Download ICAI CA Final Study Material Nov 2023 in PDF Format

By Team VSI Last modified on May 17th, 2023 CA Final,Study Tips 1

Students, are you looking for ICAI CA Final Study Material? Then you are landed on the correct page for Study Material of CA Final. On this page, we are sharing with you the CA Final Study Material as well as Practice Manual. You can download ICAI Final study material for 2023 for the New Syllabus (English and Hindi). The CA Final Study Material PDF provided on this page is applicable for Nov 2023 exams.

After your CA Final registration is completed, ICAI sends you the study material in the hard copy at your specified address. However, if students want to download the CA Final study material in pdf form, then it can be downloaded from this page.

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The ICAI CA Final Module is actually very important, it does not matter how many other books you are already referencing. ICAI CA Final Study Material gives you an idea of what actually ICAI is demanding from you. The writing skills, presentation, questions asked everything is clearly explained in ICAI Study Material. Students can also check out the latest CA Final syllabus for the upcoming examinations. The latest ICAI CA Final Study Material is applicable for Nov 2023 and onwards and is mentioned below. Along with the study material, you’ll also get the CA Final question papers with suggested answers, MTPs, RTPs, and referencer for fast revision.

Paper 1: Financial Reporting
Paper 2: Strategic Financial Management
Paper 3: Advanced Auditing and Professional Ethics
Paper 4: Corporate and Economic Laws
Paper 5: Strategic Cost Management and Performance Evaluation
Paper 6A: Risk Management
Paper 6B: Financial Services and Capital Markets
Paper 6C: International Taxation
Paper 6D: Economic Laws
Paper 6E: Global Financial Reporting Standards
Paper 6F: Multidisciplinary Case Study
Paper 7: Direct Tax Laws and International Taxation
Paper 8: Indirect Tax Laws

In the below sections, we have mentioned the downloading link of the ICAI CA Final Study Material for the new scheme. Other than CA Final Study Material, you can also download CA Final Practice Manual from this page.

For Preparation, you can also download CA Final Papers from our website.

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Download ICAI CA Final Study Material (New Syllabus)

Paper 1: Financial Reporting CA Final Study Material

This is the first paper of CA Final Financial Reporting considered to be the most scoring subject of Group First of CA Final. In this CA Final Module, you will develop an understanding of Accounting Standards, Valuation, Corporate Financial Reporting, etc.

Students need to solve more and more practical questions for achieving exemption in this subject.

Module 1 Initial Pages
Chapter 1: Framework for Preparation and Presentation of Financial Statements
Chapter 2: Ind AS on Presentation of Items in the 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 3: Ind AS 115: Revenue from Contracts with Customers
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 5: Other Indian Accounting Standards Unit 1: Ind AS 20: Accounting for Government Grants and Disclosure of Government Assistance
Unit 2: Ind AS 102: Share-Based Payment
Chapter 6: Ind AS 101: First-time Adoption of Ind AS
Annexure: Division II of Schedule III to The Companies Act, 2013
Module 2 Initial Pages
Chapter 7: 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 116: Leases
Unit 4: Ind AS 23: Borrowing Costs
Unit 5: Ind AS 36: Impairment of Assets
Unit 6: Ind AS 38: Intangible Assets
Unit 7: Ind AS 40: Investment Property
Unit 8: Ind AS 105: Non-Current Assets Held for Sale and Discontinued Operations
Chapter 8: Ind AS 41: Agriculture
Module 3 Initial Pages
Chapter 9: 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 10: 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 11: 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 12: Accounting and Reporting of Financial Instruments Unit 1: Financial Instruments: Scope and Definitions
Unit 2: Financial Instruments: Equity and Financial Liabilities
Unit 3: Classification and Measurement of Financial Assets and Financial Liabilities
Unit 4: Recognition and Derecognition of Financial Instruments
Unit 5: Derivatives and Embedded Derivatives
Unit 6: Disclosure
Unit 7: Hedge Accounting
Comprehensive Illustrations
Module 4 Initial Pages
Chapter 13: Business Combination and Corporate Restructuring
Chapter 14: Consolidated Financial Statements Unit 1: Introduction to Consolidated Financial Statements
Unit 2: Important Definitions
Unit 3: Separate Financial Statements
Unit 4: Consolidated Financial Statements
Unit 5: Consolidated Financial Statements: Accounting of Subsidiaries
Unit 6: Joint Arrangements
Unit 7: Investment in Associates & Joint Ventures
Unit 8: Disclosures
Test Your Knowledge
Chapter 15: Analysis of Financial Statements
Chapter 16: Integrated Reporting
Chapter 17: Corporate Social Responsibility

