Saturday December 03 , 2022

chartered accountants

Chartered Accountants (CA)

The Bachelor of Commerce degree equips students for career in diverse disciplines such as Accounting, Insurance, Taxation, Banking, and Business. The B.Com degree offered at De Paul College is based on the degree requirements of the University of Mysore.

Requirements to become a Chartered Accountant:

1. Through Foundation Course route

 

i) Enroll for the Foundation Course after passing Class 10th Examination conducted by an examining body constituted by law in India or an examination recognized by the Central Government as equivalent thereto.

(ii) Register for the Foundation Course on or before the 1st day of January or the 1st day of July for the examination to be held in the months of May/June or November/December respectively.

(ii) Appear in Foundation Examination after appearing in the Senior Secondary Examination (10+2 examination) conducted by an examining body constituted by law in India or an examination recognized by the Central Government as equivalent thereto and on complying with (ii) above.

(iii) Join Intermediate Course after passing class 12th and Foundation Examination.

(iv) Undergo Four Weeks Integrated Course on Information Technology and Soft skills (ICITSS) consisting of Courses on Information Technology and Orientation Course at the earliest but these are to be completed compulsorily before commencement of their articleship.

(v) Appear in Intermediate Examination on completion of 8months of study course as on first day of the month in which the examination is to be held.

(vi) Join articled training after passing either of the Group or Both Groups of Intermediate Course and after successfully undergoing ICITSS.

(vii) Clear the balance Group (if any) of Intermediate Examination.

(ix) Successfully undergo Four Weeks Advanced Integrated Course on Information Technology and Soft skills (AICITSS) consisting of Courses on Advanced Information Technology and Management

Communication Skills during the last two years of practical training but before appearing in the Final Examination.

(x) Appear in the Final Examination on completion of the practical training or while serving last 6 months of articled training on or before the last day of the month preceding the month in which the examination is to be held after successful completion of AICITSS.

(xi) Complete articled training of 3 years.

(xii) Pass Final Examination.

(xiii) Enroll as a member of the ICAI and be designated as “Chartered Accountant”.

2. Through Direct Entry route:

I. Commerce Graduates/Post-Graduates (55%) or Other Graduates/Post-Graduates (60%):

  • (i) Enrol with the Institute for Intermediate Course.
  • (ii) Undergo Four Weeks Integrated Course on Information Technology and Soft skills (ICITSS) consisting of Courses on Information Technology and Orientation Course before commencement of their articleship.
  • (iii) Register for Practical Training of three years.
  • (iv) Appear in Intermediate Examination on completion of 9 months of Practical Training on first day of the month in which the examination is to be held.
  • (v)Appear and pass in both groups of Intermediate Examination.
  • (vi) Register for CA Final Course.
  • (vii) Successfully undergo Four Weeks Advanced Integrated Course on Information Technology and Soft skills (AICITSS) consisting of Courses on Advanced Information Technology and Management Communication Skills during the last two years of practical training but before appearing in the Final Examination.
  • (viii) Appear in the Final Examination on completion of the practical training or while serving last 6 months of articled training on or before the last day of the month preceding the month in which the examination is to be held after successful completion of AICITSS.
  • (ix) Complete articled training of 3 years.
  • (x) Pass Final Examination.
  • (xi) Enroll as a member of the ICAI and be designated as “Chartered Accountant”.

Below listed are the important CA subjects and topics covered in each of its examination module:

CA Foundation or CPT Subjects

Given below is the list of subjects in CA foundation or CPT Subjects 2021

Paper Name Subject Name Marks
Paper Name
Paper 1
Subject Name
Principle and Practices of Accounting
Marks
100 Marks
Paper Name
Paper 2
Subject Name
Business Law & Business Correspondence and Reporting
Part I : Business Law [60 Marks]
Part II : Business Correspondence and Reporting [40 Marks]
Marks
100 Marks
Paper Name
Paper 3
Subject Name
Business Mathematics and Logical Reasoning & Statistics
Part I : Business Mathematics [40 Marks]
Part II : Logical Reasoning [20 Marks]
Part III : Statistics [40 Marks]
Marks
100 Marks
Paper Name
Paper 4
Subject Name
Business Economics & Business and Commercial Knowledge
Part I : Business Economics [60 Marks]
Part II : Business and Commercial Knowledge [40 Marks]
Marks
100 Marks

CA Intermediate or IPCC Subjects

Paper Name Subject Name Marks
Paper Name
Paper 1
Subject Name
Accounting
Marks
100 Marks
Paper Name
Paper 2
Subject Name
Business Laws, Ethics and Communication
Part I : Business Laws [60 Marks]
Part II : Ethics [20 Marks]
Part III : Communication [20 Marks]
Marks
100 Marks
Paper Name
Paper 3
Subject Name
Cost Accounting and Financial Management
Part I : Cost Accounting [50 Marks]
Part II : Financial Management [50 Marks]
Marks
100 Marks
Paper Name
Paper 4
Subject Name
Taxation
Part I : Income Tax Law [50 Marks]
Part II : Indirect Tax Laws [50 Marks]
Marks
100 Marks
Paper Name
Paper 5
Subject Name
Advanced Accounting
Marks
100 Marks
Paper Name
Paper 6
Subject Name
Auditing and Assurance
Marks
100 Marks
Paper Name
Paper 7
Subject Name
Enterprise Information System & Strategic Management
Part I : Enterprise Information System [50 Marks]
Part II : Strategic Management [50 Marks]
Marks
100 Marks

CA Final Subjects 2021

The CA subjects 2021 in the final level of the exam are grouped into 2 categories namely Group 1 and Group 2. Both of which contains 4 papers each.

Paper Name Subject Name Marks
Paper Name
Paper 1
Subject Name
Financial Reporting
Marks
100 Marks
Paper Name
Paper 2
Subject Name
Strategic Financial Management
Marks
100 Marks
Paper Name
Paper 3
Subject Name
Advanced Auditing and Professional Ethics
Marks
100 Marks
Paper Name
Paper 4
Subject Name
Corporate Laws and Economic Laws
Part I : Corporate Laws [70 Marks]
Part II : Economic Laws [30 Marks]
Marks
100 Marks
Paper Name
Paper 5
Subject Name
Strategic Cost Management and Performance Evaluation
Marks
100 Marks
Paper Name
Paper 6
Subject Name
Elective [Refer to the table given below]
Marks
100 Marks
Paper Name
Paper 7
Subject Name
Direct Tax Laws and International Taxation
Part I : Direct Tax Laws [70 Marks]
Part II : International Taxation [30 Marks]
Marks
100 Marks
Paper Name
Paper 8
Subject Name
Indirect Tax Laws
Part I : Goods and Services Tax [75 Marks]
Part II : Customs and FTP [25 Marks]
Marks
100 Marks
Paper Name
Paper 6A
Subject Name
Risk Management
Paper Name
Paper 6B
Subject Name
Financial Services and Capital Markets
Paper Name
Paper 6C
Subject Name
International Taxation
Paper Name
Paper 6D
Subject Name
Economic Laws
Paper Name
Paper 6E
Subject Name
Global Financial Reporting Standards
Paper Name
Paper 6F
Subject Name
Multidisciplinary Case Study

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