CA Final Syllabus

CA Final Syllabus
CA Final Syllabus
CA Final Syllabus

Do you want to know about CA syllabus, or searching for its topics, then you are in the right place, we will give you some information about the final syllabus.

The CA Final Subjects is divided into eight subjects, which are divided into two groups.

Learn:

Each paper of the CA Final has a hundred points in each paper, and in all subjects, you want to get a minimum of four hundred marks and all the CA want to get five hundred points in the combination of CA Final Subjects.

Download – CA Syllabus

CA Final Subjects

Paper No. Subjects
Paper 1Financial Reporting
Paper 2Strategic Financial Management
Paper 3Advanced Auditing and Professional Ethics
Paper 4 Corporate and Economic Laws
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

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CA Final 2019

CA Final 2019
CA Final 2019
CA Final

CA Final

CA Final 2019 – The Institute of Chartered Accountants of India (ICAI) conducted the May session of Final 2019 from May 27 to June 13 and the ICAI Result 2019 for CA will be declared in the first week of August tentatively. The admit card of CA 2019 was released in online mode on May 6. 2019 was conducted in pen and paper-based mode, and candidates had to Descriptive questions during this three hour time frame. Candidates must pass the Intermediate Level Examination for the required CA 2019 and you need to register for the on or before December 31, 2018. The registration 2019 began on February 20 and candidates could submit their application form till March 16.However, late submission of CA final 2019 registration was accepted with additional charge till March 23, ICAI will announce the results of the after two months in on-line mode. For more details regarding CA 2019 (old and revised scheme), check the details below.

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Note: Due to cyclone, June 13 exam of CA Final was postponed at some of CA Centres 2019, specifically at Bhuj, Bhavnagar, Gandhidham, Jamnagar, Junagadh and Rajkot. The same was rescheduled to e held on June 24, 2019 at same centres and same time.

CA IPCC Result 2019

CA Final 2019 – About

Full name Chartered Accountancy (CA) Final
Conducting Body The Institute of Chartered Accountants of India (ICAI)
Exam Level National
Exam Mode Pen and paper based
Type of questions Objective cum descriptive
Exam Duration Three hours per paper (except Paper 6 of the revised scheme)
Medium of Exam English/ Hindi
Number of Papers Eight

CA Final 2019: Dates

Event Date
CA Final registration 2019 ends December 31, 2018
Availability of online CA Final application forms 2019 February 20, 2019
Last date of CA Final 2019 application forms March 16, 2019
Extended date for registration by payment of late fee i.e., Rs. 600/ US $10 March 23, 2019 (5:30 PM)
Availability of correction window March 27-April 2, 2019
Availability of correction window II (with fee) May 10- 19, 2019
Availability CA 2019 Final admit card May 6, 2019
CA Final exam (old and revised scheme) May 27, 29, 30, June 4, 7, 9 and 13, 2019
CA 2019 Final result declaration First week of August 2019
Verification of answer sheets Second week of August 2019

CA Final 2019: Criteria

The minimum eligibility CA Final eligibility criteria are outlined within 2019. Candidates should examine the eligibility criteria of CA Final 2019 and ensure that they adhere to the special before registering for the examination.

The CA 2019 eligibility criteria are as follows:

Candidates must have passed the CA IPCC before December 31, 2018 and should be registered for the Course.

Candidates will have to undergo a four-week Advanced Integrated Course on Data Technology and Soft Skills (AICITSS) during practical training (before the exam) in the last 2 years.

CA Final Registration 2019

CA Final Registration is open for the whole year. After completing all the steps with the payment once successful, the candidates will have to submit the 2019 registration form in the form of a printout with the compulsory documents for the regional workplace included at the intervals of the date of online registration. Have to do.

Registration fee: The fee for the registration 2019 for Indian and foreign students is as follows

Nationality of students Amount
Indian Rs. 22000
Foreign US$ 1100

CA Final Application Form 2019

Candidates could fill the online CA Final 2019 application form between February 20-March 16. Submissions thereafter were accepted till March 23, 2019 (5:30 PM), with a late fee of Rs. 600/ US$ 10.

Application fee: Candidates could pay the application fee of 2019 via VISA or MASTER or MAESTRO credit card/ debit card/ Rupay card/ net banking.

