Students, are you looking for ICAI CA Final Study Material? Then, you will land on the correct page for Study Material of CA Final. On this page, we are sharing the CA Final Study Material and the Practice Manual with you. You can download the ICAI Final Study Material 2024 for the New Syllabus (English and Hindi). The CA Final Study Material PDF provided on this page applies to the Nov 2024 exams.
After your CA Final Registration is completed, ICAI will send you the study material in a hard copy at your specified address. However, if students want to download the CA Final study material in PDF form, it can be downloaded from this page. 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.
Furthermore, ICAI has released the CA final exam date for the Nov 2024 exams. The revised exam dates are 3rd, 5th, and 7th for group 1 and 9th, 11th and 13th for group 2 exam. Along with the Exam date ICAI has also released the CA Final Exam form to know the full details click the link.
Also Check: CA New Scheme 2024. You can also check the CA Course details on this page.
The ICAI CA Final Module is very important; it does not matter how many other books you are already referencing. ICAI CA Final Study Material gives you an idea of what ICAI is demanding from you. The writing skills, presentation, questions asked, and everything is clearly explained in ICAI Study Material. Students can also check out the latest CA Final syllabus for the upcoming examinations. The latest ICAI CA Final Study Material is applicable for Nov 2024 and onwards and is mentioned below. Along with the study material, you’ll also get the CA Final question papers with suggested answers, MTPs, RTPs, and references for fast revision.
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
In the below sections, we have mentioned the downloading link of the ICAI CA Final Study Material for the new scheme. Other than CA Final Study Material, you can also download the CA Final Practice Manual from this page.
Furthermore, ICAI will release the CA Final Result in Nov 2024 in December 2024 (Expected). Along with the result, ICAI also releases the CA Final Pass Percentage or CA Final Toppers list. You can check the result from the mentioned link directly.
For Preparation, you can also download CA Final Papers from our website.
Read More About the CA Examination
Download ICAI CA Final Study Material (New Syllabus)
Paper 1: Financial Reporting CA Final Study Material 2024
This is the first paper of CA Final Financial Reporting considered to be the most scoring subject of Group First of CA Final. In this CA Final Module, you will develop an understanding of Accounting Standards, Valuation, Corporate Financial Reporting, etc.
Students need to solve more and more practical questions for achieving exemption in this subject.
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
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Chapter 7: Other Indian Accounting Standards
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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 |
Check: CA Final Result
Paper 2: Advance Financial Management Study Material CA New Scheme
The Second subject of CA Final Strategic Financial Management has two parts, Part 1- Capital Budgeting and Portfolio Management.
This Subject develops students’ understanding of how capital flows. Advanced Financial Management includes topics such as Finance, Mutual Funds, International Financial Management, Corporate Valuation, mergers, Acquisitions, foreign exchange, etc.
Module 1 | Initial Pages |
| Chapter 1: Financial Policy and Corporate Strategy | Financial Policy and Corporate Strategy |
| Chapter 2: Risk Management | Risk Management |
| Chapter 3: Advanced Capital Budgeting Decisions | Advanced Capital Budgeting Decisions |
| Chapter 4: Security Analysis | Security Analysis |
| Chapter 5: Security Valuation | Security Valuation |
| Chapter 6: Portfolio Management | Portfolio Management |
| Chapter 7: Securitization | Securitization |
| Chapter 8: Mutual Funds | Mutual Funds |
| Chapter 9: Derivatives Analysis and Valuation | Derivatives Analysis and Valuation |
| Chapter 10: Foreign Exchange Exposure and Risk Management | Foreign Exchange Exposure and Risk Management |
| Chapter 11: International Financial Management | International Financial Management |
| Chapter 12: Interest Rate Risk Management | Interest Rate Risk Management |
| Chapter 13: Business Valuation | Business Valuation |
| Chapter 14: Mergers, Acquisitions and Corporate Restructuring | Mergers, Acquisitions and Corporate Restructuring |
| Chapter 15: Startup Finance | Startup Finance |
Paper 3: Advanced Auditing, Assurance and Professional Ethics Study Material CA New Scheme
This is the third subject of CA Final Advanced Auditing, and Professional Ethics is the largest subject of CA Final. It is purely a theory-based subject divided into two parts: Advanced Auditing and Professional Ethics.
