The Board of Studies has a strong legacy of more than six decades of educating and training the students of Chartered Accountancy. Way back in September, 1954, the Council of the Institute of Chartered Accountants of India established ‘Coaching Board’ to impart theoretical education to students registered for the Chartered Accountancy Course. The purpose of establishing Coaching Board was that it would be more effective in catering to the needs of the students, rather than relying on the system of recognizing private institutes.
Initially, the registration for the theoretical training was voluntary. However, from 1956 onwards, the same was made compulsory. Since then, any student registering as an articled or audit assistant (earlier, articled or audit clerk) was required to register as a student of the Coaching Board. As the students for the course were scattered all over the country, uniformity was ensured through correspondence course conducted by the Coaching Board. Later in 1977, the name of Coaching Board was changed to “Board of Studies”. Today, the Board of Studies is solely responsible for the administration of the Chartered Accountancy curriculum imparting theoretical education to students undergoing Chartered Accountancy course.
Due to ever increasing activities of the Board of Studies, in 2020, activities have been divided between Board of Studies (Academic)[BoS(A)] and Board of Studies (Operation)[BoS(O)]. While BoS (A) provides a comprehensive package of educational inputs to enable the students to prepare well for the examinations, BoS(O) concentrates on student activities. The BoS(A) provides the following: