CA Final Syllabus for Nov 2024 – ICAI has released the new scheme CA Final Syllabus and Subjects on its official website. As ICAI slightly changed the syllabus, the students are advised only to follow the new and revised ICAI CA Final New Syllabus 2024. Students can check out the revised syllabus and subjects for the CA Final exams in the BoS knowledge portal on the ICAI website, or else you can check the page.
The ICAI CA Final New Syllabus 2024 comprises 6 subjects divided into 2 groups. These subjects cover Financial Reporting, Advanced Financial Management, Advanced Auditing Assurance and Professional Ethics, Direct Tax and International Taxation, Indirect Tax Laws, and Integrated Business Solutions—Section A: Corporate and Economic Laws, Section B: Strategic Cost & Performance Management.
To Clear the CA Final Exams, students must secure a minimum of 40% marks in each subject and 50% in aggregate of all the CA Final New Subjects 2024. You need to prepare well, revise properly, and solve enough CA Final papers, including MTPs and RTPs, to get the best CA Final Result for the May 2024 Exams.
Furthermore, ICAI has released the CA Final Exam Date for the Nov 2024 Exam. To know the complete details click the link to check the exam dates.
In this article, you can check the updated CA Final New Syllabus and Subjects for the Nov 2024 exams. We have also provided the direct download link for the CA Final Syllabus 2024 pdf.
ICAI is introducing the CA New Scheme Syllabus for the 2024 exams and onwards. Under the CA New Scheme, the CA Final New Subjects will be reduced from 8 to 6 subjects, 3 subjects for each group.
Furthermore, ICAI will release the CA Final Admit Card for the Nov 2024 exam. To know the release date and download process, check the article.
CA Final Syllabus and Subjects for Nov 2024
The CA Final Subjects for the Nov 2024 attempt are:
CA Final Group 1 Subjects (New Syllabus)
- Paper-1: Financial Reporting
- Paper-2: Advanced Financial Management
- Paper-3: Advanced Auditing, Assurance, and Professional Ethics
CA Final Group 2 Subjects (New Syllabus)
- Paper-4: Direct Tax Laws & International Taxation
- Paper-5: Indirect Tax Laws
- Paper-6: Integrated Business Solutions (Multidisciplinary Case Study with Strategic Management)
- Section A: Corporate and Economic Laws
- Section B: Strategic Cost & Performance Management
Now, let’s check out the complete ICAI CA Final Syllabus 2024 and its marks distribution.
Paper 1: Financial Reporting (100 Marks)
Syllabus Modules | Chapters |
Module-1 | |
| Chapter 1: Introduction to Indian Accounting Standards | |
| Chapter 2: Conceptual Framework for Financial Reporting under Indian Accounting Standards (Ind AS) | |
Chapter 3: Ind AS on Presentation of Items in the Financial Statements
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Chapter 4: Ind AS on Measurement based on Accounting Policies
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| Chapter 5: Ind AS 115 “Revenue from Contracts with Customers” | |
Module-2 | |
Chapter 6: Ind AS on Assets of the Financial Statements
| |
Chapter 7: Other Indian Accounting Standards
| |
Module-3 | |
Chapter 8: Ind AS on Liabilities of the Financial Statements
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Chapter 9: Ind AS on Items impacting the Financial Statements
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Chapter 10: Ind AS on Disclosures in the Financial Statements
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Chapter 11: Accounting and Reporting of Financial Instruments
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Module-4 | |
| Chapter 12: Ind AS 103 “Business Combinations” | |
| Chapter 13: Consolidated and Separate Financial Statements of Group Entities | |
| Chapter 14: Ind AS 101 “First-time Adoption of Indian Accounting Standards” | |
| Chapter 15: Analysis of Financial Statements | |
| Chapter 16: Professional and Ethical Duty of a Chartered Accountant | |
| Chapter 17: Accounting and Technology |
Paper 2: Advanced Financial Management (100 Marks)
Syllabus Modules | Chapters |
Module-1 | |
| Chapter 1: Financial Policy and Corporate Strategy | |
| Chapter 2: Risk Management | |
| Chapter 3: Advanced Capital Budgeting Decisions | |
| Chapter 4: Security Analysis | |
| Chapter 5: Security Valuation | |
| Chapter 6: Portfolio Management | |
| Chapter 7: Securitization | |
| Chapter 8: Mutual Funds | |
| Chapter 9: Derivatives Analysis and Valuation | |
| Chapter 10: Foreign Exchange Exposure and Risk Management | |
| Chapter 11: International Financial Management | |
| Chapter 12: Interest Rate Risk Management | |
| Chapter 13: Business Valuation | |
