Objective

1. Gaining the skills necessary to apply Indian Accounting Standards (Ind AS) to real-world situations and solve problems in order to determine the proper accounting treatment and create acceptable accounting policies.
2. To develop the ability to understand and implement the disclosure standards outlined in Indian Accounting Standards (Ind AS) when compiling and presenting the financial statements.
3. To acquire the knowledge necessary to create financial statements for group businesses, including associates, subsidiaries, and joint ventures, in accordance with Indian Accounting Standards (Ind AS).
4. To improve knowledge of certain accounting standards and find solutions to issues in real-world situations when the treatment is different in both standards.

Contents

Introduction to General Purpose Financial Statements as per Indian Accounting Standard (Ind AS)

Statutory provisions: Applicability criteria

Division II of Schedule III to the Companies Act, 2013 and Guidance Note thereupon

Conceptual Framework for Financial Reporting under Indian Accounting Standards (Ind AS)

1. Application of Ind AS with reference to General Purpose Financial Statements
   1. Ind AS on Presentation of Items in the Financial Statements Ind AS 1 “Presentation of Financial Statements”

Ind AS 34 “Interim Financial Reporting” Ind AS 7 “Statement of Cash Flows”

1. Ind AS on Measurement based on Accounting Policies

Ind AS 8 “Accounting Policies, Changes in Accounting Estimates and Errors” Ind AS 10 “Events after the Reporting Period”

Ind AS 113 “Fair Value Measurement”

1. Ind AS on Income Statement

Ind AS 115* “Revenue from Contracts with the Customers”

1. Ind AS on Assets and Liabilities of the Financial Statements Ind AS 2 “Inventories”

Ind AS 16 “Property, Plant and Equipment” Ind AS 116* “Leases”

Ind AS 23 “Borrowing Costs”

Ind AS 36 “Impairment of Assets” Ind AS 38 “Intangible Assets”

Ind AS 40 “Investment Property”

Ind AS 105 “Non-current Assets Held for Sale and Discontinued Operations” Ind AS 19 “Employee Benefits”

Ind AS 37 “Provisions, Contingent Liabilities and Contingent Assets”

1. Ind AS on Items impacting the Financial Statements Ind AS 12* “Income Taxes”

Ind AS 21 “The Effects of Changes in Foreign Exchange Rates”

1. Ind AS on Disclosures in the Financial Statements Ind AS 24 “Related Party Disclosures”

Ind AS 33 “Earnings per Share” Ind AS 108 “Operating Segments”

1. Other Ind AS

Ind AS 20 “Accounting for Government Grants and Disclosure of Government Assistance” Ind AS 102 “Share Based Payment”

Ind AS 41 “Agriculture”

1. Ind AS on Financial Instruments (it includes Ind AS 32, Ind AS 109, Ind AS 107) Financial Instruments: Scope and Definitions

Classification and Measurement of Financial Assets and Financial Liabilities Financial Instruments: Equity and Financial Liabilities

Derivatives and Embedded Derivatives

Recognition and Derecognition of Financial Instruments Hedge Accounting

Disclosures

Ind AS on Group Accounting

1. Business Combinations (Ind AS 103)
2. Consolidated and Separate Financial Statements (it includes Ind AS 110, Ind AS 111, Ind AS 27, Ind AS 28, Ind AS 112)

First time adoption of Indian Accounting Standards (Ind AS 101)

1. Analysis of financial statements (as per Ind AS)
2. Ethics with Accounting Concepts

Identify and explain the key ethical issues

Technology and Accounting

Accounting development in a technological setting

Objective

To develop the capacity to integrate ideas and methods of financial management into strategic decision-making for ca final new syllabus 2024.

