finance
  • International Trade.

ICAI CA IPCC (Old Syllabus) 2022: Subject-wise Topics of Group 1

The topics covered in the syllabus of group 1 of ICAI CA IPCC syllabus 2022 are as given below: 

First Paper – Accounting 

As per the syllabus of the ICAI CA IPCC exam 2022, the topics covered under the paper of accounting are as follows: 

  • A general knowledge of the framing of the accounting standards, national and international accounting authorities, adoption of international financial reporting standards
  • Accounting standards
  • Company accounts
  • Average due date, account current, self-balancing ledgers
  • Financial statements of not-for-profit organizations
  • Accounts from incomplete records
  • Accounting for special transactions
  • Issues in partnership accounts
  • Accounting in computerized environment

Second Paper – Business Laws, Ethics and Communication 

As per the syllabus of the ICAI CA IPCC exam 2022, the topics covered under the paper of Business Laws, Ethics and Communication are as follows:

  • The Indian Contract Act, 1872
  • The Negotiable Instruments Act, 1881
  • The Payment of Bonus Act, 1965
  • The Employees’ Provident Funds and Miscellaneous Provisions Act, 1952
  • The Payment of Gratuity Act, 1972
  • The Companies Act, 2013 – Sections 1 to 122
  • Introduction to Business Ethics
  • Environment issues
  • Ethics in Workplace
  • Ethics in Marketing and Consumer Protection
  • Healthy competition and protecting consumer’s interest
  • Ethics in Accounting and Finance
  • Elements of Communication
  • Communication in Business Environment
  • Basic understanding of legal deeds and documents

Third Paper – Cost Accounting and Financial Management

As per the syllabus of ICAI CA IPCC exam 2022, the topics covered under the paper of Cost Accounting and Financial Management are as follows:

  • Introduction to cost accounting
  • Cost ascertainment
  • Cost book-keeping
  • Costing systems
  • Introduction to marginal costing
  • Introduction to standard costing
  • Budget and budgetary control
  • Scope and objectives of financial management
  • Time value of money
  • Financial analysis and planning
  • Financing decisions
  • Types of financing
  • Investment decisions
  • Management of working capital

Fourth Paper – Taxation

As per the syllabus of the ICAI CA IPCC exam 2022, the topics covered under the paper of Taxation are as follows:

  • Important definitions in the Income-tax Act, 1961
  • Basis of charge; Rates of taxes applicable for different types of assesses
  • Concepts of the previous year and assessment year
  • Residential status and scope of total income; Income deemed to be received /
  • Deemed to accrue or arise in India
  • Incomes that do not form part of total income (other than charitable trusts and
  • Institutions, political parties and electoral trusts)
  • Heads of income and the provisions governing computation of income under
  • Different heads
  • Income of other persons included in assesse’s total income
  • Aggregation of income; Set-off or carry forward and set-off of losses
  • Deductions from gross total income
  • Computation of total income and tax liability of individuals
  • Provisions concerning advance tax and tax deducted at source
  • Provisions for filing of return of income.
  • Concept of indirect taxes
  • Goods and Services Tax (GST) Laws

ICAI CA IPCC Syllabus 2022: Subject-wise Topics of Group 2

The topics covered in the syllabus of group 2 of ICAI CA IPCC syllabus 2022 are as given below:

Fifth Paper – Advanced Accounting

As per the syllabus of the ICAI CA IPCC exam 2022, the topics covered under the paper of Advanced Accounting are as follows:

  • Framework for preparation and presentation of financial statements
  • Accounting standards
  • Advanced issues in partnership accounts and issues related to accounting in limited liability partnerships
  • Company accounts
  • Accounting for special transactions.

Sixth Paper – Auditing and Assurance

As per the syllabus of the ICAI CA IPCC exam 2022, the topics covered under the paper on Auditing and Assurance are as follows:

  • Auditing concepts 
  • Standards on auditing and guidance notes
  • Auditing engagement
  • Documentation
  • Audit evidence
  • Internal control
  • Internal control and computerized environment
  • Approaches to auditing
  • Auditing sampling
  • Audit of payments
  • Audit of receipts
  • Audit of sales
  • Audit of suppliers’ ledger and the debtors’ ledger
  • Audit of impersonal ledger
  • Audit of assets and liabilities
  • Company audit
  • Audit of shares
  • Audit report
  • Special points in audit of different types of undertakings
  • Features and basic principles of government audit.