Exam Centres Single Group Both Groups
Indian Centres INR 1800 INR 3300
Kathmandu Centres INR 2200 INR 4000
Overseas Centres US$ 325 US$ 550

CA Final Admit Card 2019

ICAI released the CA 2019 admit card in online mode on May 6. Candidates needed their login credentials to obtain the admit card of 2019 which contains their name, roll number, photograph and signature, exam centre, etc. Admit card 2019 is an important document. Hence, it must be carried to the exam centre.

CA Final Exam Centers 2019

Candidates could choose their preferred Final 2019 exam centers while filling the online application form. CA 2019 will be conducted across 193 national and 5 international cities. A Final exam centers 2019:

CA Final Exam conducting cities- India

S. No. Exam City S. No. Exam City S. No. Exam City
1 Agra 65 Gorakhpur 129 Noida
2 Ahmedabad 66 Guntur 130 Ongole
3 Ahmednagar 67 Gurgaon 131 Palakkad
4 Ajmer 68 Guwahati 132 Palghar
5 Akola 69 Gwalior 133 Pali Marwar
6 Alappuzha 70 Haldwani 134 Panipat
7 Aligarh 71 Haridwar 135 Panvel
8 Allahabad 72 Hisar 136 Parbhani
9 Alwar 73 Hubli 137 Patiala
10 Ambala 74 Hyderabad 138 Patna
11 Amravati 75 Ichalkaranji 139 Pimpri-Chinchwad
12 Amritsar 76 Indore 140 Pondicherry
13 Anand 77 Jabalpur 141 Pune
14 Anantapur 78 Jaipur 142 Raipur
15 Asansol 79 Jalandhar 143 Rajamahendravaram
16 Aurangabad 80 Jalgaon 144 Rajkot
17 Badlapur 81 Jalna 145 Ranchi
18 Banswara 82 Jammu 146 Ratlam
19 Bareily 83 Jamnagar 147 Ratnagiri
20 Bathinda 84 Jamshedpur 148 Rewa
21 Beawar 85 Jhansi 149 Rewari
22 Beed 86 Jhunjhunu 150 Rohtak
23 Belgaum 87 Jind 151 Rourkela
24 Bellary 88 Jodhpur 152 Saharanpur
25 Bengaluru 89 Junagarh 153 Salem
26 Berhampore 90 Kaithal 154 Sambalpur
27 Bhagalpur 91 Kakinada 155 Sangli
28 Bharatpur 92 Kannur 156 Sangrur
29 Bharuch 93 Kanpur 157 Satara
30 Bhavnagar 94 Karimnagar 158 Satna
31 Bhilwara 95 Karnal 159 Shimla
32 Bhiwandi 96 Kishangarh 160 Shimoga
33 Bhiwani 97 Kolhapur 161 Sikar
34 Bhopal 98 Kolkata 162 Siliguri
35 Bhubaneswar 99 Kollam 163 Sirohi
36 Bhuj 100 Kota 164 Sirsa
37 Bikaner 101 Kottayam 165 Sivakasi
38 Bilaspur 102 Kozhikode 166 Solapur
39 Bundi 103 Kumbakonam 167 Sonepat
40 Burhanpur 104 Kurnool 168 Sri Ganganagar
41 Chandigarh 105 Latur 169 Srinagar
42 Chandrapur 106 Lucknow 170 Surat
43 Chennai 107 Ludhiana 171 Surendranagar
44 Chhindwara 108 Madurai 172 Thane
45 Chittorgarh 109 Malappuram 173 Thiruvanthapuram
46 Churu 110 Mandsaur 174 Thrissur
47 Coimbatore 111 Mangalore 175 Tinsukia
48 Cuttack 112 Mapusa (Goa) 176 Tiruchirapalli
49 Dehradun 113 Margao (Goa) 177 Tirunelvelli
50 Delhi/New Delhi 114 Mathura 178 Tirupati
51 Dhanbad 115 Meerut 179 Tripur
52 Dhule 116 Moradabad 180 Tuticorin
53 Durg 117 Mumbai 181 Udaipur
54 Durgapur 118 Muzzafarnagar 182 Udupi
55 Eluru 119 Muzzaffarpur 183 Ujjain
56 Ernakulam 120 Mysore 184 Vadodara
57 Erode 121 Nagpur 185 Vapi
58 Faridabad 122 Nanded 186 Varanasi
59 Fatehabad 123 Nashik 187 Vasai
60 Firozabad 124 Navi Mumbai 188 Vellore
61 Gandhidham 125 Navsari 189 Vijayawada
62 Gandhinagar 126 Neemuch 190 Visakhapatnam
63 Ghaziabad 127 Nellore 191 Warangal
64 Gondia 128 Nizamabad 192 Yamuna Nagar
193 Yavatmal

CA Final 2019 Exam conducting cities

Kathmandu

Doha

Muscat

Dubai

Abu Dhabi

CA Final 2019 Exam Pattern

To understand the candidate’s examination mode and medium, queries, time duration etc., the CA FINAL 2019 exam pattern will be examined below, knowing that finalists can be an important step towards effective preparation.