| Chapter 14: Mergers, Acquisitions and Corporate Restructuring | |
| Chapter 15: Startup Finance |
Paper 3: Advanced Auditing, Assurance, and Professional Ethics (100 Marks)
Syllabus Modules | Chapters |
Module-1 | |
| Chapter 1: Quality Control | |
| Chapter 2: General Auditing Principles and Auditors Responsibilities | |
| Chapter 3: Audit Planning, Strategy and Execution | |
| Chapter 4: Materiality, Risk Assessment and Internal Control | |
| Chapter 5: Audit Evidence | |
| Chapter 6: Completion and Review | |
| Chapter 7: Reporting | |
Module-2 | |
| Chapter 8: Specialised Areas | |
| Chapter 9: Audit-related Services | |
| Chapter 10: Review of Financial Information | |
| Chapter 11: Prospective Financial Information and Other Assurance Services | |
| Chapter 12: Digital Auditing and Assurance | |
| Chapter 13: Group Audits | |
| Chapter 14: Special Features of Audit of Banks and Non-Banking Financial Companies | |
Module-3 | |
| Chapter 15: Overview of Audit of Public Sector Undertakings | |
| Chapter 16: Internal Audit | |
| Chapter 17: Due Diligence, Investigation & Forensic Audit | |
| Chapter 18: Emerging Areas: Sustainable Development Goals (SDG) & Environment, Social and Governance (ESG) Assurance | |
| Chapter 19: Professional Ethics & Liabilities of Auditors |
Paper 4: Direct Tax Laws and International Taxation (100 Marks)
Syllabus Modules | Chapters |
Module-1 | |
| Chapter 1: Basic Concepts | |
| Chapter 2: Incomes which do not form part of Total Income | |
| Chapter 3: Profits and Gains of Business or Profession | |
| Chapter 4: Capital Gains | |
| Chapter 5: Income from Other Sources | |
| Chapter 6: Income of Other Persons included in Assessee’s Total Income | |
| Chapter 7: Aggregation of Income, Set Off or Carry Forward of Losses | |
| Chapter 8: Deductions from Gross Total Income | |
Module-2 | |
| Chapter 9: Assessment of Various Entities | |
| Chapter 10: Assessment of Trusts and Institutions, Political Parties and Other Special Entities | |
| Chapter 11: Tax Planning, Tax Avoidance and Tax Evasion | |
| Chapter 12: Taxation of Digital Transactions | |
Module-3 | |
| Chapter 13: Deduction, Collection and Recovery of Tax | |
| Chapter-14 Income Tax Authorities | |
| Chapter-15 Assessment Procedure | |
| Chapter-16 Appeals and Revision | |
| Chapter-17 Dispute Resolution | |
| Chapter-18 Miscellaneous Provisions | |
| Chapter-19 Provisions to Counteract Unethical Tax Practices | |
| Chapter-20 Tax Audit and Ethical Compliances | |
Module-4 | |
| Chapter 21: Non Resident Taxation | |
| Chapter 22: Double Taxation Relief | |
| Chapter 23: Advance Rulings | |
| Chapter 24: Transfer Pricing | |
| Chapter 25: Fundamentals of BEPS | |
| Chapter 26: Application and Interpretation of Tax Treaties | |
| Chapter 27: Overview of Model Tax Conventions | |
| Chapter 28: Latest Developments in International Taxation |
Paper 5: Indirect Tax Laws (100 Marks)
Syllabus Modules | Chapters |
Module-1 | |
| Chapter-1 Supply Under GST | |
| Chapter-2 Charge Of GST | |
| Chapter-3 Place of Supply | |
| Chapter-4 Exemptions from GST | |
| Chapter-5 Time of Supply | |
| Chapter-6 Value Of Supply | |
Module-2 | |
| Chapter 7: Input Tax Credit | |
| Chapter 8: Registration | |
| Chapter 9: Tax Invoice, Credit and Debit Notes | |
| Chapter 10: Accounts and Records; E-way Bill | |
| Chapter 11: Payment of Tax | |
| Chapter 12: Electronic Commerce Transactions Under GST | |
| Chapter 13: Returns | |
Module-3 | |
| Chapter 14: Import and Export Under GST | |
| Chapter 15: Refunds | |
| Chapter 16: Job Work | |
| Chapter 17: Assessment and Audit | |
| Chapter 18: Inspection, Search, Seizure and Arrest | |
| Chapter 19: Demand and Recovery | |
| Chapter 20: Liability to Pay in Certain Cases | |
| Chapter 21: Offences and Penalties and Ethical Aspects under GST | |
| Chapter 22: Appeals and Revisions | |
| Chapter 23: Advance Ruling | |
| Chapter 24: Miscellaneous Provisions | |
Module-4 | |
| Chapter-1 Levy of Exemptions from Customs Duty | |
| Chapter-2 Types of Duty | |
| Chapter-3 Classification of Imported & Exported Goods | |
| Chapter-4 Valuation Under the Customs Act, 1962 | |
| Chapter-5 Importation and Exportation of Goods | |
| Chapter-6 Warehousing | |
| Chapter-7 Refund | |
| Chapter-8 Foreign Trade Policy |
Paper-6: Integrated Business Solutions (Multidisciplinary Case Study with Strategic Management)
Section A: Corporate and Economic Laws
Syllabus Modules | Chapters |
Module-1 | |
| Section A: Company Law | |
| Chapter 1: Appointment and Qualification of Directors | |
| Chapter 2: Appointment and Remuneration of Managerial Personnel | |
| Chapter 3: Meetings of Board and Its Powers | |
