CA Final Study Material- Download PDF for New and Old Syllabus (2019)

 Download ICAI CA Final Study Material for 2019 from here.

The CA Final course evaluates analytical and application skills of students. To develop those skills ICAI provides several case studies and study material to practice.

In this article, you can Download case studies and study material provided by ICAI in PDF format for free.

How else can I get the ICAI Final  Study Material?

CA Final Study Material is available at different ICAI offices. You can get a hard copy from these offices.

You can also download from the links below.

This year with the launch of a virtual portal for students ICAI is also hosting web classes and lectures to provide study material.

 If there is any amendment in laws and taxes, a new list of amendments is also published on the website.

The purpose to issue the study material is to provide updated information regarding every chapter of the syllabus. Study material is also important as it also provides guidance notes on writing skills, presentation and other expectation from the students while taking the exams. 

We advise students to go through all the amendments and addendum issued along with the chapter.

Along with CA Final study material mock test paper, sample paper, previous year question papers, and revision test paper are also of great use in preparing for exams.

The table below mentions the ICAI Study module applicable for May and November 2019 exams.

Subjects Edition month and year
Group 1  
1)Financial reporting(A) New edition will be applicable for the May 2019 examination. However, chapter wise web hosting will be done on the website as and when the chapters are finalized.
2)Strategic financial management(A) August 2017
3)Advanced auditing  and professional ethics(A) August 2017 with RTP May 2019 & Question Bank (MCQ)
Auditing pronouncement, the old scheme August 2018
4a)Corporate and

4b)allied laws(A)

August, 2017 + RTP May 2019

August, 2017 + RTP May 2019

5) Strategic Cost Management and Performance Evaluation August 2017 with RTP & Questions hosted on the website
Paper 6 elective paper  
6a)Risk management(B) November 2017
6b)Financial services and capital market(B) August 2017
6c)International taxation(B) November 2018, Under preparation
6d)Economic laws(B) November 2017
6e)Global financial reporting standards(B) Announcement uploaded on the ICAI Website. Refer below link: https://www.icai.org/new_post.html?post_id=14446&c_id=438
6f)Multidisciplinary case studies(B) No books are separately released for multi-disciplinary case studies. Students are advised to refer to study material of the final course for core papers.

7)Direct tax law and international taxation(B)

All four Modules of the study material would be available on CDS by October 2018. Module-wise web hosting would commence in September 2018 + RTP May 2019
8)Indirect tax laws(B)

Part I: Goods and Services Tax

Part II: Customs & FTP

Study Material will be available on CDS by November 2018. Chapter-wise web hosting would commence in September 2018 + RTP May 2019

Download Subject Wise CA Final Study Material in PDF form

PAPER 1 FINANCIAL REPORTING

Download Study Material relevant for May 2019 and November 2019 examinations

Study Material relevant for May 2019 and November 2019 examinations

Module 1

Initial Pages

Chapter 1: Application of Accounting Standards

Unit 1: AS 15 “Employee Benefits”

Unit 2: AS 25 “Interim Financial Reporting”

Unit 3: AS 28 “Impairment of Assets”

Unit 4: AS 21 “Consolidated Financial Statements”

Unit 5: AS 23 “Accounting for Investments in Associates in Consolidated Financial Statements”

Unit 6: AS 27 “Financial Reporting of Interests in Joint Ventures”

Chapter 2: Application of Guidance Notes

Annexure: Schedule III to The Companies Act, 2013

Module 2

Initial Pages

Chapter 3: Framework for Preparation and Presentation of Financial Statements

Chapter 4: Ind AS on Presentation of Items in the Financial Statements

Unit 1: Ind AS 1 “Presentation of Financial Statements”

Unit 2: Ind AS 34 “Interim Financial Reporting”

Unit 3: Ind AS 7 “Statement of Cash Flows”

Chapter 5: Ind AS on Recognition of Revenue in the Financial Statements

Chapter 6: Ind AS on Measurement based on Accounting Policies

Unit 1: Ind AS 8 “Accounting Policies, Changes in Accounting Estimates and Errors”

Unit 2: Ind AS 10 “Events after the Reporting Period”

Unit 3: Ind AS 113 “Fair Value Measurement”

Chapter 7: Ind AS 20 “Accounting for Government Grants and Disclosure of Government Assistance”

Chapter 8: Ind AS 101 “First-time Adoption of Indian Accounting Standards”

Module 3

Initial Pages

Chapter 9: Ind AS on Assets of the Financial Statements

Unit 1: Ind AS 2 “Inventories”

Unit 2: Ind AS 16 “Property, Plant and Equipment”

Unit 3: Ind AS 17 “Leases”

