ICAI releases Applicable Study Material For May/ June 2023 Exams Foundation, Intermediate And Final Course.
Board of Studies (Academic)
The Institute of Chartered Accountants of India
APPLICABLE STUDY MATERIAL FOR MAY/ JUNE 2023 EXAMS
FOUNDATION, INTERMEDIATE AND FINAL COURSE
FOUNDATION COURSE – Applicable material for May/ June 2023 Exams
| Subjects | Edition Month & Year |
| Paper 1: Principles and Practices of Accounting (Module 1 and Module II) | September, 2021 |
| Paper 2: Business Law & Business Correspondence
and Reporting Section A: Business Law |
September, 2021 + RTP May 2023 |
| Section B: Business Correspondence and Reporting | September, 2021 |
| Paper 3: Business Mathematics and Logical Reasoning & Statistics | September, 2021 |
| Paper 4: Business Economics & Business and Commercial Knowledge
Part I: Business Economics |
September, 2021 |
| Part II: Business and Commercial Knowledge | September, 2021
+ Capsule on Business and commercial knowledge published in Student journal December 2022 issue |
INTERMEDIATE COURSE – Applicable material for May/ June 2023 Exams
| Subjects | Edition Month & Year |
| Accounting SM (Module 1, 2 and 3) | September, 2021 + RTP May, 2023 |
| Accounting Pronouncement | September, 2021 |
| Corporate and Other Laws – SM Part I and II (Modules 1 & 2) | September, 2021
+ RTP May, 2023 + MCQ’s Booklet January 2022 |
| Cost and Management Accounting – SM (Modules 1 and 2) | September, 2021 |
| Taxation – Section A: Income tax Law – SM (Module 1, 2 and 3) | May 2022 edition +
+ Statutory update for May 2023 Exams + RTP May 2023 Exam. |
| Taxation Section B: Indirect Taxes – SM Module 1 and 2 | Study August, 2021
+ Supplementary July 2022 edition + Statutory updates for May, 2023 Exam + RTP May 2023 exam |
| Group II | |
| Advanced Accounting SM (Module 1, 2 and 3) | September, 2021 + RTP May 2023 |
| Accounting Pronouncement – | July, 2019 |
| Auditing and Assurance SM – Module 1 and 2 | Study material September, 2021
+ RTP May 2023 + Revision in BOS Publications webhosted on BOS knowledge portal + MCQs and Case scenarios booklet (January 2022 edition) |
| Auditing Pronouncement – | July, 2019 |
| Enterprises Information Sys. SM | September, 2021 edition
+ Booklet on MCQs and case scenarios January 2022 edition + RTP May 2023 |
| Strategic Management | September, 2021
+ Booklet on MCQs and case scenarios January 2022 edition |
| Section A: Financial Management – SM Module 1 and 2 | September, 2021 |
| Section B: Economics for Fin. SM | September, 2021 |
FINAL COURSE – Applicable material for May/ June 2023 Exams
| Subjects | Edition Month & Year |
| Paper 1: Financial Reporting
(Module 1, 2, 3 and 4) |
October, 2021 + RTP May 2023 |
| Paper 2: Strategic Financial Management | October, 2021 |
| Paper 3: Advanced Auditing and Professional Ethics
(Module 1, 2 and 3) |
October, 2021 + RTP May 2023 |
| Paper 3: Auditing Pronouncement, | June, 2019 |
| Paper 4: Corporate and Economic Laws Part I: Corporate Laws (Module 1 & 2) Part II: Economic Laws (Module 3) | October, 2021 + RTP May 2023 |
| Paper 5: Strategic Cost Management and Performance Evaluation
(Module 1, 2 and 3) |
October, 2021
+ Case Study digest January 2022 |
| Paper 6: Elective Paper: | |
| 6A Risk Management | August, 2019 |
| 6B Financial Services & Capital Markets | Part A: November, 2020 Part B: July, 2022 |
| 6C International Taxation | October, 2021
+ Supplementary Study Paper 2022 |
| 6D Economic Laws | October, 2021
+ Case Laws Booklet + Case Study Digest, 2022 + Amendments for May 2023 |
| 6 E Global Financial Reporting Standards | October, 2021 |
| 6F Multi – disciplinary Case Study | All Core papers edition of SM
(October, 2021) + RTP May 2023 + Supplementary of Core Paper |
| Paper 7: Direct Tax Laws & International Taxation
Part I: Direct Tax Laws Part II: International Taxation (Module 1, 2, 3 and 4) |
October, 2021
+ Supplementary Study Paper 2022 + Judicial Update + RTP May 2023 |
| Paper 8: Indirect Tax Laws Part I: Goods and Services Tax Part II: Customs & FTP(Module 1, 2, 3 and 4) |
October, 2021
+ Supplementary Study Paper + RTP May 2023 |
Director, Board of Studies
