October 2, 2021
ICAI CA Final Study Material for new syllabus and old syllabus

ICAI CA Final Study Material and syllabus for May 2021

Are you in search of ICAI CA Final Study Material? Don’t worry you have come to the right place we will give all the details specifically about the CA Final Study Material for New Course and Old Course. ICAI ( The Institute of Chartered accountant of India) has introduced the Updates CA Final Study Material 2021 on their official website. Here we will share with you CA Final Study Material as well as the practice manual. Here you can download the PDF of the CA Final Study Material for May 2021 for both Old and New Syllabus (English and Hindi medium).

The updated CA Final Study Material introduced by ICAI on the official website is applicable for May 2021 session. The Institute of Chartered Accountant of India (ICAI) updates the Study material of the CA Final whenever the organisation presents new amendments in the CA Final Syllabus 2021. Candidates also get their CA Final study material at their registered address after confirmation of their CA Final Registration 2021. If you are preparing from the other books so first I want to tell you that its god that you are preparing form other references but the ICAI CA Final Module is really very important.

you should never miss the ICAI CA Final Study Module it performs a significant role in your preparation for your CA Final exam as well as give you the hint about the writing skills, presentation, which kind of questions will be asked in the CA Final Exams 2021. Everything is clearly explained in the ICAI CA Final Study Material. Below we have given more details about the CA Final Study material 2021, where you can find the paper wise links of ICAI CA Final Study Material 2021.

Table of Contents

Paper-1: Financial Reporting- CA Final Study Material relevant for May 2021

Download ICAI CA Final Study Material

Module 1Initial Pages
Chapter 1: Framework for Preparation and Presentation of Financial Statements 
Chapter 2: Ind AS on Presentation of Items in the Financial StatementsUnit 1: Ind AS 1: Presentation of Financial Statements
Unit 2: Ind AS 34: Interim Financial Reporting
Unit 3: Ind AS 7: Statement of Cash Flows
Chapter 3: Ind AS 115: Revenue from Contracts with Customers
Chapter 4: Ind AS on Measurement-based on Accounting PoliciesUnit 1: Ind AS 8: Accounting Policies, Changes in Accounting Estimates and Errors
Unit 2: Ind AS 10: Events after the Reporting Period
Unit 3: Ind AS 113: Fair Value Measurement
Chapter 5: Other Indian Accounting StandardsUnit 1: Ind AS 20: Accounting for Government Grants and Disclosure of Government Assistance
Unit 2: Ind AS 102: Share-Based Payment
Chapter 6: Ind AS 101: First-time Adoption of Ind AS
Annexure: Division II of Schedule III to The Companies Act, 2013
Module 2Initial Pages
Chapter 7: Ind AS on Assets of the Financial StatementsUnit 1: Ind AS 2: Inventories
Unit 2: Ind AS 16: Property, Plant and Equipment
Unit 3: Ind AS 116: Leases
Unit 4: Ind AS 23: Borrowing Costs
Unit 5: Ind AS 36: Impairment of Assets
Unit 6: Ind AS 38: Intangible Assets
Unit 7: Ind AS 40: Investment Property 
Unit 8: Ind AS 105: Non-Current Assets Held for Sale and Discontinued Operations
Chapter 8: Ind AS 41: Agriculture
Module 3Initial Pages
Chapter 9: Ind AS on Liabilities of the Financial StatementsUnit 1: Ind AS 19: Employee Benefits
Unit 2: Ind AS 37: Provisions, Contingent Liabilities, and Contingent Assets
Chapter 10: Ind AS on Items impacting the Financial StatementsUnit 1: Ind AS 12: Income Taxes
Unit 2: Ind AS 21: The Effects of changes in Foreign Exchange Rates
Chapter 11: Ind AS on Disclosures in the Financial StatementsUnit 1: Ind AS 24: Related Party Disclosures
Unit 2: Ind AS 33: Earnings Per Share
Unit 3: Ind AS 108: Operating Segments
Chapter 12: Accounting and Reporting of Financial InstrumentsUnit 1: Financial Instruments: Scope and Definitions
Unit 2: Financial Instruments: Equity and Financial Liabilities
Unit 3: Classification and Measurement of Financial Assets and Financial Liabilities
Unit 4: Recognition and Derecognition of Financial Instruments
Unit 5: Derivatives and Embedded Derivatives
Unit 6: Disclosure
Unit 7: Hedge Accounting
Comprehensive Illustrations
Module 4Initial Pages
Chapter 13: Business Combination and Corporate Restructuring
Chapter 14: Consolidated Financial StatementsUnit 1: Introduction to Consolidated Financial Statements
Unit 2: Important Definitions
Unit 3: Separate Financial Statements
Unit 4: Consolidated Financial Statements
Unit 5: Consolidated Financial Statements: Accounting of Subsidiaries
Unit 6: Joint Arrangements
Unit 7: Investment in Associates & Joint Ventures
Unit 8: Disclosures
Annexure
Chapter 15: Analysis of Financial Statements
Chapter 16: Integrated Reporting
Chapter 17: Corporate Social Responsibility

