10 November, 2025, Monday
The Institute of Chartered Accountants of India
Board of Studies (Academic)
BOS STUDY MATERIAL APPLICABLE FOR
FOUNDATION, INTERMEDIATE AND FINAL COURSE, JANUARY 2026 EXAMINATION
FOUNDATION COURSE –BOS Study Material applicable for January 2026 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 January 2026 Examination
|
Subjects |
Edition Month & Year |
|
Paper-1: Advanced Accounting (Module 1, Module 2, Module 3) |
July, 2024 + RTP for January 2026 |
|
Paper-2: Corporate and Other Laws (Module 1, Module 2, Module 3) |
July, 2024 +RTP for January 2026 |
|
Paper-3: Taxation: Section A - Income-tax Law (Module 1 and Module 2) |
October, 2024 + RTP for January 2026 + Statutory Update for January 2026 |
|
Paper-3: Taxation: Section B - Goods and Services Tax (Module 1 and Module 2) |
October, 2024 + RTP for January 2026 + Statutory Update for January 2026 |
|
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 January 2026 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+ Academic Update/RTP January 2026 |
|
Paper 4: Direct Tax Laws & International Taxation (Module 1, 2, 3, 4) |
November, 2024 + RTP January,2026 + Statutory updates, January, 2026 + Judicial Updates January, 2026 |
|
Paper 5: Indirect Tax Laws (Module 1, 2, 3, 4) |
November, 2024 + RTP January 2026 + Statutory Update – January 2026 |
|
Paper 6: Integrated Business Solutions (Multidisciplinary Case Study with Strategic Management) |
(November, 2024)
amendments available at − https://resource.cdn.icai.org/83835 bos67607.pdf
(October, 2023)
edition)
edition) VOL II
online at − https://boslive.icai.org/sm_chapter _details.php?p_id=18&m_id=74 The above BOS inputs may be studied along with the Study Guidelines (for January, 2026 Examination), wherever applicable. |
Joint Director & Secretary, Board of Studies (Academic)