ICAI Publications applicable to CA Foundation, Inter & Final Exam of May 2025
ICAI has issued list of BoS Publications applicable for Chartered Accountants Foundation, Intermediate and Final Examination to beheld in May 2025 as under:
1. Foundation course –BOS Publication applicable for May 2025 Examination
| 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 |
2. Intermediate Course – BOS Publication applicable for May 2025 Examination
| Subjects | Edition, Month, Year |
| Paper-1: Advanced Accounting (Module 1, Module 2, Module 3) | July 2024 |
| Paper-2: Corporate and Other Laws (Module 1, Module 2, Module 3) | July 2024 |
| Paper-3: Taxation Section A – Income-tax Law (Module 1 and Module 2 | October 2024 |
| Paper-3: Taxation Section B – Goods and Services Tax (Module 1 and Module 2) | October 2024 |
| 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 |
3. Final Course- BOS Publication applicable for May 2025 Examination:
| 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 |
| Paper 5: Indirect Tax Laws (Module 1, 2, 3, 4) | November 2024 |
| 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) along with amendments available at − https://resource.cdn.icai.org/83835bos67607.pdf • Study Material of SPOM Set-B (October, 2023) • IBS Case Study Digest (July 2024 edition) • Case studies are also available online at − https://boslive.icai.org/sm_chapter_details.php?p_i d=18&m_id=74 The above BOS inputs may be studied along with the Study Guidelines (for May, 2025 Examination), wherever applicable |
- Income Tax notice by process server held invalid for non acknowledgement/endorsement
- No income tax is payable on compensation on land acquired under NHAI Act 1956
- Documents filed on the day when assessment order passed are not additional evidence
- Addition of bogus purchases deleted as opportunity of cross examination not given
- GST Registration to be granted automatically and electronically within 3 Working Days