Paper 2: Strategic Financial Management- CA Final Study Material 2021

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Module 1Initial Pages
Chapter 1: Financial Policy and Corporate Strategy
Chapter 2: Risk Management
Chapter 3: Security Analysis
Chapter 4: Security Valuation
Chapter 5: Portfolio Management
Chapter 6: Securitization
Chapter 7: Mutual Funds
Chapter 8: Derivatives Analysis and Valuation
Chapter 9: Foreign Exchange Exposure and Risk Management
Chapter 10: International Financial Management
Chapter 11: Interest Rate Risk Management
Chapter 12: Corporate Valuation
Chapter 13: Mergers, Acquisitions and Corporate Restructuring
Chapter 14: Startup Finance

Paper 3: Advanced Auditing and Professional Ethics- CA Final Study Material 2021

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Module 1Initial pages
Chapter 1: Auditing Standards, Statements and Guidance Notes – An Overview
Chapter-2: Audit Planning, Strategy and Execution
Chapter 3: Risk Assessment and Internal Control
Chapter 4: Special Aspects of Auditing in an Automated Environment
Chapter 5: Company AuditAnnexure: Schedule III to The Companies Act, 2013
Chapter 6: Audit Reports
Module 2Initial pages
Chapter 7: Audit Committee and Corporate Governance
Chapter 8: Audit of Consolidated Financial Statements
Chapter 9: Audit of Banks
Chapter 10: Audit of Insurance Company
Chapter 11: Audit of Non-Banking Financial Companies
Chapter 12: Audit under Fiscal LawsUnit 1: Audit under Direct Tax Laws
Unit 2: Audit under Indirect Tax Laws
Module 3Initial pages
Chapter 13: Audit of Public Sector Undertakings
Chapter 14: Liabilities of Auditor
Chapter 15: Internal Audit, Management and Operational Audit
Chapter 16: Due Diligence, Investigation and Forensic AuditUnit 1: Due Diligence
Unit 2: Investigation
Unit 3: Forensic Audit
Chapter 17: Peer Review and Quality ReviewUnit 1: Peer Review
Unit 2: Quality Review
Chapter 18: Professional Ethics
Auditing PronouncementsInitial Pages
Part I: Auditing and Assurance StandardsPart A
Part B
Part II: Statements

Also Read: How to become Chartered Accountant in India- Courses, Eligibility, Fees

Paper 4: Corporate and Economic Laws- CA Final Study Material May 2021

Part-I: Corporate Laws

Module 1Initial Pages
Section-A: Company LawChapter 1: Appointment and Qualifications of Directors
Chapter 2: Appointment and Remuneration of Managerial Personnel
Chapter 3: Meetings of Board and its Powers
Chapter 4: Inspection, Inquiry and Investigation
Chapter 5: Compromises, Arrangements and Amalgamations
Chapter 6: Prevention of Oppression and Mismanagement
Chapter 7: Winding Up
Chapter 8: Producer Companies
Module 2Initial Pages
Section-A: Company LawChapter 9: Companies incorporated outside India
Chapter 10: Miscellaneous Provisions
Chapter 11: Compounding of Offences, Adjudication, Special Courts
Chapter 12: National Company Law Tribunal and Appellate Tribunal
Chapter 13: Corporate Secretarial Practice – Drafting of Notices, Resolutions, Minutes and Reports
Section-B: Securities LawsChapter 1: The Securities Contract (Regulation) Act, 1956 and the Securities Contract (Regulation) Rules, 1957

Chapter 2: The Securities Exchange Board of India Act, 1992, and SEBI (Listing Obligations and Disclosure Requirement) Regulations, 2015

Part-II: Economic Laws

Module 3Initial Pages
Chapter 1: The Foreign Exchange Management Act, 1999
Chapter 2: The Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002
Chapter 3: The Prevention of Money Laundering Act, 2002
Chapter 4: Foreign Contribution Regulation Act, 2010
Chapter 5: The Arbitration and Conciliation Act, 1996
Chapter 6: The Insolvency and Bankruptcy Code, 2016

Paper 5: Strategic Cost Management and Performance Evaluation (CA Final Study Material)