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Paper 2: Strategic Financial Management CA Final Study Material

The Second subject of CA Final Strategic Financial Management has two parts, Part 1- Capital Budgeting and Portfolio Management.

This Subject develops the understanding of students regarding how capital flows.

Strategic Financial Management includes topics like Finance like Mutual Funds, International Financial Management, Corporate Valuation, Merges, Acquisition, Foreign Exchange, etc

Module 1 Initial Pages
Chapter 1: Financial Policy and Corporate Strategy
Chapter 2: Risk Management
Chapter 3: Security Analysis
Chapter 4: Security Valuation
Chapter 5: Portfolio Management
Chapter 6: Securitization
Chapter 7: Mutual Funds
Chapter 8: Derivatives Analysis and Valuation
Chapter 9: Foreign Exchange Exposure and Risk Management
Chapter 10: International Financial Management
Chapter 11: Interest Rate Risk Management
Chapter 12: Corporate Valuation
Chapter 13: Mergers, Acquisitions and Corporate Restructuring
Chapter 14: Startup Finance

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    Paper 3: Advanced Auditing and Professional Ethics CA Final Study Material

    This is the third subject of CA Final Advanced Auditing and Professional Ethics is the vastest subject of CA Final. This is purely a theory-based subject and it is divided into two parts i.e.  Advanced Auditing and Professional Ethics.

    Students need to learn its technical terms by heart to score good marks in this subject.

    Module 1 Initial Pages
    Chapter 1: Auditing Standards, Statements and Guidance Notes – An Overview
    Chapter-2: Audit Planning, Strategy and Execution
    Chapter 3: Risk Assessment and Internal Control
    Chapter 4: Special Aspects of Auditing in an Automated Environment
    Chapter 5: Audit of Limited Companies Annexure: Schedule III to The Companies Act, 2013
    Chapter 6: Audit Reports
    Module 2 Initial Pages
    Chapter 7: Audit Committee and Corporate Governance
    Chapter 8: Audit of Consolidated Financial Statements
    Chapter-9: Audit of Banks
    Chapter 10: Audit of Insurance Companies
    Chapter 11: Audit of Non-Banking Financial Companies
    Chapter 12: Audit under Fiscal Laws
    Module 3 Initial Pages
    Chapter 13: Audit of Public Sector Undertakings
    Chapter 14: Liabilities of Auditor
    Chapter 15: Internal Audit, Management, and Operational Audit
    Chapter 16: Due Diligence, Investigation, and Forensic Audit Unit 1: Due Diligence
    Unit 2: Investigation
    Unit 3: Forensic Audit
    Chapter 17: Peer Review and Quality Review Unit 1: Peer Review
    Unit 2: Quality Review
    Chapter 18: Professional Ethics

    Paper 4: Corporate and Economic Laws CA Final Study Material

    Corporate and Economic laws are the Fourth subject of CA Final covering whole Company law and law related to the economy which helps to develop an in-depth understanding of legal rules of Economy and Corporates.