Students need to learn its technical terms by heart to score good marks in this subject.
Module 1 | Initial Pages |
| Chapter 1: Quality Control | Quality Control |
| Chapter 2: General Auditing Principles and Auditors Responsibilities | General Auditing Principles and Auditors Responsibilities |
| Chapter 3: Audit Planning, Strategy and Execution | Audit Planning, Strategy and Execution |
| Chapter 4: Materiality, Risk Assessment and Internal Control | Materiality, Risk Assessment and Internal Control |
| Chapter 5: Audit Evidence | Audit Evidence |
| Chapter 6: Completion and Review | Completion and Review |
| Chapter 7: Reporting | Reporting |
Module 2 | Initial Pages |
| Chapter 8: Specialised Areas | Specialised Areas |
| Chapter 9: Audit-related Services | Audit-related Services |
| Chapter 10: Review of Financial Information | Review of Financial Information |
| Chapter 11: Prospective Financial Information and Other Assurance Services | Prospective Financial Information and Other Assurance Services |
| Chapter 12: Digital Auditing & Assurance | Digital Auditing & Assurance |
| Chapter 13: Group Audits | Group Audits |
| Chapter 14: Special Features of Audit of Banks & Non-Banking Financial Companies | Special Features of Audit of Banks & Non-Banking Financial Companies |
Module 3 | Initial Pages |
| Chapter 15: Overview of Audit of Public Sector Undertakings | Overview of Audit of Public Sector Undertakings |
| Chapter 16: Internal Audit | Internal Audit |
| Chapter 17: Due Diligence, Investigation & Forensic Audit | Due Diligence, Investigation & Forensic Audit |
| Chapter 18: Emerging Areas: Sustainable Development Goals (SDG) & Environment, Social and Governance (ESG) Assurance | Emerging Areas: Sustainable Development Goals (SDG) & Environment, Social and Governance (ESG) Assurance |
| Chapter 19: Professional Ethics & Liabilities of Auditors | Professional Ethics & Liabilities of Auditors |
Paper 4: Direct Tax Laws and International Taxation (100 Marks)
Corporate and economic laws are the fourth subject of CA Final, covering all company law and law related to the economy, which helps to develop an in-depth understanding of the legal rules of the economy and corporations.
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 |
Check out the salary of a fresher CA in India based on job profiles, skills, cities, and companies.
Download CA Final Mock Test Paper and Revision Test Papers Nov 2024
CA Final Course is the last stage before you enter the real world of certified Chartered Accountants. You must give your best and get a good All India Rank with high marks. To achieve this goal, you must practice multiple mock test papers and revision test papers designed as per the new scheme.
The CA Final exam date for the Nov 2024 attempt will be released soon. As per the past timetables, the exams will be held in the first half of Nov 2024.
Frequently Asked Questions
Ques 1- How many times a student can attempt CA Final Exams?
Ans. A Student can attempt for 5 years, i.e. can give 10 attempts for CA Final Exams.
Ques 2- Minimum Marks required for claiming exemption in CA Final Exams?
Ans. A minimum of 60% or more is required to claim an exemption in CA Final Exams.
Ques 3- How many choices are given in the Elective Paper?
Ans. Students have six choices given in the Elective Paper.
Ques 4 – How many Subjects are there in the CA Final Course?
Ans. There are a total of 6 subjects in the CA Final Course
Ques 5- How many marks are required to pass the CA Final Exams?
Ans. A minimum of 40% of marks in each subject and an aggregate of 50% of marks in all subjects is required to clear the CA Final Exams.
Ques 6- How to Get a Rank in the CA Final Examination?
Ans- Complete your whole syllabus and Revise the CA Final Syllabus as much as possible. Practice through CA Final Paper, Mock test papers, Previous Year Question Paper, Sample Paper, and Revision test papers. Then, you’ll be able to get a good rank in the CA Final Exam.