CA Final Syllabus: Subjects & Chapters (New Scheme)
Explore the CA Final New Scheme syllabus, paper and group structure, and chapter list. Find related question papers and practice by subject.
CA Final subjects and chapters
| Paper | Subject |
|---|---|
| 1 | Financial Reporting |
| 2 | Advanced Financial Management |
| 3 | Advanced Auditing, Assurance and Professional Ethics |
| 4 | Direct Tax Laws and International Taxation |
| 5 | Indirect Tax Laws |
Paper 1: Financial Reporting (Ind AS) (Group 1)
- Module 1: Introduction to Ind AS & Conceptual Framework
- Module 2: Ind AS on Presentation and General Disclosures
- Module 3: Ind AS on Measurement based on Accounting Policies
- Module 4: Ind AS on Revenue & Leases
- Module 5: Ind AS on Financial Instruments
- Module 6: Ind AS on Group Accounting (Consolidation & Business Combinations)
- Module 7: Other Indian Accounting Standards
- Module 8: First-time Adoption, Analysis & Emerging Reporting
Paper 2: Advanced Financial Management (AFM) (Group 1)
- Financial Policy and Corporate Strategy
- Risk Management
- Advanced Capital Budgeting Decisions
- Security Analysis
- Security Valuation
- Portfolio Management
- Securitization
- Mutual Funds
- Derivatives Analysis and Valuation
- Foreign Exchange Exposure and Risk Management
- International Financial Management
- Interest Rate Risk Management
- Business Valuation
- Mergers, Acquisitions and Corporate Restructuring
- Startup Finance
Paper 3: Advanced Auditing, Assurance & Professional Ethics (Group 1)
- Quality Control
- General Auditing Principles & Responsibilities
- Audit Planning, Strategy and Execution
- Audit Evidence & Specific Considerations
- Completion and Review
- Reporting
- Specialized Areas
- Audit-related Services & Reviews
- Prospective Financial Information & Other Assurance
- Digital Auditing and Assurance
- Group Audits
- Audit of Banks & NBFCs
- Audit of Public Sector Undertakings (PSUs)
- Internal Audit
- Due Diligence, Investigation & Forensic Accounting
- Emerging Areas: SDG & ESG Assurance
- Professional Ethics & Liabilities of Auditors
Paper 4: Direct Tax Laws & International Taxation (Group 2)
- Assessment of Companies & Special Regimes
- Assessment of Various Entities & Special Trusts
- Anti-Avoidance & Business Restructuring
- Transfer Pricing Provisions (Sections 92 to 92F)
- Non-Resident Taxation & Cross-Border Transactions
- Double Taxation Relief & Tax Treaties
- Deduction and Collection of Tax at Source (TDS & TCS)
- Assessment, Search, Appeals & Offences
Paper 5A: Indirect Tax Laws – Goods and Services Tax (GST) (Group 2)
- Module 1: Levy and Collection of CGST and IGST
- Module 2: Procedures under GST
- Module 3: Refunds
- Module 4: Job Work & Special Liabilities
- Module 5: Administration, Assessment & Audit
- Module 6: Inspection, Demands, Offences & Penalties
- Module 7: Appeals, Revision & Advance Ruling
- Module 8: Ethics & Residuary Provisions
Paper 5B: Indirect Tax Laws – Customs & Foreign Trade Policy (FTP) (Group 2)
- Levy, Valuation & Clearance Procedures
- Foreign Trade Policy Schemes & Administration
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