ICAI Study Material September 2025 – The Institute of Chartered Accountants of India (ICAI), through its Board of Studies (Academic), has released the updated BOS (Board of Studies) Study Material applicable for the September 2025 examination session. The new study material covers all three levels of the Chartered Accountancy course—Foundation, Intermediate, and Final.
Foundation Course – September 2025
The revised editions of the Foundation course study material are as follows:
- Paper 1: Accounting (Module 1 and 2) – August 2024 edition
- Paper 2: Business Laws – August 2024 edition
- Paper 3: Quantitative Aptitude – August 2024 edition
- Paper 4: Business Economics – August 2024 edition
Intermediate Course – September 2025
For the Intermediate course, ICAI has released:
- Paper 1: Advanced Accounting (Modules 1, 2, 3) – July 2024 edition + RTP for September 2025
- Paper 2: Corporate and Other Laws (Modules 1, 2, 3) – July 2024 edition + RTP
- Paper 3: Taxation (Income Tax and GST) – October 2024 edition + RTP + Statutory Update
- Paper 4: Cost and Management Accounting – July 2024 edition
- Paper 5: Auditing and Ethics – July 2024 edition
- Paper 6A: Financial Management – July 2024 edition
- Paper 6B: Strategic Management – July 2024 edition
Final Course – September 2025
For CA Final aspirants, the BOS has issued the following updated material:
- Paper 1: Financial Reporting (Modules 1 to 5) – November 2024 edition
- Paper 2: Advanced Financial Management – November 2024 edition
- Paper 3: Advanced Auditing and Professional Ethics (Modules 1 to 3) – November 2024 edition
- Paper 4: Direct Tax Laws & International Taxation (Modules 1 to 4) – November 2024 edition + RTP + Statutory & Judicial Updates
- Paper 5: Indirect Tax Laws (Modules 1 to 4) – November 2024 edition + RTP + Statutory Updates
- Paper 6: Integrated Business Solutions (Multidisciplinary Case Study with Strategic Management) – Supported by:
- SPOM Set-A (April 2023) and Set-B (October 2023)
- IBS Case Study Digest (July 2024 edition)
- Online case studies on the BOS Live Portal
Students are advised to use the above study materials in conjunction with the official Study Guidelines for the September 2025 examination. The materials and additional resources are available for download at:
- https://resource.cdn.icai.org/83835bos67607.pdf
- https://boslive.icai.org/sm_chapter_details.php?p_id=18&m_id=74
These updated resources aim to ensure that students are well-equipped with the most current syllabus and regulatory changes relevant to the September 2025 attempt.