Recently and within the CA final 2019 exam pattern of the new subject, the main difference is contained in paper five and paper six in the lined topics. Within the recent topic, accounting has been named ‘Accounting Advanced Management Accounting and Management Information Systems Management and Audit’ for Paper five and six, while within the revised subject, strategic value management and performance evaluation of similar letters’ and alternatively Has been designated as alternative letters.

Total Marks (eight papers) 800 (400 per group)
Exam Type Partly objective, partly descriptive
Negative Marking None
Medium of Exam English/ Hindi

CA Final Exam Schedule

Paper Name Exam date and timing
Financial reporting May 27, 2019 2-5 PM
Strategic Financial Management May 29, 2019 2-5 PM
Advanced Auditing & Professional Ethics May 30, 2019 2-5 PM
Corporate and Allied Laws or Corporate & Economic Laws June 2, 2019 2-5 PM
Advanced Management Accounting or Strategic Cost Management and Performance Evaluation June 4, 2019 2-5 PM
Information Systems Control & Audit or Risk Management/ Financial Services and Capital Markets/ International Taxation/ Economic Laws/ Global Financial/ Reporting Standards/ Multi-disciplinary Case Study June 7, 2019 2-5 PM/ 2-6 PM for new scheme
Direct Tax Laws & International Taxation June 9, 2019 2-5 PM
Indirect Tax Laws June 11, 2019 2-5 PM

CA Final Study Material 2019

Click here to download the subject-wise sample papers and study material

CA Final 2019- Passing Criteria

Examine the required minimum marks to pass the Candidate CA Final 2019 exam. It should be noted that a candidate must complete each sectional and overall passed criteria of 2019.

Groups Sections Sectional Qualifying Marks Overall Qualifying Percentage
For candidates appearing for one group at a time For candidates appearing in both the groups simultaneously
1 Paper 1 40 marks 50% 50%
Paper 2 40 marks
Paper 3 40 marks
Paper 4 40 marks
2 Paper 5 40 marks 50%
Paper 6 40 marks
Paper 7 40 marks
Paper 8 40 marks

CA Final 2019 Result

ICAI will release the result of CA Final 2019- May session in the first week of August tentatively. Candidates will need their registration ID and password to check the Final 2019 results.

CA Final 2019 Toppers

ICAI Result 2019 will be followed by a list of toppers comprising of the top three rank holders for each course. This list shows the marks and percentage scored by the candidate along with their city and photograph. ICAI Result 2019 will be followed by a list of toppers comprising of the top three rank holders for each course. This list shows the marks and percentage scored by the candidate along with their city and photograph.

CA Final 2019 Pass Percentage

ICAI Final 2019 Result will be declared within 2 months of exams and the pass percentage will also be released after that. This information includes the total number of candidates who appeared in the session, total number of candidates passed the exam and the pass percentage for that session.

CA Final Answer Sheet 2019

Any candidate who is not happy with their marks, can apply for answer booklet in online mode. 100 rupees per answer booklet and in addition, the candidates who want to get their PDF files, they have 500 papers.

For any queries, candidates can contact:

The Joint Secretary (Exams)

The Institute of Chartered Accountants of India

ICAI Bhawan

Indraprastha Marg

Post Box No. 7100

New Delhi 110 002

Helpline Telephone Numbers: 0120-3054 851, 3054 852 , 3054 853, 3054 835, 4953751, 4953752, 4953753, 4953754. (Available 10:00 AM to 5:00 PM)

CA Intermediate GST Classes For CA Student

CA Intemediate GST Classes

CA Intemediate GST Classes
CA Intemediate GST Classes

CA Intermediate GST (IPCC) Classes

The objective of this document is to summarize all the updates of CA Intermediate GST Classes (CA IPCC) (Notifications, Circulars, other amendments, and updates) in one place.
2 Central tax notifications,
1 Integrated tax notification,
And also the council has approved the new GST rates for the real estate sector in the 33rd meeting.

