ICAI CA Final Syllabus 2026: Check Section-wise Exam Syllabus Here (Revised)
CA Final 2025 ( CA Final )
Registration - 3 Nov '25 - 16 Nov '25
ICAI CA syllabus 2026 has been prescribed by the Institute of Chartered Accountants of India (ICAI). The CA syllabus 2026 for Final course includes all topics related to taxation, auditing and business law. Candidates in the CA Final course have to clear all the papers of both groups to be certified as a Chartered Accountant. The syllabus of all CA course levels are vast and tough, but the syllabus of CA Final is the toughest, and it takes a minimum of 3-4 attempts to clear the exam. Read all about CA exam syllabus for Final course below.
CA Final Syllabus consists of the following Papers:
GROUP I
Paper-1: Financial Reporting
Paper-2: Advanced Financial Management
Paper-3: Advanced Auditing, Assurance and Professional Ethics
GROUP II
Paper-4: Direct Tax Laws & International Taxation
Paper-5: Indirect Tax Laws
Paper-6: Integrated Business Solutions (Multidisciplinary Case Study with Strategic Management)
- ICAI CA Final Course Syllabus: Key Highlights
- CA Final Course - New Scheme of Education and Training
- CA Syllabus - Final New Scheme of Education and Training - Previous
- CA Final Syllabus – Old Scheme of Education and Training
- CA Final Syllabus: Books and Study Material
- FAQs on CA Final syllabus
ICAI CA Final Course Syllabus: Key Highlights
CA Final syllabus is vast and requires a lot of time for coverage and preparation. Coaching is highly recommended for aspirants. Given below are some of the key aspects of CA Final exam syllabus. Candidates preparing for the course level exam must keep the following in mind:
- Candidates have to complete the CA syllabus 2026 of Final course level within a given time frame.
- The CA Final exam was earlier conducted twice a year but from this year, it is being conducted thrice - May, September and January
- Passing marks for CA Final is overall 50 per cent marks in aggregate and 40 per cent in each paper
- Candidates have to clear both groups of CA Final course to be certified as a CA
- The CA exam syllabus of Final course (both groups) is vast and needs a lot practice
- To cover the syllabus of CA Final exam, one needs to have a good grip on Mathematics, Accountancy, Statistics, Finance and Economy.
- Students can use the study material provided (sample papers, mock test papers, live sessions) by the ICAI for covering the CA Final exam syllabus
- ICAI has started to conduct Mock Test series for CA Final test takers. One must not miss it.
- The CA Final Mock Test Series is conducted in both offline and online modes, for the ease of students.
Check below key highlights of ICAI CA Final syllabus 2026:
| ICAI CA Final Exam |
CA Final Exam Details |
|---|---|
| Exam Name |
Chartered Accountancy (CA) Final exam |
| Exam Conducting body |
ICAI |
| Exam Mode |
Computer based test mode |
| CA Syllabus: Number of papers |
6 |
| Frequency (from 2025 onwards) |
Twice in a year:
|
| Level of Difficulty |
Tough |
| Number of attempts allowed |
Multiple |
Also Read:
Commonly asked questions
CA Final has six papers in both course groups (New scheme and Old scheme). Here are the paper topics for CA Final Group 1 and CA Final Group 2.
CA Final Group 1: Financial Reporting, Strategic Financial Management, Advanced Auditing and Professional Ethics, Corporate and Economic Laws, Strategic Cost Management and Performance Evaluation, Risk Management, Financial Services and Capital Markets, International Taxation, Economic Laws, Global Financial Reporting Standards, Multidisciplinary Case Study, Direct Tax Laws and International Taxation and Indirect Tax Laws.
CA Final Group 2: Financial Reporting, Strategic Financial Management, Advanced Auditing and Professional Ethics, Corporate and Allied Laws, Advanced Management Accounting, Information Systems Control and Audit, Direct Tax Laws, Indirect Tax Laws
Typically, 6 to 12 months are needed to cover the CA Final exam syllabus. Those who are pursuing only CA course will need a minimum of 6-8 months, whereas working professionals balancing job with CA course will need 9-12 months. Those who have made previous attempts in CA Final, may be able to cover the syllabus in 6 months. But in all scenarios, one needs to study in a focused manner as the syllabus is vast and requires in-depth study. About 2-3 months are needed for practice and revision only.
