CA Final Syllabus

As per syllabus released by ICAI for CA Final exam under New Scheme, the topics included in CA Final Financial Reporting syllabus are as follows:

• 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

Typically, 6 to 12 months are needed to cover CA Final exam syllabus. Those who are pursuing only CA course will need a minimum of 6 to 8 months, whereas working professionals balancing job with CA course will need 9 to12 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 to 3 months are needed for practice and revision only.

To cover the CA Final exam syllabus:

·       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