The Institute of Chartered Accountants of India (ICAI) has issued Applicable Study material under New Scheme for Foundation, Intermediate, and Final Course for the CA Exams May 2022.
The foundation course under New Scheme will include Principles and Practices of Accounting (Module 1 and Module II); Business Law & Business Correspondence and Reporting; Business Mathematics and Logical Reasoning & Statistics; Business Economics & Business and Commercial Knowledge which shall consist of two parts Business Economics and Business and Commercial Knowledge.
The Intermediate course under New Scheme will include Accounting SM (Module 1, 2, and 3); Accounting Pronouncement; Corporate and Other Laws; Cost and Management Accounting; Taxation; Advanced Accounting; Accounting Pronouncement; Auditing and Assurance; Auditing Pronouncement; Enterprises Information Sys. SM; Strategic Management.
The Final course under New Scheme will include Financial Reporting, Strategic Financial Management, Advanced Auditing, and Professional Ethics, Auditing Pronouncement, Corporate, and Economic Laws, Strategic Cost Management and Performance Evaluation, Paper 6 will be an elective paper, Direct Tax Laws & International Taxation and Indirect Tax Laws.
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