{"id":3087,"date":"2023-10-28T00:43:51","date_gmt":"2023-10-27T19:13:51","guid":{"rendered":"https:\/\/shop.igpinstitute.org\/insight\/?p=3087"},"modified":"2025-08-20T15:03:22","modified_gmt":"2025-08-20T09:33:22","slug":"the-new-course-of-chartered-accountancy","status":"publish","type":"post","link":"https:\/\/shop.igpinstitute.org\/insight\/the-new-course-of-chartered-accountancy\/","title":{"rendered":"The New Course of Chartered Accountancy"},"content":{"rendered":"\n<p>ICAI has introduced the New scheme of Education and Training for Chartered Accountants, effective from July 1, 2023.<\/p>\n\n\n\n<p><strong>Following changes have been made:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><a href=\"https:\/\/www.igpinstitute.org\/ca-foundation-coaching-classes.php\">CA Foundation<\/a><\/strong> \u2013 4 subjects from 6 subjects<\/li>\n\n\n\n<li><strong><a href=\"https:\/\/www.igpinstitute.org\/ca-intermediate.php\">CA Intermediate<\/a><\/strong> \u2013 6 papers (3 in each group)<\/li>\n\n\n\n<li><strong>CA Articleship<\/strong> \u2013 Reduced from 3 to 2 years<\/li>\n\n\n\n<li><strong><a href=\"https:\/\/www.igpinstitute.org\/ca-final.php\">CA Final<\/a><\/strong> \u2013 6 papers (3 in each group)<\/li>\n<\/ul>\n\n\n\n<p>There are also many changes in the eligibility, registration validity, syllabus, subjects, paper pattern, passing criteria, exemptions, training leaves, etc.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/shop.igpinstitute.org\/insight\/the-new-course-of-chartered-accountancy\/#Relaxation_to_Old_Course\" >Relaxation to Old Course<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/shop.igpinstitute.org\/insight\/the-new-course-of-chartered-accountancy\/#CA_Foundation_New_Course\" >CA Foundation New Course<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/shop.igpinstitute.org\/insight\/the-new-course-of-chartered-accountancy\/#CA_Foundation_New_Syllabus\" >CA Foundation New Syllabus<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/shop.igpinstitute.org\/insight\/the-new-course-of-chartered-accountancy\/#CA_Foundation_Passing_Criteria\" >CA Foundation Passing Criteria<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/shop.igpinstitute.org\/insight\/the-new-course-of-chartered-accountancy\/#CA_Intermediate_Course\" >CA Intermediate Course<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/shop.igpinstitute.org\/insight\/the-new-course-of-chartered-accountancy\/#CA_Intermediate_Eligibility\" >CA Intermediate Eligibility<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/shop.igpinstitute.org\/insight\/the-new-course-of-chartered-accountancy\/#CA_Intermediate_Registration_Validity\" >CA Intermediate Registration Validity<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/shop.igpinstitute.org\/insight\/the-new-course-of-chartered-accountancy\/#CA_Intermediate_New_Syllabus\" >CA Intermediate New Syllabus<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/shop.igpinstitute.org\/insight\/the-new-course-of-chartered-accountancy\/#CA_Intermediate_Passing_Criteria\" >CA Intermediate Passing Criteria<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/shop.igpinstitute.org\/insight\/the-new-course-of-chartered-accountancy\/#Exemption_Criteria_for_CA_Intermediate\" >Exemption Criteria for CA Intermediate<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/shop.igpinstitute.org\/insight\/the-new-course-of-chartered-accountancy\/#CA_Articleship_Training\" >CA Articleship Training<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/shop.igpinstitute.org\/insight\/the-new-course-of-chartered-accountancy\/#ICAI_Self-paced_Modules\" >ICAI Self-paced Modules<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/shop.igpinstitute.org\/insight\/the-new-course-of-chartered-accountancy\/#CA_Final_Eligibility_and_Registration\" >CA Final Eligibility and Registration<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/shop.igpinstitute.org\/insight\/the-new-course-of-chartered-accountancy\/#CA_Final_New_Syllabus\" >CA Final New Syllabus<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Relaxation_to_Old_Course\"><\/span>Relaxation to Old Course<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Relaxation to Old Course Students to commence 3 years of Practical Training \u2013<\/p>\n\n\n\n<p>(i) who have passed one of the groups of Intermediate Examination under the Old Scheme.<\/p>\n\n\n\n<p>(ii) who have registered \/ provisionally registered in Intermediate through Direct Entry Route under Old Scheme.<\/p>\n\n\n\n<p>(iii) who have converted from Intermediate (Foundation\/CPT Route) to Intermediate (Direct Entry Scheme) for appearing in the November 2023 Examination.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"CA_Foundation_New_Course\"><\/span>CA Foundation New Course<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Currently, there are no criteria for the number of attempts in the CA Foundation course. Hence, students can give any number of attempts. The CA Foundation registration validity can also be revalidated multiple times.<\/p>\n\n\n\n<p>But in the newly implemented scheme of Education and Training, students can register after the 10th, and the CA Foundation registration is valid for four years.