CA Foundation Amendments Dec 2023 Exams by ICAI

CA Foundation Amendments Dec 2023 Exam. ICAI released the study guidelines for CA Foundation course examinations to be held in December 2023.

CA Foundation Amendments applicable for Dec 2023 Examinations. ICAI has released the study guidelines for CA Foundation course exam to be held in the month of December 2023.

ICAI announced that September 2021 edition of the Study Material is relevant for the coming CA Foundation Dec 2023 examinations. The amendments, made after the issuance of this Study Material (i.e. for period 1st of May 2021 to 30th April 2023), to the extent applicable for Dec 2023 exams alone shall be relevant for CA Foundation December 2023 exams.

Download Amendments applicable in CA Foundation Dec 2023 Exams.

Applicable Material for 2023 Exams

SubjectsStudy Material
Paper 1: Principles and Practices of Accounting
(Module 1 and Module II)
September, 2021
Paper 2: Business Law & Business Correspondence and Reporting
Section A: Business Law
September, 2021
+ RTP June 2023
Section B: Business Correspondence and ReportingSeptember, 2021
Paper 3: Business Mathematics and Logical Reasoning & StatisticsSeptember, 2021
Paper 4: Business Economics & Business and Commercial Knowledge
Part I: Business Economics
September, 2021
Part II: Business and Commercial KnowledgeSeptember, 2021
+ Capsule on Business and commercial knowledge published in Student journal December 2022 issue
CA Foundation Study Materials

The Legislative amendments will be available through May 2023 RTP to be hosted on the BoS Knowledge Portal of ICAI. The CA Institute has published the applicability of Standards/ Guidance Notes/ Legislative Amendments etc. for June 2023 – Foundation Course Examination.

Download updates for June 2023 Paper-1 (Principles and Practice of Accounting), Paper-2 (Business Laws and Business Correspondence and Reporting), Paper-3 (Business Mathematics and Logical Reasoning & Statistics) and Paper-4 (Business Economics and Business and Commercial Knowledge).

CA Foundation RTP Dec 2023 Exams

CA Foundation Paper-3 Amendments Dec 2023

The following topics are deleted from the syllabus of Foundation Paper 3: Business Mathematics, Logical Reasoning and statistics for December 2023 examinations:

  • Chapter-2: Unit II Matrices
  • Chapter-13: Syllogism
  • Chapter-19: Unit II Time Series

Paper-4: Part-II: Business and Commercial Knowledge

September 2021 edition of the Study Material is relevant for November 2023 examinations. The amendments made after the issuance of this Study Material i.e., the changes in the names of CEO, CFO etc., Forbes 2023 ranking, Fortune 2023 ranking in chapter 3 (Business Organisations) are applicable for November 2023 Examination. The relevant amendments will be available on the BoS Knowledge Portal.

You may download official notification announced by ICAI dated 18.01.2023. Just go to www.icai.org =>Students =>Announcements =>Foundation Course.


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