CA Intermediate GST (CA IPCC) Important Notices

1.0 Notifications:
Objective:
I. Notification No. 8/2019_Central tax dated 08th Feb.2019:
GSTR-7 (Return for TDS) for Jan’19 from 10th Feb’19 to 28th Feb’19 to 28th Feb’19.
filing GSTR-3B for Jan’19 from 20th Feb to

  1. Feb.19 for Jammu & Kashmir
  2. Feb.19 for the remaining states

III. Notification No. 2/2019_Integrated tax (Rate) dated 04.Feb.2019:
Since the definition of exports and the Sec 54 of the CGST act have been amended to include the supplies to Nepal and Bhutan under definition of Exports, the Notification No.02/2019 was issued to rescind the exemption entry 10D (the exemption of IGST, for the supplies made to Nepal & Bhutan) of the Notification no.9/2017 dated 28th Jun’17. 2.0

CA Inter GST Classes

CA Intermediate GST Circulars (CA IPCC):

I. Circular No. 88/07/2019 Central Tax dated 01.02.2019:
Circular No. 8/8/2017_04.10.2017_”Master circular relevant for the export procedures and refunds” was amended in view of the amendment allowing realization of export proceeds in INR, wherever allowed by the RBI (CA Intermediate/ IPCC). [2(6) of IGST act].
Circular No. 38/12/2018_26.03.2018_”Clarification on issues related to Job Work” was amended to in view of the (IPCC) amendment carried empowering the Commissioner to extend the period for return of inputs and capital goods from the job worker and also the RCM on services received from un-registered job workers. [9(4) and 143 of CGST act.]
Circular No. 41/15/2018_13.04.2018_” Procedure for interception of conveyances for inspection of goods in movement…………” was amended to in view of the amendment carried out extending the time limit from 7days to 14 days for owner/transporter to pay tax/penalty for seized goods. [Sec 129 of the CGST act].

CA Intermediate GST Updates (IPCC)

After observing that the majority of taxpayers are not reporting details in Table 3.2 of GSTR-3B,
III. Circular No. 90/09/2019 Central Tax dated 18.02.2019:
IV. Circular No. 91/10/2019 Central Tax dated 18.02.2019:
In Circular 46/2017_Customs_Dated 24.Nov.17, it was clarified that,
In Circular 3/2018_IGST(CA Intermediate)_Dated 25.May.18, it was clarified that, considering the amendments in the Customs Tariff Act (IPCC),
This shall be applicable w.e.f. 01.Apr.18.
There was no provision in GSTR-1 for changing POS for such B2B supplies. If the supplier and recipient are in the same state, it was considered as Intra-state sales.
3.0 33rd GST Council meeting updates (IPCC):
I. GST on Residential properties

The proposed GST rate for the residential flats are as followed:

1% for the Affordable housing
5% for the others
For qualifying as “affordable housing” below 2 conditions should be satisfied:
Carpet area of up to 90 Sqm in non-metropolitan cities/towns and 60 Sqm in metropolitan cities and
The value < 45Laks in both Metro/Nonmetropolitan cities
The effective date shall be 01.Apr.19.
II. Others (IPCC)
The existing rates shall continue for the commercial projects
The taxation on betting and lotteries shall be taken up in the future council meetings.

Click Here: CA Intermdiate New Course

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CA Final Exam Date Sheet 2019

CA Final Exam Date Sheet
CA Final Exam Date Sheet
CA Final Exam Date Sheet

CA Final Exam Date Sheet 2019

CA Final RankHolder

CA Final Exam Date sheet for May 2019 exam released. the announcement by ICAI on 14th February 2019, But due to elections, The dates for CA final exam may 2019 has been rescheduled in June 2019.

As scheduling is discharged students are going to be able to transfer the CA Final May 2019 time table/ date sheet for each recent and new course of study by ICAI from this page. Besides this, students will get the most recent info with reference to CA Final may 2019 Result, CA Final may 2019 form and, different relevant info.

ICAI CA Final Mock Papers wherever students will appraise their preparation before the exams.

