Introduction: The Institute of Chartered Accountants of India (ICAI) has released the applicable Board of Studies (BoS) publications for the May/June 2024 Examination. This article provides a comprehensive overview of the publications for the Foundation, Intermediate, and Final Courses under the new scheme of Education and Training.
Detailed Analysis:
Foundation Course:
- Paper 1: Accounting (Module 1 and Module 2) – April, 2023
- Paper 2: Business Laws – April, 2023
- Paper 3: Quantitative Aptitude – April, 2023
- Paper 4: Business Economics – April, 2023
Intermediate Course:
- Paper-1: Advanced Accounting (Module 1, 2, 3) – April, 2023
- Paper-2: Corporate and Other Laws (Module 1, 2, 3) + Relevant Amendments – April, 2023
- Paper-3: Taxation (Section A – Income-tax Law) – June, 2023
- Paper-3: Taxation (Section B – Goods and Services Tax) – June, 2023
- Paper-4: Cost and Management Accounting (Module 1, 2) – April, 2023
- Paper-5: Auditing and Ethics (Module 1, 2) – April, 2023
- Paper-6A: Financial Management (Module 1, 2) – April, 2023
- Paper-6B: Strategic Management – April, 2023
Final Course:
- Paper 1: Financial Reporting (Module 1, 2, 3, 4) – April, 2023
- Paper 2: Advanced Financial Management – April, 2023
- Paper 3: Advanced Auditing, Assurance and Professional Ethics (Module 1, 2, 3) – April, 2023
- Paper 4: Direct Tax Laws & International Taxation (Module 1, 2, 3, 4) – October, 2023
- Paper 5: Indirect Tax Laws (Module 1, 2, 3, 4) – October, 2023
- Paper 6: Integrated Business Solutions (Multidisciplinary Case Study with Strategic Management) – Relevant study material and updates.
Conclusion: As aspirants gear up for the May/June 2024 CA examinations, understanding the applicable BoS publications is crucial. Ensure success by aligning your preparation with the specified publications for each course. Stay updated with statutory updates, amendments, and relevant RTPs to enhance your exam readiness. Best of luck from the Joint Director, Board of Studies at ICAI.
Board of Studies
The Institute of Chartered Accountants of India
APPLICABLE BOS PUBLICATION FOR MAY/JUNE, 2024 EXAMINATION
FOUNDATION, INTERMEDIATE AND FINAL COURSE, NEW SCHEME
FOUNDATION COURSE – Applicable BoS Publication for June, 2024 Examination
|
Subjects |
Edition Month & Year |
| Paper 1: Accounting (Module 1 and Module 2) | April, 2023 |
| Paper 2: Business Laws | April, 2023 |
| Paper 3: Quantitative Aptitude | April, 2023 |
| Paper 4: Business Economics | April, 2023 |
INTERMEDIATE COURSE – Applicable BoS Publication for May, 2024 Examination
|
Subjects |
Edition Month & Year |
| Paper-1: Advanced Accounting (Module 1, Module 2, Module 3) | April, 2023 |
| Paper-2: Corporate and Other Laws (Module 1, Module 2, Module 3)
+ Relevant Amendments for May 2024 Examination |
April, 2023 |
| Paper-3: Taxation
Section A – Income-tax Law (Module 1 and Module 2) To be read along with Statutory Update for May 2024 Examination alongwith RTP for Paper 3A for May 2024 Examination |
June, 2023 |
| Paper-3: Taxation
Section B – Goods and Services Tax (Module 1 and Module 2) To be read along with Statutory Update for May 2024 Examination alongwith RTP for Paper 3B for May 2024 exams |
June, 2023 |
| Paper-4: Cost and Management Accounting (Module 1 and Module 2) | April, 2023 |
| Paper-5: Auditing and Ethics (Module 1 and Module 2) | April, 2023 |
| Paper-6A: Financial Management (Module 1 and Module 2) | April, 2023 |
| Paper-6B: Strategic Management alongwith RTP for Paper 6B for May 2024 exams | April, 2023 |
FINAL COURSE – Applicable BoS Publication for May, 2024 Examination
|
Subjects |
Edition Month & Year |
| Paper 1: Financial Reporting
(Module 1, 2, 3, 4) alongwith RTP of Financial reporting for May 2024 |
April, 2023 |
| Paper 2: Advanced Financial Management | April, 2023 |
| Paper 3: Advanced Auditing, Assurance and Professional Ethics
(Module 1, 2, 3) |
April, 2023 |
| Paper 4: Direct Tax Laws & International Taxation
(Module 1, 2, 3, 4) To be read along with Statutory Update & Judicial update for May 2024 Examination alongwith RTP of Paper 4 for May 2024 examination |
October, 2023 |
| Paper 5: Indirect Tax Laws
(Module 1, 2, 3, 4) To be read along with Statutory Update for May 2024 Examination alongwith RTP for IDTL (paper 5) for May, 2024 |
October, 2023 |
| Paper 6: Integrated Business Solutions (Multidisciplinary Case Study with Strategic Management) | Study material of Papers 1 to 5 of Final Course relevant for May 2024 Examination + Statutory Update & Judicial Update of Papers of Final Course (wherever applicable) + Study material of
Self-Paced Online Modules Set A: Corporate and Economic Laws (April, 2023 edition) (Module 1 and 2) + Relevant Amendments and Set B: Strategic Cost & Performance Management (October, 2023 edition) (Module 1 and 2) |
Joint Director, Board of Studies
