CA Final Financial Reporting PYQ January 2026: Question Paper and Solutions

CA Final Financial Reporting PYQS Series January 2026 19 Questions Indexed

ICAI Examination Archive & Suggested Answers: This directory indexes questions from CA Final Financial Reporting PYQS (January 2026). Open individual questions for available answers and working notes, then use the subject analysis to review historical marks.

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Question directory and available solutions

19 indexed questions. Open a question to read its full statement and available answer.

  1. You are auditing Fortunate Limited for the financial year ended 31st March 2025. Fortunate Limited prepares its financial statements on Companies…
  2. You have recently qualified as a Chartered Accountant and being recruited by Star Limited. You are being interviewed by the CFO of the Company. You…
  3. The following information of H Limited which regularly prepares its financial statements on Ind AS, is made available to you! (i) The share capital…
  4. A Ltd. and B Ltd. are engaged in the manufacturing of homogeneous plastic bottles. A Ltd. operates in the northern, eastern, and central regions of…
  5. X Ltd. as the reporting entity has net investment in foreign operations in its two foreign subsidiaries, B Ltd. and C Ltd. Loans made between group…
  6. You, a Chartered Accountant, have been approached by two partners of a firm who are in the process of dissolving their partnership. Both partners…
  7. On 1st April 2024, A Limited acquired 80% of the equity share capital of S Limited. On the said date, the share capital and other equity…
  8. Zebra Limited is considering to grant an interest free loan of 25,00,000 to its wholly owned Indian subsidiary company, Camel Limited. No…
  9. Alpha Tech Limited, an Indian listed company, has availed on 1st July 2024, a short-term loan facility of 50.00 crore from XYZ Bank Limited…
  10. Kagaz Limited, Chennai purchased a modern offset manufacturing machine from a supplier at Mumbai for 20.00 lakhs being Maximum Retail Price (MRP) on…
  11. The financial statements of R Limited are prepared as on 31st March of every year. The applicable rate of income tax is 35%. The following…
  12. U Limited had purchased a production plant for 9.00 lakhs on 1st April, 2022. The useful life of the plant is 9 years and is depreciated on straight…
  13. MedCol Limited during the financial year 2024-2025, received the following grants from the State Government for its newly established Medical Centre…
  14. Grant Limited enters into a contract with a customer to sell a machinery. The machinery is transferred to the customer when the contract is signed.…
  15. Moose Limited has decided to present its first financials under Ind AS for the year ended 31st March 2025. The date of transition of Moose Limited…
  16. EITHER In view of the increasing inflow of foreign capital and the resultant complexities in financial instruments and transactions, critically…
  17. You, a Chartered Accountant, have recently been appointed as the new Chief Financial Officer (CFO) at Digitization Solutions Limited, a listed…
  18. Crystal People Limited has a total headcount of around 1,000 employees during the financial year 2024-2025. As per the company's leave policy,…
  19. You are in the process of determining the valuation of K Limited. You have decided to adopt two valuation approaches, namely the Market Approach and…