Students, you recognize okay that last month before the communicating is that the most vital time wherever you have got to revise the whole course of study within the smartest means.https://www.icai.org/indexbkp.htmlhttps://www.icai.org/indexbkp.html

CA Final Exam Date Sheet May 2019 (Old Syllabus)

PaperSubjectGroupDateDay
Paper 1Financial ReportingGroup I27th May 2019Monday
Paper 2Strategic Financial Management29th May 2019Wednesday
Paper 3Advanced Auditing & Professional Ethics31st May 2019Friday
Paper 4Corporate and Allied Laws4th June 2019Tuesday
Paper 5Advanced Management AccountingGroup II13th June 2019Thursday
Paper 6Information Systems Control and Audit7th June 2019Friday
Paper 7Direct Tax Laws9th June 2019Sunday
Paper 8Indirect Tax Laws 11th June 2019Tuesday

May 2019 Examinations –

The ICAI had additionally freed the Timings for could 2019 communication in the notification for could 2019 Examination. The timings for could 2019 communication that is to be conducted within the afternoon session is between 2:00 PM to 5:00 PM.

CA Final Exam Date Sheet May 2019 (New Syllabus)

PaperSubjectGroupDateDay
Paper 1Financial ReportingGroup I27th May 2019Monday
Paper 2Strategic Financial Management29th May 2019Wednesday
Paper 3Advanced Auditing and Professional Ethics31st May 2019Friday
Paper 4Corporate and Economic Laws4th June 2019Tuesday
Paper 5Strategic Cost Management and Performance EvaluationGroup II13th June 2019Thursday
Paper 6ARisk Management7th June 2019Friday
Paper 6BFinancial Services and Capital Markets
Paper 6CInternational Taxation
Paper 6DEconomic Laws
Paper 6EGlobal Financial Reporting Standards
Paper 6FMultidisciplinary Case Study
Paper 7Direct Tax Laws and International Taxation9th June 2019Sunday
Paper 8Indirect Tax Laws 11th June 2019Tuesday

Note – Exam timings of CA Final new course is same as of old course i.e. 2.00 PM to 5:00 PM. except Paper 6C in which the duration of the paper will be 4 hours i.e. 2 PM to 6 PM.

CA Final May 2019 Application Form –

ICAI can begin acceptive Final may 2019 communication form from 12th February 2019 and therefore the last date for submission of online examination form (without late fees) is 16 March 2019.

ICAI also will settle for the communication form for May 2019 until 23 March 2019 beside the late fees of Rs 600/- for Indian Students and US$10 for foreign residents.

ICAI has ceased the physical submission of communication form. Now, the scholars will submit their communication form on-line solely through the ICAI official portal.

CA Final Exam Fees for May 2019 –

The Examination form shall be deemed to be submitted only if ICAI receives a no-hit payment of Application fees. The fees for Final may 2019 form is –

Both group Rs 1300

Single group Rs 1800

Candidates shall note that if you submit the appliance kind for CA Final May 2019 when the maturity, you have got to pay the late fees conjointly that is Rs 600/-

CA Final results for May 2019 are expected to unleash within the month of July 2019.

Note – within the on top of article, we’ve got shared with you the CA Final Date sheet of may 2019 for each recent and new course, Schedule of Mock take a look at Papers planning to conduct by ICAI before Final exams, CA Final form, communicating fees and conjointly counseled you to browse CA Final best Revision strategy in one month.

ICAI CA Admit Card 2019 released for May exam

ICAI CA CPT/ IPCC/ CA Final Admit Card 2019 released for May Exam

Institute of Chartered Accountants of India has released ICAI CA Admit Card 2019 on May 7, 2019. Candidates who will appear for the (IPCC, CA Foundation And CA Final )exam can visit the official site of ICAI at icaiexam.icai.org.

ICAI CA CPT/ IPCC/ CA Final Admit Card 2019

Institute of Chartered Accountants of India has released ICAI CA Admit Card 2019 on May 7, 2019. Candidates who will appear for the exam can visit the official site of ICAI at icaiexam.icai.org and download the admit card. ICAI will conduct group I & II for CA Foundation, CA Intermediate, CA Final Course and International taxation exam from May 10 to June 13, 2019.

Both old and new scheme CA exam will be conducted in the second half from 2 pm onwards.

The examination will be conducted in 193 centers across the country and in 5 centers overseas.

ICAI CA Admit Card 2019: Steps to download
Candidates can download the admit card through these simple steps given below.

  • Visit the official site of ICAI at icaiexam.icai.org
  • Candidates will have to login/register themselves through the login id.
  • Click on admit card link available on the newly opened page.
  • Download the admit card and keep a hard copy of the same for further need.

Recently, ICAI has revised exam dates for ICAI CA 2019 or Paper 3 and Paper 4 & 5 final exam. The reason for the postponement is due to certain unavoidable circumstances.