    Part-I: Corporate Laws Module-1 Initial Pages
    Section-A: Company Law
    Chapter 1: Appointment and Qualifications 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: Producer Companies
    Module-2 Initial Pages
    Section-A: Company Law Chapter 9: Companies incorporated outside India
    Chapter 10: Miscellaneous Provisions
    Chapter 11: Compounding of Offences, Adjudication, Special Courts
    Chapter 12: National Company Law Tribunal and Appellate Tribunal
    Chapter 13: Corporate Secretarial Practice – Drafting of Notices, Resolutions, Minutes and Reports
    Section-B: Securities Laws Chapter 1: The Securities Contract (Regulation) Act, 1956 and the Securities Contract (Regulation) Rules, 1957
    Chapter 2: The Securities Exchange Board of India Act, 1992, and SEBI (Listing Obligations and Disclosure Requirement) Regulations, 2015
    Part-II: Economic Laws Module-3 Initial Pages
    Chapter 1: The Foreign Exchange Management Act, 1999
    Chapter 2: The Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002
    Chapter 3: The Prevention of Money Laundering Act, 2002
    Chapter 4: Foreign Contribution Regulation Act, 2010
    Chapter 5: The Arbitration and Conciliation Act, 1996
    Chapter 6: The Insolvency and Bankruptcy Code, 2016

    Paper 5: Strategic Cost Management and Performance Evaluation CA Final Study Material

    CA Final Cost Management and Performance Evaluation consists of topics like Costing, Budgeting, Standard Costing, Pricing, CVP analysis, decision making, etc.

    If one has good conceptual clarity of this subject, they can easily attain exemption in this.

    Part-A: Strategic Cost Management and Decision Making Initial Pages
    Chapter 1: Introduction to Strategic Cost Management
    Chapter 2: Modern Business Environment
    Chapter 3: Lean System and Innovation
    Chapter 4: Cost Management Techniques
    Chapter 5: Decision Making
    Chapter 6: Pricing Decision
    Appendix
    Part-B: Performance Evaluation and Control Initial Pages
    Chapter 7: Performance Measurement and Evaluation
    Chapter 8: Divisional Transfer Pricing
    Chapter 9: Strategic Analysis of Operating Income
    Chapter 10: Budgetary Control
    Chapter 11: Standard Costing
    Part-C: Case Study Initial Pages Chapter 12: Case Study
    Appendix

    Paper 6: Elective Paper

    This is the Sixth paper of the CA Final, Elective Paper gives students an opportunity to select any one subject of their interest out of Six papers, Elective paper is an open textbook exam for the CA Final.

    Paper 6A: Risk Management CA Final Study Material

    Initial Pages
    Chapter 1: Introduction to Risk
    Chapter 2: Source and Evaluation of Risks
    Chapter 3: Risk Management
    Chapter 4: Evaluation of Risk Management Strategies
    Chapter 5: Risk Model
    Chapter 6: Credit Risk Measurement and Management
    Chapter 7: Risk associated with Corporate Governance
    Chapter 8: Enterprise Risk Management
    Chapter 9: Operational Risk Management

    Paper: 6B Financial Services and Capital Markets CA Final Study Material

    Part-A Initial Pages
    Chapter 1: Global Financial Markets
    Chapter 2: Impact of various policies of Financial Markets
    Chapter 3: Capital Market – Primary
    Chapter 4: Capital Market – Secondary
    Chapter 5: Money Market
    Chapter 6: Institutions and Intermediaries
    Chapter 7: Commodity Market
    Chapter 8: Banking as Source of Capital Including NBFCs
    Chapter 9: Mutual Funds
    Chapter 10: Private Equity
    Chapter 11: Investment Banking
    Chapter 12: Credit Rating
    Chapter 13: Treasury Operations
    Chapter 14: Risk Management
    Chapter 15: Credit Derivatives
    Chapter 16: Leasing
    Chapter 17: Factoring
    Part-B Initial Pages
    Chapter 1: SEBI (ICDR) Regulations, 2018
    Chapter 2: SEBI (LODR) Regulations, 2015
    Chapter 3: SEBI (Prohibition of Insider Trading) Regulations, 2015
    Chapter 4: SEBI (Buy Back of Securities) Regulations, 2018
    Chapter 5: SEBI (Mutual Funds) Regulations, 1996