Seventh Paper – Information Technology and Strategic Management

As per the syllabus of ICAI CA IPCC exam 2022, the topics covered under the paper on Information Technology and Strategic Management are as follows:

  • Business process management and IT
  • Information systems and it fundamentals
  • Telecommunication and networks
  • Business information systems
  • Business process automation through application software
  • Business environment
  • Business policy and strategic management
  • Strategic analysis
  • Strategic planning
  • Formulation of functional strategy
  • Strategy implementation and control
  • Reaching strategic edge.

ICAI CA Final Syllabus 2022: Subject-wise Topics of Group 1

The topics covered in the syllabus of group 1 of ICAI CA Final syllabus 2022 are as given below:

First Paper – Financial Reporting

As per the syllabus of ICAI CA final exam 2022, the topics covered under the paper of Financial Reporting are as follows:

  • Framework for preparation and presentation of financial statements in accordance with indian accounting standards (Indian as).
  • Application of indian accounting standards (Indian as) With reference to general
  • Purpose financial statements
  • Indian accounting standards on group accounting
  • Accounting and reporting of financial instruments (As per indian as)
  • Analysis of financial statements
  • Integrated reporting
  • Corporate social responsibility reporting.

Second Paper – Strategic Financial Management

As per the syllabus of the ICAI CA final exam 2022, the topics covered under the paper on Strategic Financial Management are as follows:

  • Financial policy and corporate strategy
  • Risk management
  • Security analysis
  • Security valuation
  • Portfolio management
  • Securitization
  • Mutual fund
  • Derivatives analysis and valuation
  • Foreign exchange exposure and risk management
  • International financial management
  • Interest rate risk management
  • Corporate valuation
  • Mergers, acquisitions and corporate restructuring
  • Startup finance.

Third Paper – Advanced Auditing and Professional Ethics

As per the syllabus of ICAI CA final exam 2022, the topics covered under the paper of Advanced Auditing and Professional Ethics are as follows:

  • Auditing standards, statements and guidance notes
  • Audit planning, strategy and execution
  • Risk assessment and internal control
  • Special aspects of auditing in an automated environment
  • Audit of limited companies
  • Audit reports
  • Audit committee and corporate governance
  • Audit of consolidated financial statements
  • Special features of audit of banks, insurance and non-banking financial companies,
  • Audit under fiscal laws
  • Audit of public sector undertakings
  • Liabilities of auditors
  • Internal audit, management and operational audit
  • Due diligence, investigation and forensic audit
  • Peer review and quality review
  • Professional ethics.

Fourth Paper – Corporate and Economic Laws

As per the syllabus of the ICAI CA final exam 2022, the topics covered under the paper on Corporate and Economic Laws are as follows:

Part – I: Corporate Laws (70 Marks)

Section A: Company Law

  • The Companies Act, 2013 and Rules framed thereunder in its entirety with specific reference to section 149 onwards.
  • Corporate Secretarial Practice.

Section B: Securities Laws

  • The Securities Contract (Regulation) Act, 1956 and the Securities Contract (Regulation) Rules, 1957
  • The Securities Exchange Board of India Act, 1992, SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2009 and SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

Part II: Economic Laws (30 Marks)

  • The Foreign Exchange Management Act, 1999
  • The Securitization and Reconstruction of Financial Assets and Enforcement of
  • Security Interest Act, 2002- 
  • The Prevention of Money Laundering Act, 2002
  • Foreign Contribution Regulation Act, 2010 – Definitions, Regulation of Foreign contribution and miscellaneous provisions
  • The Arbitration and Conciliation Act, 1996- General Provisions, Arbitration agreement,
  • Tribunal, Conciliation
  • The Insolvency and Bankruptcy Code, 2016

Fifth Paper – Strategic Cost Management and Performance

As per the syllabus of the ICAI CA final exam 2022, the topics covered under the paper on Strategic Cost Management and Performance are as follows:

Part‒A Strategic Cost Management and Decision Making

(Sub Part‒I) Strategic Cost Management

  • Introduction to strategic cost management
  • Modern business environment
  • Lean system and innovation
  • Cost management techniques
  • Cost management for specific sectors