Part-A: Strategic Cost Management and Decision Making

Initial Pages
Chapter 1: Introduction to Strategic Cost Management
Chapter 2: Modern Business Environment
Chapter 3: Lean System and Innovation
Chapter 4: Cost Management Techniques
Chapter 5: Cost Management for Specific Sector
Chapter 6: Decision Making
Chapter 7: Pricing Decision
Appendix

Part-B: Performance Evaluation and Control

Initial Pages
Chapter 8: Performance Measurement and Evaluation
Chapter 9: Divisional Transfer Pricing
Chapter 10: Strategic Analysis of Operating Income
Chapter 11: Budgetary Control
Chapter 12: Standard Costing
Appendix

Part-C: Case Study

Initial Pages
Chapter 13: Case Study
CA Final Study Material
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ca final costing AMA Classes

Paper 6- Elective Papers (CA Final Study Material)

Paper 6A: Risk Management

Initial Pages
Chapter 1: Introduction to Risk
Chapter 2: Source and Evaluation of Risks
Chapter 3: Risk Management
Chapter 4: Evaluation of Risk Management Strategies
Chapter 5: Risk Model
Chapter 6: Credit Risk Measurement and Management
Chapter 7: Risk associated with Corporate Governance
Chapter 8: Enterprise Risk Management
Chapter 9: Operational Risk Management

Paper: 6B Financial Services and Capital Markets 

Part-AInitial Pages
Chapter 1: Global Financial Markets
Chapter 2: Impact of various policies of Financial Markets
Chapter 3: Capital Market – Primary
Chapter 4: Capital Market – Secondary
Chapter 5: Money Market
Chapter 6: Institutions and Intermediaries
Chapter 7: Commodity Market
Chapter 8: Banking as Source of Capital Including NBFCs
Chapter 9: Mutual Funds
Chapter 10: Private Equity
Chapter 11: Investment Banking
Chapter 12: Credit Rating
Chapter 13: Treasury Operations
Chapter 14: Risk Management
Chapter 15: Credit Derivatives
Chapter 16: Leasing
Chapter 17: Factoring
Part-BInitial Pages
Chapter 1: SEBI (ICDR) Regulations, 2018
Chapter 2: SEBI (LODR) Regulations, 2015
Chapter 3: SEBI (Prohibition of Insider Trading) Regulations, 2015
Chapter 4: SEBI (Buy Back of Securities) Regulations, 2018
Chapter 5: SEBI (Mutual Funds) Regulations, 1996

Paper 6C: International Taxation

Initial Pages
Chapter 1: Transfer Pricing
Chapter 2: Non-resident Taxation
Chapter 3: Double Taxation Relief
Chapter 4: Advance Rulings
Chapter 5: An Overview of the Black Money and the Imposition of Tax Law
Chapter 6: Taxation of E-Commerce Transactions
Chapter 7: Tax Treaties: Overview, Features, Application, and Interpretation
Chapter 8: Anti Avoidance Measures
Chapter 9: Overview of Model Tax Conventions
Annexure to Study Material

Paper 6D: Economic Laws

Chapter 1: World Trade Organization
Chapter 2: The Competition Act, 2002
Chapter 3: The Real Estate (Regulation & Development) ACT, 2016
Chapter 4: Insolvency and Bankruptcy Code, 2016
Chapter 5: Prevention of Money Laundering Act, 2002
Chapter 6: The Foreign Exchange Management Act, 1999
Chapter 7: Prohibition of Benami Property Transactions Act, 1988
Significant Amendments
Case Study – 1Solution to Case Study – 1
Case Study – 2Solution to Case Study – 2
Case Study – 3Solution to Case Study – 3
Case Study – 4Solution to Case Study – 4
Case Study – 5Solution to Case Study – 5
Case Study – 6Solution to Case Study – 6
Case Study – 7Solution to Case Study – 7

Paper 6E: Global Financial Reporting Standards

Significant Differences between IFRS and US GAAP
GFRS Case Study-1Solution to GFRS Case Study-1
GFRS Case Study-2Solution to GFRS Case Study-2
GFRS Case Study-3Solution to GFRS Case Study-3
GFRS Case Study-4Solution to GFRS Case Study-4
GFRS Case Study-5Solution to GFRS Case Study-5
GFRS Case Study-6Solution to GFRS Case Study-6

Paper 6F: Multidisciplinary Case Study

Case Study-1Solution to Case Study-1
Case Study-2Solution to Case Study-2
Case Study-3Solution to Case Study-3
Case Study-4Solution to Case Study-4
Case Study-5Solution to Case Study-5
Case Study-6Solution to Case Study-6
Case Study-7Solution to Case Study-7

Paper 7: Direct Tax Laws and International Taxation (CA Final Study Material)

