Download ICAI CA Final Study Material Dec 2021 in PDF Format

                     

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 Dec 2021 for both Old (English and Hindi both) and New Syllabus. The CA Final Study Material PDF provided on this page is applicable for Dec 2021 onward attempt.

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.

CA Final Study Material Download can be done from this page. Other than CA Final Old Syllabus and CA Final Study Material, you can also download CA Final Practice Manual from this page.

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

Download (New Syllabus) CA Final Study Material Online

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
Annexure
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

Paper 3: Advanced Auditing and Professional Ethics CA Foundation 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 Foundation 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, SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2009 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 Foundation 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.

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.

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 EntitiesAnnexures
Chapter 13: Charitable or Religious Trusts or 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: Settlement of Tax Cases
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.

Download CA Final Old Syllabus Study Material

English Medium

Download CA Final Study Material

CA Final Practice Manual

Hindi Medium

Download CA Final Study Material

Paper 2: Strategic Financial Management

English Medium

Download CA Final Study Material

Download Practice Manual

Hindi Medium

Download CA Final Study Material

Paper 3: Advanced Auditing and Professional Ethics

English Medium

CA Final Study Material

Practice Manual

Hindi Medium

CA Final Study Material

Practice Manual

Paper 4: Corporate and Allied Laws

English Medium

CA Final Study Material

Module 1Initial Pages
Chapter1 -Declaration and Payment of Dividend
Chapter 2- Accounts and Audit
Chapter 3 – Appointment and Qualification of Directors
Chapter 4- Appointment and Remuneration of Managerial Personnel
Chapter 5 – Meetings of Board and Its Powers
Chapter 6- Inspection Inquiry and Investigation
Chapter 7- Compromises, Arrangements and Amalgamations
Chapter 8- Prevention of Oppression and Mismanagement
Chapter 9- Revival and Rehabilitation of Sick Companies
Chapter 10 – Winding-Up
Chapter 11- Producer Companies
Chapter 12- Companies incorporated outside India
Chapter 13- Offences and penalties
Chapter 14- E-governance
Chapter 15- National Company Law tribunal and appellate tribunal
Chapter 16- Special Courts
Chapter 17- Miscellaneous Provisions
chapter 18- Corporate secretarial practice-drafting of resolution, minutes, notices and reports
Chapter 19 – Insolvency and Bankruptcy Code, 2016
Module 2Initial Pages
Chapter 20- The Securities and Exchange Board of India (SEBI) Act, 1992
Chapter 21- The Securities Contracts (Regulation) Act, 1956
Revised Chapter 22 : FEMA applicable from Dec 2020 examination
Chapter 23- The Competition Act, 2002
Chapter 24- Overview of Banking Regulation Act, 1949, the Insurance Act, 1938, the Insurance Regulatory and Development Authority Act, 1999, the Securitisation and Reconstruction of Financial Assets and Enforcement of security Interest Act, 2002
Chapter 25- Prevention of Money Laundering Act, 2002
Chapter 26- Interpretation of Statutes, Deeds and Documents

Hindi Medium

 CA Final Study Material

Practice Manual

Paper 5: Advanced Management Accounting

English Medium

CA Final Study Material

Practice Manual

Hindi Medium

CA Final Study Material

Practice Manual

Paper 6: Information Systems Control and Audit

English Medium

CA Final Study Material

Practice Manual

Hindi Medium

CA Final Study Material

Practice Manual

Paper 7: Direct Tax Laws and International Taxation

CA Final Study Material

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 EntitiesAnnexures
Chapter 13: Charitable or Religious Trusts or 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: Settlement of Tax Cases
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

Hindi Medium

CA Final Study Material

Paper 8: Indirect Tax Laws

CA Final Study Material

Download CA Final Mock Test Paper and Revision Test Papers

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. To help you save time and efforts we have arranged CA Final mock test papers, and revision question papers with solved answer keys for self-evaluation.

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 for 10 attempts for CA Final Exams.

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

Ans       Minimum of 60% or More is required to claim an exemption in CA Final Exams.

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

Ans        Students have six choices given in Elective Paper.

Ques 4- How many Subjects are there in CA Final (New/Old) Course?

Ans-     There are a total of 8 subjects in  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.