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Download ICAI CA Final Study Material Nov 2023 in PDF Format

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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.

CA Final coaching classes for Nov 2024

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.

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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 1Initial Pages 
 Chapter 1: Framework for Preparation and Presentation of Financial Statements 
 Chapter 2: Ind AS on Presentation of Items in the Financial StatementsUnit 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 PoliciesUnit 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 StandardsUnit 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 2Initial Pages 
 Chapter 7: Ind AS on Assets of the Financial StatementsUnit 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 3Initial Pages 
 Chapter 9: Ind AS on Liabilities of the Financial StatementsUnit 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 StatementsUnit 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 StatementsUnit 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 InstrumentsUnit 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 4Initial Pages 
 Chapter 13: Business Combination and Corporate Restructuring 
 Chapter 14: Consolidated Financial StatementsUnit 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 
VSI CA Final Nov 2022 Rankers

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Paper 1: Financial Reporting Study Material CA New Scheme 2024

Module 1Initial Pages
Chapter 1:Introduction to Indian Accounting StandardsIntroduction to Indian Accounting Standards
Chapter 2:Conceptual Framework for Financial Reporting under Indian Accounting Standards (Ind AS)Conceptual Framework for Financial Reporting under Indian Accounting Standards (Ind AS)
Chapter 3: Ind AS on Presentation of Items in the Financial StatementsUnit 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 4: Ind AS on Measurement based on Accounting PoliciesUnit 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”
Annexure :Division II of Schedule III to the Companies Act, 2013
Module 2Initial Pages
Chapter 6: Ind AS on Assets of the Financial StatementsUnit 1: Ind AS 2 “Inventories”
Unit 2: Ind AS 16 “Property, Plant and Equipment”
Unit 3: Ind AS 23 “Borrowing Costs”
Unit 4: Ind AS 36 “Impairment of Assets”
Unit 5: Ind AS 38 “Intangible Assets”
Unit 6: Ind AS 40 “Investment Property”
Unit 7: Ind AS 105 “Non-current Assets Held for Sale and Discontinued Operations”
Unit 8: Ind AS 116 “Leases”
Chapter 7: Other Indian Accounting StandardsUnit 1: Ind AS 41 “Agriculture”
Unit 2: Ind AS 20 “Accounting for Government Grants and Disclosure of Government Assistance”
Unit 3: Ind AS 102 “Share Based Payment”
Module 3Initial Pages
Chapter 8: Ind AS on Liabilities of the Financial StatementsUnit 1: Ind AS 19 “Employee Benefits”
Unit 2: Ind AS 37 “Provisions, Contingent Liabilities and Contingent Assets”
Chapter 9: Ind AS on Items impacting the Financial StatementsUnit 1: Ind AS 12 “Income Taxes”
Unit 2: Ind AS 21 “The Effects of Changes in Foreign Exchange Rates”
Chapter 10: Ind AS on Disclosures in the Financial StatementsUnit 1: Ind AS 24 “Related Party Disclosures”
Unit 2: Ind AS 33 “Earnings per Share”
Unit 3: Ind AS 108 “Operating Segments”
Chapter 11: Accounting and Reporting of Financial InstrumentsUnit 1: Financial Instruments: Scope and Definitions
Unit 2: Classification and Measurement of Financial Assets and Financial Liabilities
Unit 3: Financial Instruments: Equity and Financial Liabilities
Unit 4 : Derivatives and Embedded Derivatives
UUnit 5: Recognition and Derecognition of Financial Instruments
Unit 6: Hedge Accounting
Unit 7: Disclosures
Comprehensive IllustrationsComprehensive Illustrations
Module 4Initial Pages
Chapter 12: Ind AS 103 “Business Combinations”Ind AS 103 “Business Combinations”
Chapter 13: Consolidated and Separate Financial Statements of Group EntitiesUnit 1 : Introduction to Consolidated and Separate Financial Statements
Unit 2 : Important Definitions
Unit 3 : Consolidated Financial Statements
Unit 4 : Ind AS 110: Consolidation Procedure for Subsidiaries
Unit 5 : Ind AS 111: Joint Arrangements
Unit 6 : Ind AS 28: Investment in Associates & Joint Ventures
Unit 7 : Ind AS 27: Separate Financial Statements
Unit 8 : Disclosures
Chapter 14: Ind AS 101 “First-time Adoption of Indian Accounting Standards”First-time Adoption of Indian Accounting Standards
Chapter 15: Analysis of Financial StatementsAnalysis of Financial Statements
Chapter 16: Professional and Ethical Duty of a Chartered AccountantProfessional and Ethical Duty of a Chartered Accountant
Chapter 17: Accounting and TechnologyAccounting and Technology

