Changes introduced in CA examinations to be held in May 2019 and onwards
Students are hereby informed of the following changes that are being introduced with effect from the CA examinations to be held in May 2019 and onwards.
Intermediate New | Intermediate (IPC) | ||
Paper | Subject | Paper | Subject |
2 | Corporate and Other laws | 2 | Business Laws, Ethics and communication |
4 | Taxation | 4 | Taxation |
6 | Auditing and Assurance | 6 | Auditing and Assurance |
7 | Enterprise information systems and strategic management | 7 | Information Technology and Strategic Management |
Final (New) | Final(Old) | ||
Paper | Subject | Paper | Subject |
3 | Advanced Auditing and Professional Ethics | 3 | Advanced Auditing and Professional Ethics |
4 | Corporate and Economic Laws | 4 | Corporate and Allied Laws |
7 | Direct Tax laws and International Taxation | 6 | Information Systems Control and Audit. |
8 | Indirect Tax Laws | 7 | Direct Tax Laws |
8 | Indirect Tax Laws |
Other details in respect of the composite papers are as follows:
Candidates are advised to take note of the above-mentioned changes and act accordingly.
It may be emphasized that there would be no change in the examination schedule in the event of any day of the examination schedule being declared a Public Holiday by the Central Government or any State Government / Local Holiday.
Candidates may note that two of the papers viz. 3 & 4 of Foundation Examination are of 2 hours duration each. Similarly, Elective Paper – 6 of Final Examination (under New scheme) is of 4 hours duration. However, all other examinations are of 3 hours duration each, and the examination wise timings are given below:
Examination | Paper (s) | Exam. Timings (IST) | Duration |
Foundation | Paper 1 & 2 | 2 PM to 5 PM | 3 Hours |
Paper 3 & 4 | 2 PM to 4 PM | 2 Hours |
Intermediate (IPC) (Old Scheme) | Paper 1 to 7 | 2 PM to 5 PM | 3 Hours |
Intermediate (New Scheme) | Paper 1 to 8 | 2 PM to 5 PM | 3 Hours |
Final (Old Scheme) | All Papers | 2 PM to 5 PM | 3 Hours |
Final (New Scheme) | Paper 1 to 5 & Paper 7 & 8 | 2 PM to 5 PM | 3 Hours |
Paper 6 (Elective) | 2 PM to 6 PM | 4 Hours | |
International Assessment Test (INTT – AT) | Paper 1 & 2* | 2 PM to 5 PM | 3 Hours |
*In Paper 3 and 4 of Foundation Examination and in Post Qualification Course Examination – International Taxation – Assessment Test (INTT – AT) there will not be any advance reading time, whereas in all other papers / exams mentioned above, an advance reading time of 15 minutes will be given from 1.45 PM (IST) to 2 PM (IST).
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