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.
Furthermore, ICAI will release the CA Final Admit Card for the Nov 2023 exam to know the release date and download process check the article.
You can also check the CA Course details on this page.
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.
Furthermore, ICAI releases the CA Final Result May 2023 on 5th July. Along with the result ICAI also releases the CA Final Pass Percentage or CA Final Toppers list. You can check the result from the mentioned link directly.
For Preparation, you can also download CA Final Papers from our website.
Read More About: CA Examination
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.
Check: CA Final Result
Paper 1: Financial Reporting Study Material CA New Scheme 2024
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|
Must Check: CA New Scheme
Paper 2: Advance Financial Management Study Material CA New Scheme
|Module 1||Initial Pages|
|Chapter 1: Financial Policy and Corporate Strategy||Financial Policy and Corporate Strategy|
|Chapter 2: Risk Management||Risk Management|
|Chapter 3: Advanced Capital Budgeting Decisions||Advanced Capital Budgeting Decisions|
|Chapter 4: Security Analysis||Security Analysis|
|Chapter 5: Security Valuation||Security Valuation|
|Chapter 6: Portfolio Management||Portfolio Management|
|Chapter 7: Securitization||Securitization|
|Chapter 8: Mutual Funds||Mutual Funds|
|Chapter 9: Derivatives Analysis and Valuation||Derivatives Analysis and Valuation|
|Chapter 10: Foreign Exchange Exposure and Risk Management||Foreign Exchange Exposure and Risk Management|
|Chapter 11: International Financial Management||International Financial Management|
|Chapter 12: Interest Rate Risk Management||Interest Rate Risk Management|
|Chapter 13: Business Valuation||Business Valuation|
|Chapter 14: Mergers, Acquisitions and Corporate Restructuring||Mergers, Acquisitions and Corporate Restructuring|
|Chapter 15: Startup Finance||Startup Finance|
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.
Paper 3: Advanced Auditing, Assurance and Professional Ethics Study Material CA New Scheme
|Module 1||Initial Pages|
|Chapter 1: Quality Control||Quality Control|
|Chapter 2: General Auditing Principles and Auditors Responsibilities||General Auditing Principles and Auditors Responsibilities|
|Chapter 3: Audit Planning, Strategy and Execution||Audit Planning, Strategy and Execution|
|Chapter 4: Materiality, Risk Assessment and Internal Control||Materiality, Risk Assessment and Internal Control|
|Chapter 5: Audit Evidence||Audit Evidence|
|Chapter 6: Completion and Review||Completion and Review|
|Chapter 7: Reporting||Reporting|
|Module 2||Initial Pages|
|Chapter 8: Specialised Areas||Specialised Areas|
|Chapter 9: Audit-related Services||Audit-related Services|
|Chapter 10: Review of Financial Information||Review of Financial Information|
|Chapter 11: Prospective Financial Information and Other Assurance Services||Prospective Financial Information and Other Assurance Services|
|Chapter 12: Digital Auditing & Assurance||Digital Auditing & Assurance|
|Chapter 13: Group Audits||Group Audits|
|Chapter 14: Special Features of Audit of Banks & Non-Banking Financial Companies||Special Features of Audit of Banks & Non-Banking Financial Companies|
|Module 3||Initial Pages|
|Chapter 15: Overview of Audit of Public Sector Undertakings||Overview of Audit of Public Sector Undertakings|
|Chapter 16: Internal Audit||Internal Audit|
|Chapter 17: Due Diligence, Investigation & Forensic Audit||Due Diligence, Investigation & Forensic Audit|
|Chapter 18: Emerging Areas: Sustainable Development Goals (SDG) & Environment, Social and Governance (ESG) Assurance||Emerging Areas: Sustainable Development Goals (SDG) & Environment, Social and Governance (ESG) Assurance|
|Chapter 19: Professional Ethics & Liabilities of Auditors||Professional Ethics & Liabilities of Auditors|
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.
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|
|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|
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
Paper: 6B Financial Services and Capital Markets CA Final Study Material
|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|
|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
|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|
Paper 6D: Economic Laws CA Final Study Material
Paper 6E: Global Financial Reporting Standards CA Final Study Material
Paper 6F: Multidisciplinary Case Study
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.
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.
Check out the salary of a fresher CA in India on the basis of job profiles, skills, cities, and companies.
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.