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CA Final Syllabus

Institute of Chartered Accountants of India Exam. The full CA Final syllabus: 6 subjects, 50 chapters, 207 topics and 130 sub-topics, with 310 flashcards written against it.

6Subjects
50Chapters
207Topics
130Sub-topics
310Flashcards

CA Final subjects

CA Final has 6 subjects. Each one is listed below with its chapters in syllabus order; open a subject for every topic and sub-topic inside them.

PAPER 1: FINANCIAL REPORTING

8 chapters · 14 topics · 37 sub-topics · 53 flashcards

  1. Introduction to General Purpose Financial Statements as per Indian Accounting Standard (Ind AS) · 2 topics
  2. Conceptual Framework for Financial Reporting under Indian Accounting Standards (Ind AS)
  3. Application of Ind AS with reference to General Purpose Financial Statements · 8 topics
  4. Ind AS on Group Accounting · 2 topics
  5. First time adoption of Indian Accounting Standards (Ind AS 101)
  6. Analysis of financial statements (as per Ind AS)
  7. Ethics with Accounting Concepts · 1 topic
  8. Technology and Accounting · 1 topic

PAPER 2: ADVANCED FINANCIAL MANAGEMENT

15 chapters · 101 topics · 45 sub-topics · 51 flashcards

  1. Financial Policy and Corporate Strategy · 4 topics
  2. Risk Management · 4 topics
  3. Advanced Capital Budgeting Decisions · 6 topics
  4. Security Analysis · 2 topics
  5. Security Valuation · 10 topics
  6. Portfolio Management · 9 topics
  7. Securitization · 11 topics
  8. Mutual Funds · 7 topics
  9. Derivatives Analysis and Valuation · 12 topics
  10. Foreign Exchange Exposure and Risk Management · 6 topics
  11. International Financial Management · 5 topics
  12. Interest Rate Risk Management · 3 topics
  13. Business Valuation · 8 topics
  14. Mergers, Acquisitions and Corporate Restructuring · 9 topics
  15. Startup Finance · 5 topics

PAPER 3: ADVANCED AUDITING, ASSURANCE AND PROFESSIONAL ETHICS

19 chapters · 45 topics · 3 sub-topics · 50 flashcards

  1. Quality Control · 2 topics
  2. General Auditing Principles and Auditors Responsibilities · 5 topics
  3. Audit Planning, Strategy, and Execution · 6 topics
  4. Materiality, Risk Assessment and Internal Control · 9 topics
  5. Audit Evidence
  6. Completion and Review
  7. Reporting · 6 topics
  8. Specialized Areas · 3 topics
  9. Audit-related Services · 2 topics
  10. Review of Financial Information · 2 topics
  11. Prospective Financial Information and Other Assurance Services · 3 topics
  12. Digital Auditing and Assurance · 5 topics
  13. Group Audits · 2 topics
  14. Special Features of Audit of Banks & Non-Banking Financial Companies
  15. Overview of Audit of Public Sector Undertakings: Concept of Propriety Audit; Performance Audit;
  16. Comprehensive Audit Internal Audit : Provisions of Internal Audit as per Companies Act, 2013; Scope of Internal Auditing; Relationship between Internal and External Auditor; Basics of Internal Audit Standards issued by the ICAI; Drafting of Internal Audit Report; Audit Trail, Internal Audit as a Management Function
  17. Due Diligence, Investigation and Forensic Accounting: Due Diligence Review; Audit versus Investigation; Steps for Investigation; Types of Investigation; Procedure, Powers, etc. of Investigator; Types of Fraud, Indicators of Fraud, Follow-up thereof; Forensic Accounting- meaning, difference between Statutory Audit and Forensic Accounting, Forensic Accounting and Investigation Report, Introduction of Forensic Accounting and Investigation Standards
  18. Emerging Areas: Sustainable Development Goals (SDG) & Environment, Social and Governance (ESG) Assurance, etc.
  19. Professional Ethics and Liabilities of Auditors: Introduction of Code of Ethics as per IESBA and Code of Ethics with special reference to the relevant provisions of the Chartered Accountants Act, 1949 and the Regulations thereunder; Application of Fundamental Principles; Application of Threats, Evaluation of Threats; Addressing Threats and Safeguards; Conceptual Framework; Important Provisions of Chartered Accountants Act,1949 and Chartered Accountants Regulations 1988

PAPER 4: DIRECT TAX LAWS & INTERNATIONAL TAXATION

5 chapters · 16 topics · 8 sub-topics · 51 flashcards

  1. Comprehensive computation of income-tax liability of companies and other entities under the alternative tax regimes under the Income-tax Act, 1961 to optimise tax liability · 3 topics
  2. Special Provisions relating to charitable and religious trust and institutions, political parties and electoral trusts, business trusts, securitisation trusts, investment funds and other funds/trusts · 2 topics
  3. Tax Administration and Appellate Mechanism · 8 topics
  4. Miscellaneous Provisions · 1 topic
  5. International Taxation · 2 topics

PAPER 5: INDIRECT TAX LAWS

2 chapters · 24 topics · 37 sub-topics · 55 flashcards

  1. PART I: GOODS AND SERVICES TAX · 13 topics
  2. PART II: CUSTOMS & FTP · 11 topics

PAPER 6: INTEGRATED BUSINESS SOLUTIONS

1 chapter · 7 topics · 50 flashcards

  1. Case study based on: · 7 topics

CA Final flashcards

310 question-and-answer cards across 6 subject decks, each shown in full on its subject page.

CA Final syllabus FAQ

What subjects are in the CA Final syllabus?

CA Final covers 6 subjects: PAPER 1: FINANCIAL REPORTING, PAPER 2: ADVANCED FINANCIAL MANAGEMENT, PAPER 3: ADVANCED AUDITING, ASSURANCE AND PROFESSIONAL ETHICS, PAPER 4: DIRECT TAX LAWS & INTERNATIONAL TAXATION, PAPER 5: INDIRECT TAX LAWS and PAPER 6: INTEGRATED BUSINESS SOLUTIONS.

How many chapters and topics are in the CA Final syllabus?

50 chapters and 207 topics, broken down further into 130 sub-topics, across 6 subjects. PAPER 2: ADVANCED FINANCIAL MANAGEMENT is the largest subject, with 101 topics in 15 chapters.

Are there CA Final flashcards?

Yes — 310 question-and-answer flashcards in 6 subject decks. Each deck is printed in full on its subject page here, and the same cards are in the Examius app with spaced repetition. The free plan covers one exam of your choice, including its flashcards; Examius Pro, a one-time purchase, unlocks every other exam and deck.

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