CA Final Syllabus & Subjects for Nov 2022 (Download PDF)

CA Final Syllabus for Nov 2022 – ICAI issues the CA Final syllabus and subjects on its official website. As ICAI slightly changed the syllabus, so the students are advised only to follow the new and revised ICAI CA Final syllabus 2022. Students can check out the revised syllabus and subjects for the CA Final exams in the BoS Knowledge portal on the ICAI website, or else you can check this page.

The ICAI CA Final Syllabus 2022 consists of 8 subjects that are divided into 2 groups. These 8 subjects cover financial reporting, management, advanced auditing, corporate laws, cost management and taxes. Furthermore, the 6th paper of the CA Final exams is an elective paper which means students can choose the subject for this paper.

Every paper of the CA Final Course consists of 100 marks. To clear the CA Final exams, students need to secure a minimum of 40% marks in each subject and 50% in aggregate of all the CA Final subjects. You need to prepare well, revise properly and solve enough CA Final papers including MTPs, and RTPs to get the best CA Final result.

In this article, you can check the updated CA Final syllabus and subjects for the November 2022 exams. We have also provided the direct download link for the CA Final Syllabus 2022 PDF.


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CA Final Syllabus and Subjects for Nov 2022

The CA Final Subjects for the Nov 2022 attempt are:

CA Final Group 1 Subjects (New Syllabus)

  1. Paper 1- Financial Reporting (100 Marks)
  2. Paper 2- Strategic Financial Management (100 Marks)
  3. Paper 3- Advanced Auditing and Professional Ethics (100 Marks)
  4. Paper 4- Corporate and Economic Laws (100 Marks)

CA Final Group 2 Subjects (New Syllabus)

  1. Paper 5- Strategic Cost Management and Performance Evaluation (100 Marks)
  2. Paper 6A- Risk Management (100 Marks)
  3. Paper 6B- Financial Services and Capital Markets (100 Marks)
  4. Paper 6C- International Taxation (100 Marks)
  5. Paper 6D- Economic Laws (100 Marks)
  6. Paper 6E- Global Financial Reporting Standards (100 Marks)
  7. Paper 6F- Multidisciplinary Case Study (100 Marks)
  8. Paper 7- Direct Tax Laws and International Taxation (100 Marks)
  9. Paper 8- Indirect Tax Laws (100 Marks)

Now, let’s check out the complete ICAI CA Final Syllabus 2022 and its marks distribution.

Paper 1: Financial Reporting (100 Marks)

1Framework for Preparation and Presentation of Financial Statements
2Application of Indian Accounting Standards (Ind AS)
3Indian Accounting Standards on Group Accounting
4Accounting and Reporting of Financial Instruments (as per Ind AS)
5Analysis of Financial Statements
6Integrated Reporting
7Corporate Social Responsibility Reporting

The ICAI has released the CA Final exam dates for the Nov 2022 attempt. As per the date sheet, the papers are scheduled from Nov 1 to Nov 16, 2022.


Paper 2: Strategic Financial Management (100 Marks)

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

    Get all the details about the CA Final Course


    Paper 3: Advanced Auditing and Professional Ethics (100 Marks)

    1Auditing Standards, Statements and Guidance Notes
    2Audit Planning, Strategy and Execution
    3Risk Assessment and Internal Control
    4Special aspects of Auditing in an Automated Environment
    5Audit of Limited Companies
    6Audit Reports
    7Audit Committee and Corporate Governance
    8Audit of Consolidated Financial Statements
    9Special features of audit of Banks, Insurance & Non Banking Financial Companies
    10Audit under Fiscal Laws
    11Audit of Public Sector Undertakings
    12Liabilities of Auditors
    13Internal Audit, Management and Operational Audit
    14Due Diligence, Investigation and Forensic Audit
    15Peer Review and Quality Review
    16Professional Ethics


    Paper 4: Corporate and Economic Laws (100 Marks)

    Part I: Corporate Laws (70 Marks)

    Section A: Company Law
    1The Companies Act, 2013
    2Corporate Secretarial Practice
    Section B: Securities Laws
    1The Securities Contract (Regulation) Act, 1956 and the Securities
    Contract (Regulation) Rules, 1957
    2The Securities Exchange Board of India Act, 1992

    Part II: Economic Laws (30 Marks)

    1The Foreign Exchange Management Act, 1999
    2The Securitisation and Reconstruction of Financial Assets and Enforcement of
    Security Interest Act, 2002
    3The Prevention of Money Laundering Act, 2002
    4Foreign Contribution Regulation Act, 2010
    5The Arbitration and Conciliation Act, 1996
    6The Insolvency and Bankruptcy Code, 2016

    To get the CA Final study material, students can visit the following link.

