ICAI BoS

BOS Study Material applicable for Foundation, Intermediate and Final Course, September 2025 Examination

BOS STUDY MATERIAL APPLICABLE FOR

FOUNDATION, INTERMEDIATE AND FINAL COURSE, SEPTEMBER 2025 EXAMINATION

FOUNDATION COURSE –BOS Study Material applicable for September 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

INTERMEDIATE COURSE– BOS Study Material applicable for 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 applicable for September 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 + 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) 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.ph p?p_id=18&m_id=74 The above BOS inputs may be studied along with the Study Guidelines (for September, 2025 Examination), wherever applicable.

Joint Director & Secretary, Board of Studies (Academic)