This post contains details of Applicable Study Material For May 2021 Exams – New Scheme Foundation, Intermediate And Final Course and Applicable Study Material for May 2021 Exams – Old Scheme Intermediate (IPC) Course and Final Course – Old Course.
Board of Studies (Academic)
The Institute of Chartered Accountants of India
ANNOUNCEMENT
APPLICABLE STUDY MATERIAL FOR MAY 2021 EXAMS – OLD SCHEME
INTERMEDIATE (IPC) COURSE AND FINAL COURSE – OLD COURSE
| INTERMEDIATE (IPC) COURSE (Eng) | Edition applicable for May 2021 Intermediate (IPC) Exams |
| Accounting | |
| Study Material (Module 1 to 2) | July, 2015 and Supplementary Material on AS 10 (Revised) Hosted on the website link: http://resource.cdn.icai.org/44440bos34351.PDF
The relevant amendments have also been covered in the respective chapters (1, 2 and 6) webhosted at the BOS knowledge portal. |
| Practice Manual | April, 2016 |
| Business Laws & Ethics and Communication | |
| Study Material (Module 1 to 3)
+ Supplementary |
July 2015 (Module 1 & 3) + Supplementary for May 2019 examination and onwards (Replacing Module 2)
The Relevant amendments have been uploaded on the BOS Knolwedge portal. |
| Cost Accounting | |
| Study Material (Module 1 to 2) | April, 2016 |
| Practice Manual | April, 2016 |
| Financial Management | April, 2016 |
| Study Material (Module 1 to 2) | April, 2016 |
| Practice Manual | April, 2016 |
| Taxation | |
| Section A – Income Tax | October, 2020 |
| Section B – Indirect Taxes | October, 2020 |
| Advanced Accounting | |
| Study Material (Module 1 to 3) | July, 2015
The relevant amendments have also been covered in the respective chapters (2, 4, 5 and 6) webhosted at the BOS knowledge portal. |
| Practice Manual | April, 2016 |
| Auditing and Assurance | |
| Study Material (Module 1 to 2) |
July, 2015 |
| SM Auditing Pronouncement |
July, 2017 edition for Intermediate (New Scheme) |
| Practice Manual | April, 2016 |
| Information Technology Section-A | |
| Study Material | July, 2015 |
| Practice Manual | June, 2017 |
| Strategic Management Section-B | |
| Study Material | July, 2014 |
| Practice Manual | April, 2016 |
| FINAL COURSE (Eng) – Old
Scheme |
Edition applicable for May, 2021 Final Exams, Old Scheme |
| Financial Reporting | |
| Study Material | January, 2017 |
| Practice Manual | January, 2017 |
| Accounting Pronouncements | January, 2017 |
| Strategic Financial Management | |
| Study Material | December, 2018 |
| Practice Manual | October, 2018 |
| Advanced Auditing and Professional Ethics | |
| Study Material | January, 2017 |
| Practice Manual | January, 2017 |
| Auditing Pronouncements | June, 2019 |
| Corporate and Allied Laws | |
| Study Material | June, 2018
The relevant amendments have been uploaded at the BOS Knowledge Portal |
| Advanced Management Accounting | |
| Study Material | January, 2015 revised edition |
| Practice Manual AMA Part – A | January, 2017 revised edition |
| Practice Manual AMA Part – B | January, 2017 revised edition |
| Information Systems Control and Audit | |
| Study Material | January, 2016 revised edition |
| Practice Manual | September, 2019 |
| Direct Tax Laws | November, 2020 |
| Study Material | |
| Indirect Tax Laws | November, 2020 + Addendum on BOS Knowledge portal |
| Study Material |
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APPLICABLE STUDY MATERIAL FOR MAY 2021 EXAMS – NEW SCHEME
FOUNDATION, INTERMEDIATE AND FINAL COURSE
FOUNDATION COURSE – New Scheme – Applicable material for May, 2021 Exams
| Subjects | Edition Month & Year |
| Paper 1: Principles and Practices of Accounting | October, 2020 |
| Paper 2: Business Law & Business Correspondence and Reporting Section A: Business Law | October, 2020 |
| Section B: Business Correspondence and Reporting | October, 2020 |
| Paper 3: Business Mathematics and Logical Reasoning & Statistics | October, 2020 |
| Paper 4: Business Economics & Business and Commercial KnowledgePart I: Business Economics |
October, 2020 |
| Part II: Business and Commercial Knowledge | October, 2020 |
INTERMEDIATE COURSE – New Scheme – Applicable material for May, 2021 Exams
| Subjects | Edition Month & Year |
| Accounting SM (Module 1, 2 and 3) | October, 2020 |
| Accounting Pronouncement | July 2019 (Reprint October, 2020) |
| Corporate and Other Laws – SM Part I and II (Modules 1 & 2) | October, 2020 |
| Cost and Management Accounting – SM (Modules 1 and 2) | October, 2020 |
| Taxation – Section A: Income tax Law – SM (Module 1, 2 and 3) | October, 2020 |
| Taxation Section B: Indirect Taxes – SM Module 1 and 2 | October, 2020 |
| Group II | |
| Advanced Accounting SM (Module 1, 2 and 3) | October, 2020 |
| Accounting Pronouncement – | July, 2019 (Reprint October, 2020) |
| Auditing and Assurance SM – Module 1 and 2 | October, 2020 |
| Auditing Pronouncement – | July, 2019 |
| Enterprises Information Sys. SM | October, 2020 |
| Strategic Management SM | October, 2020 |
| Section A: Financial Management – SM Module 1 and 2 | October, 2020 |
| Section B: Economics for Fin. SM | October, 2020 |
FINAL COURSE – New Scheme Applicable material for May, 2021 Exams
| FINAL COURSE | Edition Month & Year |
| Subjects | |
| Paper 1: Financial Reporting | November, 2020 |
| Paper 2: Strategic Financial Management | November, 2020 |
| Paper 3: Advanced Auditing and Professional Ethics | November, 2020 |
| Paper 3: Auditing Pronouncement, old scheme | June, 2019 |
| Paper 4: Corporate and Economic Laws | |
| Part I: Corporate Laws (Module 1 & 2) | November, 2020 |
| Part II: Economic Laws (Module 3) | November, 2020 |
| Paper 5: Strategic Cost Management and Performance Evaluation | November, 2020 |
| Paper 6: Elective Paper: | |
| 6A Risk Management | August, 2019 |
| 6B Financial Services & Capital Markets | Part A – November, 2020 Part B – September, 2020 |
| 6C International Taxation | November, 2020 |
| 6D Economic Laws | November, 2020 + Significant case laws December, 2020 |
| 6 E Global Financial Reporting Standards | November, 2020 |
| 6F Multi – disciplinary Case Study | All core subjects at Final (New) level (All subjects at CA Final other than elective Paper 6) |
| Paper 7: Direct Tax Laws & International Taxation | November, 2020 |
| Part I: Direct Tax Laws | |
| Part II: International Taxation | |
| Paper 8: Indirect Tax Laws | November, 2020 with Addendum hosted on BOS knowledge portal |
| Part I: Goods and Services Tax | |
| Part II: Customs & FTP |