    Paper 5: Strategic Cost Management and Performance Evaluation (100 Marks)

    Part A: Strategic Cost Management and Decision Making

    Sub Part I: Strategic Cost Management
    1Introduction to Strategic Cost Management
    2Modern Business Environment
    3Lean System and Innovation
    4Cost Management Techniques
    5Cost Management for Specific Sectors
    Sub Part II: Strategic Decision Making
    1Decision Making
    2Pricing Strategies/ Decisions

    Part B: Performance Evaluation and Control

    Sub Part I: Performance Evaluation and Reporting
    1Performance Measurement and Evaluation
    2Divisional Transfer Pricing
    3Strategic Analysis of Operating Income
    Sub Part II: Managerial Control
    1Budgetary Control
    2Standard Costing

    Part C: Case Study

    1Case Study

    Paper 6A: Risk Management (100 Marks)

    1Introduction to risk
    2Source and evaluation of risks
    3Risk management
    4Evaluation of Risk Management Strategies
    5Risk model
    6Credit Risk Measurement and Management
    7Risk associated with Corporate Governance
    8Enterprise Risk Management
    9Operational Risk Management

    Paper 6B: Financial Services and Capital Markets (100 Marks)

    1Global Financial Markets
    2Impact of various Policies of Financial Markets
    3Capital Market – Primary
    4Capital Market – Secondary
    5Money Market
    6Institutions and Intermediaries
    7Commodity Market
    8Banking as source of Capital including NBFCs
    9Mutual Funds
    10Private Equity
    11Investment Banking
    12Credit Rating
    13Treasury Operations
    14Risk Management
    15Credit Derivatives
    16Leasing Decisions
    17Factoring
    18SEBI Guidelines

    Paper 6C: International Taxation (100 Marks)

    Part I: Taxation of International Transactions and Non-resident Taxation in India
    1Transfer Pricing provisions under the Income-tax Act, 1961
    2Other Provisions relating to taxation of international transactions and non-resident taxation
    under the Income-tax Act, 1961
    3Law and Procedures under the Black Money (Undisclosed Foreign Income and Assets) and
    Imposition of Tax Act, 2015
    Part II: Other aspects of International Taxation
    1Overview of Model Tax Conventions
    2Tax treaties, Application and Interpretation
    3Anti Avoidance Measures
    4Taxation of E-Commerce Transactions

    Paper 6D: Economic Laws (100 Marks)

    1World Trade Organization (WTO) covering its Role, Principles, Functions and
    Dispute Settlement Mechanism
    2Competition Act, 2002 and Rules/ Regulations
    3Real Estate (Regulation and Development) Act, 2016 [Central Act and Rules/ Regulations]
    4Insolvency and Bankruptcy Code, 2016 and Rules/ Regulations
    5Prevention of Money Laundering Act, 2002 and Rules/ Regulations
    6Foreign Exchange Management Act, 1999 and Rules/ Regulations
    7Prohibition of Benami Property Transactions Act, 1988 and Rules/ Regulations

    Paper 6E: Global Financial Reporting Standards (100 Marks)

    1Conceptual Framework for Financial Reporting as per IFRS
    2Application of International Financial Reporting Standards
    3Significant differences between IFRS and US GAAPs

    Paper 6F: Multidisciplinary Case Study (100 Marks)

    1Financial Accounting and Reporting
    2Audit and Assurance
    3Taxation
    4Finance and Financial Management
    5Management Accounting
    6Corporate Laws
    7Business Strategy and Management

    Paper 7: Direct Tax Laws and International Taxation (100 Marks)

    Part I: Direct Tax Laws (70 Marks)

