Program Overview & Curriculum
Chartered Accountancy is one of the most prestigious and rigorous
professional qualifications in the field of finance and
accounting, governed by the Institute of Chartered Accountants of
India (ICAI). It equips individuals with comprehensive expertise
in auditing, taxation, financial management, corporate law, and
strategic decision-making. A qualified Chartered Accountant holds
a pivotal role in businesses, financial institutions, and
government bodies, often securing leadership positions such as
Chief Financial Officer (CFO), Auditor, Financial Analyst, Tax
Consultant, and Compliance Officer. The qualification not only
opens the door to a wide range of high-responsibility, high-reward
career paths in India and abroad but also fosters critical
thinking, ethical judgment, and analytical precision. Pursuing CA
is not merely an academic milestone; it is a transformative
journey that builds a resilient, forward-thinking professional
capable of driving financial excellence in a dynamic global
economy.
Your CA journey
CA Course Route
Follow the road from your first paper to professional
practice.
01
Foundation
Foundation
Min aggregate marks to pass: 200/400
Accounting
Descriptive: 100%Objective: 0%Cut off: 40%
Business Laws
Descriptive: 100%Objective: 0%Cut off: 40%
Quantitative Aptitude
Descriptive: 0%Objective: 100%Cut off: 40%
Business Economics
Descriptive: 0%Objective: 100%Cut off: 40%
02
Intermediate
Group 1
Min aggregate marks to pass: 150/300
Advanced Accounting
Descriptive: 70%Objective: 30%Cut off: 40%
Corporate & Other Law
Descriptive: 70%Objective: 30%Cut off: 40%
Taxation
(Income-Tax Law | Goods and Services Tax)
Descriptive: 70%Objective: 30%Cut off: 40%
03
Intermediate
Group 2
Min aggregate marks to pass: 150/300
Cost and Management Accounting
Descriptive: 70%Objective: 30%Cut off: 40%
Auditing & Ethics
Descriptive: 70%Objective: 30%Cut off: 40%
Financial and Strategic Management
Descriptive: 70%Objective: 30%Cut off: 40%
04
Final
Group 1
Min aggregate marks to pass: 150/300
Financial Reporting
Descriptive: 70%Objective: 30%Cut off: 40%
Advanced Financial Management
Descriptive: 70%Objective: 30%Cut off: 40%
Advanced Auditing, Assurance & Professional Ethics
Descriptive: 70%Objective: 30%Cut off: 40%
05
Final
Group 2
Min aggregate marks to pass: 150/300
Direct Tax Law & International Taxation
Descriptive: 70%Objective: 30%Cut off: 40%
Indirect Tax Law
(Goods & Services Tax | Customs & FTP)
Descriptive: 70%Objective: 30%Cut off: 40%
Integrated Business Solution
Descriptive: 60%Objective: 40%Cut off: 40%
Your CMA India journey
CMA India Course Route
Follow the road from CAT foundation studies to the final
professional level.
01
CAT
Foundation of Financial Accounting & Applied Business
and Industrial Laws
Paper 1 - Min aggregate marks to pass:
100/200
Fundamentals of Financial Accounting
Descriptive: 100%Cut off: 40%
60% Weightage
Applied Business and Industrial Laws
Descriptive: 100%Cut off: 40%
40% Weightage
Paper 2
I. Financial Accounting-2
Descriptive: 100%Cut off: 40%
II. Financial Accounting-2
Descriptive: 100%Cut off: 40%
02
Intermediate
Group 1
Min aggregate marks to pass: 200/400
Paper 1: Business Laws and Ethics
Descriptive: 100%Cut off: 40%
Paper 2: Financial Accounting
Descriptive: 100%Cut off: 40%
Paper 3: Direct Taxation & Indirect Taxation
Descriptive: 100%Cut off: 40%
Paper 4: Cost Accounting
Descriptive: 100%Cut off: 40%
03
Intermediate
Group 2
Min aggregate marks to pass: 200/400
Paper 5: Operations Management and Strategic
Management
Descriptive: 100%Cut off: 40%
Paper 6: Corporate Accounting and Auditing
Descriptive: 100%Cut off: 40%
Paper 7: Financial Management and Business Data
Analytics
Descriptive: 100%Cut off: 40%
Paper 8: Management Accounting
Descriptive: 100%Cut off: 40%
04
Final
Group 1
Min aggregate marks to pass: 200/400
Paper 1: Corporate and Economic Laws (CEL)
Descriptive: 100%Cut off: 40%
Paper 2: Strategic Financial Management (SFM)
Descriptive: 100%Cut off: 40%
Paper 3: Direct Tax Laws and International Taxation
Descriptive: 100%Cut off: 40%
Paper 4: Strategic Cost Management (SCM)
Descriptive: 100%Cut off: 40%
05
Final
Group 2
Min aggregate marks to pass: 200/400
Paper 5: Cost and Management Audit (CMAD)
Descriptive: 100%Cut off: 40%
Paper 6: Corporate Financial Reporting (CFR)
Descriptive: 100%Cut off: 40%
Paper 7: Indirect Tax Laws and Practice (ITLP)
Descriptive: 100%Cut off: 40%
Paper 8: Elective
I. Strategic Performance Management and Business
Valuation (SPMBV)
II. Risk Management in Banking
and Insurance (RMBI)
III. Entrepreneurship and
Startup (ENTS)
Descriptive: 100%Cut off: 40%
Your CS journey
Company Secretary (CS) Course Route
Follow the road from CSEET to CS Executive and CS
Professional.
