Vipra ShrivastavaSenior Manager - Content
ICAI CA syllabus 2025 has been prescribed by the Institute of Chartered Accountants of India (ICAI). The CA syllabus 2025 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. In this article, you will read all about CA exam syllabus for Final course.
CA Final Course 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)
Also Read:
Q: What is the passing mark in CA courses?
Candidates need to score 40 per cent in each paper of every group/course level and 50 per cent in aggregate in all the papers of a group/course level. This minimum mark criterion is applicable to all three courses - CA Foundation, CA Intermediate and CA Final. Candidates cannot move to the next level of the Chartered Accountancy course until they clear the previous level. A very few percentage of candidates get a high score as the scores of All India toppers are usually below 75%. Candidates can take any number of attempts to clear a course level. The process includes practical training as well.
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Q: Is there any change in the CA Foundation syllabus?
No, there is no change in the syllabus of any of the CA papers for sessions of 2024. The course training and examinations for 2024 are based on the previously available CA syllabus. The syllabus and sample questions papers can be downloaded from the ICAI CA website. It is also shared with students upon registration. To further familiarize candidates with the syllabus of CA Foundation, CA Intermediate and CA Final courses, the ICAI conducts mock test sessions which registered candidates can take as per the schedule.
Upvote Q: Who prescribes CA syllabus?
The Institute of Chartered Accountants of India, the agency that conducts and regulates CA profession in the country, prescribes the CA syllabus for all three levels- Foundation, Intermediate and Final as well as other courses/certifications. They are the sole authority in India for deciding the syllabus, pattern, course structure, pedagogy, exam, eligibility, fees and CA certification. When candidates complete the CA Foundation, Intermediate and Final courses, then the ICAI offers certification to them for professional practice. Only ICAI certification is considered valid in India for practice of Chartered Accountancy as a profession.
Upvote ICAI CA Syllabus and Final Course Highlights
- Candidates have to complete the CA syllabus 2025 of Final course level within a given time frame to be eligible to appear for the exam.
- The CA Final exam is conducted twice a year – May and November
- Candidates can register for the exam as per their eligibility
- Passing marks for CA Final is 50 per cent marks in aggregate (40 per cent in each paper).
- Candidates have to clear both groups of CA Final course
- 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, Finance and Economy.
Check below key highlights of ICAI CA Final syllabus 2025:
| ICAI 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 |
Twice in a year:
|
| Level of Difficulty |
Tough |
| Number of attempts |
Multiple |
Also Read:
CA Final Course - New Scheme of Education and Training
Given below is the CA Final course syllabus under new scheme of Education and Training. Candidates have to prepare six papers under the new scheme.
| 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:
CA Syllabus - Final New Scheme of Education and Training - Previous
Previously, there used to be 8 papers in CA Final under the new scheme, now it has been reduced to 6. Check the table below for the CA syllabus of Final exam (previous):
| CA Final Syllabus - New Scheme of Education and Training |
|
|---|---|
| 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 |
|
Q: What is the difficulty level of ICAI CA Final exams?
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.
Upvote Q: What is the time duration of ICAI CA exams?
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.
Upvote Q: How can I prepare for CA Final?
CA Final is the toughest level of the course, thus you will need to work really hard. Here are some basic CA Final preparation tips for you.
Step 1: Check the CA Final syllabus
- Check the syllabus for the CA Final exam. It has two groups.
- Understand the marking scheme and the weightage of each subject.
Step 2: Make a time table for CA Final preparation
- Allocate time for each paper and stick to the schedule.
- Set aside dedicated study hours for topics you find tough.
- Join a coaching institute for guidance and mentorship
Step 3: Refer to study material including, books and practice sample papers
- Study from the recommended textbooks and study materials only.
- Practice with sample papers and revision tests to improve your understanding of the topics and concepts.
Step 4: Analyse your preparation, take mock tests and revise
- Analyze your progress and identify your strengths and weaknesses.
- Take mock tests to gain control on tough topics.
- Revise notes regularly to retain the information.
Remember, CA Final is a high difficulty level course and requires consistent and dedicated effort to clear. It is a known fact that no one can clear it in the first attempt. So, don’t get bogged down by low performance in the first attempt. Keep at it.
Upvote 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 |
FAQs on CA Final syllabus
Check here Frequently Asked Questions(FAQs) related to CA syllabus of Final course level:
Q: What is the syllabus of ICAI CA Final course?
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.
Upvote Q: What is the syllabus of ICAI CA Intermediate course?
After clearing the CA Foundation course, candidates move to the next level which is CA Intermediate. The syllabus of ICAI CA Intermediate course includes the following:
- Accounting
- Business Laws
- Ethics and Communication
- Cost Accounting and Financial Management
- Taxation
- Advanced Accounting
- Auditing and Assurance
- Information Technology and Strategic Management
- Financial Management and Economics for Finance.
These subjects are difficult to crack and need a good amount of dedication and coaching. Candidates need to score a minimum of 40 per cent in each paper to clear the course level.
Upvote Q: What is the syllabus of ICAI CA Foundation course?
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.
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