(Sub Part‒II) Strategic Decision Making

  • Decision making
  • Pricing strategies/ decisions

Part‒B Performance Evaluation and Control

(Sub Part‒I) Performance Evaluation and Reporting

  • Performance measurement and evaluation
  • Divisional transfer pricing
  • Strategic analysis of operating income

(Sub Part‒II) Managerial Control

  • Budgetary control
  • Standard costing
  • Case study

Part ‒ C Case Study

  • Case study (covering course concepts)

Sixth Paper (A) – Risk Management

As per the syllabus of the ICAI CA final exam 2022, the topics covered under the paper on Risk Management are as follows:

  • Introduction to risk
  • Source and evaluation of risks
  • Risk management
  • Evaluation of risk management strategies
  • Risk model
  • Credit risk measurement and management
  • Risk associated with corporate governance
  • Enterprise risk management
  • Operational risk management.

Sixth Paper (B) – Financial Services and Capital Markets

As per the syllabus of the ICAI CA final exam 2022, the topics covered under the paper of Financial Services and Capital Markets are as follows:

  • Global financial markets
  • Impact of various policies of financial markets
  • Capital market – primary
  • Capital market – secondary
  • Money market
  • Institutions and intermediaries
  • Commodity market
  • Banking as source of capital including nbfcs
  • Mutual funds
  • Private equity
  • Investment banking
  • Credit rating
  • Treasury operations
  • Risk management
  • Credit derivatives
  • Leasing decisions
  • Factoring
  • SEBI guidelines.

Sixth Paper (C): International Taxation

As per the syllabus of the ICAI CA final exam 2022, the topics covered under the paper on International Taxation are as follows:

Part I – Taxation of International Transactions and Non-resident Taxation in India (50 Marks)

  • Transfer pricing provisions under the Income-tax Act, 1961
  • Other provisions relating to the taxation of international transactions and non-resident taxation under the Income-tax Act, 1961
  • Law and procedures under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 – An Overview.
  • Taxation of e-commerce transactions

Part II – Other aspects of International Taxation (50 Marks)

  • Overview of Model Tax Conventions
  • Tax treaties, Application and Interpretation
  • Anti-Avoidance Measures
  • Taxation of E-Commerce Transactions

Sixth Paper (D) – Economic Laws

As per the syllabus of the ICAI CA final exam 2022, the topics covered under the paper of Economic Laws are as follows:

  • World Trade Organization (WTO) covering its Role, Principles, Functions and Dispute Settlement Mechanism
  • Competition Act, 2002 and Rules / Regulations
  • Real Estate (Regulation and Development) Act, 2016 [Central Act and Rules / Regulations]
  • Insolvency and Bankruptcy Code, 2016 and Rules / Regulations
  • Prevention of Money Laundering Act, 2002 and Rules / Regulations
  • Foreign Exchange Management Act, 1999 and Rules / Regulations
  • Prohibition of Benami Property Transactions Act, 1988 and Rules / Regulations

Sixth Paper (E) – Global Financial Reporting StandardsSixth PaperSIXTH PAPER (E) – Global Financial Reporting Standards

As per the syllabus of ICAI CA final exam 2022, the topics covered under the paper of Global Financial Reporting Standards are as follows:

  • Conceptual framework for financial reporting as per IFRS
  • Application of international financial reporting standards
  • Significant differences between IFRS and US GAAPs.

Sixth Paper (F) – Multidisciplinary Case Study

As per the syllabus of ICAI CA final exam 2022, the topics covered under the paper of Multidisciplinary Case Study are as follows:

  • Financial accounting and reporting
  • Audit and assurance
  • Taxation
  • Finance and financial management
  • Management accounting
  • Corporate laws
  • Business strategy and management

Seventh Paper Direct Tax Laws

As per the syllabus of the ICAI CA final exam 2022, the topics covered under the paper on Direct Tax Laws are as follows:

Part I: Direct Tax Laws (70 Marks)

Law and Procedures under the Income-tax Act, 1961,

  • Basis of charge, residential status, income which do not form Part of total income, heads of income, income of other persons included in assessee’s total income, aggregation of income, set-off and carry forward of losses, deductions from gross total income, rebates and reliefs
  • Special provisions relating to companies and certain persons other than a company 1
  • Provisions relating to charitable and religious trust and institutions, political parties and electoral trusts
  • Tax planning, tax avoidance and tax evasion
  • Collection and recovery of tax, refunds
  • Income-tax authorities, procedure for assessment, appeals and revision
  • Settlement of tax cases, penalties, offences and prosecution
  • Liability in special CASES2
  • Miscellaneous provisions and other provisions.