01
CSEET
CSEET
Min aggregate marks to pass: 100/200
Paper 1: Business Communication
Objective: 100%Cut off: 25/50
Paper 2
I. Legal Aptitude
II. Logical Reasoning
Objective: 100%Cut off: 25/50
Paper 3
I. Economics
II. Business Environment
Objective: 100%Cut off: 25/50
Paper 4
I. Current Affairs
II. Quantitative
Aptitude
Objective: 100%Cut off: 20%
02
CS Executive
Group 1
Min aggregate marks to pass: 200/400
Paper 1: Jurisprudence, Interpretation & General
Laws
Descriptive: 100%Cut off: 40%
Paper 2: Company Law & Practice
Descriptive: 100%Cut off: 40%
Paper 3: Setting Up of Business, Industrial &
Labour Laws
Descriptive: 100%Cut off: 40%
Paper 4: Corporate Accounting and Financial Management
Descriptive: 100%Cut off: 40%
03
CS Executive
Group 2
Min aggregate marks to pass: 150/300
Paper 5: Capital Market & Securities Laws
Descriptive: 100%Cut off: 40%
Paper 6: Economic, Commercial and Intellectual
Property Laws
Descriptive: 100%Cut off: 40%
Paper 7: Tax Laws & Practice
Descriptive: 100%Cut off: 40%
04
CS Professional
Group 1
Min aggregate marks to pass: 200/400
Paper 1: Environmental, Social And Governance (ESG)
– Principles & Practice
Descriptive: 100%Cut off: 40%
Paper 2: Drafting, Pleading And Appearances
Descriptive: 100%Cut off: 40%
Paper 3: Compliance Management, Audit & Due
Diligence
Descriptive: 100%Cut off: 40%
Paper 4: Elective
I. CSR & Social Governance
II. Internal and
Forensic Audit
III. Intellectual Property Rights
– Law & Practice
IV. Artificial
Intelligence, Data Analytics and Cyber Security
– Laws & Practice
Descriptive: 100%Cut off: 40%
05
CS Professional
Group 2
Min aggregate marks to pass: 150/300
Paper 5: Strategic Management and Corporate Finance
Descriptive: 100%Cut off: 40%
Paper 6: Corporate Restructuring, Valuation And
Insolvency
Descriptive: 100%Cut off: 40%
Paper 7: Elective
I. Arbitration, Mediation & Conciliation
II.
Goods and Services Tax (GST) & Corporate Tax
Planning
III. Labour Laws & Practice
IV.
Banking & Insurance – Laws & Practice
V.
Insolvency and Bankruptcy – Law &
Practice
Descriptive: 100%Cut off: 40%
Your ACCA journey
ACCA Course Route
Follow the road from Applied Knowledge to Strategic
Professional.
01
Applied Knowledge Level
Applied Knowledge Level
Pass mark: 50% for each paper
F1: Business & Technology
Objective: 100%Pass: 50%
F2: Management Accounting
Objective: 100%Pass: 50%
F3: Financial Accounting
Objective: 100%Pass: 50%
02
Applied Skills Level
Applied Skills Level
Pass mark: 50% for each paper
F4: Corporate and Business Law
Objective: 100%Pass: 50%
F5: Performance Management
Objective: 60%Descriptive: 40%Pass: 50%
F6: Taxation
Objective: 60%Descriptive: 40%Pass: 50%
F7: Financial Reporting
Objective: 60%Descriptive: 40%Pass: 50%
F8: Audit and Assurance
Objective: 60%Descriptive: 40%Pass: 50%
F9: Financial Management
Objective: 60%Descriptive: 40%Pass: 50%
03
Strategic Professional Level
Mandatory Papers
Pass mark: 50% for each paper
Strategic Business Leader
Descriptive: 100%Pass: 50%
Strategic Business Reporting
Descriptive: 100%Pass: 50%
Optional Papers
Choose 2 of 4
Advanced Financial Management
Descriptive: 100%Pass: 50%
Advanced Performance Management
Descriptive: 100%Pass: 50%
Advanced Taxation
Descriptive: 100%Pass: 50%
Advanced Audit and Assurance
Descriptive: 100%Pass: 50%