ICAI notifies new CA syllabus, advanced integrated course, self-paced modules must for CA Intermediate

ICAI New Scheme: Registration and conversion in the CA Foundation course under the new scheme will begin on August 2. Know what’s new here.


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ICAI New Scheme 2024 for CA Foundation and CA Intermediate courses (Image: Freepik)ICAI New Scheme 2024 for CA Foundation and CA Intermediate courses (Image: Freepik)

Anu Parthiban | June 23, 2023 | 11:00 PM IST

NEW DELHI: The Institute of Chartered Accountancy of India (ICAI) has announced the new chartered accountancy (CA) syllabus in line with the National Education Policy (NEP 2020). As per the Chartered Accountants (Amendment) Regulations, 2023, a new scheme of education and training has been introduced, which includes Foundational route and direct entry.

The CA curriculum framed by the Board of Studies (ICAI BOS) will be launched by President Droupadi Murmu on July 1.

The chartered accountancy course is named as intermediate course and will comprise two groups - Group 1 and 2. Only candidates who have cleared the CA Foundation exam will be eligible for the intermediate course.

Those candidates who have successfully completed advanced Integrated Course on Information Technology and Soft Skills under regulation 51E and and those passed the self-paced online modules as per regulation 51F will be eligible to appear in the final examination.

CA New Scheme: What is regulation 51E, 51F?

Regulation 51E states, candidates will have to undergo an advanced integrated course on information technology (IT) and soft skills during the last two years of practical training without any break in continuity.

Additionally, a candidate who has passed both the groups of the CA intermediate examination IS required to undergo and pass self-paced online modules with a minimum of 50% marks in each module.

ALSO READ | New CA curriculum rollout likely in July; AI, Blockchain in new syllabus: ICAI president

CA Intermediate Admission 2023

As per the new scheme, candidates who have passed the CA Foundation course will have to register with BOS after passing the Class 10 examination. The candidate will be eligible to appear in the June/December exam after completion of 4 months study period. Once the candidate clears both Class 12 and Foundation exam, he/she will be eligible to apply for intermediate.

Under direct entry, the following candidates are eligible to register for intermediate course

  • Those who have completed graduate or postgraduate in commerce with 55% marks.
  • Those candidates who have graduate or postgraduate qualification in other courses should have secured 60% aggregate marks.
  • Those who have passed the intermediate level examination of ICAI or ICSI.
  • Those in the last year of undergraduate or postgraduate studies.

CA Exam 2023: Important dates


Date/ Attempt

Last date for Registration in Foundation under Existing Scheme

July 1, 2023

Last date for Registration in Intermediate and Final Courses under Existing Scheme

June 30, 2023

Date of commencement of Registration and Conversion in Foundation Course under New Scheme

August 2, 2023

Date of commencement of Registration and Conversion in Intermediate and Final Courses under New Scheme

July 1, 2023

First Foundation Examination under New Scheme

June, 2024

First Intermediate and Final Examination under New Scheme

May, 2024

Last Foundation Examination under Existing Scheme

December, 2023

Last Intermediate and Final Examination under Existing Scheme

November, 2023

Last date of commencement of three years Practical Training

June 30, 2023

Date of commencement of two years uninterrupted Practical Training

July 1, 2023

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