ICAI CA final study materials are carefully selected to ensure that aspirants are equipped with the latest updates and also in-depth understanding of the subjects.
Group 1: CA Final Group 1 includes three papers, i.e., Financial Reporting (Paper 1), Advanced Financial Management (Paper 2), and Advanced Auditing, Assurance, and Professional Ethics (Paper 3).
Group 2: CA Final Group 2 includes three papers,i.e., Direct Tax Laws & International Taxation (Paper 4), Indirect Tax Laws (Paper 5), and Integrated Business Solutions (Paper 6)
Paper 1: Financial Reporting
Modules & Chapters |
Chapters Name |
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 General Purpose Financial Statements
|
| Chapter 4 | Ind AS on Measurement based on Accounting Policies
|
| 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
|
| Chapter 9 | Ind AS on Items impacting the Financial Statements
|
| Chapter 10 | Ind AS on Disclosures in the Financial Statements
|
| Chapter 11 | Accounting and Reporting of Financial Instruments
|
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 Ind AS” |
| 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
| No of Chapters | Chapters Name |
| 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 Ethic
| Modules & Chapters | Chapters Name |
| 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 | Chapter 12: Digital Auditing & Assurance |
| Chapter 13 | Group Audits |
| Chapter 14 | Special Features of Audit of Banks & 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 & International Taxation
| Modules & Chapters | Chapters Name |
| 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
| Modules & Chapters | Chapters Name |
| 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 |
| 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 | Demands and Recovery |
| Chapter 20 | Liability to Pay in Certain Cases |
| Chapter 21 | Offences and Penalties and Ethical Aspects under GST |
| Chapter 22 | Appeals and Revision |
| Chapter 23 | Advance Ruling |
| Chapter 24 | Miscellaneous Provisions |
| MODULE 4 | |
| Chapter 1 | Levy of and Exemptions from Customs Duty |
| Chapter 2 | Types of Duty |
| Chapter 3 | Classification of Imported and Export 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
| Modules & Chapters | Chapters Name |
| 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
| Modules & Chapters | Chapters Name |
| 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 |
You can check out ICAI CA Inter & CA Final Result Nov 2023 Toppers, Passing Percentage.
Preparation Tips for CA Final New Syllabus 2024
- Firstly Start preparing early to ensure comprehensive coverage of the curriculum.
- Then Review the updated final new CA syllabus 2024, noting any changes.
- Afterwards Develop a realistic study schedule to allocate time for each subject and repetition.
- Constantly review previously covered topics to improve understanding and retention.
Also Read: ICAI CA Foundation New Syllabus 2024
Key Features of the Study Material:
Comprehensive Coverage: The study material covers all the subjects and topics mentioned in the CA final syllabus.
Current Content: Regular updates ensure that you are kept up to date with any changes or additions to the curriculum.
Practical Ideas: Practical examples and real-life examples will improve your understanding and application of theoretical concepts.
Also Check: CA Intermediate Syllabus PDF 2024
Why Opt for ICAI CA Final Study Material?
Reliability: ICAI is the apex body regulating the profession of Chartered Accountant. Trust that your training material is accurate and up-to-date.
Exam Focused Approach: The material is designed with a focus on helping you crack your CA final exams with confidence.
In-depth analysis: Go deeper into each topic with detailed explanations, making complex topics more accessible.
Conclusion
In conclusion, ICAI CA Final Study Material 2024 is your path to success in the upcoming exams. Enjoy comprehensive content, stay up to date with the latest changes, and prepare with confidence. Your journey to becoming a Certified Chartered Accountant starts here!
Frequently Asked Questions
Ques1: What is the last date for CA Final May 2024 registration?
Ans: The last date for CA Final May 2024 registration is 1st January 2024.
Ques2: What is the CA Final registration fee?
Ans: CA final registration fee is Rs 22000/-
Ques3: How many times can a student attempt CA Final Exams?
Ans: There is no limit to the number of times you can attempt the CA exam.
Ques4: How many years is the CA Final registration valid?
Ans: The initial registration for the CA Final Course is valid for 5 years, allowing up to 10 attempts with 2 exams annually.
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