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 1Initial 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

    Get all the details about the CA Final Course

    Paper 2: Advance Financial Management Study Material CA New Scheme

    Module 1Initial Pages
    Chapter 1: Financial Policy and Corporate StrategyFinancial Policy and Corporate Strategy
    Chapter 2: Risk ManagementRisk Management
    Chapter 3: Advanced Capital Budgeting DecisionsAdvanced Capital Budgeting Decisions
    Chapter 4: Security AnalysisSecurity Analysis
    Chapter 5: Security ValuationSecurity Valuation
    Chapter 6: Portfolio ManagementPortfolio Management
    Chapter 7: SecuritizationSecuritization
    Chapter 8: Mutual FundsMutual Funds
    Chapter 9: Derivatives Analysis and ValuationDerivatives Analysis and Valuation
    Chapter 10: Foreign Exchange Exposure and Risk ManagementForeign Exchange Exposure and Risk Management
    Chapter 11: International Financial ManagementInternational Financial Management
    Chapter 12: Interest Rate Risk ManagementInterest Rate Risk Management
    Chapter 13: Business ValuationBusiness Valuation
    Chapter 14: Mergers, Acquisitions and Corporate RestructuringMergers, Acquisitions and Corporate Restructuring
    Chapter 15: Startup FinanceStartup 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 1Initial Pages
    Chapter 1: Quality ControlQuality Control
    Chapter 2: General Auditing Principles and Auditors ResponsibilitiesGeneral Auditing Principles and Auditors Responsibilities
    Chapter 3: Audit Planning, Strategy and ExecutionAudit Planning, Strategy and Execution
    Chapter 4: Materiality, Risk Assessment and Internal ControlMateriality, Risk Assessment and Internal Control
    Chapter 5: Audit EvidenceAudit Evidence
    Chapter 6: Completion and ReviewCompletion and Review
    Chapter 7: ReportingReporting
    Module 2Initial Pages
    Chapter 8: Specialised AreasSpecialised Areas
    Chapter 9: Audit-related ServicesAudit-related Services
    Chapter 10: Review of Financial InformationReview of Financial Information
    Chapter 11: Prospective Financial Information and Other Assurance ServicesProspective Financial Information and Other Assurance Services
    Chapter 12: Digital Auditing & AssuranceDigital Auditing & Assurance
    Chapter 13: Group AuditsGroup Audits
    Chapter 14: Special Features of Audit of Banks & Non-Banking Financial CompaniesSpecial Features of Audit of Banks & Non-Banking Financial Companies
    Module 3Initial Pages
    Chapter 15: Overview of Audit of Public Sector UndertakingsOverview of Audit of Public Sector Undertakings
    Chapter 16: Internal AuditInternal Audit
    Chapter 17: Due Diligence, Investigation & Forensic AuditDue Diligence, Investigation & Forensic Audit
    Chapter 18: Emerging Areas: Sustainable Development Goals (SDG) & Environment, Social and Governance (ESG) AssuranceEmerging Areas: Sustainable Development Goals (SDG) & Environment, Social and Governance (ESG) Assurance
    Chapter 19: Professional Ethics & Liabilities of AuditorsProfessional 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.

    Part-I: Corporate LawsModule-1Initial 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-2Initial Pages 
    Section-A: Company LawChapter 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 LawsChapter 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 LawsModule-3Initial 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 MakingInitial 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 ControlInitial 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 StudyInitial PagesChapter 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

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

    Paper 6C: International Taxation CA Final Study Material

    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.

    Part I: Direct Tax Laws 
    Module 1Initial 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 2Initial 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 3Initial 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 4Initial 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 1Initial 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 2Initial 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 TaxUnit I: Payment of Tax, Interest and Other Amounts
    Unit II: Tax Deduction at Source and Collection of Tax at Source
     Chapter 13: Returns 
     
    Module 3Initial 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 – 4Initial Pages 
     Chapter 1: Levy of and Exemptions from Customs DutyUnit 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 PolicyUnit I: Introduction to FTP
    Unit II: Basic Concepts relating to Export Promotion Schemes under FTP

    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.

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