Contents

I Financial Policy and Corporate Strategy

i Advanced CFO responsibilities include: Value Creation; 

ii Strategic decision-making framework; 

iii The interface between financial policy and strategic management; and 

iv Balancing financial objectives with long-term sustainability

Risk Management

• Identification of the many types of risks that a company faces 
• Evaluation of financial risks

1. Value at Risk (VAR) 
2. Evaluation of the most effective technique for identifying and managing financial risk

Advanced Capital Budgeting Decisions

i Current capital budgeting trends

1. Effects of Inflation on Decisions Regarding Capital Budgets
2. Effect of technological change on capital budgeting
3. Changes in government policies’ effects on capital budgeting 

ii managing risk in investment choices

iii Internal and External Factors Affecting Capital Budgeting Decision

iv Techniques for incorporating risk in Capital Budgeting Adjusted Present Value Optimum Replacement Cycle iii Internal and External Factors Affecting Capital Budgeting Decision

Security Analysis

i Fundamental Evaluation 

ii Technical Analysis

Interpretations, 

Meanings, 

Theories, and Principles

Basic Charting Techniques

Analysis of the Efficient Market Hypothesis (EMH) 

iii Tools and Equity Research are offered.

Security Valuation

i Principles of Valuation

ii Return Concepts

1. Initial Equity Risk Premium
2. Requirement for Return on Equity
3. Choosing a Discount Rate in Relation to Cash Flows 

vi Methods for Valuing Equity Shares

vii Preference Shares Valuation 

viii Bonds/Debentures Valuation

• Role and Responsibilities of Valuers 
• A valuer must exercise prudence before taking any assignment involving valuation.

Portfolio Management

• Portfolio Analysis, 
• Portfolio Selection, 
• Capital Market Theory, 
• Portfolio Revision, 
• Portfolio Evaluation, 
• Asset Allocation 

1. Fixed Income Portfolio; 
2. Risk Assessment for Investing in Distressed Securities; 
3. Alternative Investment Routes;
   • Real Estate
   • Gold
   • Private Equity
   • REITs
   • Hedge Funds
   • ETFs
   • Mutual Funds
   • Commodities

Securitization

• Introduction
• Concept and Definition

iii Benefits of securitization, 

iv participants, 

v mechanism, and 

vi issues with securitization are listed in order 

1. Instruments for securitization
2. Instruments used in securitization are priced.
3. Securitization risks 

x Tokenization 

xi Indian securitization

Mutual Funds

i Meaning, 

ii Types, 

iii Benefits, and Drawbacks of Mutual Funds, 

iv An Evaluation of Mutual Funds

v The Fund Manager’s Position in Mutual Funds 

vi Hedge Funds, 

vii The FIIs’ role in mutual funds

Derivatives Analysis and Valuation

i Introduction to Forwards, Futures and Options

ii Futures Market

iii Pricing of Forwards and Futures 

iv Hedging using Futures

v Options

• Greek options, 
• exotic options, 
• option pricing

1. Derivatives of Credit
2. Real Options 
3. Derivative Errors: Lessons Learned
4. Swaps
5. derivatives on commodities 

xi Climate Derivatives

xii Electricity Derivatives 

Foreign Exchange Exposure and Risk Management

i Foreign exchange rate influencing factors 

ii SWIFT’s Function in Foreign Exchange

1. Domestic and foreign payment gateways
2. Determining exchange rates 

v Foreign currency markets 

vi Managing Foreign Exchange Risk

International Financial Management

1. Capital budgeting abroad
   • Budgeting 
   • Project in relation to Parent Cash Flows 
   • Offshore Investment Strategies vs Domestic Capital
   • Changing the Discount Rate and Cash Flows
   • Reverse Present Value
2. Acquiring cash from foreign sources, including sovereign funds
3. GIFT City, an international financial center
4. Global Work Capital Management
   • Multinational Cash Management Goals of Effective Cash Management
   • Optimisation of Cash Flows and Needs
   • International Receivable Management
   • International Inventory Management

Interest Rate Risk Management

1. Reference Rates
2. Interest Rate Risk 
3. Interest Rate Risk Hedging 

• Traditional Methods
• Forward Rate
• Agreement (FRA) 
• Asset and Liability Management (ALM)
• Contemporary techniques, such as interest rate derivatives
• Futures on Interest Rates
• Swaptions of Interest Rate Options

Business Valuation

i Valuation Conceptual Framework 

ii Approaches/Valuation Methods

• Earnings-Based Models 
• Asset-Based Models
• Models Based on Cash Flows
• Evaluation of Equity Cost
• Model for Pricing Capital Assets (CAPM)
• An unlisted company’s beta is estimated using the arbitrage pricing theory.
• Compared Values
• Procedures for Relative Valuation
• Other methods of measuring value include equity valuation multiples and enterprise valuation multiples.
• Market Value Added (MVA) and Economic Value Added (EVA)
• Analysis of Shareholder Value (SVA)
• Finding Fair Value

iii. Valuation of going and non-going concerns 

1. Distressed Company Valuation

1. Assessment of Startups
2. Analysis of Digital Platforms’ Value
3. Professional/Consultancy Firms’ Value viii ESG’s impact on valuation