Direct Link to Download Admit Card

Earlier also the examination dates were revised due to the general elections 2019. The examination was scheduled to be conducted from May 2 to May 17, which was postponed to May 27 to June 12, 2019. For any related queries, candidates can visit the official site of ICAI for details.

Source :- TIMESNOWNEWS

ICAI CA CPT, IPCC & CA Final | CA Online Classes

CA Coaching Classes for CPT,IPCC,CA Final

CA Coaching Classes for CPT,IPCC,CA Final

ICAI CA CPT, IPCC & CA Final | CA Online Classes

ICAI CA Online Classes Benefits

1. Versatile Timings – Definitely, CA Online classes is a good option. Students can enjoy ICAI CA Classes (CPT/IPCC/CA Final) at home whatever time is best suitable for them. Many of the ca students doing an articleship/job along with the studies prefer to take the ICAI ca classes at night. For such kind of ca students, ICAI CA Online classes are the best option.

2. Comfort level – You comfort with study at home. You can pause the videos, you can replay the video, you can rewind the videos, you can adjust the speed of the video. No need to follow the rules and regulation of satellite classes.

3. Time-Saving – One of the best points of ICAI CA Online classes is that it saves time. Most of the ICAI ca students residing in other cities or far away from the ca coaching centers (CPT/IPCC/CA Final) can get benefit from these ca online classes.

4. Replay the Concept of video – Many of the times we miss the important concepts. You could not ask such a thing in satellite classes. Hence, CA online classes are better where you can replay the video and understand the vital concept until you are not satisfied (CPT/IPCC/CA Final).

5. Missing classes Problem – It’s difficult to understand the whole chapter when you missing a single class. CA Online Classes resolves this issue by providing video lectures according to your convenience (IPCC).

Why Choose Parag Gupta Classes (CA Final)?

CA Final-Parag Gupta Classes

  1. Parag Gupta Classes is the best ICAI CA Coaching Classes (IPCC) all over India because it provides classes in Virtual Centres or in their app StudyByTech. It covers every concept of your ICAI ca course.
  2. Parag Gupta Classes have covered past attempt questions, questions from study material, questions from Practice Manual ,etc. Which means that you don’t need to go through the ICAI for ca study material on your own.
  3. Parag Gupta Classes smart compilers will also be provided to every ca student along with ICAI CA Online classes. The students will get connected on all social media platforms of the faculties where they can ask their doubts. All the lectures are available in Hindi and English Language (CPT/IPCC/CA Final) .

Procedure for Joining the Best ICAI CA Online Classes

Contact Parag Gupta Classes and complete the registration procedure for ICAI CA Online classes.

For the first time, Parag Gupta Classes launched ICAI CA Foundation / CPT Online Classes (CPT/IPCC/CA Final)
For ordering and further information on ICAI CA Foundation/CPT Online classes (CPT/IPCC/CA Final), you can contact us.

Paper 1: Principles and Practices of Accounting
Paper 2: Mercantile Law and General English
Paper 3: Business Mathematics and Logical Reasoning
Paper 4: Business Economics and Business Commercial Knowledge

Paper 1: Accounting
Paper 2: Corporate Laws and Other Laws
Paper 3: Cost and Management Accounting
Paper 4: Taxation
Paper 5: Advanced Accounting
Paper 6: Auditing and Assurance
Paper 7: Enterprise Information Systems & Strategic Management
Paper 8: Financial Management & Economics for Finance

Paper-1: Financial Reporting
Paper-2: Strategic Financial Management
Paper-3: Advanced Auditing and Professional Ethics
Paper-4: Corporate and Economic Laws
Paper-5: Strategic Cost Management and Performance Evaluation
Paper-6A: Risk Management
Paper-6B: Financial Services and Capital Markets
Paper-6C: International Taxation
Paper-6D: Economic Laws
Paper-6E: Global Financial Reporting Standards
Paper-6F: Multidisciplinary Case Study
Paper-7: Direct Tax Laws and International Taxation
Paper-8: Indirect Tax Laws

Also Visit hereHow to become a CA in India after 12th?

ICAI CA Final Course

If you are searching for ICAI CA Final course or subject for a New course, then you are landed on a correct page.

The Whole syllabus of CA Final is divided into 2 groups, which is further divided into 8 subjects.

Every paper contains 100 marks and you will need a minimum score of 40% marks in each subject.