To cover the CA Final exam syllabus effectively:
· Start with tough topics so that you can revisit them later if need be
· Do regular practice and revision of tricky topics
· Join study groups for problem solving
· Attend ICAI lectures and online sessions for guidance
CA Final Course - New Scheme of Education and Training
Check the table below for detailed breakdown of CA Final course syllabus under new scheme of Education and Training. Candidates have to prepare and clear six papers under the new scheme. If they do not clear a paper, they have to appear for all papers gain. Each paper has several sub topics which need complete focus during preparation.
| CA Final Syllabus Group I |
Chapters |
|---|---|
| Paper-1: Financial Reporting |
Introduction to Indian Accounting Standards Conceptual Framework for Financial Reporting under Indian Accounting Standards (Ind AS) Ind AS on Presentation of General Purpose Financial Statements Ind AS on Measurement based on Accounting Policies Ind AS 115 “Revenue from Contracts with Customers” Annexure: Division II of Schedule III to the Companies Act, 2013 Ind AS on Assets of the Financial Statements Other Indian Accounting Standards Ind AS on Liabilities of the Financial Statements Ind AS on Items impacting the Financial Statements Ind AS on Disclosures in the Financial Statements Accounting and Reporting of Financial Instrument Ind AS 103 “Business Combinations” Consolidated and Separate Financial Statements of Group Entities Ind AS 101 “First-time Adoption of Ind AS” Analysis of Financial Statements Professional and Ethical Duty of a Chartered Accountant Accounting and Technology |
| Paper-2: Advanced Financial Management |
Financial Policy and Corporate Strategy Risk Management Advanced Capital Budgeting Decisions Security Analysis Security Valuation Portfolio Management Securitization Mutual Funds Derivatives Analysis and Valuation Foreign Exchange Exposure and Risk Management International Financial Management Interest Rate Risk Management Business Valuation Mergers, Acquisitions and Corporate Restructuring Startup Finance |
| Paper-3: Advanced Auditing, Assurance and Professional Ethics |
Module 1 Quality Control General Auditing Principles and Auditors Responsibilities Audit Planning, Strategy and Execution Materiality, Risk Assessment and Internal Control Audit Evidence Completion and Review Reporting
Module 2 Specialised Areas Audit-related Services Review of Financial Information Prospective Financial Information and Other Assurance Services Digital Auditing & Assurance Group Audits Special Features of Audit of Banks & Non-Banking Financial Companies
Module 3 Overview of Audit of Public Sector Undertakings Internal Audit Due Diligence, Investigation & Forensic Accounting Emerging Areas: Sustainable Development Goals (SDG) & Environment, Social and Governance (ESG) Assurance Professional Ethics & Liabilities of Auditors |
| CA Final Syllabus Group 2 |
Chapters |
| Paper-4: Direct Tax Laws & International Taxation |
Module 1 Basic Concepts Incomes which do not form part of Total Income Profits and Gains of Business or Profession Capital Gains Income from Other Sources Income of Other Persons included in Assessee’s Total Income Aggregation of Income, Set Off or Carry Forward of Losses Deductions from Gross Total Income
Module 2 Assessment of Various Entities Assessment of Trusts and Institutions, Political Parties and Other Special Entities Tax Planning, Tax Avoidance and Tax Evasion Taxation of Digital Transactions Crossword Puzzle
Module 3 Deduction, Collection and Recovery of Tax Income Tax Authorities Assessment Procedure Appeals and Revision Dispute Resolution Miscellaneous Provisions Provisions to Counteract Unethical Tax Practices Tax Audit and Ethical Compliances Questions based on Significant Select Cases Crossword Puzzle
Module 4 Non Resident Taxation Double Taxation Relief Advance Rulings Transfer Pricing Fundamentals of BEPS Application and Interpretation of Tax Treaties Overview of Model Tax Conventions Latest Developments in International Taxation Annexure Crossword Puzzle |
| Paper-5: Indirect Tax Laws |
Module 1 Supply under GST Charge of GST Place of Supply Exemptions from GST Time of Supply Value of Supply
Module 2 Input Tax Credit Registration Tax Invoice, Credit and Debit Notes Accounts and Records; E-way Bill Payment of Tax Electronic Commerce Transactions Returns
Module 3 Import and Export Under GST Refunds Job Work Assessment and Audit Inspection, Search, Seizure and Arrest Demands and Recovery Liability to Pay in Certain Cases Offences and Penalties and Ethical Aspects under GST Appeals and Revision Advance Ruling Miscellaneous Provisions Customs and FTP
Module 4 Levy of and Exemptions from Customs Duty Types of Duty Classification of Imported and Export Goods Valuation under the Customs Act, 1962 Importation and Exportation of Goods Warehousing Refund Foreign Trade Policy |
| Paper-6: Integrated Business Solutions (Multidisciplinary Case Study with Strategic Management) |
Case Studies |
Download:
Commonly asked questions
CA Final is a very high difficulty level exam and it is very, very tough to clear in the first attempt. The pass percentage of CA Final is usually 25-30 percent in every session so one can understand how difficult is it to actually clear the CA Final papers in first attempt. Any student usually needs 2-3 attempts to clear the CA Final exam.