Mergers, Acquisitions and Corporate Restructuring

i Theoretical Framework 

ii Justification Forms

• Acquisitions and Mergers
• Takeover of the Financial Framework Defending Techniques
• Divestitures vs. Reverse Mergers
• Sell out some of the Demerger Equity carving outs
• Ownership Restructuring
• Taking a Company Private and Leveraged Buyouts
• Business restructuring and mergers and acquisitions to unlock value 

viii Cross-Border Mergers

ix Special Purpose Acquisition Companies (SPACs) 

Startup Finance

1. Introduction and Pitch Presentation; 
2. Unicorn Concept; 
3. Startup Initiative of the GOI; 
4. Sources of Funding; and 
5. Business Succession Planning

Objective

1. To develop the skills necessary to evaluate current auditing practices and use them in auditing engagements.
2. To improve one’s case-solving skills in relation to audit engagements for ca final new syllabus 2024.

Contents

I Quality Control

• SQC 1 Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information and Other Assurance and Related Services Engagements
• SA 220 Quality Control for an Audit of Financial Statements

General Auditing Principles and Auditors Responsibilities

• SA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements SA 250 Consideration of Laws and Regulations in an Audit of Financial Statements
• SA 260 Communication with Those Charged with Governance SA 299 Joint Audit of Financial Statements
• SA 402 Audit Considerations Relating to an Entity Using a Service Organisation

Audit Planning, Strategy, and Execution

• SA 300 Planning an Audit of Financial Statements; (Content is covered in depth at Intermediate level, therefore, application part of SA 300 may be discussed in the form of Case Study at Final level.)
• SA 450 Evaluation of Misstatements identified During the Audit SA 520 Analytical Procedures
• SA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates and Related Disclosures
• SA 610 Using the Work of Internal Auditors SA 620 Using the Work of an Auditor’s Expert

Materiality, Risk Assessment and Internal Control

Evaluation of Internal Control Procedures; Components of Internal Controls; Internal Control and Risk Assessment; Auditor’s response to assessed risks; Risk-Based Audit- Audit Risk Analysis; Reporting on Internal Control Weaknesses, Framework on Reporting of Internal Controls

• SA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management
• SA 330 The Auditor’s Responses to Assessed Risks

Audit Evidence

(Note: At the Intermediate level, there is a thorough discussion of the material in SA 500 Audit Evidence, SA 501 Audit Evidence – Specific Considerations for Selected Items, SA 505 External Confirmations, SA 510 Initial Audit Engagements – Opening Balances, SA 530 Audit Sampling, and SA 550 Related Parties. Therefore, at the final level, the application portion of the aforementioned SAs may be explored as a case study.)

Completion and Review

(Note: At the Intermediate level, there is a thorough discussion of the material in SA 560 Subsequent Events, SA 570 Going Concern, and SA 580 Written Representation. Therefore, at the final level, the application portion of the aforementioned SAs may be explored as a case study.)

Reporting

• SA 700 Forming an Opinion and Reporting on Financial Statements
• SA 701 Communicating Key Audit Matters in the Independent Auditor’s Report SA 705 Modifications to the Opinion in the Independent Auditor’s Report
• SA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report
• SA 710 Comparative Information – Corresponding Figures and Comparative Financial Statements SA 720 The Auditor’s Responsibility in Relation to Other Information

Specialised Areas

• Basic and Overview of SA 800 Special Considerations-Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
• Basic and Overview of SA 805 Special Considerations-Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
• Basic and Overview of SA 810 Engagements to Report on Summary Financial Statements

Audit-related Services

• Basic and Overview of SRS 4400 Engagements to Perform Agreed-upon Procedures Regarding Financial Information
• Basic and Overview of SRS 4410 Compilation Engagements

Review of Financial Information

• Basic and Overview of SRE 2400 Engagements to Review Historical Financial Statements
• Basic and Overview of SRE 2410 Review of Interim Financial Information Performed by the Independent Auditor of the Entity

Prospective Financial Information and Other Assurance Services

• Basic and Overview of SAE 3400 The Examination of Prospective Financial Information Basic and Overview of SAE 3402 Assurance Reports on Controls at a Service Organisation
• Basic and Overview of SAE 3420 Assurance Engagements to Report on the Compilation of Pro Forma Financial .