    1Basis of charge, residential status, income which do not form part of total income,
    heads of income, income of other persons included in assessee’s total income, aggregation of income,
    set-off and carry forward of losses, deductions from gross total income, rebates and reliefs
    2Special provisions relating to companies and certain persons other than a company
    3Provisions relating to charitable and religious trust and institutions, political parties and
    electoral trusts
    4Tax Planning, Tax Avoidance & Tax Evasion
    5Collection & Recovery of Tax, Refunds
    6Income-tax Authorities, Procedure for assessment, Appeals and Revision
    7Settlement of Tax Cases, Penalties, Offences & Prosecution
    8Liability in Special Cases
    9Miscellaneous Provisions and Other Provisions

    Part II: International Taxation (30 Marks)

    1Taxation of international transactions and Non-resident taxation
    2Overview of Model Tax Conventions – OECD & UN
    3Application and interpretation of Tax Treaties
    4Fundamentals of Base Erosion and Profit Shifting

    Paper 8: Indirect Tax Laws (100 Marks)

    Part I: Goods and Services Tax (75 Marks)

    1Introduction to GST in India including Constitutional aspects
    2Levy and collection of CGST and IGST
    3Place of supply
    4Time and Value of supply
    5Input tax credit
    6Computation of GST liability
    7Procedures under GST including registration, tax invoice, credit and debit notes,
    electronic way bill, accounts and records, returns, payment of tax including tax deduction at source and
    tax collection at source, refund, job work
    8Liability to pay in certain cases
    9Administration of GST; Assessment and Audit
    10Inspection, Search, Seizure and Arrest
    11Demand and Recovery
    12Offences and Penalties
    13Advance Ruling
    14Appeals and Revision
    15Other provisions

    Part II: Customs & FTP (25 Marks)

    1Customs Law as contained in the Customs Act, 1962 and the Customs Tariff Act, 1975
    2Foreign Trade Policy to the extent relevant to the indirect tax laws

    Students can check out the recommended CA Final books for better preparation of their exams.

    CA Final Syllabus 2022 PDF

    Apart from just reading the syllabus, students should have a soft copy of it. So, we’ve mentioned the download link for the CA Final Syllabus pdf that is applicable for the November 2022 exams.

    CA Final Syllabus Nov 2022Download PDF

    Also, download the section-wise marking scheme for all the CA Final papers.

    Must Check: Essential tips every Chartered Accountancy student needs to get rank in CA Final Examination.

    CA Final Exam Pattern 2022

    After knowing the CA Final syllabus and subjects, students must also know about the exam pattern. It will help in preparing the study timetable. So, check the table to know the CA Final exam pattern for Nov 2022.

    CA FinalDetails
    Mode of examPen paper-based exam
    Medium of examHindi and English
    Duration of exam3 hours for each paper
    Total number of groups2
    Types of questionsSubjective and Objective
    Exam conducting bodyICAI
    Total number of papers8 as per both old and new syllabus
    Frequency2 times (May and November)
    Marking scheme100 marks for each paper
    Negative markingNo negative marking for wrong answers

    Final Words

    In this article, you have read about the CA Final syllabus and subjects, and the marking scheme of papers. To clear the exams, you should be well-informed about the CA Final law syllabus, CA Final SFM syllabus, CA Final costing syllabus and the rest of them. Knowing the syllabus will help in better preparation. Moreover, as the CA Final Syllabus is very vast, so students must prepare a study plan to complete it on time.

    FAQ Regarding the CA Final Syllabus and Subjects 2022

    Ques 1. How to download the CA Final syllabus pdf?

    Ans. Students can download the pdf of the ICAI Final syllabus from its official website.

    Ques 2. How many subjects are there in CA Final Course?

    Ans. There are 8 subjects in the CA Final course. These eight subjects are divided into two groups of 4 papers each.

    Ques 3. Is CA Final Exam hard to clear?

    Ans. Yes, CA Final exams are not easy to clear. You need to prepare very hard to clear this exam. The passing percentage for CA Final exam is around 8-10% which is less.

    Ques 4. Is self study enough for CA Final preparation, or do I need CA Coaching?

    Ans. CA Coaching is a good way to gain essential guidance instead of self-study. But if you are confused about which institute to join for CA Final preparation or the best CA institute for you, you can read this blog.