The journey to becoming a Chartered Accountant (CA) in India is as rigorous as it is rewarding. It tests your patience, challenges your intelligence, and requires a whole lot of grit.
But before you start your endless hours of preparation, one question that naturally comes up is how many subjects in CA are there, and what exactly do you study at each stage?
Let’s break it down clearly so you know exactly what you’re signing up for.
Here is Everything you need to know about pursuing CA Course After Graduation
The Three Levels of the CA Course
The CA course is divided into three main levels under the guidance of the Institute of Chartered Accountants of India (ICAI):
- CA Foundation
- CA Intermediate (CA Inter)
- CA Final
Each level builds on the previous one in difficulty, subject depth, and professional relevance.
CA Foundation Subjects
The CA Foundation is the first step. It’s aimed at students coming straight out of Class 12. The subjects here are designed to set the groundwork in accounting, law, math, and economics.
Here’s a snapshot of the subjects:
| Paper | Subject Name | Type |
| Paper 1 | Principles and Practice of Accounting | Descriptive |
| Paper 2 | Business Laws and Business Correspondence & Reporting | Descriptive |
| Paper 3 | Business Mathematics, Logical Reasoning & Statistics | Objective (MCQs) |
| Paper 4 | Business Economics & Business and Commercial Knowledge | Objective (MCQs) |
So, if you’re wondering how many subjects in CA Foundation, the answer is four. Two are theory-based (written answers), and two are MCQ-based with negative marking for wrong answers.
CA Intermediate Subjects
Once you clear Foundation, or if you’re eligible for direct entry (like commerce graduates), you move to the CA Intermediate level. This is where things get more serious.
Now, how many subjects in CA Inter? There are six subjects divided across two groups. Earlier, there were eight, but ICAI has updated the syllabus in 2023 to make it more focused and manageable.
Let’s look at the breakdown:
Group 1:
| Paper | Subject Name |
| Paper 1 | Advanced Accounting |
| Paper 2 | Corporate and Other Law |
| Paper 3 | Cost and Management Accounting |
Group 2:
| Paper | Subject Name |
| Paper 4 | Taxation (Direct and Indirect Taxes) |
| Paper 5 | Auditing and Ethics |
| Paper 6 | Financial Management and Strategic Management |
Each paper is 100 marks, and like Foundation, the minimum passing marks are 40 in each subject and 50% overall in each group.
The subjects in CA Inter are more technical and application-based. You’ll dive into actual business scenarios, analyse laws, and apply costing strategies, just like in real-world accounting.
CA Final Subjects – The Grand Finale
By the time you get here, you’re already halfway into articleship training, so the CA Final is all about practical knowledge applied in a structured format.
Now, how many subjects in CA Final?
There are six subjects, again divided into two groups:
Group 1:
| Paper | Subject Name |
| Paper 1 | Financial Reporting |
| Paper 2 | Advanced Financial Management |
| Paper 3 | Advanced Auditing, Assurance & Professional Ethics |
Group 2:
| Paper | Subject Name |
| Paper 4 | Direct Tax Laws & International Taxation |
| Paper 5 | Indirect Tax Laws |
| Paper 6 | Multidisciplinary Case Study with Strategic Management |
One notable update in the new syllabus is the inclusion of case studies and strategic thinking. These are intended to mimic real-life professional challenges, think mergers, cross-border taxation, auditing controversies, and so on.
So when you ask how many subjects in CA final, the clear answer is six, but the depth and scope make it feel like much more.
Summary Table of How many Subjects in CA – at a Glance
| CA Level | Total Subjects | Groups | Subject Type |
| CA Foundation | 4 | None | 2 Descriptive, 2 Objective (MCQ) |
| CA Intermediate | 6 | 2 (G1 & G2) | Theory-based, Conceptual and Practical |
| CA Final | 6 | 2 (G1 & G2) | Case-study based, High-level Practica |
A Few Things Students Should Know
- No overlapping subjects – Each level comes with its own fresh curriculum. Foundation lays the basics, Inter builds on them, and Final zooms out to a strategic and global level.
- Ethics & Strategy Matter – At the Final level, ethics, law, and business strategy become central — ICAI expects you to think like a consultant or CFO.
- MCQs Are Here to Stay – Objective-type questions are becoming more common, especially in subjects involving law, audit, and tax.
Practical Relevance – CA is not about rote learning. Everything you study is rooted in real-world business and financial situations.
Chartered Accountancy isn’t just another course, it’s a professional commitment.
Knowing the subject structure helps you plan better and stay motivated, regardless of you being at the start of your CA journey or already towards achieving your goals. It’s not just about how many subjects in CA, but what each of those subjects prepares you for in your journey to becoming a top-tier finance professional.
Each level is like a new win, and with every subject you bag, you’re one step closer to the ‘CA’ prefix before your name.