Digital Auditing and Assurance

• Auditing digitally and Digital auditing, Usage of Automated Tools such as CAAT, Data Analytics, Artificial Intelligence, etc., Remote Auditing

Group Audits

• Audit of Consolidated Financial Statements – Responsibility of Parent Company, Auditor of the Consolidated Financial Statements; Audit Considerations – Permanent Consolidation, Current Period Consolidation; Reporting
• Audit of Group Financial Statements including the work of Component Auditors (SA 600 Using the Work of Another Auditor)

Special Features of Audit of Banks & Non-Banking Financial Companies

1. Overview of Audit of Public Sector Undertakings: Concept of Propriety Audit; Performance Audit; Comprehensive Audit
2. Internal Audit : Provisions of Internal Audit as per Companies Act, 2013; Scope of Internal Auditing; Relationship between Internal and External Auditor; Basics of Internal Audit Standards issued by the ICAI; Drafting of Internal Audit Report; Audit Trail, Internal Audit as a Management Function
3. Due Diligence, Investigation and Forensic Accounting: Due Diligence Review; Audit versus Investigation; Steps for Investigation; Types of Investigation; Procedure, Powers, etc. of Investigator; Types of Fraud, Indicators of Fraud, Follow-up thereof; Forensic Accounting- meaning, difference between Statutory Audit and Forensic Accounting, Forensic Accounting and Investigation Report, Introduction of Forensic Accounting and Investigation Standards

Emerging Areas: Sustainable Development Goals (SDG) & Environment, Social and Governance (ESG) Assurance, etc.

Professional Ethics and Liabilities of Auditors: Introduction of Code of Ethics as per IESBA and Code of Ethics with special reference to the relevant provisions of the Chartered Accountants Act, 1949 and the Regulations thereunder; Application of Fundamental Principles; Application of Threats, Evaluation of Threats; Addressing Threats and Safeguards; Conceptual Framework; Important Provisions of Chartered Accountants Act,1949 and Chartered Accountants Regulations 1988

Objective

1. To develop the ability to analyse and interpret direct tax law provisions and to suggest the best, most tax-efficient answers to real-world issues. 
2. To apply direct tax law provisions and the ideas, rules, and guidelines of international taxation to suggest answers to problems arising from cross-border transactions.

Contents

Accounting for all income tax owed by businesses and other organisations under the alternative tax regimes established by the Income Tax Act of 1961 in order to minimise tax liability

• General Act rules for calculating total revenue and tax obligations of businesses and other bodies
• Companies and other entities are subject to special tax systems under the Act.
• Tax planning helps businesses and other entities reduce their tax obligations.

Political parties and electoral trusts, commercial trusts, securitization trusts, investment funds, and other funds and trusts are all subject to special provisions.

The Act’s anti-avoidance measures

provisions to manage the tax issues associated with digitalization

Tax Administration and Appellate Mechanism

i Deduction, Collection and Recovery of Tax 

ii Income-tax Authorities

1. Assessment Procedures
2. Appeals and Revision; and Dispute Resolution
3. Provisions to counteract unethical tax practices
   • Taxation of undisclosed income under the Income-tax Act, 1961
   • Taxation of undisclosed foreign income and assets
   • Penalties and offences and prosecution
4. Miscellaneous Provisions
5. Tax Audit

International Taxation

1. Taxation of cross border transactions and Non-resident taxation under the Income-tax Act, 1961, including

• Transfer Pricing
• Non-resident Taxation
• Double Taxation Relief
• Advance Ruling

1. Other Aspects of International Taxation, namely,

• Significant articles of OECD and UN Model Tax Conventions
• Fundamentals of BEPS
• Application and Interpretation of Tax Treaties
• Latest developments in International Taxation

PART I: GOODS AND SERVICES TAX (80 MARKS)

Objective

To develop the capacity to evaluate, understand, and offer suggestions for cases regarding the provisions of the goods and services tax law.

