Facebook
Admissions: 9929325016, 9314055518
Customer Care: 9783755755

ICAI CA Final Study Material 2024

CA Final Study Material 2024

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 1Introduction to Indian Accounting Standards
Chapter 2Conceptual Framework for Financial Reporting under Indian Accounting Standards (Ind AS)
Chapter 3

Ind AS on Presentation of General Purpose 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 4

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 5Ind AS 115 “Revenue from Contracts with Customers”
Module 2
 
Chapter 6

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 23 “Borrowing Costs”
  • Unit 4: Ind AS 36 “Impairment of Assets”
  • Unit 5: Ind AS 38 “Intangible Assets”
  • Unit 6: Ind AS 40 “Investment Property”
  • Unit 7: Ind AS 105 “Non-current Assets Held for Sale and Discontinued Operations”
  • Unit 8: Ind AS 116 “Leases”
Chapter 7

Other Indian Accounting Standards

  • Unit 1: Ind AS 41 “Agriculture”
  • Unit 2: Ind AS 20 “Accounting for Government Grants and Disclosure of Government Assistance”
  • Unit 3: Ind AS 102 “Share Based Payment”
MODULE 3
 
Chapter 8

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”
Chapter 9

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 10

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 11

Accounting and Reporting of Financial Instruments

  • Unit 1: Financial Instruments: Scope and Definitions
  • Unit 2: Classification and Measurement of Financial Assets and Financial Liabilities
  • Unit 3: Financial Instruments: Equity and Financial Liabilities
  • Unit 4 : Derivatives and Embedded Derivatives
  • Unit 5: Recognition and Derecognition of Financial Instruments
  • Unit 6: Hedge Accounting
  • Unit 7: Disclosures
MODULE 4
 
Chapter 12Ind AS 103 “Business Combinations”
Chapter 13

Consolidated and Separate Financial Statements of Group Entities

  • Unit 1 : Introduction to Consolidated and Separate Financial Statements
  • Unit 2 : Important Definitions
  • Unit 3 : Ind AS 110 “Consolidated Financial Statements”
  • Unit 4 : Consolidation Procedure for Subsidiaries
  • Unit 5 : Ind AS 111 “Joint Arrangements”
  • Unit 6 : Ind AS 28 “Investments in Associates and Joint Ventures”
  • Unit 7 : Ind AS 27 “Separate Financial Statements”
  • Unit 8 : Disclosures
Chapter 14Ind AS 101 “First-time Adoption of Ind AS”
Chapter 15Analysis of Financial Statements
Chapter 16Professional and Ethical Duty of a Chartered Accountant
Chapter 17Accounting and Technology

Paper 2: Advanced Financial Management

No of ChaptersChapters Name
Chapter 1Financial Policy and Corporate Strategy
Chapter 2Risk Management
Chapter 3Advanced Capital Budgeting Decisions
Chapter 4Security Analysis
Chapter 5Security Valuation
Chapter 6Portfolio Management
Chapter 7Securitization
Chapter 8Mutual Funds
Chapter 9Derivatives Analysis and Valuation
Chapter 10Foreign Exchange Exposure and Risk Management
Chapter 11International Financial Management
Chapter 12Interest Rate Risk Management
Chapter 13Business Valuation
Chapter 14Mergers, Acquisitions and Corporate Restructuring
Chapter 15Startup Finance

Paper 3: Advanced Auditing, Assurance, and Professional Ethic

Modules & ChaptersChapters Name
MODULE 1 
Chapter 1Quality Control
Chapter 2General Auditing Principles and Auditors Responsibilities
Chapter 3Audit Planning, Strategy and Execution
Chapter 4Materiality, Risk Assessment and Internal Control
Chapter 5Audit Evidence
Chapter 6Completion and Review
Chapter 7Reporting
MODULE 2 
Chapter 8Specialised Areas
Chapter 9Audit-related Services
Chapter 10Review of Financial Information
Chapter 11Prospective Financial Information and Other Assurance Services
Chapter 12Chapter 12: Digital Auditing & Assurance
Chapter 13Group Audits
Chapter 14Special Features of Audit of Banks & Non-Banking Financial Companies
MODULE 3 
Chapter 15Overview of Audit of Public Sector Undertakings
Chapter 16Internal Audit
Chapter 17Due Diligence, Investigation & Forensic Audit
Chapter 18Emerging Areas: Sustainable Development Goals (SDG) & Environment, Social and Governance (ESG) Assurance
Chapter 19Professional Ethics & Liabilities of Auditors


Paper 4: Direct Tax Laws & International Taxation

Modules & ChaptersChapters Name
MODULE 1 
Chapter 1Basic Concepts
Chapter 2Incomes which do not form part of Total Income
Chapter 3Profits and Gains of Business or Profession
Chapter 4Capital Gains
Chapter 5Income from Other Sources
Chapter 6Income of Other Persons included in Assessee’s Total Income
Chapter 7Aggregation of Income, Set Off or Carry Forward of Losses
Chapter 8Deductions from Gross Total Income
MODULE 2 
Chapter 9Assessment of Various Entities
Chapter 10Assessment of Trusts and Institutions, Political Parties and Other Special Entities
Chapter 11Tax Planning, Tax Avoidance and Tax Evasion
Chapter 12Taxation of Digital Transactions
MODULE 3 
Chapter 13Deduction, Collection and Recovery of Tax
Chapter 14Income Tax Authorities
Chapter 15Assessment Procedure
Chapter 16Appeals and Revision
Chapter 17Dispute Resolution
Chapter 18Miscellaneous Provisions
Chapter 19Provisions to Counteract Unethical Tax Practices
Chapter 20Tax Audit and Ethical Compliances
MODULE 4 
Chapter 21Non Resident Taxation
Chapter 22Double Taxation Relief
Chapter 23Advance Rulings
Chapter 24Transfer Pricing
Chapter 25Fundamentals of BEPS
Chapter 26Application and Interpretation of Tax Treaties
Chapter 27Overview of Model Tax Conventions
Chapter 28Latest Developments in International Taxation