Part I: Direct Tax Laws

Module 1Initial Pages
Chapter 1: Basic Concepts
Chapter 2: Residence and Scope of Total Income
Chapter 3: Incomes which do not form part of Total Income
Chapter 4: Salaries
Chapter 5: Income from House Property
Chapter 6: Profits and Gains of Business or Profession
Chapter 7: Capital Gains
Chapter 8: Income from Other Sources
Annexure
Module 2Initial Pages
Chapter 9: Income of Other Persons included in assessee’s Total Income
Chapter 10: Aggregation of Income, Set-Off and Carry Forward of Losses
Chapter 11: Deductions from Gross Total Income
Chapter 12: Assessment of Various Entities
Chapter 13: Charitable or Religious Trusts and Institutions, Political Parties and Electoral Trusts
Chapter 14: Tax Planning, Tax Avoidance & Tax Evasion
Module 3 Initial Pages
Chapter 15: Deduction, Collection and Recovery of Tax
Chapter 16: Income-tax Authorities
Chapter 17: Assessment Procedure
Chapter 18: Appeals and Revision
Chapter 19: Settlement of Tax Cases
Chapter 20: Penalties
Chapter 21: Offences and Prosecution
Chapter 22: Liability in Special Cases
Chapter 23: Miscellaneous Provisions
Annexure

Part II: International Taxation

Module 4Initial Pages
Chapter 1: Transfer Pricing and Other Provisions to check Avoidance of Tax
Chapter 2: Non-Resident Taxation
Chapter 3: Double Taxation Relief
Chapter 4: Advance Rulings
Chapter 5: Equalisation Levy
Chapter 6: Application and Interpretation of Tax Treaties
Chapter 7: Fundamentals of Base Erosion and Profit Shifting
Chapter 8: Overview of Model Tax Conventions
Annexure

Paper 8: Indirect Tax Laws CA Final Study Material May 2021

Part-I Goods and Services Tax

Module 1Initial Pages
Chapter 1: GST in India – An Introduction
Chapter 2: Supply under GST
Chapter 3: Charge of GST
Chapter 4: Exemptions from GST
Chapter 5: Place of Supply
Chapter 6: Time of Supply
Chapter 7: Value of Supply
Module 2Initial Pages
Chapter 8: Input Tax Credit
Chapter 9: Registration
Chapter 10: Tax Invoice, Credit and Debit Notes
Chapter 11: Accounts and Records; E-way Bill
Chapter 12: Payment of TaxUnit 1: Payment of Tax, Interest and Other Amounts
Unit 2: Tax Deduction at Source and Collection of Tax at Source
Chapter 13: Returns
Module 3Initial Pages
Chapter 14– Import And Export Under Gst
Chapter 15– Refunds
Chapter 16– Job Work
Chapter 17- Assessment And Audit
Chapter 18- Inspection, Search, Seizure And Arrest
Chapter 19- Demands And Recovery
Chapter 20- Liability to Pay Tax in Certain Cases
Chapter 21- Offences And Penalties
Chapter 22- Appeals And Revisions
Chapter 23- Advance Ruling
Chapter 24- Miscellaneous Provisions

Part-II Customs & FTP

Module 4Initial Pages
Chapter 1: Levy of and Exemptions from Customs DutyUnit I: Introduction to Customs Law
Unit II: Levy and Exemptions
Chapter 2: Types of Duty
Chapter 3: Classification of Imported and Export Goods
Chapter 4: Valuation under the Customs Act, 1962
Chapter 5: Importation, Exportation and Transportation of Goods
Chapter 6: Duty Drawback
Chapter 7: Refund
Chapter 8: Foreign Trade PolicyUnit I: Introduction to FTP
Unit II: Basic Concepts relating to Export Promotion Schemes under FTP

ICAI CA Final Study Material For Old Syllabus

Download CA Final Study Material+Practice Manual (English Medium)

Study MaterialPractice Manual
Module 1 
Initial PagesInitial Pages
Chapter 1 Accounting Standards and Guidance Notes
Part 1
Part 2
Chapter 1 Accounting Standards and Guidance Notes
Feedback Form 
Annexure 
Module 2 
Initial Pages 
Chapter 2 Indian Accounting Standards (Ind AS)Chapter 2 Indian Accounting Standards (Ind AS)
Chapter 3 Corporate Financial ReportingChapter 3 Corporate Financial Reporting
Chapter 4 Accounting for Corporate RestructuringChapter 4 Accounting for Corporate Restructuring
Feedback form 
Module 3 
Initial Pages 
Chapter 5 Consolidated Financial Statements of Group CompaniesChapter 5 Consolidated Financial Statements of Group Companies
Chapter 6 Accounting and Reporting of Financial InstrumentsChapter 6 Accounting and Reporting of Financial Instruments
Chapter 7 Share-Based PaymentsChapter 7 Share-Based Payments
Chapter 8 Financial Reporting for Financial InstitutionsChapter 8 Financial Reporting for Financial Institutions
Chapter 9 ValuationChapter 9 Valuation
Chapter 10 Developments in Financial ReportingChapter 10 Developments in Financial Reporting
Feedback FormFeedback Form
Accounting Pronouncements 
Initial Pages 
Part I: Framework for the Preparation and Presentation of Financial Statements 
Part II: Accounting Standards 
Part III: Guidance Notes 