Unit 4: Ind AS 23 “Borrowing Costs”

Unit 5: Ind AS 36 “Impairment of Assets”

Unit 6: Ind AS 38 “Intangible Assets”

Unit 7: Ind AS 40 “Investment Property”

Unit 8: Ind AS 105 “Non-current Assets Held for Sale and Discontinued Operations”

Chapter 10: Ind AS 41 “Agriculture”

Chapter 11: Ind AS on Liabilities of the Financial Statement

Unit 1: Ind AS 19 “Employee Benefits”

Unit 2: Ind AS 37 “Provisions, Contingent Liabilities and Contingent Assets”

Module 4

Initial Pages

Chapter 12: Ind AS on Items impacting the Financial Statements

Unit 1: Ind AS 12 “Income Taxes”

Unit 2: Ind AS 21 “The Effects of Changes in Foreign Exchange Rates”

Chapter 13: Ind AS on Disclosures in the Financial Statements

Unit 1: Ind AS 24 “Related Party Disclosures”

Unit 2: Ind AS 33 “Earnings per Share”

Unit 3: Ind AS 108 “Operating Segments”

Chapter 14: Accounting and Reporting of Financial Instruments

Unit 1: Financial Instruments: Scope and Definitions

Unit 2: Financial Instruments: Equity and Financial Liabilities

Unit 3: Classification and Measurement of Financial Assets and Financial Liabilities

Unit 4: Recognition and Derecognition of Financial Instruments

Unit 5: Derivatives and Embedded Derivatives

Unit 6: Disclosures

Unit 7: Hedge Accounting

Illustrations

Module 5

Initial Pages

Chapter 15: Accounting for Share-Based Payment

Chapter 16: Business Combinations and Corporate Restructuring

Chapter 17: Consolidated and Separate Financial Statements

Unit 1: Introduction to Consolidated Financial Statements

Unit 2: Important Definitions

Unit 3: Separate Financial Statements

Unit 4: Consolidated Financial Statements

Unit 5: Consolidated Financial Statements: Accounting of Subsidiaries

Unit 6: Joint Arrangements

Unit 7: Investment in Associates & Joint Ventures

Unit 8: Disclosures

Module 6

Initial Pages

Chapter 18: Analysis of Financial Statements

Chapter 19: Accounting of Carbon Credits

Chapter 20: Accounting for e-Commerce Business

Chapter 21: Integrated Reporting

Chapter 22: Corporate Social Responsibility

Chapter 23: Human Resource Reporting

Chapter 24: Value Added Statement

 

Study Guidelines for May 2019 examination

CA Final Study material

CA Final study material, Download ICAI Study material for CA final

Web hosting has been scheduled for various chapters. The schedule will be updated soon.

PAPER 2 STRATEGIC FINANCIAL MANAGEMENT

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Module 1

Initial Pages

Chapter 1: Financial Policy and Corporate Strategy

Chapter 2: Indian Financial System

Chapter 3: Risk Management

Chapter 4: Security Analysis

Chapter 5: Security Valuation

Chapter 6: Portfolio Management

Chapter 7: Securitization

Chapter 8: Mutual Funds

Module 2

Initial Pages

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: Corporate Valuation

Chapter 14: Mergers, Acquisitions and Corporate Restructuring

Chapter 15: International Financial Centre (IFC)

Chapter 16: Startup Finance

Chapter 17: Small and Medium Enterprises

Hindi Medium

PAPER 3 ADVANCE AUDITING AND PROFESSIONAL ETHICS

Download Study Material relevant for May 2019 and November 2019 examinations

Module 1

Initial Pages

Chapter 1: Auditing Standards, Statements and Guidance Notes – An Overview

Chapter-2: Audit Planning, Strategy and Execution

Chapter 3: Risk Assessment and Internal Control

Chapter 4: Special Aspects of Auditing in an Automated Environment

Chapter 5: Audit of Limited Companies

Annexure: Schedule III to The Companies Act, 2013

Chapter 6: Audit Reports

Chapter 7: Audit Reports & Certificate for Special Purpose Engagement

Chapter 8: Audit Committee and Corporate Governance

Module 2

Initial Pages

Chapter 9: Audit of Consolidated Financial Statements

Chapter-10: Audit of Banks

Chapter 11: Audit of Insurance Companies

Chapter 12: Audit of Non-Banking Financial Companies

Chapter 13: Audit under Fiscal Laws

Chapter 14: Special Audit Assignments

Unit 1: Environmental Auditing

Unit 2: Energy Audit

Unit 3: Audit of Accounts of Non-Corporate Entities (Bank Borrowers)