The CA Final has 6 papers. As per the exam pattern, CA Final Papers 1, 2, 3, 4 and 5 have 30 multiple-choice questions (MCQs) and 70 illustrative questions, whereas Paper 6 has 40 MCQs and 60 subjective questions. The questions are case study-based. There are five case studies and students have to attempt four.
CA Syllabus - Final New Scheme of Education and Training - Previous
Previously, CA Final had 8 papers under the new scheme. Now it has been reduced to 6. Students have to clear all six papers of CA Final, both groups to be certified as a Chartered Accountant. Check the table below for the CA syllabus of Final exam (previous):
| CA Final Syllabus (Previous) |
|
|---|---|
| Paper-1: Financial Reporting |
Paper-6C: International Taxation |
| Paper-2: Strategic Financial Management |
Paper-6D: Economic Laws |
| Paper-3: Advanced Auditing and Professional Ethics |
Paper-6E: Global Financial Reporting Standards |
| Paper-4: Corporate and Economic Laws |
Paper-6F: Multidisciplinary Case Study |
| Paper-5: Strategic Cost Management and Performance Evaluation |
Paper-7: Direct Tax Laws and International Taxation |
| Paper-6A: Risk Management |
Paper-8: Indirect Tax Laws |
| Paper-6B: Financial Services and Capital Markets |
|
Also Read:
Commonly asked questions
The time duration of ICAI CA exams varies for each paper. For some papers, the duration is three hours whereas for some papers it is two hours. The time limit of CA Foundation paper 3 and 4 is 2 hours and for the rest of the papers across levels is three hours. There is no sectional time limit in the CA exams. Candidates have to solve the paper in the given time frame. They must prepare in such a way that they are able to solve maximum questions in the given time limit.
The CA exams are conducted one paper per day and there is no break in between. Candidates have to complete the paper in one go.
The difficulty level of CA Final exams is the highest among all the as the course is vast and extensive. The CA Final exam includes papers such as Corporate & Economic Laws Part I: Corporate Law, Economic Laws, Strategic Cost Management and Performance Evaluation, Direct Tax Laws & International Taxation, Goods and Services Tax, Direct Tax Laws & International Taxation, etc. which are tough to crack. The pass percentage of CA Final exams is low as low as 25 per cent in a particular session and students need multiple attempts to clear this level. Even after completing the CA Foundation and CA Intermediate levels, candidates find it tough to clear the CA Final level.
CA Final Syllabus – Old Scheme of Education and Training
In the Old scheme CA Final syllabus too, there were 8 papers. Check below the table for CA exam syllabus of Final course under Old scheme:
| CA Syllabus for Final – Old Scheme of Education and Training |
|
|---|---|
| Paper – 1 : Financial Reporting |
Paper – 5 : Advanced Management Accounting |
| Paper – 2 : Strategic Financial Management |
Paper – 6 : Information Systems Control and Audit |
| Paper – 3 : Advanced Auditing and Professional Ethics |
Paper – 7 : Direct Tax Laws |
| Paper – 4 : Corporate and Allied Laws |
Paper – 8 : Indirect Tax Laws |
Commonly asked questions
If a candidate is unable to clear the CA Final course exam in the first attempt, they can reappear. The initial registration for Final Course is valid for five years, which means each candidate gets 10 attempts. After five years, they can register again for the next five years. The certificate to practice Chartered Accountancy as a profession is given to any student by the ICAI only after they clear the final level. Irrespective of the number of attempts they have made to clear it. Until they clear the CA Final level and get the certificate, they cannot practice as a professional.
CA Final exam had been conducted twice in a year. From 2025 onwards the CA Final exam will be held in September as well. Thus, going forward, there will be three CA Final sessions in a year - January, May and September.
