ICAI Applicable Study Material for May 2025 CA Exams
Hello Everyone,
The Institute of Chartered Accountants of India (ICAI) releases updated Board of Studies (BOS) publications for each CA exam attempt. These study materials serve as the primary resource for students preparing for CA Foundation, Intermediate, and Final exams.
For the May 2025 attempt, ICAI has announced the latest editions of study materials across all three levels. This guide provides a structured overview of the applicable study materials, including modules, subjects, and edition months.
CA Foundation Study Material (May 2025)
The Foundation Course includes four subjects, with updated study materials published in August 2024.
| Paper | Subjects | Edition Month & Year |
|---|---|---|
| Paper 1 | Accounting (Module 1 & 2) | August 2024 |
| Paper 2 | Business Laws | August 2024 |
| Paper 3 | Quantitative Aptitude | August 2024 |
| Paper 4 | Business Economics | August 2024 |
💡 Students must ensure they refer to these latest materials for accurate and updated content for the May 2025 exam.
CA Intermediate Study Material (May 2025)
The Intermediate Course study materials have been updated for various subjects, with most editions published in July and October 2024.
| Paper | Subjects | Edition Month & Year |
|---|---|---|
| Paper 1 | Advanced Accounting (Modules 1, 2, 3) | July 2024 |
| Paper 2 | Corporate & Other Laws (Modules 1, 2, 3) | July 2024 |
| Paper 3A | Taxation – Income Tax Law (Modules 1, 2) | October 2024 |
| Paper 3B | Taxation – GST (Modules 1, 2) | October 2024 |
| Paper 4 | Cost & Management Accounting (Modules 1, 2) | July 2024 |
| Paper 5 | Auditing & Ethics (Modules 1, 2) | July 2024 |
| Paper 6A | Financial Management (Modules 1, 2) | July 2024 |
| Paper 6B | Strategic Management | July 2024 |
📌 Students should focus on the new taxation updates in Income Tax and GST for the May 2025 exam.
CA Final Study Material (May 2025)
The Final Course study material has been comprehensively updated, with new editions released in November 2024.
| Paper | Subjects | Edition Month & Year |
|---|---|---|
| Paper 1 | Financial Reporting (Modules 1-5) | November 2024 |
| Paper 2 | Advanced Financial Management | November 2024 |
| Paper 3 | Advanced Auditing, Assurance & Professional Ethics (Modules 1-3) | November 2024 |
| Paper 4 | Direct Tax Laws & International Taxation (Modules 1-4) | November 2024 |
| Paper 5 | Indirect Tax Laws (Modules 1-4) | November 2024 |
| Paper 6 | Integrated Business Solutions (Multidisciplinary Case Study) | – |
Additional Study Resources for CA Final
- SPOM Set-A (April 2023) & SPOM Set-B (October 2023) – Available online
- IBS Case Study Digest (July 2024 Edition)
- Case studies & additional material available at:
🔗 ICAI Resource Portal
📢 CA Final students should focus on multidisciplinary case studies and updated taxation laws.
That’s all for now. Stay Connected for more authentic updates.
Jai Hind, Vande Mataram
Team CA Study