    Paper 6C: International Taxation CA Final Study Material

    Initial Pages
    Chapter 1: Transfer Pricing
    Chapter 2: Non-resident Taxation
    Chapter 3: Double Taxation Relief
    Chapter 4: Advance Rulings
    Chapter 5: An Overview of the Black Money and the Imposition of Tax Law
    Chapter 6: Taxation of E-Commerce Transactions
    Chapter 7: Tax Treaties: Overview, Features, Application and Interpretation
    Chapter 8: Anti Avoidance Measures
    Chapter 9: Overview of Model Tax Conventions
    Annexures

    Paper 6D: Economic Laws CA Final Study Material

    Chapter 1: World Trade Organization
    Chapter 2: The Competition Act, 2002
    Chapter 3: The Real Estate (Regulation & Development) ACT, 2016
    Chapter 4: Insolvency and Bankruptcy Code, 2016
    Chapter 5: Prevention of Money Laundering Act, 2002
    Chapter 6: The Foreign Exchange Management Act, 1999
    Chapter 7: Prohibition of Benami Property Transactions Act, 1988
    Significant Amendments
    Case Study – 1 Solution to Case Study – 1
    Case Study – 2 Solution to Case Study – 2
    Case Study – 3 Solution to Case Study – 3
    Case Study – 4 Solution to Case Study – 4
    Case Study – 5 Solution to Case Study – 5
    Case Study – 6 Solution to Case Study – 6
    Case Study – 7 Solution to Case Study – 7

    Paper 6E: Global Financial Reporting Standards CA Final Study Material

    Significant Differences between IFRS and US GAAP
    GFRS Case Study-1 Solution to GFRS Case Study-1
    GFRS Case Study-2 Solution to GFRS Case Study-2
    GFRS Case Study-3 Solution to GFRS Case Study-3
    GFRS Case Study-4 Solution to GFRS Case Study-4
    GFRS Case Study-5 Solution to GFRS Case Study-5
    GFRS Case Study-6 Solution to GFRS Case Study-6

    Paper 6F: Multidisciplinary Case Study

    Case Study-1 Solution to Case Study-1
    Case Study-2 Solution to Case Study-2
    Case Study-3 Solution to Case Study-3
    Case Study-4 Solution to Case Study-4
    Case Study-5 Solution to Case Study-5
    Case Study-6 Solution to Case Study-6
    Case Study-7 Solution to Case Study-7

    Paper 7: Direct Tax Laws and International Taxation CA Final Study Material

    This is the Seventh subject of CA Final. Direct Tax Laws and International Taxation has been divided into two parts i.e Direct Tax and International Taxation.

    For getting exemption in this subject, students need to solve practical problems for conceptual clarity.

    Part I: Direct Tax Laws
    Module 1 Initial Pages
    Chapter 1: Basic Concepts
    Chapter 2: Residence and Scope of Total Income
    Chapter 3: Incomes which do not form part of Total Income
    Chapter 4: Salaries
    Chapter 5: Income from House Property
    Chapter 6: Profits and Gains of Business or Profession
    Chapter 7: Capital Gains
    Annexure
    Chapter 8: Income from Other Sources
    Module 2 Initial Pages
    Chapter 9: Income of Other Persons included in assessee’s Total Income
    Chapter 10: Aggregation of Income, Set-Off and Carry Forward of Losses
    Chapter 11: Deductions from Gross Total Income
    Chapter 12: Assessment of Various Entities
    Chapter 13: Charitable or Religious Trusts and Institutions, Political Parties and Electoral Trusts
    Chapter 14: Tax Planning, Tax Avoidance & Tax Evasion
    Module 3 Initial Pages
    Chapter 15: Deduction, Collection and Recovery of Tax
    Chapter 16: Income-tax Authorities
    Chapter 17: Assessment Procedure
    Chapter 18: Appeals and Revision
    Chapter 19: Dispute Resolution
    Chapter 20: Penalties
    Chapter 21: Offences and Prosecution
    Chapter 22: Liability in Special Cases
    Chapter 23: Miscellaneous Provisions
    Part II: International Taxation
    Module 4 Initial Pages
    Chapter 1: Transfer Pricing and Other Provisions to check Avoidance of Tax
    Chapter 2: Non Resident Taxation
    Chapter 3: Double Taxation Relief
    Chapter 4: Advance Rulings
    Chapter 5: Equalisation Levy
    Chapter 6: Application and Interpretation of Tax Treaties
    Chapter 7: Fundamentals of Base Erosion and Profit Shifting
    Chapter 8: Overview of Model Tax Conventions
    Annexure

