Download ICAI CA Final Study Material May 2022 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 May 2022 for the New Syllabus (English and Hindi). The CA Final Study Material PDF provided on this page is applicable for May 2022 and onwards.

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 May 2022 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.



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

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

    Get all the details about the CA Final Course

    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 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 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 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 of 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.

    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.

    Download CA Final Mock Test Paper and Revision Test Papers May 2022

    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.

    Frequently Asked Questions

    Ques 1- How many times a student can attempt for 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 (New/Old) Course?

    Ans. There are a total of 8 subjects in the CA Final (New/Old) Course

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

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

    Ques 6- How to Get Rank in CA Final Examination?
    Ans-     Complete your whole syllabus, 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.