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 the 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 an 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 the advanced Integrated Course on Information Technology and Soft Skills under regulation 51E and those who 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.
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 month study period. Once the candidate clears both Class 12 and Foundation exams, he/she will be eligible to apply for intermediate.
CA Exam 2023: Important dates
| Particulars | 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 |
