CA INTER

COMPARISION SHEET FORCA INTER SYLLABUS FOR


NOV -23 (OLD SYLLABUS)
 TO MAY – 24
(NEW SYLLABUS)


ADDITION IN NEW
SUBJECT DELETION IN NEW SYLLABUS REMARKS
SYLLABUS
Paper 1 - Joint venture and (1) Managerial Remuneration;
Advanced associates
Accounts AS - 15 Employee (2) Profit (Loss) prior to
benefit expenses incorporation;
AS - 25 Interim (3) Accounting for bonus issue and
financial reporting right issue;
AS - 28 Impairment of
(4) Redemption of preference shares;
asset
(5) Redemption of debentures.
(6) Insurance claims for loss of stock
and loss of profit;
(7) Hire- purchase and Instalment
sale transactions.
(8) Departmental Accounting;

(9) Accounts from Incomplete

Records.

(10) Accounting for employee stock

option plan;

(11) Equity shares with differential

rights.

(12) Accounting involved in liquidation

of companies.

(13) Banking Companies and Non-

Banking Financial Companies and
regulatory requirements thereof.

(14) Dissolution of partnership firms

including piecemeal distribution
of assets; Amalgamation of
partnership firms; Conversion of
partnership firm into a company
and Sale to a company; Issues
related to accounting in Limited
Liability Partnership.

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Paper 2 - Audit and Auditors

Audit and Auditors Indian Contract Act
corporate and chapter earlier was
other Laws there in law but taught
in Audit as it was
common in both but
now it is there only in
law and hence taught in
only law
Companies Indian Contract Act and
Negotiable Instruments Act
incorporated outside Nego Instruments Act
India shifted to CAFC
Co incorporated outside
India and FEMA was
FEMA earlier in Final CA now
shifted to Inter CA
LLP Act is now at both
levels- CAFC and Inter
CA
LLP Act
Simpler part in CAFC and
advanced version in
Inter CA

Paper 3A - No addition Section 45(5A) from Capital Gains Section 10AA shifted to
Income Tax Deduction Chapter.
Section 194E,194O from Deduction
Law Chapter Agricultural Income
portion shifted to Basic
Exemptions related to NR taxation
concept Chapter
from Exemption Chapter

Place of Supply No deletion

Paper 3B -
TDS/TCS
Good and
Accounts and Records
Service Tax
Charge of GST - E
Commerce operator
related provisions
added
Paper 4 - Cost
Contract Costing
and
Management
Accounting

Paper 5 - Completion And Company Audit

Auditing and Review Auditors responsibilities in relation to
Ethics fraud

Paper 6A -
No Addition Risk Analysis in Capital Budgeting
Financial
Chapter removed
Management

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Business policy, BPR, Benchmarking,

Markets, Product, strategic Audit, Finance function, HR
industry, PESTEL, function, R&D function
Mendelow matrix
Paper 6B - SM in educational and medical and
Strategic stakeholders, strategic govt department , entepreneur,
Management performance measures intrapenure, MNC , TNC

logistic management ,supply chain

digital transformation, management
elements of macro
environment
Customer analysis,
Customer behaviour
Channels, issues in
strategy
implementation .

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