<\/p>\n\n\n\n<p>Also, now there will be no cut-off dates like January 1 and July 1 for the CA Foundation registration.<\/p>\n\n\n\n<p><strong>From 2026 onwards, ICAI will conduct CA Foundation exams three times in a year \u2013 January, May, and September.<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"CA_Foundation_New_Syllabus\"><\/span>CA Foundation New Syllabus<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Now, in the new scheme, ICAI has removed 2 subjects: Business Correspondence &amp; Reporting and Business &amp; Commercial Knowledge.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Paper<\/th><th>Subject<\/th><th>Marks<\/th><\/tr><\/thead><tbody><tr><td><strong>1<\/strong><\/td><td>Accounting<\/td><td>100<\/td><\/tr><tr><td><strong>2<\/strong><\/td><td>Business Laws<\/td><td>100<\/td><\/tr><tr><td><strong>3<\/strong><\/td><td>Quantitative Aptitude:<br>&#8211; Business Mathematics (40)<br>&#8211; Logical Reasoning (20)<br>&#8211; Statistics (40)<\/td><td>100<\/td><\/tr><tr><td><strong>4<\/strong><\/td><td>Business Economics<\/td><td>100<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Paper \u2013 1: Accounting (100 Marks)<\/li>\n\n\n\n<li>Paper \u2013 2: Business Laws (100 Marks)<\/li>\n\n\n\n<li>Paper \u2013 3: Quantitative Aptitude (100 Marks)<ul><li>Business Mathematics<\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li>Logical Reasoning and statistics<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Paper \u2013 4: Business Economics (100 Marks)<\/li>\n<\/ul>\n\n\n\n<p><strong><em>Read Also: <a href=\"https:\/\/shop.igpinstitute.org\/insight\/ca-foundation-mtp-mock-test-paper\/\">CA Foundation MTP (Mock Test Paper)<\/a><\/em><\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"CA_Foundation_Passing_Criteria\"><\/span>CA Foundation Passing Criteria<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Students have to get <strong>50% marks aggregate<\/strong> to crack the CA Foundation exams.<\/li>\n\n\n\n<li>There will be a <strong>negative marking of 0.25<\/strong> for every wrong MCQ answer.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"CA_Intermediate_Course\"><\/span>CA Intermediate Course<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"CA_Intermediate_Eligibility\"><\/span>CA Intermediate Eligibility<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The eligibility criteria for the CA Intermediate course is the same as before. However, to appear in the exams, the direct entry route students must undergo an 8-month study period.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"CA_Intermediate_Registration_Validity\"><\/span>CA Intermediate Registration Validity<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The validity of the CA Intermediate registration is now <strong>5 years<\/strong> as against four years. CA Intermediate students can revalidate their registration form only once with the prescribed fees.<\/p>\n\n\n\n<p><strong>In 2026, CA Intermediate exams will also be conducted in January, May, and September.<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"CA_Intermediate_New_Syllabus\"><\/span>CA Intermediate New Syllabus<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Now, there will be only 6 papers in the CA Intermediate course and not 8 papers.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Group &amp; Paper<\/th><th>Paper Name<\/th><th>Marks<\/th><\/tr><\/thead><tbody><tr><td>Group I &amp; Paper 1<\/td><td>Advanced Accounting<\/td><td>100<\/td><\/tr><tr><td>Group I &amp; Paper 2<\/td><td>Corporate &amp; Other Laws<\/td><td>100<\/td><\/tr><tr><td>Group I &amp; Paper 3<\/td><td>Taxation<\/td><td>100<\/td><\/tr><tr><td>Group II &amp; Paper 4<\/td><td>Cost and Management Accounting<\/td><td>100<\/td><\/tr><tr><td>Group II &amp; Paper 5<\/td><td>Auditing and Ethics<\/td><td>100<\/td><\/tr><tr><td>Group II &amp; Paper 6<\/td><td>Financial Management and Strategic Management<\/td><td>100<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong><em>Read Also: <a href=\"https:\/\/shop.igpinstitute.org\/insight\/icai-ca-intermediate-mtp\/\">ICAI CA Intermediate MTP<\/a><\/em><\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"CA_Intermediate_Passing_Criteria\"><\/span>CA Intermediate Passing Criteria<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>30% MCQ-based questions<\/strong> in all 6 papers.<\/li>\n\n\n\n<li><strong>No Negative marking.<\/strong><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Exemption_Criteria_for_CA_Intermediate\"><\/span>Exemption Criteria for CA Intermediate<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>After the new scheme, if you get an exemption in any paper, then the exemption will be <strong>permanent<\/strong> for that paper. ICAI will treat the exempted papers as permanently passed. However, you need to clear the rest of the papers with 50% marks.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"CA_Articleship_Training\"><\/span>CA Articleship Training<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Duration<\/strong>: Reduced from 3 years to 2 years.