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

Download CA Final study material in pdf format for free

 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.

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

How else can I get the ICAI CA 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.

Students are also looking for CA Final preparation plan.

The purpose to issue the study material is to provide updated information regarding every chapter of the syllabus. ICAI study material for CA final 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, CA Final mock test paper, sample paper, CA Final question papers, and CA Final revision test papers 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

Download subject wise study material for CA Final new syllabus

PAPER 1 FINANCIAL REPORTING

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
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

Study Material relevant for May 2019 and November 2019 examinations

PAPER 3 ADVANCE AUDITING AND PROFESSIONAL ETHICS

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

Study Material relevant for May 2019 and November 2019 examinations

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
Chapter 9: Companies incorporated outside India
Chapter 10: Miscellaneous Provisions
Chapter 11: Compounding of Offences, Adjudication, Special Courts
Chapter 12: National Company Law Tribunal and Appellate Tribunal
Chapter 13: Corporate Secretarial Practice – Drafting of Notices, Resolutions, Minutes and Reports
Section-B: Securities Laws
Chapter 1: The Securities Contract (Regulation) Act, 1956 and the Securities Contract (Regulation) Rules, 1957
Chapter 2: The Securities Exchange Board of India Act, 1992, SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2009 and SEBI (Listing Obligations and Disclosure Requirement) Regulations, 2015
Part-II: Economic Laws
Module-3
Initial Pages
Chapter 1: The Foreign Exchange Management Act, 1999
Chapter 2: The Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002
Chapter 3: The Prevention of Money Laundering Act, 2002
Chapter 4: Foreign Contribution Regulation Act, 2010
Chapter 5: The Arbitration and Conciliation Act, 1996
Chapter 6: The Insolvency and Bankruptcy Code, 2016

PAPER 5 STRATEGIC COST MANAGEMENT AND PERFORMANCE EVALUATION

Part-A: Strategic Cost Management and Decision Making
Initial Pages
Sub Part-I: Strategic Cost Management
Chapter 1: Introduction to Strategic Cost Management
Chapter 2: Modern Business Environment
Chapter 3: Lean System and Innovation
Chapter 4: Cost Management Techniques
Chapter 5: Cost Management for Specific Sector
Sub Part-II: Strategic Decision Making
Chapter 6: Decision Making
Chapter 7: Pricing Decision
Part-B: Performance Evaluation and Control
Initial Pages
Sub Part-I: Performance Evaluation and Reporting
Chapter 8: Performance Measurement and Evaluation
Chapter 9: Divisional Transfer Pricing
Chapter 10: Strategic Analysis of Operating Income
Sub Part-II: Managerial Control
Chapter 11: Budgetary Control
Chapter 12: Standard Costing
Part-C: Case Study
Initial Pages
Chapter 13: Case Study
Appendix
ADDITIONAL CASE STUDIES
Fitzgerald and Moon’s Building Block Model ‘Grab and Go’
Traditional Accounting Framework vs. Triple Bottom Line Framework ‘PSL’
Relevant Cost Concept, Transfer Pricing & COQ ‘Aditya’
Porter’s Value Chain Model vs Value Shop Model ‘Westwood’
ADDITIONAL CASE SCENARIO
Six Sigma ‘Derby Grey’
Environmental Management Accounting ‘CNB Oil’
Value Analysis and Functional Analysis ‘QWC’
Triple Bottom Line (TBL) ‘Caregiver’
Feedback Control & Feedforward Control ‘EW Partners’
Business Process Reengineering ‘ANI’
Participative Budget ‘SPM’
ADDITIONAL QUESTIONS
Decision Making ‘S’
Life Cycle Costing ‘Y-Connections’
Planning and Operational Variances ‘PTKLL’
Interpretation of Direct Labours Variances ‘NZSCO’
Performance Measurement in the Not for Profit Sector ‘West Coast’