Download CA Final Study Material+Practice Manual (Hindi Medium)

Module 1Initial Pages
Chapter – 1
Schedule III of Companies Act Module 1
Module 2Initial Pages
Chapter – 2
Chapter – 3
Chapter – 4
Chapter – 5
Module 3Initial Pages
Chapter – 6
Chapter – 7
Chapter – 8Part 1
Part 2
Chapter – 9
Feedback FormChapter – 10
Volume – IIIInitial Pages
Chapter – 1
Chapter – 2
Chapter – 3
Chapter – 4
Chapter – 5
Chapter – 6
Chapter – 7
Chapter – 8
Chapter – 9
Chapter – 10
Feedback Form

Paper 2: Strategic Financial Management

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Study MaterialPractice Manual
Chapter – 1Chapter-1
Chapter – 2Chapter-2
Chapter – 3Chapter-3
Chapter – 4Chapter-4
Chapter – 5Chapter-5
Chapter – 6Chapter-6
Chapter – 7Chapter-7
Chapter – 8Chapter-8
Chapter – 9Chapter-9
Chapter – 10Chapter-10
Chapter – 11Chapter-11
Chapter – 12Chapter-12
Chapter – 13Chapter-13

Download CA Final Study Material (Hindi Medium)

Module 1Initial Pages
Chapter – 1
Chapter – 2
Chapter – 3
Chapter – 4
Module 2Initial Pages
Chapter – 5
Chapter – 6
Chapter – 7
Chapter – 8
Chapter – 9
Chapter – 10
Module 3Initial Pages
Chapter – 11
Chapter – 12
Chapter – 13
Feedback Form
Volume – IIInitial Pages
Chapter – 1
Chapter – 2
Chapter – 3
Chapter – 4
Chapter – 5
Chapter – 6
Chapter – 7
Chapter – 8
Chapter – 9
Chapter – 10
Chapter – 11
Chapter – 12
Chapter – 13
Feedback Form

Paper 3: Advanced Auditing and Professional Ethics

Download CA Final Study Material (English Medium)

Module 1Initial Pages
Chapter 1 Auditing Standards, Statements and Guidance Notes – An Overview
Chapter 2 Audit Strategy, Planning and Programming
Chapter 3 Risk Assessment and Internal Control
Chapter 4 Audit under Computerised Information System (CIS) Environment
Chapter 5 Special Audit Techniques
Chapter 6 The Company Audit
Chapter 7 Liabilities of Auditors
Chapter 8 Audit Report
Chapter 9 Audit Committee and Corporate Governance
Chapter 10 Audit of Consolidated Financial Statements
Feedback Form
Module 2Initial Pages
Chapter 11 Audit of Banks
Chapter 12 Audit of General Insurance Companies
Chapter 13 Audit of Co-Operative Societies
Chapter 14 Audit of Non Banking Financial Companies
Chapter 15 Audit under Fiscal Laws
Chapter 16 Cost Audit
Module 3Initial Pages
Chapter 17 Special Audit Assignments
Chapter 18 Audit of Public Sector Undertakings
Chapter 19 Internal Audit, Management and Operational Audit
Chapter 20 Investigations and Due Diligence
Chapter 21 Peer Review
Chapter 22 Professional Ethics
Auditing PronouncementsInitial Pages
Part-I Auditing and Assurance StandardsPart (a)
Part (b)
Part (c)
Part (d)
Part-II Statements
Part-III Guidance NotesPart-A
Part-B
Part-C
Part-D