Paper 5: Indirect Tax Laws

Modules & ChaptersChapters Name
MODULE 1 
Chapter 1Supply under GST
Chapter 2Charge of GST
Chapter 3Place of Supply
Chapter 4Exemptions from GST
Chapter 5Time of Supply
Chapter 6Value of Supply
MODULE 2 
Chapter 7Input Tax Credit
Chapter 8Registration
Chapter 9Tax Invoice, Credit and Debit Notes
Chapter 10Accounts and Records; E-way Bill
Chapter 11Payment of Tax
Chapter 12Electronic Commerce Transactions
Chapter 13Returns
MODULE 3 
Chapter 14Import and Export Under GST
Chapter 15Refunds
Chapter 16Job Work
Chapter 17Assessment and Audit
Chapter 18Inspection, Search, Seizure and Arrest
Chapter 19Demands and Recovery
Chapter 20Liability to Pay in Certain Cases
Chapter 21Offences and Penalties and Ethical Aspects under GST
Chapter 22Appeals and Revision
Chapter 23Advance Ruling
Chapter 24Miscellaneous Provisions
MODULE 4 
Chapter 1Levy of and Exemptions from Customs Duty
Chapter 2Types of Duty
Chapter 3Classification of Imported and Export Goods
Chapter 4Valuation under the Customs Act, 1962
Chapter 5Importation and Exportation of Goods
Chapter 6Warehousing
Chapter 7Refund
Chapter 8Foreign Trade Policy

Paper 6: Integrated Business Solutions (Multidisciplinary Case Study with Strategic Management)

Section A: Corporate and Economic Laws

Modules & ChaptersChapters Name
MODULE 1Section A: Company Law
Chapter 1Appointment and Qualification of Directors
Chapter 2Appointment and Remuneration of Managerial Personnel
Chapter 3Meetings of Board and Its Powers
Chapter 4Inspection, Inquiry and Investigation
Chapter 5Compromises, Arrangements and Amalgamations
Chapter 6Prevention of Oppression and Mismanagement
Chapter 7Winding Up
Chapter 8Miscellaneous Provisions
Chapter 9Adjudication, Special Courts, National Company Law Tribunal & National Company Law Appellate Tribunal
Chapter 10e-Filing
MODULE 2Section 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 1The Foreign Exchange Management Act, 1999
Chapter 2The Foreign Contribution Regulation Act, 2010
Chapter 3The Insolvency and Bankruptcy Code, 2016

Section B: Strategic Cost & Performance Management

Modules & ChaptersChapters Name

MODULE 1

(Strategic Cost Management)

 
Chapter 1Introduction to Strategic Cost Management
Chapter 2Modern Business Environment
Chapter 3Lean System and Innovation
Chapter 4Specialist Cost Management Techniques
Chapter 5Management of Cost Strategically for Emerging Business Models
Chapter 6Strategic Revenue Management
Chapter 7Strategic Profit Management

MODULE 2

(Strategic Performance Management)

 
Chapter 8An Introduction to Strategic Performance Management
Chapter 9Strategic Performance Measures in Private Sector
Chapter 10Strategic Performance Measures in the Non-for-Profit Organisations
Chapter 11Preparation of Performance Reports
Chapter 12Divisional Transfer Pricing
Chapter 13Standard Costing
Chapter 14Case 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!

Read More Blog

Best CA Online Classes For CA Foundation, CA Inter, And CA Final

India’s Top CA Intermediate Online Coaching Classes

Frequently Asked Questions (FAQs)

What is the last date for CA Final May 2024 registration?

The last date for CA Final May 2024 registration is 1st January 2024.

CA final registration fee is Rs 22000/-

There is no limit to the number of times you can attempt the CA exam.

The initial registration for the CA Final Course is valid for 5 years, allowing up to 10 attempts with 2 exams annually.

Register for
Pen Drive Classes

[author_registration_form]
TOPPERS EVERY YEAR
Top Ranks in CA Inter in Recent Year
CA Foundation Online Classes
CA intermediate Online Classes
CA final Online Classes
We'd Love to
Hear From You

Let us know what you think by sending any feedback on admission@mcclive.in or just by filling the form below:

Head Office
Jaipur

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

Phone No. +91 9929325016, +91 9314055518
Jaipur Centre 1
Vaishali Nagar

A-491, Near nursery circle,Vaishali Nagar Jaipur (Raj.) 302021

Phone No. +91 9929325519
Jaipur Centre 2
Ambabari Shopping Centre

Tower No. 74-75 & 89-90, Ambabari Shopping Centre, Near Bank of Baroda, Ambabari, Jaipur (Raj.)

Phone No. +91 7240001729
Jodhpur Centre

CA Point, 637E, Behind Manidhari Hospital, Sardarpura C Road, Jodhpur

Phone No. +91 9610220030
MANSAROVAR CENTRE
94/16 Above IDFC Bank Near Vijay Path, Main Madhyam Marg Mansarovar
(In association with jaiman commerce classes)

Jaipur

Phone No. +91 7240300070 , +91 9829018309

Mittal Commerce Classes, All rights reserved.

Connect With Us

Admissions Open

✖
Enquire Now