The Institute of Chartered Accountants of India ( ICAI ) has released the details of applicable Board of Studies ( BOS ) publications for the May/June 2024 CA Foundation, CA Inter and CA Final examinations under the new scheme.
The applicable BOS publications for the Foundation Course, Intermediate Course and Final Course are as follows:
CA Foundation Course
Paper 1: Accounting (Module 1 and Module 2) – April, 2023
Paper 2: Business Laws – April, 2023
Paper 3: Quantitative Aptitude – April, 2023
Paper 4: Business Economics – April, 2023
CA Intermediate Course
| Subject | Edition Month & Year | Relevant Amendments/ Additional Materials |
| Paper 1: Advanced Accounting | April, 2023 | |
| Paper 2: Corporate and Other Laws | April, 2023 | + Relevant Amendments for May 2024 Examination |
| Paper 3A: Taxation (Income-tax Law) | June, 2023 | To be read along with Statutory Update for May 2024 Examination along with RTP for Paper 3A for May 2024 Examination |
| Paper 3B: Taxation (Goods and Services Tax) | June, 2023 | To be read along with Statutory Update for May 2024 Examination along with RTP for Paper 3B for May 2024 exams |
| Paper 4: Cost and Management Accounting | April, 2023 | |
| Paper 5: Auditing and Ethics | April, 2023 | |
| Paper 6A: Financial Management | April, 2023 | |
| Paper 6B: Strategic Management | April, 2023 | Along with RTP for Paper 6B for May 2024 exams |
CA Final Course Examination
| Subject | Edition Month & Year | Relevant Amendments/ Additional Materials |
| Paper 1: Financial Reporting | April, 2023 | Along with RTP of Financial Reporting for May 2024 |
| Paper 2: Advanced Financial Management | April, 2023 | |
| Paper 3: Advanced Auditing, Assurance and Professional Ethics | April, 2023 | (Module 1, 2, 3) |
| Paper 4: Direct Tax Laws & International Taxation | October, 2023 | (Module 1, 2, 3, 4) To be read along with Statutory Update & Judicial Update for May 2024 Examination. Along with RTP of Paper 4 for May 2024 examination |
| Paper 5: Indirect Tax Laws | October, 2023 | (Module 1, 2, 3, 4) To be read along with Statutory Update for May 2024 Examination Along with RTP for IDTL (Paper 5) for May 2024 |
| Paper 6: Integrated Business Solutions | – | Study material of Papers 1 to 5 of Final Course relevant for May 2024 Examination + Statutory Update & Judicial Update of Papers of Final Course (wherever applicable) + Study material of Self-Paced Online Modules Set A: Corporate and Economic Laws (April, 2023 edition) (Module 1 and 2) + Relevant Amendments and Set B: Strategic Cost & Performance Management (October, 2023 edition) (Module 1 and 2) |
Candidates appearing for the May/June 2024 CA Foundation, CA Inter and CA Final examinations under the new scheme are advised to refer to the latest BOS publications for the relevant course and subjects. The BOS publications can be downloaded from the ICAI website https://www.icai.org/.
The new scheme of education and training for Chartered Accountancy was implemented by the ICAI from July 1, 2023. The scheme is designed to provide students with a more comprehensive and rigorous education in accounting, finance, and other related subjects to mold them to become well equipped Chartered Accountants in Profession and Practice.
Get to know the full syllabus and Section wise Weightages here:
CA Foundation: ICAI New Scheme: Know the New CA Foundation Syllabus and Section Wise-Weightage Here
CA Inter: ICAI New Scheme: Know the New CA Inter Syllabus and Section Wise-Weightage Here
CA Final: Know the New CA Final Syllabus and Section Wise Weightage Here
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