Practice Manual

Initial PagesChapter 1 Auditing Standards, Statements and Guidance Notes – An Overview
Chapter 2 Audit Strategy, Planning and Programming
Chapter 3 Risk Assessment and Internal Control
Chapter 4 Audit under Computerised Information System (CIS) Environment
Chapter 5 Special Audit Techniques
Chapter 6 The Company Audit
Chapter 7 Liabilities of Auditors
Chapter 8 Audit Report
Chapter 9 Audit Committee and Corporate Governance
Chapter 10 Audit of Consolidated Financial Statements
Chapter 11 Audit of Banks
Chapter 12 Audit of General Insurance Companies
Chapter 13 Audit of Co-Operative Societies
Chapter 14 Audit of Non Banking Financial Companies
Chapter 15 Audit under Fiscal Laws
Chapter 16 Cost Audit
Chapter 17 Special Audit Assignments
Chapter 18 Audit of Public Sector Undertakings
Chapter 19 Internal Audit, Management and Operational Audit
Chapter 20 Investigations and Due Diligence
Chapter 21 Peer Review
Chapter 22 Professional Ethics
Feedback Form

Download CA Final Study Material (Hindi Medium)

Module 1Initial Pages
Chapter 1
Chapter 2
Chapter 3
Chapter 4
Chapter 5
Chapter 6
Chapter 7
Chapter 8
Chapter 9
Chapter 10
Feedback Form
Module 2Initial Pages
Chapter 11
Chapter 12
Chapter 13
Chapter 14
Chapter 15
Chapter 16
Module 3Initial Pages
Chapter 17
Chapter 18
Chapter 19
Chapter 20
Chapter 21
Chapter 22

Practice Manual

Module 1Initial Pages
Chapter 1
Chapter 2
Chapter 3
Chapter 4
Chapter 5
Chapter 6
Chapter 7
Chapter 8
Chapter 9
Chapter 10
Module 2Chapter 11
Chapter 12
Chapter 13
Chapter 14
Chapter 15
Chapter 16
Module 3Chapter 17
Chapter 18
Chapter 19
Chapter 20
Chapter 21
Chapter 22
Feedback Form
Auditing PronouncementsInitial pages
Part – IPart-A
Part-B
Part – II

Paper 4: Corporate and Allied Laws

Download CA Final Study Material (English Medium)

Module 1 Initial Pages
Chapter1 -Declaration and Payment of Dividend
Chapter 2- Accounts and Audit
Chapter 3 – Appointment and Qualification of Directors
Chapter 4- Appointment and Remuneration of Managerial Personnel
Chapter 5 – Meetings of Board and Its Powers
Chapter 6- Inspection Inquiry and Investigation
Chapter 7- Compromises, Arrangements and Amalgamations
Chapter 8- Prevention of Oppression and Mismanagement
Chapter 9- Revival and Rehabilitation of Sick Companies
Chapter 10 – Winding-Up
Chapter 11- Producer Companies
Chapter 12- Companies incorporated outside India
Chapter 13- Offences and penalties
Chapter 14- E-governance
Chapter 15- National Company Law tribunal and appellate tribunal
Chapter 16- Special Courts
Chapter 17- Miscellaneous Provisions
chapter 18- Corporate secretarial practice-drafting of resolution, minutes, notices and reports
Chapter 19 – Insolvency and Bankruptcy Code, 2016
Module 2Initial Pages
Chapter 20- The Securities and Exchange Board of India (SEBI) Act, 1992
Chapter 21- The Securities Contracts (Regulation) Act, 1956
Revised Chapter 22 : FEMA applicable from May 2020 examination
Chapter 23- The Competition Act, 2002
Chapter 24- Overview of Banking Regulation Act, 1949, the Insurance Act, 1938, the Insurance Regulatory and Development Authority Act, 1999, the Securitisation and Reconstruction of Financial Assets and Enforcement of security Interest Act, 2002
Chapter 25- Prevention of Money Laundering Act, 2002
Chapter 26- Interpretation of Statutes, Deeds and Documents

 CA Final Study Material (Hindi Medium)

Module – 1Initial Pages
Chapter – 1
Chapter – 2
Chapter – 3
Chapter – 4
Chapter – 5
Chapter – 6
Chapter – 7
Chapter – 8
Chapter – 9
Chapter – 10
Chapter – 11
Chapter – 12
Chapter – 13
Chapter – 14
Chapter – 15
Chapter – 16
Chapter – 17
Chapter – 18
Feedback Form
Module – 2Initial Pages
Chapter – 19
Chapter – 20
Chapter – 21
Chapter – 22
Chapter – 23
Chapter – 24
Chapter – 25

Practice Manual

Initial Pages
Chapter – 1
Chapter – 2
Chapter – 3
Chapter – 4
Chapter – 5
Chapter – 6
Chapter – 7
Chapter – 8
Chapter – 9
Chapter – 10
Chapter – 11
Chapter – 12
Chapter – 13
Chapter – 14
Chapter – 15
Chapter – 16
Chapter – 17
Chapter – 18
Chapter – 19
Chapter – 20
Chapter – 21
Chapter – 22
Chapter – 23
Feedback Form