| Chapter 4: Inspection, Inquiry and Investigation | |
| Chapter 5: Compromises, Arrangements and Amalgamations | |
| Chapter 6: Prevention of Oppression and Mismanagement | |
| Chapter 7: Winding Up | |
| Chapter 8: Miscellaneous Provisions | |
| Chapter 9: Adjudication, Special Courts, National Company Law Tribunal & National Company Law Appellate Tribunal | |
| Chapter 10: e-Filing | |
Module-2 | |
| Section B: Securities Laws | |
| Chapter 1: SEBI Act, 1992, SEBI (LODR) Regulations, 2015, SEBI (ICDR) Regulations, 2018, SEBI (SAST) Regulations, 2011 and SEBI (PIT) Regulations, 2015 | |
| Part II: Economic Laws | |
| Chapter 1: The Foreign Exchange Management Act, 1999 | |
| Chapter 2: The Foreign Contribution Regulation Act, 2010 | |
| Chapter 3: The Insolvency and Bankruptcy Code, 2016 |
Section B: Strategic Cost & Performance Management
Syllabus Modules | Chapters |
Module-1 (Strategic Cost Management) | |
| Chapter 1: Introduction to Strategic Cost Management | |
| Chapter 2: Modern Business Environment | |
| Chapter 3: Lean System and Innovation | |
| Chapter 4: Specialist Cost Management Techniques | |
| Chapter 5: Management of Cost Strategically for Emerging Business Models | |
| Chapter 6: Strategic Revenue Management | |
| Chapter 7: Strategic Profit Management | |
Module-2 (Strategic Performance Management) | |
| Chapter 8: An Introduction to Strategic Performance Management | |
| Chapter 9: Strategic Performance Measures in Private Sector | |
| Chapter 10: Strategic Performance Measures in the Non-for-Profit Organisations | |
| Chapter 11: Preparation of Performance Reports | |
| Chapter 12: Divisional Transfer Pricing | |
| Chapter 13: Standard Costing | |
| Chapter 14: Case Study |
Students can check out the recommended CA Final books for better preparation for their exams. The faculty of VSI Jaipur has curated this list after extensive research.
CA Final Syllabus 2024 PDF
Students should have a soft copy of the syllabus, in addition to reading it. So, we’ve mentioned the download link for the CA Final Syllabus pdf, which is applicable for the Nov 2024 exams.
| CA Final Syllabus Nov 2024 | Download PDF |
CA Final Exam Pattern Nov 2024
After knowing the CA Final syllabus and subjects, students must also know about the CA exam pattern. It will help in preparing the study timetable. So, check the table to know the CA Final exam pattern for Nov 2024.
| CA Final | Details |
|---|---|
| Mode of exam | Pen paper-based exam |
| Medium of exam | Hindi and English |
| Duration of exam | 3 hours for each paper |
| Total number of groups | 2 |
| Types of questions | Subjective and Objective |
| Exam conducting body | ICAI |
| Total number of papers | 6 as per both old and new syllabus |
| Frequency | 2 times (May and November) |
| Marking scheme | 100 marks for each paper |
| Negative marking | No negative marking for wrong answers |
Students can now fill out the CA Final exam form for Nov 2024 attempts. Click on this link to get all the details.
Final Words
In this article, you have read about the CA Final syllabus and subjects, as well as the marking scheme of papers. To clear the exams, you should be well-informed about the CA Final Law syllabus, CA Final SFM syllabus, CA Final Costing syllabus, and the rest of them. Knowing the syllabus will help in better preparation. Moreover, as the CA Final Syllabus is very vast, students must prepare a study plan to complete it on time.
Also Check: Complete CA Syllabus for 2024 Exams
FAQ Regarding the CA Final Syllabus and Subjects 2024
Ques 1. How do you download the CA Final syllabus pdf?
Ans. Students can download the pdf of the ICAI Final New Syllabus from its official website.
Ques 2. How many subjects are there in the CA Final Course?
Ans. There are 6 subjects in the CA Final course. These Six subjects are divided into two groups of 3 papers each.
Ques 3. Is the CA Final Exam hard to clear?
Ans. Yes, CA Final exams are not easy to clear. You need to prepare very hard to clear this exam. The passing percentage for the CA Final exam is around 8-10%, which is less.
Ques 4. Is self-study enough for CA Final preparation, or do I need CA Coaching?
Ans. CA Coaching is a good way to gain essential guidance instead of self-study. But if you are confused about which institute to join for CA Final preparation or the best CA institute for you, you can read this blog.
Ques 5. Can I register now for the CA Final Course in Nov 2024?
Ans. Students can register for the CA final course in Nov 2024 and attempt till July 1, 2024. To know the CA final registration process for the Nov 2024 attempt, students can visit this link.