ICAI CA Final Course – New Scheme of Education and Training

Paper No.Subjects
Paper 1Financial Reporting
Paper 2Strategic Financial Management
Paper 3Advanced Auditing and Professional Ethics
Paper 4Corporate and Economic Laws
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 7Direct Tax Laws and International Taxation
Paper 8Indirect Tax Laws

CA Final

Final Course is the last level of CA Course. After qualifying both the groups of Intermediate course, a student can get registered for C.A. Final Course. Candidate can appear in CA Final examination during the last 6 months of practical training. But before appearing in CA Final Exam, one has to successfully complete four weeks Advanced Integrated Course on Information Technology and Soft Skills (AICITSS) during the last two years of practical training.

CA FINAL COURSE DETAILS

Paper 1: Financial Reporting (Maximum 100 Marks )

It covers existing Accounting Standards (ASs) 15, 21, 23, 25, 27 and 28, Accounting Standards interpretations, Framework for preparation and presentation of Financial Statements in accordance with Indian Accounting Standards, Application of Ind AS with reference to general purpose Financial Statements, application of IFRS & US GAAP, Corporate Financial Reporting, Accounting for Consolidated Financial Statements of Group Companies, Share-Based Payments, Carbon Credits, E-commerce, Common defects in Financial Statements, Corporate Social Reporting, Human Resource Reporting, Integrated Reporting and Value Added Statements etc.

Paper 2: Strategic Financial Managment (Maximum 100 Marks )

It Covers important concepts relating to Strategic decision making, financial policy, Risk evaluation & its classification, value at Risk (VAR) Security analysis, and its Valuation, Portfolio analysis, Capital Market theory, Securitization, Mutual funds, Derivatives, Foreign exchange, international financial management, etc.

Paper 3: Advanced Auditing & Professional Ethics (Maximum 100 Marks )

It Covers Auditing Standards, Statements, Guidance Notes, Audit plan, Audit Programme and importance of Supervision, Risk Assessment and internal control, Special Aspects of Auditing in an Automated environment, Audit of Limited Companies, Audit Reports, Audit Reports & Certificates for special purpose engagement, Audit Committee and Corporate Governance, Audit of Consolidated Financial Statements, Special features of Audit of Banks, Insurance & Non – Banking Financial Companies, Audit under fiscal laws, Special audit assignments, Audit of Public Sector undertakings, and concepts related to Professional ethics etc.

Paper 4: Corporate and Economic Laws (Maximum 100 marks)

This paper has been divided into two parts :

Part I: Corporate Laws (70 Marks): This has two sections
Section A: Company Law

It Covers the entire provisions and relevant Rules & Regulations of the Companies Act, 2013 regarding appointment and Qualification of Directors, Appointment and remuneration of Managerial Personnel, Meetings of Board and its Power, Inspection, Inquiry and Investigation, Compromise, Arrangement and Amalgamations, prevention of oppression and Mismanagement, Winding up, Producer Companies, Companies incorporated outside India , Compounding offences, adjudication, special Courts, National Company Law Tribunal and Appellate Tribunal etc.

it Covers also Corporate Secretarial Practices like Drafting Notices, Resolutions, Minutes & Reports etc.

Section B: Securities Laws

It includes The Securities Contract (Regulation) Act, 1956 and the Securities Contract (Regulation) Rules, 1957: introduction and important provisions.

The Securities Exchange Board of India Act, 1992, SEBI (Issue of Capital and Disclosure Requirement) Regulation, 2009 and SEBI (Listing obligations and Disclosure Requirement) Regulations, 2015.

Part II: Economic Laws (30 Marks)It Covers “ The Foreign Exchange Management Act, 1999, The Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002, the Prevention of Money Laundering Act, 2002, Foreign Contribution Regulation Act, 2010, the arbitration and Conciliation Act,1996, the Insolvency and Bankruptcy Code, 2016

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

It contains concept of Strategic Cost Management, Limitations of Traditional Cost Management, Characteristics of the Modern Business Environment, Cost of Quality, TQM, Supply Chain Management, J/T, Kaizen Costing, Total Productive – Maintenance, Six Sigma (SS), Cost Control, Cost Reduction, Pareto analysis, value Analysis, Life Cycle Costing, Power Sector, Relevant Costing, ABC Costing, Theory of Product Pricing, Pricing – New Product, Sensitivity analysis, Pricing Strategies, Transfer pricing, Responsibility Accounting, Budgetary Control, Standard Costing, and Application of few Quantitative Techniques like Linear Programming, Learning curve / Experience Curve.

