The Institute of Chartered Accountants of India (ICAI) has released the Board of Studies (BOS) Study Material applicable for the September 2025 Examination across Foundation, Intermediate, and Final Courses. Foundation Course materials for all four papers were published in August 2024.
Intermediate Course materials have varying release dates, with most published in July or October 2024, accompanied by Revision Test Papers (RTPs) and statutory updates for some subjects.
Final Course study materials are largely dated November 2024, with select papers including RTPs, statutory, and judicial updates for September 2025. Paper 6 in the Final Course also draws on multiple study resources, including previous core paper materials, SPOM sets, and online case studies. Candidates are advised to consult the Study Guidelines alongside BOS materials as issued by the Joint Director & Secretary, BOS (Academic).
The Institute of Chartered Accountants of India (ICAI) has released the Board of Studies (BOS) Study Material applicable for the September 2025 Examination for Foundation, Intermediate, and Final Courses.
Foundation Course – BOS Study Material for September 2025 Examination
The study materials for the Foundation Course subjects were all published in August 2024.
| Subjects | Edition Month & Year |
|---|---|
| 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 – BOS Study Material for September 2025 Examination
The study materials for the Intermediate Course vary in edition dates, with some also including RTP (Revision Test Papers) and Statutory Updates for the September 2025 examination.
| Subjects | Edition Month & Year |
|---|---|
| Paper-1: Advanced Accounting (Module 1, Module 2, Module 3) | July, 2024 + RTP for September 2025 |
| Paper-2: Corporate and Other Laws (Module 1, Module 2, Module 3) | July, 2024 + RTP for September 2025 |
| Paper-3: Taxation: Section A – Income-tax Law (Module 1 and Module 2) | October, 2024 + RTP for September 2025 |
| Paper-3: Taxation: Section B Goods and Services Tax (Module 1 and Module 2) | October, 2024 + RTP for September 2025 + Statutory Update |
| Paper-4: Cost and Management Accounting (Module 1 and Module 2) | July, 2024 |
| Paper-5: Auditing and Ethics (Module 1 and Module 2) | July, 2024 |
| Paper-6A: Financial Management (Module 1 and Module 2) | July, 2024 |
| Paper-6B: Strategic Management | July, 2024 |
Final Course – BOS Study Material for September 2025 Examination
The study materials for the Final Course subjects are primarily from November 2024 editions, with additional resources like RTP, Statutory Updates, and Judicial Updates for September 2025. Paper 6, Integrated Business Solutions, also includes references to various other study materials and online resources.
| Subjects | Edition Month & Year |
|---|---|
| Paper 1: Financial Reporting (Module 1, 2, 3, 4, 5) | November, 2024 |
| Paper 2: Advanced Financial Management | November, 2024 |
| Paper 3: Advanced Auditing, Assurance and Professional Ethics (Module 1, 2, 3) | November, 2024 |
| Paper 4: Direct Tax Laws & International Taxation (Module 1, 2, 3, 4) | November, 2024 + RTP September, 2025 + Statutory Update, September, 2025 + Judicial Update, September, 2025 |
| Paper 5: Indirect Tax Laws (Module 1, 2, 3, 4) | November, 2024 + RTP September, 2025 + Statutory Update, September, 2025 |
| Paper 6: Integrated Business Solutions (Multidisciplinary Case Study with Strategic Management) | Study Materials of core papers of Final Papers 1, 2, 3, 4, 5 (November, 2024); Study Material of SPOM Set-A (April, 2023) with amendments; Study Material of SPOM Set-B (October, 2023); IBS Case Study Digest (July 2024 edition); Case studies are also available online. |
All BOS inputs should be studied along with the Study Guidelines for the September 2025 Examination where applicable. This information is provided by the Joint Director & Secretary, Board of Studies (Academic).
Refresh Page
Leave a Reply
You must be logged in to post a comment.