Unit 4: Audit of Stock and Debtors/ Unit Inspection (Audit of Borrower Accounts)

Unit 5: Audit of Members of Stock Exchanges

Unit 6: Audit of Mutual Funds

Unit 7: Audit ofDepository

Annexure

Module 3

Initial Pages

Chapter 15: Audit of Public Sector Undertakings

Chapter 16: Liabilities of Auditor

Chapter 17: Internal Audit, Management and Operational Audit

Chapter 18: Due Diligence, Investigation, and Forensic Audit

Unit 1: Due Diligence

Unit 2: Investigation

Unit 3: Forensic Audit

Chapter 19: Peer Review and Quality Review

Unit 1: Peer Review

Unit 2: Quality Review

Chapter 20: Professional Ethics

Auditing Pronouncements (Applicable for May 2019 examination onwards)

Initial pages

Part I – A

Part I – B

Part I – C

Part II

Part III – A

Part III – B

Part III – C

Part III – D

Hindi Medium

RTP REVISION TEST PAPER for paper 3 WILL BE UPDATED SOON FOR MAY 2019

QUESTION BANK MCQ for paper 3 WILL BE ISSUed and updated soon 

PAPER 4 CORPORATE AND ECONOMIC LAWS

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Part-I: Corporate Laws
Module-1

Initial Pages

Section-A: Company Law

Chapter 1: Appointment and Qualifications of Directors

Chapter 2: Appointment and Remuneration of Managerial Personnel

Chapter 3: Meetings of Board and it’s 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: Producer Companies

Module-2

Initial Pages

Section-A: Company Law

Section-B: Securities Laws

Part-II: Economic Laws
Module-3

PAPER 5 STRATEGIC COST MANAGEMENT AND PERFORMANCE EVALUATION

Part-A: Strategic Cost Management and Decision Making

Sub Part-I: Strategic Cost Management

Sub Part-II: Strategic Decision Making

Part-B: Performance Evaluation and Control

Sub Part-I: Performance Evaluation and Reporting

Sub Part-II: Managerial Control

Part-C: Case Study

ADDITIONAL CASE STUDIES

ADDITIONAL CASE SCENARIO

ADDITIONAL QUESTIONS

PAPER 6 A RISK MANAGEMENT

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PAPER 6 B FINANCIAL SERVICES AND CAPITAL MARKET

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SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 [Last amended on March 06, 2017] (At S. No. 2 in the List)

SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2009 (Last amended on August 14, 2017) (At S. No. 16 in the List)

Students are advised not to refer to the entire list of SEBI Regulation and Guidelines as provided in Chapter 16 of the Study Material.

PAPER 6 C INTERNATIONAL TAXATION

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Module-2: Part II – Other aspects of International Taxation

PAPER 6 D ECONOMICS LAW

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For through knowledge of this chapter ICAI issued  additional pages or (addendum) clarifying more about foreign exchange act

PAPER 6E GLOBAL FINANCIAL REPORTING STANDARDS

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The students need to read financial reporting modules from 2 to 5.along with

For.proper understanding of this paper

Click.on above link.to.know the difference between Indian accounting standards(as) and international financial reporting standards. (IFRS)

The module for financial reporting are given below

Module 2

Chapter 4: Ind AS on Presentation of Items in the Financial Statements

Chapter 6: Ind AS on Measurement based on Accounting Policies

Module 3

Chapter 9: Ind AS on Assets of the Financial Statements

Chapter 11: Ind AS on Liabilities of the Financial Statements

Module 4

Chapter 12: Ind AS on Items impacting the Financial Statements

Chapter 13: Ind AS on Disclosures in the Financial Statements

Chapter 14: Accounting and Reporting of Financial Instruments

Module 5

Chapter 17: Consolidated and Separate Financial Statements

PAPER 6 F  MULTIDISCIPLINARY CASE STUDIES

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No book is published for this subject. Students are expected to solve the complex and multidisciplinary case studies as many as possible.

Some of the case studies are provided by ICAI as linked below

 PAPER 7 DIRECT TAX LAWS

Download Study Material relevant for May 2019 and November 2019 examinations

INTERNATIONAL TAXATION
Part I: Direct Tax Laws

Module 1

Module 2

Module 3

Part II: International Taxation

Module 4

PAPER 8 INDIRECT TAX LAWS

Download Study Material relevant for May 2019 and November 2019 examinations

Part-I Goods and Services Tax

Module 1

Module 2

Module 3

Part-II Customs & FTP

Module – 4

Hope you understand how important it is to download ICAI CA Final Study Material for 2019. you can download Case studies and CA Final New Syllabus Study Material easily from these links,  and Read them.

Keep your self healthy and disciplined.

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