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CA Final 2026 Syllabus (Group 1 & 2): Check Subject-wise Syllabus
The CA Final syllabus 2026 follows ICAI’s new scheme, consisting of six papers divided into two groups of three papers each. ICAI has already published CA Final 2026 syllabus applicable for January 2026 and May 2026 exam separately. After clearing the CA Intermediate and completing articleship training, aspirants become eligible for this stage. The CA final subjects new syllabus 2026 focuses on both theoretical understanding and practical application necessary for professional excellence in Chartered Accountancy. Understanding the detailed syllabus of CA Final exam is crucial for strategic preparation, as it not only guides exam planning but also helps students map their learning with post-qualification career opportunities in finance, audit, and consultancy.
If the students compare the CA Final syllabus 2025 with that of 2026, it is found that ICAI has retained the syllabus framework, but their topics have been reallocated to suit industry practice. Students can also check the CA syllabus 2026 PDF download option from the ICAI website for side-by-side preparation.
CA Final Syllabus 2026: Group 1 Subjects:
Paper No. | Subject | Marks |
1 | Financial Reporting | 100 |
2 | Strategic Financial Management | 100 |
3 | Advanced Auditing, Assurance and Professional Ethics | 100 |
These CA final group 1 subjects 2026 focus on technical financial reporting, strategic financial decisions, and professional ethics in auditing.
CA Final Syllabus 2026: Group 2 Subjects
Paper No. | Subject | Marks |
4 | Direct Tax Laws & International Taxation | 100 |
5 | Indirect Tax Laws Part I: Goods and Services Tax Part-II: Customs & FTP | 100 |
6 | Integrated Business Solutions (Multidisciplinary Case Study with Strategic Management) | 100 |
The CA final group 2 subjects 2026, which include laws and taxation papers, are vital for compliance and regulatory expertise as per the new CA Final syllabus.
CA Final 2026 Detailed Syllabus Overview
Subjects | Modules | Chapters |
Paper I - Financial Reporting | Module I | Chapter 1: Introduction to Indian Accounting Standards Chapter 2: Conceptual Framework for Financial Reporting under Indian Accounting Standards (Ind AS) Chapter 3: Ind AS on Presentation of General Purpose Financial Statements Chapter 4: Ind AS on Measurement based on Accounting Policies |
Module II | Chapter 5: Ind AS on Assets of the Financial Statements | |
Module III | Chapter 6: Ind AS on Liabilities of the Financial Statements Chapter 7: Ind AS on Items impacting the Financial Statements Chapter 8: Ind AS on Disclosures in the Financial Statements | |
Module IV | Chapter 9: Ind AS 115 “Revenue from Contracts with Customers” Chapter 10: Other Indian Accounting Standards Chapter 11: Accounting and Reporting of Financial Instruments | |
Module V | Chapter 12: Ind AS 103 “Business Combinations” Chapter 13: Consolidated and Separate Financial Statements of Group Entities Chapter 14: Ind AS 101 “First-time Adoption of Ind AS” Chapter 15: Analysis of Financial Statements Chapter 16: Professional and Ethical Duty of a Chartered Accountant Chapter 17: Accounting and Technology | |
Paper II - Advanced Financial Management | Chapter 1: Financial Policy and Corporate Strategy Chapter 2: Risk Management Chapter 3: Advanced Capital Budgeting Decisions Chapter 4: Security Analysis Chapter 5: Security Valuation Chapter 6: Portfolio Management Chapter 7: Securitization Chapter 8: Mutual Funds Chapter 9: Derivatives Analysis and Valuation Chapter 10: Foreign Exchange Exposure and Risk Management Chapter 11: International Financial Management Chapter 12: Interest Rate Risk Management Chapter 13: Business Valuation Chapter 14: Mergers, Acquisitions, and Corporate Restructuring Chapter 15: Startup Finance | |
Paper III - Advanced Auditing, Assurance & Professional Ethics | Module I | Chapter 1: Quality Control Chapter 2: General Auditing Principles and Auditors Responsibilities Chapter 3: Audit Planning, Strategy, and Execution Chapter 4: Materiality, Risk Assessment, and Internal Control Chapter 5: Audit Evidence Chapter 6: Completion and Review Chapter 7: Reporting |