Contents

The Central Goods and Services Tax (CGST) Act of 2017 and the Integrated Goods and Services Tax (IGST) Act of 2017 both contain the Goods and Services Tax (GST) Law, and they both include

1. Case studies based on following:

Application of the CGST/IGST statute; Levy and collection of CGST and IGST; the idea of supply, including supplies between states, within states, and supplies in territorial waters; tax fee, including the reverse charge; Classification; Tax exemption; Location, timing, and source of supply the cost of supply; tax credits for input;

Computation of GST liability

1. Registration, tax invoice, credit and debit notes, electronic way bills, accounts and records, returns, and tax payment are among the GST procedures.
2. Case studies based on return provisions and refunds Job work, IV
3. obligation to pay in some circumstances
4. Inspection, Search, Seizure, and Arrest vii GST Administration; Assessment and Audit

• viii Demand, Recoveries, Offences, and Penalties
• ix Appeal and revision 
• x Advance ruling 
• xii GST ethics xii Other clauses *

PART II: CUSTOMS & FTP (20 MARKS)

Objective

To gain knowledge of customs laws and foreign trade policy, as well as the skills necessary to evaluate and comprehend its contents.

Contents

Customs Law as contained in the Customs Act, 1962 and the Customs Tariff Act, 1975

1. Overview of customs law, focusing on constitutional issues
2. Application of customs legislation, taxable event, customs duty charge, exclusions to the levy of customs duty, and exemption from custom duty are all included in the imposition of customs duties.
3. duties imposed by customs
4. Imported and exported products are classified and valued.
5. Export and Import procedures, including specific ones for baggage, items sent abroad or imported, and retailers
6. Warehousing Refund

Foreign Trade Policy

1. Introduction to FTP: Laws controlling FTP, important FTP characteristics, FTP management, FTP content, and other associated provisions
2. Fundamental ideas about import and export
3. Basic ideas about export promotion programmes offered by FTP

(MULTI-DISCIPLINARY CASE STUDY WITH STRATEGIC MANAGEMENT)

Objective

In order to address problems in realistic case situations, it is necessary to assess and integrate the concepts, principles, and rules of accounting, auditing, taxation, corporate law, finance, and business strategy and management.

Contents

This paper will only use case studies to evaluate the integrated understanding of the following topics:

Financial Reporting

1. Advanced Financial Management
2. Advanced Auditing, Assurance and Professional Ethics
3. Direct Tax Laws & International Taxation
4. Indirect Tax Laws
5. Corporate and Economic Laws
6. Strategic Cost & Performance Management

The entire subject-by-topic breakdown of the CA Final New Syllabus 2024 is being shared with you. The PDF documents on this page are all solely meant for educational purposes. Please use them to further your education. Please respect the effort we’ve put into this. Since we think everyone should have access to free education, our mission is to provide free study materials to all candidates. We have gathered all of the resources in one place as a result.

The CA Foundation test application submitting period for May 2023 try will begin on February 3, 2023, according to the ICAI. The CA Foundation exam registration form must be submitted by February 24, 2023, to avoid a late fee. Additionally, students have till March 3, 2023, to submit the Foundation examination form with a late cost of Rs. 600. ICAIexam.ICAI.org is the official ICAI website where the form can be submitted.

Visit the ICAI portal, provide the necessary information, upload the appropriate documents, and pay the exam fees to complete the CA Foundation exam form 2023.

The cost of the CA Foundation Exam application is $325 for international students, Rs. 1500 for Indian students, and Rs. 2200 for Kathmandu students. The adjustment window will be open from March 4 to March 10, 2023, according to the ICAI.

You’ll find all the information you need regarding the CA Foundation examination form for June 2023 in this page, including information on eligibility, how to complete the application form 2023, fees, dates, and papers needed.

Between February 3 and February 24, 2023, students can complete the CA Foundation exam forms for May 2023. The form must be submitted by March 3, 2023, or a late fee of Rs. 600 will apply.

The following table lists the crucial dates for the CA Foundation exam in May 2023:

Students must meet the requirements listed below to qualify for the CA Foundation: 

• Students must have passed their 12th-grade exams from an accredited board.
• Before January 1, 2023, students must have finished the CA Foundation registration.

