ICAI Applicable Study Material for Sep 2025 CA Exams
Hello Everyone,
Foundation Course – Study Material
The following study materials are applicable for candidates appearing in the Foundation Course for the September 2025 examination:
| Paper | Subject | Edition |
|---|---|---|
| Paper 1 | Accounting (Module 1 and Module 2) | August 2024 |
| Paper 2 | Business Laws | August 2024 |
| Paper 3 | Quantitative Aptitude | August 2024 |
| Paper 4 | Business Economics | August 2024 |
Intermediate Course – Study Material
Applicable study material and RTPs (Revision Test Papers) for the Intermediate Course are as follows:
| Paper | Subject | Modules & Editions |
|---|---|---|
| Paper 1 | Advanced Accounting | Modules 1–3, July 2024 + RTP Sep 2025 |
| Paper 2 | Corporate and Other Laws | Modules 1–3, July 2024 + RTP Sep 2025 |
| Paper 3 | Taxation – Section A: Income Tax Law | Modules 1–2, October 2024 + RTP Sep 2025 |
| Paper 3 | Taxation – Section B: GST | Modules 1–2, October 2024 + RTP Sep 2025 + Statutory Update |
| Paper 4 | Cost and Management Accounting | Modules 1–2, July 2024 |
| Paper 5 | Auditing and Ethics | Modules 1–2, July 2024 |
| Paper 6A | Financial Management | Modules 1–2, July 2024 |
| Paper 6B | Strategic Management | July 2024 |
Final Course – Study Material
For the Final Course, ICAI has prescribed the following study material and updates for September 2025 exams:
| Paper | Subject | Modules & Editions |
|---|---|---|
| Paper 1 | Financial Reporting | Modules 1–5, November 2024 |
| Paper 2 | Advanced Financial Management | November 2024 |
| Paper 3 | Advanced Auditing, Assurance and Professional Ethics | Modules 1–3, November 2024 |
| Paper 4 | Direct Tax Laws & International Taxation | Modules 1–4, November 2024 + RTP, Statutory, Judicial Updates Sep 2025 |
| Paper 5 | Indirect Tax Laws | Modules 1–4, November 2024 + RTP & Statutory Updates Sep 2025 |
| Paper 6 | Integrated Business Solutions (Multidisciplinary Case Study with SM) | Case Study Digest (July 2024), SPOM Set A (Apr 2023), SPOM Set B (Oct 2023), Online Modules |
Supplementary Resources:
Key Notes:
The listed editions are the most updated and aligned with the curriculum as revised by the Board of Studies (Academic).
All students must follow the Study Guidelines and refer to RTPs, statutory updates, and judicial updates where applicable.
These materials are compulsory reading for candidates preparing for the CA examinations in September 2025 across all levels.
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