    Paper 8: Indirect Tax Laws CA Final Study Material

    This is the last subject of CA Final Indirect Tax Laws are divided into two section,

    Section 1- GST (Good and Service Tax)

    Section 2- Custom Laws

    For scoring good marks in Indirect Tax law, try to focus more on Good and Services Tax(GST)and give more time in solving practical problems.

    Part-I Goods and Services Tax
    Module 1 Initial Pages
    Chapter 1: GST in India – An Introduction
    Chapter 2: Supply under GST
    Chapter 3: Charge of GST
    Chapter 4: Exemptions from GST
    Chapter 5: Place of Supply
    Chapter 6: Time of Supply
    Chapter 7: Value of Supply
    Module 2 Initial Pages
    Chapter 8: Input Tax Credit
    Chapter 9: Registration
    Chapter 10:Tax Invoice, Credit and Debit Notes
    Chapter 11: Accounts and Records; E-way Bill
    Chapter 12: Payment of Tax Unit I: Payment of Tax, Interest and Other Amounts
    Unit II: Tax Deduction at Source and Collection of Tax at Source
    Chapter 13: Returns
    Module 3 Initial Pages
    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
    Chapter 22: Appeals And Revisions
    Chapter 23: Advance Ruling
    Chapter 24: Miscellaneous Provisions
    Part-II Customs & FTP
    Module – 4 Initial Pages
    Chapter 1: Levy of and Exemptions from Customs Duty Unit I: Introduction to Customs Law
    Unit II: Levy and Exemptions
    Chapter 2: Types of Duty
    Chapter 3: Classification of Imported and Export Goods
    Chapter 4: Valuation under the Customs Act, 1962
    Chapter 5: Importation, Exportation and Transportation of Goods
    Chapter 6: Warehousing
    Chapter 7: Duty Drawback
    Chapter 8: Refund
    Chapter 9: Foreign Trade Policy Unit I: Introduction to FTP
    Unit II: Basic Concepts relating to Export Promotion Schemes under FTP

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    Download CA Final Mock Test Paper and Revision Test Papers May 2023

    CA Final Course is the last stage before you enter the real world of certified Chartered Accountants. It is important you give your best and get a good All India Rank with high marks. To achieve this goal, you must practice multiple mock test papers and revision test papers designed as per the new scheme.

    The CA Final exam dates for the Nov 2023 attempt will be released soon. As per the past timetables, the exams will be held in the first half of Nov 2023.

    Frequently Asked Questions

    Ques 1- How many times a student can attempt CA Final Exams?

    Ans. A Student can attempt for 5 years i.e. can give 10 attempts for CA Final Exams.

    Ques 2- Minimum Marks required for claiming exemption in CA Final Exams?

    Ans. A minimum of 60% or more is required to claim an exemption in CA Final Exams.

    Ques 3- How many choices are given in the Elective Paper?

    Ans. Students have six choices given in the Elective Paper.

    Ques 4 – How many Subjects are there in CA Final Course?

    Ans. There are a total of 8 subjects in the CA Final Course

    Ques 5- How many marks are required to pass the CA Final Exams?

    Ans. A minimum of 40% of marks in each subject and an aggregate of 50% of marks in all subjects is required to clear the CA Final Exams.

    Ques 6- How to Get a Rank in CA Final Examination?
    Ans- Complete your whole syllabus, and revise CA Final Syllabus as much as possible. Practice through CA Final Paper, Mock test papers, Previous year Question Paper, Sample Paper, and Revision test papers. Then, you’ll be able to get a good rank in CA Final Exam.

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