<\/li>\n\n\n\n<li><strong>Practice Requirement<\/strong>: Students who want to practice CA must have 1 year of experience in a CA firm.<\/li>\n\n\n\n<li><strong>Eligibility<\/strong>: Must clear both groups of CA Intermediate and ICITSS training.<\/li>\n\n\n\n<li><strong>Stipend<\/strong>: Increased by 100%.<\/li>\n\n\n\n<li><strong>Leaves<\/strong>: 12 per year (24 in two years).<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"ICAI_Self-paced_Modules\"><\/span>ICAI Self-paced Modules<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>ICAI has introduced self-paced modules under the new scheme of education and training. Students can study these modules at their own pace and take online exams.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Set A<\/strong> \u2013 Economics Law <em>(Compulsory)<\/em><\/li>\n\n\n\n<li><strong>Set B<\/strong> \u2013 Strategic Cost Management <em>(Compulsory)<\/em><\/li>\n\n\n\n<li><strong>Set C<\/strong> \u2013 Elective (e.g., Risk Management, FSCM)<\/li>\n\n\n\n<li><strong>Set D<\/strong> \u2013 Elective (student\u2019s choice)<\/li>\n<\/ul>\n\n\n\n<p>Students must score <strong>50% or more<\/strong> in each module to qualify for CA Final.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"CA_Final_Eligibility_and_Registration\"><\/span>CA Final Eligibility and Registration<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Pass both groups of CA Intermediate + ICITSS training.<\/li>\n\n\n\n<li>Complete Articleship (or be in last 6 months).<\/li>\n\n\n\n<li>Clear self-paced modules.<\/li>\n\n\n\n<li>6 months study period after practical training.<\/li>\n<\/ul>\n\n\n\n<p><strong>From 2026, CA Final exams will also be conducted in January, May, and September.<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"CA_Final_New_Syllabus\"><\/span>CA Final New Syllabus<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>In the CA new scheme, ICAI has reduced the CA Final papers from 8 to 6.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Group &amp; Paper<\/th><th>Subject<\/th><\/tr><\/thead><tbody><tr><td>Group I &amp; Paper 1<\/td><td>Financial Reporting<\/td><\/tr><tr><td>Group I &amp; Paper 2<\/td><td>Advanced Financial Management<\/td><\/tr><tr><td>Group I &amp; Paper 3<\/td><td>Advanced Auditing, Assurance and Professional Ethics<\/td><\/tr><tr><td>Group II &amp; Paper 4<\/td><td>Direct Tax Laws and International Taxation<\/td><\/tr><tr><td>Group II &amp; Paper 5<\/td><td>Indirect Tax Laws<\/td><\/tr><tr><td>Group II &amp; Paper 6<\/td><td>Integrated Business Solutions (Multi Disciplinary Case Study with Strategic Management)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong><em>Read Also: <a href=\"https:\/\/shop.igpinstitute.org\/insight\/icai-ca-final-mtp-mock-test-paper\/\">ICAI CA Final MTP (Mock Test Paper)<\/a><\/em><\/strong><\/p>\n\n\n\n<p>Electives like <strong>Risk Management, FSCM, International Taxation, GFRS<\/strong> are shifted to <strong>Self-Paced Modules Set C\/D<\/strong>.<\/p>\n\n\n\n<p>Exemption rules remain the same as CA Intermediate.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>ICAI has introduced the New scheme of Education and Training for Chartered Accountants, effective from July 1, 2023. Following changes have been made: There are also many changes in the eligibility, registration validity, syllabus, subjects, paper pattern, passing criteria, exemptions, training leaves, etc. Relaxation to Old Course Relaxation to Old Course Students to commence 3 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3089,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[56],"tags":[],"class_list":["post-3087","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-igp"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The New Course of Chartered Accountancy<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/shop.igpinstitute.org\/insight\/the-new-course-of-chartered-accountancy\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The New Course of Chartered Accountancy\" \/>\n<meta property=\"og:description\" content=\"ICAI has introduced the New scheme of Education and Training for Chartered Accountants, effective from July 1, 2023. Following changes have been made: There are also many changes in the eligibility, registration validity, syllabus, subjects, paper pattern, passing criteria, exemptions, training leaves, etc. Relaxation to Old Course Relaxation to Old Course Students to commence 3 [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/shop.igpinstitute.org\/insight\/the-new-course-of-chartered-accountancy\/\" \/>\n<meta property=\"og:site_name\" content=\"IGP Institute Blog\" \/>\n<meta property=\"article:published_time\" content=\"2023-10-27T19:13:51+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-08-20T09:33:22+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/shop.igpinstitute.org\/insight\/wp-content\/uploads\/2023\/10\/THE-NEW-COURSE-OF-CHARTERED-ACCOUNTANCY.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1600\" \/>\n\t<meta property=\"og:image:height\" content=\"901\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta 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