Annexure

For the clarification of the students it is stated that Final students who have passed in any
one but not in both the groups of the Final examination either under the syllabus as specified by
the Council under (i) of regulation 31 effective from October, 2001, the examination, for which
commenced from November, 2002 or of the Final examination as per syllabus under paragraph 3 or
3A of Schedule ‘B’ to the Chartered Accountants Regulations, 1988 or paragraph 3 of Schedule ‘BB’
to the Chartered Accountants Regulations, 1964 (two groups scheme after January 1, 1985)
enforced at the relevant time shall be eligible for exemption in that particular group and shall be
required to appear and pass in the remaining group in order to pass the Final Examination. In other
words, students who have passed one of the groups under the syllabus as mentioned below shall be
treated as having passed in that particular group and are required to appear in the remaining group
of Final (New) examination in order to pass the CA Final Examination.
Syllabus under which students
who have passed one of the Students who have studied following subjects in each of the Groups
Remarks
groups in the Final examinations in the examinations held from May, 1985 onwards
held after 1st January, 1985
Group - I passed is valid in
Final (New) examination
Group I – subjects studied and passed: and shall be required to
Paper 1: Advanced Accounting appear in all the four
Paper 2: Management Accounting papers of Group - II under
Paper 3: Auditing syllabus as specified by the
Council under Regulation
Paper 4: Company Law 31 (ii) in Final (New) of the
CA Regulations, 1988.
Group II – subjects studied and passed:
Paper 5: Direct Tax Laws
Paragraph 3 of Schedule Combination ‘A’
‘BB’ to the Chartered Paper 6: Corporate Management
Accountants Regulations, Paper 7: Managerial Economics & National Accounting Group - II passed is valid in
1964 Paper 8: Secretarial Practice Final (New) examination
OR and shall be required to
appear in all the four
Combination ‘B’
papers of Group - I under
Paper 6: Operations Research & Statistical Analysis syllabus as specified by the
Paper 7: System Analysis and Data Processing Council under Regulation
Paper 8: Cost Systems and Cost Control 31 (ii) in Final (New) of the
CA Regulations, 1988.
OR
Combination ‘C’
Paper 6: Management Information & Control Systems
Paper 7: Tax Planning & Tax Management
Paper 8: Management & Operational Audit
Group - I passed is valid in
Final (New) examination
Group I – subjects studied and passed: and shall be required to
Paper 1: Advanced Accounting appear in all the four
Paper 2: Management Accounting papers of Group - II under
Paper 3: Auditing syllabus as specified by the
Council under Regulation
Paper 4: Company Law 31 (ii) in Final (New) of the
CA Regulations, 1988.
Group II – subjects studied and passed:
Paper 5: Direct Tax Laws
Paragraph 3 of Schedule Combination ‘A’
‘B’ to the Chartered Paper 6: Corporate Management
Accountants Regulations, Paper 7: Managerial Economics & National Accounting Group - II passed is valid in
1988 Paper 8: Secretarial Practice Final (New) examination
OR and shall be required to
appear in all the four
Combination ‘B’
papers of Group - I under
Paper 6: Operations Research & Statistical Analysis syllabus as specified by the
Paper 7: System Analysis & Data Processing Council under Regulation
Paper 8: Cost Systems and Cost Control 31 (ii) in Final (New) of the
CA Regulations, 1988.
OR
Combination ‘C’
Paper 6: Management Information and Control Systems
Paper 7: Tax Planning and Tax Management
Paper 8: Management and Operational Audit
 Group - I passed is valid in
Final (New) examination
Group I – subjects studied and passed: and shall be required to
Paper 1: Advanced Accounting appear in all the four
Paper 2: Management Accounting and Financial Analysis papers of Group - II under
Paper 3: Advanced and Management Auditing syllabus as specified by the
Council under Regulation
Paragraph 3A of Schedule Paper 4: Corporate Laws & Secretarial Practice 31 (ii) in Final (New) of the
‘B’ to the Chartered CA Regulations, 1988.
Accountants Regulations, Group - II passed is valid in
1988 Group II – subjects studied and passed: Final (New) examination
Paper 5: Advanced Cost Accounting and Cost Systems and shall be required to
appear in all the four
Paper 6: Systems Analysis, Data Processing &
papers of Group - I under
Quantitative Techniques syllabus as specified by the
Paper 7: Direct Taxes Council under Regulation
Paper 8: Indirect Taxes 31 (ii) in Final (New) of the
CA Regulations, 1988.
Group - I passed is valid in
Final (New) examination
Group I – subjects studied and passed: and shall be required to
Paper 1: Advanced Accounting appear in all the four
Paper 2: Management Accounting and Financial Analysis papers of Group - II under
Paper 3: Advanced Auditing syllabus as specified by the
Syllabus as specified by
Council under Regulation
the Council under Paper 4: Corporate Laws and Secretarial Practice 31 (ii) in Final (New) of the
Regulation 31 (i) of the CA Regulations, 1988.
Chartered Accountants Group - II passed is valid in
Regulations, 1988 i.e. Final (New) examination
Group II – subjects studied and passed: and shall be required to
Final (Old) Paper 5: Cost Management appear in all the four
Paper 6: Management Information and Control System papers of Group - I under
Paper 7: Direct Taxes syllabus as specified by the
Council under Regulation
Paper 8: Indirect Taxes 31 (ii) in Final (New) of the
CA Regulations, 1988.