Paper 5: Advanced Management Accounting

CA Final Study Material (English Medium)

MODULE 1Initial Pages
Chapter 1 Developments in the Business Environment
Chapter 2 Decision Making using Cost Concepts and CVP Analysis
Chapter 3 Pricing Decisions
Feedback Form
MODULE 2Initial Pages
Chapter 4 Budget & Budgetary Control
Chapter 5 Standard Costing
Chapter 6 Costing of Service Sector
Chapter 7 Transfer Pricing
Chapter 8 Uniform Costing and Inter Firm Comparison
Chapter 9 Profitability Analysis – Product Wise/ Segment Wise/ Customer Wise
MODULE 3Initial Pages
Chapter 10 Linear Programming
Chapter 11 The Transportation Problem
Chapter 12 The Assignment Problem
Chapter 13 Critical Path Analysis
Chapter 14 Program Evaluation and Review Technique
Chapter 15 Simulation
Chapter 16 Learning Curve Theory
Appendix
Feedback Form

Practice Manual

Part AInitial Pages
Chapter 1 Developments in the Business Environment
Chapter 2 Decision Making using Cost Concepts and CVP Analysis
Chapter 3 Pricing Decisions
chapter 4 Budget & Budgetary Control
Chapter 5 Standard Costing
Chapter 6 Costing of Service Sector
Chapter 7 Transfer Pricing
Chapter 8 Uniform Costing & Inter-firm Comparison
Chapter 9 Profitability Analysis – Product Wise/ Segment Wise/ Customer Wise
Feedback Form
Part BInitial Pages
Chapter 10 Linear Programming
Chapter 11 The Transportation Problem
Chapter 12 The Assignment Problem
Chapter 13 Critical Path Analysis
Chapter 14 Program Evaluation and Review Technique
Chapter 15 Simulation
Chapter 16 Learning Curve Theory
Appendix
Feedback Form

CA Final Study Material (Hindi Medium)

Module 1Initial Pages
Chapter 1
Chapter 2-3
Feedback Form
Module 2Initial Pages
Chapter 4
Chapter 5-7
Chapter 8-9
Module 3Initial Pages
Chapter 10-11
Chapter 12-14
Chapter 15-16

Practice Manual

Initial Pages
Chapter 1-3
Chapter 4-8
Chapter 9-12
Chapter 13-17

Paper 6: Information Systems Control and Audit

CA Final Study Material (English Medium)

Initial Pages
Chapter 1 Concepts of Governance and Management of Information Systems
Chapter 2 Information Systems Concepts
Chapter 3 Protection of Information Systems
Chapter 4 Business Continuity Planning and Disaster Recovery Planning
Chapter 5 Acquisition, Development and Implementation of Information Systems
Chapter 6 Auditing of Information Systems
Chapter 7 Information Technology Regulatory Issues
Chapter 8 Emerging Technologies
References
Glossary
Feedback Form

Practice Manual

Initial PagesChapter 1 Concepts of Governance and Management of Information Systems
Chapter 2 Information Systems Concepts
Chapter 3 Protection of Information Systems
Chapter 4 Business Continuity Planning and Disaster Recovery Planning
Chapter 5 Acquisition, Development and Implementation of Information Systems
Chapter 6 Auditing of Information Systems
Chapter 7 Information Technology Regulatory Issues
Chapter 8 Emerging Technologies
Questions Based on the Case Studies
Multiple Choice Questions

CA Final Study Material (Hindi Medium)

Initial PagesChapter-1
Chapter-2
Chapter-3
Chapter-4
Chapter-5
Chapter-6
Chapter-7
Chapter-8
Feedback form

Practice Manual

Initial PagesChapter-1
Chapter-2
Chapter-3
Chapter-4
Chapter-5
Chapter-6
Chapter-7
Chapter-8
Feedback form

Paper 7: Direct Tax Laws and International Taxation

CA Final Study Material (English Medium)