Eligibility criteria for the session depends on candidate's current stage in the CA course. Candidates can repeat the papers in the next session only if he/she meets the criteria. Registration for CA Final May exams start in March and for CA Final September exams, it starts in August. The window to register for CA Final January exam will open in November.
CA Final Syllabus: Books and Study Material
For CA Final exam preparation, ICAI study material is considered the best. The ICAI provides free PDFs of study material including notes, sample papers, previous years’ question papers and mock test series. ICAI question banks for CA Final exams are the best for practice purpose. Apart from ICAI study material, candidates can study from reference books available in the market. Listed below are some popular reference books for CA Final syllabus coverage and exam preparation:
- Accounting Standards by M P Vijay Kumar CA Parveen Jindal
- Accounting Standards by D.S Rawat
- CA Praveen Sharma Accounting Standard & INDAs
- SFM Module with Solution by Rahul Malkan
- CA Final SFM by V Pattabhi Ram & SD Bala
- CA Final SFM by Mayank Kothari
- CA Final SFM by Gaurav Jain
- CA Munish Bhandari (HandBook)
- SFM Module with Solution by Rahul Malkan
- CA Final SFM by V Pattabhi Ram & SD Bala
- CA Final SFM by Mayank Kothari
- CA Final SFM by Gaurav Jain
- CA Kamal Garg Old and New Syllabus Both
- CA Kamal Garg Class Notes New Syllabus book
- CA Pankaj Garg Old Syllabus
- CA Pankaj Garg New Syllabus
- Allied Laws HANDBOOK by Kamal Garg
- Handbook on CA Final Law by G.Sekar B Saravana Prasath
- CA/CMA Final DT Compiler by Bhanwar Borana
- CA/CMA Final DT Compact 3.0 by Bhanwar Borana
- CA/CS/CMA Final –IDT Summary Book by CA Yashwant Mangal
- CA Final IDT Questionnaire + MCQ books by CA Yashwant Mangal
- CA Final Audit Drone Chart Book by CA Sarthak Jain
- CA Final DT Summary Book by CA Shubham Singhal
Commonly asked questions
There is no particular number of months for CA Final exam preparation. The time required by one student may be less or more than the other student. It is any way tough to crack the CA Final course level in one attempt. Students require about 2-3 attempts to clear the course level. One needs to study continuously.
CA Final preparation requires a minimum of 10-12 hours of daily study. With time, one may need to increase the duration to 14 hours. CA Final is a tough exam, so one needs to understand that every study hour is important. Students should have a time bound plan of activities for those 10-12 hours, which should include syllabus coverage, practice sessions and revision. Is it important to ensure the time put in daily is productive and focused.
FAQs on CA Final syllabus
Check here Frequently Asked Questions(FAQs) related to CA syllabus of Final course level:
Commonly asked questions
CA Final is the last course level but the toughest one. The syllabus of ICAI CA Final course includes the following topics:
- Financial Reporting
- Strategic Financial Management
- Advanced Auditing and Professional Ethics
- Corporate and Economic Laws
- Strategic Cost Management and Performance Evaluation
- Risk Management
- Financial Services and Capital Markets
- International Taxation
- Economic Laws
- Global Financial Reporting Standards
- Multidisciplinary Case Study
- Direct Tax Laws and International Taxation
- Indirect Tax Laws
The minimum passing marks in this course level is all 40 per cent per paper.
ICAI CA Foundation is the first level of the course. This level may be considered the easiest of all the courses. The syllabus of ICAI CA Foundation includes the following topics:
- Principles and Practice of Accounting
- Business Laws and Business
- Correspondence and Reporting
- Business Mathematics
- Logical Reasoning and Statistics
- Business Economics
- Business and Commercial Knowledge
Candidates need to clear all the papers relate to these subjects in order to move to Intermediate level. The minimum score requirement id 40 per cent in every paper.
CA Final syllabus is vast and requires rigorous practice. Thus, it is always advised to take coaching classes for CA course. Coaching classes help you in studying in an organized and disciplined manner on daily basis. They provide exhaustive study material and guidance in covering the syllabus in such a way that the students grasps concepts clearly. Continuous support helps students stay motivated in the long journey of becoming a CA.