Paper 6A: Risk Management (Maximum 100 marks)

It includes the concept of Risk, Risk, and uncertainty; Distinction, classification of risks, Dynamic Nature of Risks, Types of Risk, Sources and Evaluation of Risks, Concept of Risk Management, objective and process of Risk Management, Risk Management Techniques, Quantitative analysis, Risk Model, Credit Risk Measurement and Management, Risks associated with Corporate Governance, Enterprise Risk Management, Operational Risk Management etc.

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

It contains information to Global Financial Market, Role of Financial Market in Economic Development, Indian Financial Market Scenario, Credit policy of R.B. I, Fed Policy, Inflation Index, CPI, WPI etc. Primary Capital Market, Secondary Capital Market, Money Market ( CRR, SLR, MIBOR, LIBOR etc.), Institutions and Intermediaries, Commodity market, Banking – Management, Mutual Fund etc.

Paper 6C: International Taxation (Maximum 100 marks)

It Covers various concepts of Transfer pricing Provisions under the Income Tax Act, 1961, like concept of Arm’s length price, international transactions, functions, Assets and Risk Analysis, Documentation & Compliances, other provisions relating to taxation of international transactions and Non – resident taxation under the Income-tax Act, 1961, Non – resident taxation, Double taxation relief and Advance – Ruling, Law and procedures under the Black Money (Undisclosed Foreign Income and Assets) and imposition of Tax Act, 2015, other Aspects of International taxation – Model tax conventions, tax treaties, Application and interpretation, Anti Avoidance Measures, Taxation of E-Commerce transactions.

Paper 6D: Economic Laws (Maximum 100 marks)

It Covers entire coverage of WTO (World Trade Organization) Comprising of its Role, Principles, Functions and Dispute Settlement Mechanism, Competition Act, 2002 and its Rules & Regulations, Real Estate Act, 2016, Insolvency and Bankruptcy Code, 2016, Prevention of Money Laundering Act, 2002 and Rules / Regulations, Foreign Exchange Management Act, 1999 and Rules / Regulations, Prohibition for Benami Property Transactions Act, 1988 and Rules & Regulations.

Paper 6E: Global Financial Reporting Standards (Maximum 100 marks)

It Covers the key concepts and Principles of International Financial Reporting Standards, Conceptual framework for Financial Reporting as per IFRS, Application of Financial Reporting Standards, Significant Differences between IFRS and US GAAPS.

Paper 6F: Multi-Disciplinary Case Study

This paper will include case studies covering the following areas:-

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

Paper 7: Direct Tax Laws & International Taxation (Maximum 100 marks)

Part I: Direct Tax Laws (70 Marks)

It Covers the entire Law and procedure under the Income Tax Act, 1961 – Basis of charge, Residential status, different Heads of Income, Provisions relating to clubbing of Income, set-off and carry forward of Losses, Provisions relating to companies & persons other than Companies, Tax Planning Tax Avoidance, Tax evasion, T.D.S %, Refund, Assessment Procedure, Settlement of tax cases, penalties, offences & Prosecution ,Liability in special cases, etc.

Part II: International Taxation (30 Marks)

It Contains the provisions relating to taxation of International transactions and Non – residents, Double taxation relief, Advance rulings, Overview of Model tax conventions, tax treaties etc.

Paper 8: Indirect Tax Laws (Maximum 100 marks)

Part I: Goods and Services Tax (75 Marks)

It Covers the entire provisions, Rules & Regulations, Notifications of the Central Goods and Services tax (CGST) Act, 2017 and Integrated Goods and Services tax (IGST) Act, 2017. It contains concepts related to Levy & Collection of CGST, IGST, Place of Supply, Time and value of supply, Input tax credit, Computation of GST Liability, Provisions relating to electronic commerce, Administration of GST, Assessment & Audit, Demand & Recovery, Appeals & Revisions etc.

Part II: Customs & FTP (25 Marks)

It Covers the entire provisions, Notifications of the Customs Act, 1962 and the Customs Tariff Act, 1975 regarding Levy & Exemption from Custom Duties, its types, Classification and Valuation of import and export, Import and export procedures, provisions relating to coastal Goods and Vessels Carrying Coastal Goods – Warehousing, Drawback, Demand and Recovery, Refund, Provisions relating to Prohibited Goods Notified Goods, specified Goods, illegal importation / exportation of Goods Search, Seizure and other Provisions, and foreign trade policy to the extent relevant to the indirect tax Laws. Source

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