Step 1: Login and Apply

You must first go to the ICAI website and log in using your credentials. You must sign up for the CA Foundation course if this is your first application.

Next, select “Apply Now” from the menu. Note that no updates to your profile will appear in your application form after you click “Apply Now.”

Step 2: Fill up the Exam form and Submit the Declaration Form 2023

Enter the required information, including the registration date, PIN, roll number, the year of the class 12 qualifying exam, etc. Additionally, you must submit the declaration form. The declaration form and certificate of service are available for students to obtain from the ICAI website. Verify that you have accurately completed all of the fields before clicking “Save & Proceed”.

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Check all of your information. To make changes, select “Back to Form” and then make your changes.

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Step 5: Download the PDF after Successful Payment

When your payment is accepted, the ICAI will let you know the specifics. Clicking “Download PDF” will allow you to download the June 2023 CA Foundation Exam Form. Your payment was unsuccessful if the bank withdraw the funds, but the ICAI website did not display a success message. After submission, a PDF file will be created that must be saved in either soft or hard copy, provided it contains all the necessary information, including a photo and a signed signature. Let’s say the form is missing a scanned signature and photo.

The CA Foundation exam form must be turned in together with a photo and signature at the appropriate location in that scenario. And send the form to the appropriate ICAI office(s) after having it attested by a Chartered Accountant, a Gazetted Officer, or the Head of an Educational Institution.

On February 3rd, 2023, ICAI will announce the CA Foundation December 2022 results. Students who failed the tests in December 2022 can sign up for the ones in June 2023.

• Your parents, guardian, and the head of your educational institution, as well as a member of ICAI and a gazetted official, have authenticated your declaration (in a specific way).
• Include a scanned copy of your class 12 transcript
• Proof of any special categories, a passport-size photo that has been examined
• Either your birth certificate or a scanned copy of your transcript from your 10th grade.
• Use a Master/Visa/Maestro Credit/Debit Card to make an online payment.

For Indian students, the CA Foundation Exam form costs Rs. 1500; for students in Kathmandu, it costs Rs. 2200; and for international students, it costs $325. For students from India, the late fee for the CA Foundation exam is Rs. 600, while it is $10 for students from other countries.

The methods of payment accepted by the ICAI for exam form fees include credit card, debit card, net banking, or Bhim UPI. Click on this link to view the complete CA Foundation cost schedule.

Students commonly make mistakes when filling out the exam form. Vihaan Education therefore suggests that students use this checklist when completing the application.

• Put in the same details that you did on the registration form.
• Avoid filling out multiple forms on the same computer. Don’t use your phone to fill out forms, either.
• To avoid late fines, pay the exam form costs in a timely manner.
• The only way for students to pay is online.
• You may rest easy knowing that your form was sent successfully. When a form is fully completed, fees have been paid, and supporting documents have been uploaded, it is considered submitted.
• Take a printout of the exam form, don’t forget.

The ICAI opens the correction opportunity for fixing errors if there are any in the exam form. You can request changes to the exam locations, chosen group, study method, syllabus, etc. here.

The adjustment window will be open from March 4 to March 10, 2023, according to the ICAI. You must now take the following actions to request adjustments on your CA Foundation application form 2023:

• Open your dashboard at icaiexam.icai.org and log in.
• To edit the information, select “Changes” from the menu.
• An application for the changes you want should be typed or written. Join the website and upload a scanned copy of the application.
• Hit “Submit.”

The application is not a guarantee that your request will be granted. Your admit cards will reflect the updated status of your application request is granted.

The CA Foundation admit card will be issued by ICAI 14–15 days before the tests begin when the exam application has been submitted successfully. Students should be aware that the ICAI has banned the practice of distributing admit cards offline.

As a result, students must download the CA Foundation admission card from the official website online. Students must use their id and password to check in to the ICAI website, icaiexam.icai.org, to download their admit card. Students must bring their admission cards with them at all times because they cannot submit their papers without them. To get the exact steps to download the CA Foundation admit card for June 2023, see the web store.

Students must develop a good plan to finish their CA Foundation Course by knowing the format of the CA examinations as there is less time left for the CA Foundation examinations. To get decent results, they must also complete two to three reviews of the CA foundation syllabus, work through the CA foundation question papers from the previous year, and complete mock test papers.