ca final subjects and syllabus

CA Final New Syllabus and Subjects (New Course PDF)

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Searching for CA Final subjects implemented in the new course? You landed at an absolutely correct place. On this page, we have provided you the information regarding CA Final new syllabus and subjects.

The entire syllabus of CA Final is divided into 2 groups which is further divided into 8 subjects from which one has optional subjects in itself.

Every paper of CA Final new syllabus contains 100 marks each and from which you need to secure minimum 40% marks in each subject and 50% in aggregate of all the CA Final subjects.

Below, we have given the latest CA Final Syllabus as per the new scheme by ICAI. There is also a Downloads Section at the end of the syllabus, from where you can download the study material, all types of question papers, complete section-wise marks weightage, get a list of recommended CA Final books, and much more. 

Don’t miss out to check links to the following important things:

Secrets to achieve a good rank along with high marks in the upcoming CA Final Exam,

Tips for revising complete syllabus in just one month.

CA Final New Syllabus and SubjectsDownload PDF

CA Final Subjects for New Syllabus

Paper No. Subjects
Group I
Paper 1Financial Reporting
Paper 2Strategic Financial Management
Paper 3Advanced Auditing and Professional Ethics
Paper 4 Corporate and Economic Laws
Group II
Paper 5Strategic Cost Management and Performance Evaluation
Paper 6ARisk Management
Paper 6BFinancial Services and Capital Markets
Paper 6CInternational Taxation
Paper 6DEconomic Laws
Paper 6EGlobal Financial Reporting Standards
Paper 6FMultidisciplinary Case Study
Paper 7 Direct Tax Laws and International Taxation
Paper 8Indirect Tax Laws

CA Final Syllabus May 2020 (as per revised scheme)

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 

Paper 2: Strategic Financial Management (100 Marks)

1Financial Policy and Corporate Strategy 
2Risk Management
3Security Analysis
4Security Valuation
5Portfolio Management
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

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

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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
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
4Finance and Financial Management
5Management Accounting
6Corporate Laws
7 Business 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 

CA Final Downloads Section

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One time study of the syllabus is not enough in CA Final. You need to do revision multiple times. And we have something for that as well. 

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Ques 1. What is the exam pattern for Paper 6 of Final Course?

Ans. Paper 6 is an elective paper. It is an open book paper based on the case studies, The duration of this paper is 4 hours. The paper has 5 case studies questions out of which students have to answer any four.

Ques 2. How to change the Medium of Study?

Ans. You can change the medium of study only through the online correction window facility. Read more about it in our blog.

Ques 3. 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 you are confused about which institute to join for CA Final preparation or which is the best CA Institute for you?

Here is your answer—read how our students became All India Toppers in CA Exams.