Module II | Chapter 8: Specialised Areas Chapter 9: Related Services Chapter 10: Review of Financial Information Chapter 11: Prospective Financial Information and Other Assurance Services Chapter 12: Digital Auditing & Assurance Chapter 13: Group Audits Chapter 14: Special Features of Audit of Banks & Non-Banking Financial Companies | |
Module III | Chapter 15: Overview of Audit of Public Sector Undertakings Chapter 16: Internal Audit Chapter 17: Due Diligence, Investigation & Forensic Accounting Chapter 18: Sustainable Development Goals (SDG) & Environment, Social and Governance (ESG) Assurance Chapter 19: Professional Ethics & Liabilities of Auditors | |
Paper IV - Direct Tax Laws & International Taxation | Module I | Chapter 1: Basic Concepts Chapter 2: Incomes which do not form part of Total Income Chapter 3: Profits and Gains of Business or Profession Chapter 4: Capital Gains Chapter 5: Income from Other Sources Chapter 6: Income of Other Persons included in Assessee’s Total Income Chapter 7: Aggregation of Income, Set Off or Carry Forward of Losses Chapter 8: Deductions from Gross Total Income |
Module II | Chapter 9: Assessment of Various Entities Chapter 10: Assessment of Trusts and Institutions, Political Parties, and Other Special Entities Chapter 11: Tax Planning, Tax Avoidance, and Tax Evasion Chapter 12: Taxation of Digital Transactions | |
Module III | Chapter 13: Deduction, Collection, and Recovery of Tax Chapter 14: Income Tax Authorities Chapter 15: Assessment Procedure Chapter 16: Appeals and Revision Chapter 17: Dispute Resolution Chapter 18: Miscellaneous Provisions Chapter 19: Provisions to Counteract Unethical Tax Practices Chapter 20: Tax Audit and Ethical Compliance | |
Module IV | Chapter 21: Non-Resident Taxation Chapter 22: Double Taxation Relief Chapter 23: Advance Rulings Chapter 24: Transfer Pricing Chapter 25: Fundamentals of BEPS Chapter 26: Application and Interpretation of Tax Treaties Chapter 27: Overview of Model Tax Conventions Chapter 28: Latest Developments in International Taxation | |
Paper V - Indirect Tax Laws | ||
Part I: Goods and Services Tax | Module I | Chapter 1: Supply under GST Chapter 2: Charge of GST Chapter 3: Place of Supply Chapter 4: Exemptions from GST Chapter 5: Time of Supply Chapter 6: Value of Supply |
Module II | Chapter 7: Input Tax Credit Chapter 8: Registration Chapter 9: Tax Invoice, Credit and Debit Notes Chapter 10: Accounts and Records; E-way Bill Chapter 11: Payment of Tax Chapter 12: Electronic Commerce Transactions Chapter 13: Returns | |
Module III | 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 in Certain Cases Chapter 21: Offences and Penalties and Ethical Aspects under GST Chapter 22: Appeals and Revision Chapter 23: Advance Ruling Chapter 24: Miscellaneous Provisions | |
Part II: Customs & FTP | Module IV | 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 and Exportation of Goods Chapter 6: Warehousing Chapter 7: Refund Chapter 8: Foreign Trade Policy |
Paper VI - Integrated Business Solutions (Multidisciplinary Case Study) | Case study based on integration of Financial Reporting, Advanced Financial Management, Auditing, Direct and Indirect Tax laws, Corporate and Economic Laws, Strategic Cost Management, Business Strategy and Risk Management, Corporate Governance and Ethics; Sustainable Development Goals (SDG) and ESG Assurance | |
You may also check - CA Final January 2026 Exam Dates
CA Final Model Test Papers 2026 (Group 1 and Group 2)
ICAI releases CA Final model test papers for both Group 1 and Group 2, which closely follow the official CA Final subjects' new syllabus. These model papers help students understand the current exam format, test question types, and build effective time management strategies for the actual exam. Practising with model test papers gives candidates realistic exposure to exam scenarios and helps in identifying strong and weak areas. They include both objective and descriptive questions. Regular practice with these papers boosts confidence and increases accuracy, making them essential for focused exam preparation.