Part I: Direct Tax Laws
Module 1Initial Pages
Chapter 1: Basic Concepts
Chapter 2: Residence and Scope of Total Income
Chapter 3: Incomes which do not form part of Total Income
Chapter 4: Salaries
Chapter 5: Income from House Property
Chapter 6: Profits and Gains of Business or Profession
Chapter 7: Capital Gains
Annexure
Chapter 8: Income from Other Sources
Module 2Initial Pages
Chapter 9: Income of Other Persons included in assessee’s Total Income
Chapter 10: Aggregation of Income, Set-Off and Carry Forward of Losses
Chapter 11: Deductions from Gross Total Income
Chapter 12: Assessment of Various EntitiesAnnexures
Chapter 13: Charitable or Religious Trusts or Institutions, Political Parties and Electoral Trusts
Chapter 14: Tax Planning, Tax Avoidance & Tax Evasion
Module 3Initial Pages
Chapter 15: Deduction, Collection and Recovery of Tax
Chapter 16: Income-tax Authorities
Chapter 17: Assessment Procedure
Chapter 18: Appeals and Revision
Chapter 19: Settlement of Tax Cases
Chapter 20: Penalties
Chapter 21: Offences and Prosecution
Chapter 22: Liability in Special Cases
Chapter 23: Miscellaneous Provisions
Part II: International Taxation
Module 4Initial Pages
Chapter 1: Transfer Pricing and Other Provisions to check Avoidance of Tax
Chapter 2: Non Resident Taxation
Chapter 3: Double Taxation Relief
Chapter 4: Advance Rulings
Chapter 5: Equalisation Levy
Chapter 6: Application and Interpretation of Tax Treaties
Chapter 7: Fundamentals of Base Erosion and Profit Shifting
Chapter 8: Overview of Model Tax Conventions
Annexure

CA Final Study Material (Hindi Medium)

Part I: Direct Tax Laws
Module 1Chapter 1
Chapter 2
Chapter 3
Chapter 4Part-1
Part-2
Chapter 5
Chapter 6Part-1
Part-2
Part-3
Part-4
Part-5
Chapter 7Part-1
Part-2
Part-3
Part-4
Chapter 8
Chapter 9
Chapter 10

Paper 8: Indirect Tax Laws

CA Final Study Material

Part-I Goods and Services Tax
Module 1Initial Pages
Chapter 1: GST in India – An Introduction
Chapter 2: Taxable Event – Supply
Chapter 3: Charge of GST
Chapter 4: Exemptions from GST
Chapter 5: Place of Supply
Chapter 6: Time of Supply
Chapter 7: Value of Supply
Module 2Initial Pages
Chapter 8: Input Tax Credit
Chapter 9: Registration
Chapter 10: Tax Invoice, Credit and Debit Notes
Chapter 11: Accounts and Records
Chapter 12: Payment of TaxUnit I: Payment of Tax, Interest and Other Amounts
Unit II: Tax Deduction at Source and Collection of Tax at Source
Chapter 13: Returns
Module 3Initial Pages
Chapter 14: Import and export under Gst
Chapter 15: Refunds
Chapter 16: Job work
Chapter 17: Assessment and Audit
Chapter 18: Inspection, Search, Seizure, and Arrest
Chapter 19: Demands and Recovery
Chapter 20: Liability to Pay Tax in Certain Cases
Chapter 21: Offences and Penalties
Chapter 22: Appeals and Revision
Chapter 23: Advance Ruling
Chapter 24: Miscellaneous Provisions
Part-II Customs & FTP
Module – 4Initial Pages
Chapter 1: Levy of and Exemptions from Customs Duty
Chapter 2: Types of Duty
Chapter 3: Classification of Imported and Export Goods
Chapter 4: Valuation under the Customs Act, 1962
Chapter 5: Importation, Exportation, and Transportation of Goods
Chapter 6: Duty Drawback
Chapter 7: Refund
Chapter 8: Foreign Trade PolicyUnit I: Introduction to FTP
Unit II: Basic Concepts relating to Export Promotion Schemes under FTP

Frequently Asked Questions (FAQ’s)

Q. How many subjects are there in CA Final New Course & Old Course?

Ans. The CA Final Course (New /Old) Consist total 8 Subjects.

Q. How many marks we need to pass the CA Final Exam?

Ans. To clear the CA Final exam students required a minimum of 40% marks in each subject and an aggregate of 50% marks in all subjects.

Q. Can we clear the CA Final Exam 2021 without taking coaching classes?

Ans. Yes, it is possible, you can clear the CA Final Exam by focusing on the self-study with proper time management, hard work, consistency, discipline, planning.

Q. Is the CA Final study material provided by ICAI is enough to prepare for CA Final exam?

Ans. Precisely, the study material of ca final course given by the ICAI is all enough to pass the CA Final exam. But if you want you can also go for some of the best teachers for CA Final i.e- For CA final Costing you can take Parag Gupta Classes as he considered as one of the best teachers for Ca final Costing New Course as well as for Old Course.

Q. How can a student download the PDF of CA Final Study Material?

Ans. Students can download the PDF of CA Final Study Material form the Board of studies (BoS) knowledge portal on the Official website of the Institute of Chartered Accountants of India (ICAI).

Q. How many marks are required to get exemption in CA Final Exam?

Ans. Students need to get minimum of 60% percent marks or more to get the exemption in CA final Exam.

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