It is not easy to crack CA Final by self study as one needs guidance and mentorship at various stages of preparation. Most of the CA students opt for coaching as it helps them study in a disciplined and dedicated manner. However, one can also crack the CA Final course level by self-study, if they are determined, dedicated and disciplined in their preparation. Also refer to the study material provided by the ICAI. To prepare by self study, one will need to first set clear goals, make a study time table and prioritise subjects. They will need to allocate a good number of hours daily to study. Practice test and revision are integral part of exam preparation, so the practice a good number of previous years question papers and sample papers.
CA Final has six papers in both course groups (New scheme and Old scheme). Here are the paper topics for CA Final Group 1 and CA Final Group 2.
CA Final Group 1: Financial Reporting, Strategic Financial Management, Advanced Auditing and Professional Ethics, Corporate and Economic Laws, Strategic Cost Management and Performance Evaluation, Risk Management, Financial Services and Capital Markets, International Taxation, Economic Laws, Global Financial Reporting Standards, Multidisciplinary Case Study, Direct Tax Laws and International Taxation and Indirect Tax Laws.
CA Final Group 2: Financial Reporting, Strategic Financial Management, Advanced Auditing and Professional Ethics, Corporate and Allied Laws, Advanced Management Accounting, Information Systems Control and Audit, Direct Tax Laws, Indirect Tax Laws
After completing CA Final course, students can start independent practice or join an auditing firm as chartered accountant or analyst. If they join an auditing firm or a company, then they can seek full-time employment. Top job options for certified CAs are Finance Manager, Tax Manager, Certified Public Accountant, Teacher, Civil or Government Service, to name a few. They can also go for other professional courses such as MBA/PGDM to make a career in corporate finance. If one wishes to start independent practice, they need to set up a firm as a sole-proprietorship or in partnership. Also Read: CA career scope and job profiles
No, there is no difference in the difficulty level of the sessions of CA Final exam. The CA Final question papers are set on the basis of the course syllabus, and given that the chapters are too vast, the exam papers are tough, irrespective of the exam session.
For CA Final exam preparation, the best study material is provided by the ICAI. It includes sample papers series, previous years' questions papers, mock tests, subject specific books. The ICAI also conducts online sessions withe experts. Apart from these, students can refer to the following books:
· Accounting Standards by M P Vijay Kumar CA Parveen Jindal
· SFM Module with Solution by Rahul Malkan
· Strategic Financial Management book authored by A.N. Sridha
· CA Kamal Garg Old and New Syllabus Both
· CA Abhishek Bansal Handbook
· CA. Vinod Gupta Direct Taxes Modules for CA Final
CA Final Exam
Student Forum
Anything you would want to ask experts?Answered a month ago
For CA Final exam preparation, the best study material is provided by the ICAI. It includes sample papers series, previous years' questions papers, mock tests, subject specific books. The ICAI also conducts online sessions withe experts. Apart from these, students can refer to the following books:
·
A
Contributor-Level 6
Answered a month ago
Typically, 6 to 12 months are needed to cover the CA Final exam syllabus. Those who are pursuing only CA course will need a minimum of 6-8 months, whereas working professionals balancing job with CA course will need 9-12 months. Those who have made previous attempts in CA Final, may be able to cove
N
Contributor-Level 6
Answered a month ago
No, candidates do not need to create fresh login for every attempt of CA Final exam. Students can register for the CA Final exam with the ICAI login created for the first time. The same login ID remains valid for the entire course. Students must note that to register for the CA Final exam, they have
A
Contributor-Level 6
Answered a month ago
CA Final form correction window opens on the next day of exam form submission deadline. The application form correction window remains open for 2 days during which candidates can login to SSP portal and edit CA Final course group, test city and medium of exam. No other field of the application form
Contributor-Level 10
Answered 2 months ago
CA Final syllabus is vast and requires rigorous practice. Thus, it is always advised to take coaching classes for CA course. Coaching classes help you in studying in an organized and disciplined manner on daily basis. They provide exhaustive study material and guidance in covering the syllabus in su
N
Contributor-Level 6
Answered 2 months ago
There is no particular number of months for CA Final exam preparation. The time required by one student may be less or more than the other student. It is any way tough to crack the CA Final course level in one attempt. Students require about 2-3 attempts to clear the course level. One needs to study
S
Contributor-Level 6
Answered 2 months ago
CA Final preparation requires a minimum of 10-12 hours of daily study. With time, one may need to increase the duration to 14 hours. CA Final is a tough exam, so one needs to understand that every study hour is important. Students should have a time bound plan of activities for those 10-12 hours, wh
J
Contributor-Level 6
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