CA Final 2026 Exam Pattern
The detailed CA Final exam pattern 2026 has been given below:
Exam duration: 3 hours per paper
Total papers: 6 (3 per group)
Marks per paper: 100 marks
Question distribution: Approximately 30% MCQs and 70% descriptive
Negative marking: Not applicable
Passing criteria: Minimum 40% marks in each paper and 50% aggregate in each group
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Download NowFrequently Asked Questions (FAQs)
Q: How often does ICAI update the CA Final syllabus?
A:
ICAI updates the syllabus periodically to align with industry and regulatory changes.
Q: Can I choose an elective in Group 2?
A:
Yes, students select one elective from six options based on their career preferences.
Q: Is there negative marking in the CA Final 2026 exams?
A:
No, ICAI does not apply negative marking for the CA Final exams.
Q: What are the passing criteria for the CA Final 2026 exams?
A:
Candidates need 40% in each paper and a 50% aggregate in each group.
Q: How many papers are there in the CA Final new syllabus?
A:
There are six papers divided into two groups, each group having three papers.
Q: Where can I download the CA final subjects new syllabus PDF?
A:
The official syllabus PDF is available on the ICAI website under the ‘New Scheme of Education and Training’ tab.
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Questions related to CA Final Exam
On Question asked by student community
Have a question related to CA Final Exam ?
Hello Aspirant,
See application process is already live for CA Final 2022 examination for November 2022 session so if you had applied for it then it is alright and the last date to apply for it is July 1st 2022.
Now coming to the question of choice of elective paper so don't worry because choice of elective paper will be asked while filling examination form for CA final 2022 which would be available for the candidates in October 2022 so you can fill it out at that time and till then you will have to wait for it.
You can check out more information from the official site as given below :-
https://www.icai.org/new_post.html?post_id=15755
or you can also check out our article for all latest updates and complete details :-
CA Final Registration 2022 - Steps to Apply Online, Fees, Eligibility (careers360.com)
I hope this information helps you.
Good Luck!!
Hello,
No you cannot apply after the final date of registration. Unless the officials extend the last date you will not be eligible for applying after the final date of registration. As of now there are no information from the officials regarding the extension of the final date. The Institute of Chartered Accountants of India (ICAI) has opened the CA Final 2022 registration in online mode. The last date for the CA Final May 2022 registration was January 1, 2022. You can apply for December session. The last date is on July 1, 2022.
Hi there,
First of all make plan that what are you going to study,for how many hours you are going to study a topic and on what you will focus on. Plan all these things so that you don't get distract while studying. Then maintain a timetable and follow it .
We all have same working hours but we don't utilize them properly so start utilizing your working hour according to your mental energy .
Always study in a peaceful environment so that you can learn more in less time that means effective study .
Now if you are talking pparticularly about commerce then you can divide subjects into two part
(A) Numerical portion: First clear you concepts and after that practice as much as you can for Numerical.
(B) THEORY Portion: Make notes and clear your concept and revise them.
Try to understand instead of just mugging up lessons so that you can remember it for long time .
And last but not least study with enthusiasm. Enjoy study . Don't take study as burden.
Hope it helps you.
Good luck!
Hi Aspirant,
Hope you are doing great as per the question asked by you as you have made mistake while filling up the form you should definitely mail to the required authorities regarding the mistakes you have sometimes correction window is given to the students to correct the mistakes if made any during the process.
Hope you found this answer useful.Stay motivated stay positive.
All the best!
Hey aspirant,
Sorry but this cannot be done as it is mandatory and one must complete at least 2 years of training before sitting for the finals
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