PAPER 6 A RISK MANAGEMENT

Study Material relevant for May 2019 and November 2019 examinations

PAPER 6 B FINANCIAL SERVICES AND CAPITAL MARKET

Study Material relevant for May 2019 and November 2019 examinations

PAPER 6 C INTERNATIONAL TAXATION

Study Material relevant for May 2019 and November 2019 examinations

PAPER 6 D ECONOMICS LAW

Study Material relevant for May 2019 and November 2019 examinations

PAPER 6E GLOBAL FINANCIAL REPORTING STANDARDS

Study Material relevant for May 2019 and November 2019 examinations

The students need to read financial reporting modules from 2 to 5.along with
List of IFRS corresponding to Ind AS
Significant Differences between IFRS and US GAAP
Major Differences between Ind AS and IFRS
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
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 Statements
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

PAPER 6 F  MULTIDISCIPLINARY CASE STUDIES

Study Material relevant for May 2019 and November 2019 examinations

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
Case Study-1
Solution to Case Study-1
Case Study-2
Solution to Case Study-2
Case Study-3
Solution to Case Study-3
Case Study-4
Solution to Case Study-4
Case Study-5
Solution to Case Study-5
Case Study-6
Solution to Case Study-6
Case Study-7
Solution to Case Study-7

 PAPER 7 DIRECT TAX LAWS

Study Material relevant for May 2019 and November 2019 examinations

INTERNATIONAL TAXATION
Part I: Direct Tax Laws
Module 1
Initial Pages
Chapter 1: Basic Concepts
Chapter 2: Residence and Scope of Total Income
Chapter 3: Incomes which do not form part of Total Income
Chapter 4: Salaries
Chapter 5: Income from House Property
Chapter 6: Profits and Gains of Business or Profession
Chapter 7: Capital Gains
Chapter 8: Income from Other Sources
Annexure
Module 2
Initial Pages
Chapter 9: Income of Other Persons included in assessee’s Total Income
Chapter 10: Aggregation of Income, Set-Off and Carry Forward of Losses
Chapter 11: Deductions from Gross Total Income
Chapter 12: Assessment of Various Entities
Chapter 13: Assessment of Charitable or Religious Trusts or Institutions, Political Parties and Electoral Trusts
Chapter 14: Tax Planning, Tax Avoidance & Tax Evasion
Module 3
Initial Pages
Chapter 15: Deduction, Collection and Recovery of Tax
Chapter 16: Income-tax Authorities
Chapter 17: Assessment Procedure
Chapter 18: Appeals and Revision
Chapter 19: Settlement of Tax Cases
Chapter 20: Penalties
Chapter 21: Offences and Prosecution
Chapter 22: Liability in Special Cases
Chapter 23: Miscellaneous Provisions
Part II: International Taxation
Module 4
Initial Pages
Chapter 1: Non-resident Taxation
Chapter 2: Double Taxation Relief
Chapter 3: Transfer Pricing & Other Anti-Avoidance Measures
Chapter 4: Advance Rulings
Chapter 5: Equalisation Levy
Chapter 6: Overview of Model Tax Conventions
Chapter 7: Application and Interpretation of Tax Treaties
Chapter 8: Fundamentals of Base Erosion and Profit Shifting
Annexure

PAPER 8 INDIRECT TAX LAWS

Study Material relevant for May 2019 and November 2019 examinations

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.

People also search for  CA Final Practice Manual.


Leave a comment

We'd Love to
Hear From You

Let us know what you think by sending any feedback on mccjpr@gmail.com or just by filling the form below:






Head Office
Mittal Tower

12 Rishi Colony, Near Gandhi Nagar Railway Station Gate No.2, Tonk Road, Jaipur (Raj.) 302015

Phone No. 91 9314055518, 91 9929325016, 0141-2708228
Vaishali Nagar
Riddhi Siddhi Tower

Near Vaishali Tower-2, Nursery Circle, Amrapali Marg, Vaishali Nagar Jaipur (Raj.) 302021

Phone No. 91 99293 25519, 0141-4034008
Shastri Nagar
Subhash Nagar Shopping Center

B-18, Subhash Nagar Shopping Center, Opp. T B Hospital, Shastri Nagar, Jaipur (Raj.) 302016

Phone No. 91 96804 44953, 0141-4021726
Vidhyadhar Nagar
Prabhat Tower

1st Floor, Near khetan Hospital, Sikar Road, Jaipur (Raj.) 302015

Phone No. 91 72400 01729, 0141-2231243
Bikaner branch
(Virtual Centre)
Mittal Commerce classes

near Roshni Ghar, Bikaner (Raj.) 334001

Phone No. 91 8963040611