Part II: International Taxation (30 Marks)

  • Taxation of international transactions and non-resident taxation
  • Overview of model tax conventions – OECD and un
  • Application and interpretation of tax treaties
  • Fundamentals of base erosion and profit shifting.

Eighth Paper – Indirect Tax Laws

As per the syllabus of the ICAI CA final exam 2022, the topics covered under the paper on Indirect Tax Laws are as follows:

Part-I: Goods and Services Tax (75 Marks)

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:

  • Introduction to GST in India including Constitutional aspects
  • Levy and collection of CGST and IGST – Application of CGST/IGST law; Concept of supply including composite and mixed supplies, inter-State supply, intra-State supply, supplies in territorial waters; charge of tax including reverse charge; Exemption from tax; composition levy
  • Place of supply
  • Time and 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 including tax deduction at source and tax collection at source, refund, 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
  • Advance ruling
  • Appeals and revision
  • Other provisions.

Part-II: Customs and FTP (25 Marks)

Customs Law as contained in the Customs Act, 1962 and the Customs Tariff Act, 1975

  • Introduction to customs law including constitutional aspects
  • Levy of and exemptions from customs duties – all provisions 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
  • Officers of customs; Appointment of customs ports, airports etc
  • Import and export procedures including special procedures relating to baggage, goods imported or exported by post, stores
  • Provisions relating to coastal goods and vessels carrying coastal goods
  • Warehousing
  • Drawback
  • Demand and recovery; Refund
  • Provisions relating to prohibited goods, notified goods, specified goods, illegal importation/exportation of goods.

The entire CGST and IGST laws are included in the syllabus at the Final level. Any residuary provision under the CGST Act, 2017 and IGST Act, 2017, not covered under any of the above specific provisions, would be covered under “Other provisions”. Further, if any new Chapter is included in the CGST Act, 2017 and IGST Act, 2017, the syllabus will accordingly include the provisions relating to that.

  • Searches, seizure and arrest; Offences; Penalties; Confiscation and prosecution
  • Appeals and revision; Advance rulings; Settlement commission
  • Other provisions.

Part III: Foreign Trade Policy to the extent relevant to the indirect tax laws

  • 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 exports
  • Basic concepts relating to export promotion schemes provided under FTP. If candidates have any doubts or queries regarding the article, feel free to reach out to us using the comment box.

Related Links:

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FAQs on ICAI CA Syllabus 2022

Some of the frequently asked questions on CA syllabus are as follows:

Q. Who sets the ICAI CA syllabus?

Ans: The Institute of Chartered Accountants of India conducts the CA exam and prescribes the CA syllabus for all three levels – foundation, intermediate and finals.

Q. What is the passing mark in CA courses?

Ans: Candidates need 40 per cent in each group paper and 50 per cent in aggregate in all the group papers. This minimum mark criterion applies to all three courses – Foundation, Intermediate and Final.

Q. In CA Foundation, what topics does a candidate have to study as a part of Business law?

Ans: Questions in Business laws will be asked from the following topics:
The Indian Contract Act, 1872
The Sale of Goods Act, 1930
The Indian Partnership Act, 1932
The Limited Liability Partnership Act, 2008
The Companies Act, 2013.

Q. Can candidates pursue CA after graduation?

Ans: Yes, candidates can pursue the CA course after graduation. Such candidates can directly register for the CA Intermediate course without having to clear the Foundation level.

Q. How many papers are there in each level of the CA course?

Ans: The CA Foundation course has four papers. The CA Intermediate and Final courses have eight papers each.

We hope that this information on the syllabus of ICAI has helped you. If you have any doubts or queries, you can visit our website and write to us with your queries. We will assist you in the best way possible.

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