CA Final Study Material 2020 - The Institute of Chartered Accountants of India (ICAI) releases the relevant CA Final study material May 2020 on the official website as in Board of Studies’ knowledge portal. The authorities bring in amended CA Final study material 2020 relevant for a session whenever some changes are introduced into already prevailing CA Final syllabus. Candidates can download the CA Final study material pdf from BoS knowledge portal of the official website for all the papers. After registration into the course, ICAI delivers the CA Final study material to candidates after a gap of few days of registration confirmation. To have links to all the topics and sub topics provided on the website under CA Final study material May 2020 for all 8 papers of old and new syllabus, refer to the article below.Latest: CA Final Result 2019 announced on January 16; Check CA Final Pass Percentage for Nov 2019.
The Institute of Chartered Accountants of India has updated CA Final Study Material for Old Course relevant for the upcoming May 2020 session. All the topics are provided in a very detailed format for students of CA Final 2020 as the links are provided below.
Paper 1- Financial Accounting
College Comparison based on Courses, Placement, Rank, Fee
Module 1.
Chapter 1 Accounting Standards and Guidance Notes
Part 1
Part 2
Module 2.
Chapter 2 Indian Accounting Standards (Ind AS)
Chapter 3 Corporate Financial Reporting
Chapter 4 Accounting for Corporate Restructuring
Module 3.
Chapter 5 Consolidated Financial Statements of Group Companies
Chapter 6 Accounting and Reporting of Financial Instruments
Chapter 7 Share-Based Payments
Chapter 8 Financial Reporting for Financial Institutions
Chapter 9 Valuation
Chapter 10 Developments in Financial Reporting
Accounting Pronouncements
Part I: Framework for the Preparation and Presentation of Financial Statements
Part II: Accounting Standards
Part III: Guidance Notes
Paper 2- Strategic Financial Management
Chapter 1 Financial Policy And Corporate Strategy
Chapter 2 Project Planning And Capital Budgeting
Chapter 3 Leasing Decisions
Chapter 4 Dividend Decisions
Chapter 5 Indian Capital Market
Chapter 6 Security Analysis
Chapter 7 Portfolio Theory
Chapter 8 Financial Services In India
Chapter 9 Mutual Funds
Chapter 10 Money Market Operations
Chapter 11 Foreign Direct Investment (FDI), Foreign Institutional Investment (FII) And International Financial Management
Chapter 12 Foreign Exchange Exposure And Risk Management
Chapter 13 Mergers, Acquisitions & Restructuring
Paper 3- Advanced Auditing and Professional Ethics
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
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
Part-I Auditing and Assurance Standards
Part (a)
Part (b)
Part (c)
Part (d)
Part-II Statements
Part-III Guidance Notes
Part III - A
Part III - B
Part III - C
Part III - D
Auditing Pronouncements (Applicable for May, 2019 examination onwards)
Paper 4- Corporate and Allied Laws
Chapter 1 - 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
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
Paper 5- Advanced Management Accounting
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 and Inter Firm Comparison
Chapter 9 Profitability Analysis – Product Wise/ Segment Wise/ Customer Wise
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
Paper 6- information Systems Control and Audit
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
Paper 7- Direct Tax Laws
Part 1- Direct tax Laws
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
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
Annexures
Chapter 13: Charitable or Religious Trusts and Institutions, Political Parties and Electoral Trusts
Chapter 14: Tax Planning, Tax Avoidance & Tax Evasion
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 4.
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
Paper 8- Indirect Tax Laws
Part-I Goods and Services Tax
Module 1
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 2
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 Tax
Unit 1: Payment of Tax, Interest and Other Amounts
Unit 2: Tax Deduction at Source and Collection of Tax at Source
Chapter 13: Returns
Module 3
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 - 4
Chapter 1: Levy of and Exemptions from Customs Duty
Unit-1
Unit-2
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 Policy
Unit I: Introduction to FTP
Unit II: Basic Concepts relating to Export Promotion Schemes under FTP
Candidates enrolled under the new course may refer to the CA Final study material relevant for May 2020 session. Given below are the topic wise links for both groups of new syllabus of CA Final study material.
Paper 1- Financial Reporting
Chapter 1: Framework for Preparation and Presentation of Financial Statements
Chapter 2: Ind AS on Presentation of Items in the Financial Statements
Unit 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 Policies
Unit 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 Standards
Unit 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
Chapter 7: Ind AS on Assets of the Financial Statements
Unit 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
Chapter 9: Ind AS on Liabilities of the Financial Statements
Unit 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 Statements
Unit 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 Statements
Unit 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 Instruments
Unit 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 4
Chapter 13: Business Combination and Corporate Restructuring
Chapter 14: Consolidated Financial Statements
Unit 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
Chapter 15: Analysis of Financial Statements
Chapter 16: Integrated Reporting
Chapter 17: Corporate Social Responsibility
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
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 Audit
Annexure: Schedule III to The Companies Act, 2013
Chapter 6: Audit Reports
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 Laws
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 Audit
Unit 1: Due Diligence
Unit 2: Investigation
Unit 3: Forensic Audit
Chapter 17: Peer Review and Quality Review
Unit 1: Peer Review
Unit 2: Quality Review
Chapter 18: Professional Ethics
Auditing Pronouncements
Part I: Auditing and Assurance Standards
Part A
Part B
Part II: Statements
Paper 4- Corporate and Economic Laws
Part-I: Corporate Laws
Module-1
Section-A: Company Law
Chapter 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-2
Chapter 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 Law
Chapter 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-3
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
Part-A: Strategic Cost Management and Decision Making
Sub Part-I: Strategic Cost Management
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
Sub Part-II: Strategic Decision Making
Chapter 6: Decision Making
Chapter 7: Pricing Decision
Part-B: Performance Evaluation and Control
Sub Part-I: Performance Evaluation and Reporting
Chapter 8: Performance Measurement and Evaluation
Chapter 9: Divisional Transfer Pricing
Chapter 10: Strategic Analysis of Operating Income
Sub Part-II: Managerial Control
Chapter 11: Budgetary Control
Chapter 12: Standard Costing
Part-C: Case Study
Chapter 13: Case Study
Paper 6- Elective Papers
Paper 6 A- Risk Management
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 6 B- Financial Services and Capital Markets
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 - B
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
Chapter 1: Transfer Pricing
Chapter 2: Non-resident Taxation
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
Paper 6E- Global Financial Reporting Standards
List of IFRS corresponding to Ind AS
Significant Differences between IFRS and US GAAP
Major Differences between Ind AS and IFRS
GFRS Case Studies
Paper-6F: Multidisciplinary Case Study
Paper 7- Direct Tax Laws and International Taxation
Part I: Direct Tax Laws
Chapter 14– Import And Export Under Gst
Answer:
A candidate preparing for either or both groups of CA Final should always refer the official study material provided by ICAI.
Yes, ICAI releases the CA Final study material 2020 as and when amendments are brought into CA Final syllabus.
The answer might be different for variety of students. However, the CA Final toppers do recommend complete focus upon the official CA Final study material 2020.
The CA Final is brought in by experts, but still there is a chance for human errors which are usually not that major to affect much.
ICAI has provided the CA Final study material relevant for May 2020 session to be referred by aspirants for the upcoming exams.
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Student declaration form of CA Foundation exam 2020 is not declared yet. It will be released in May 2020. But You can download the student declaration form of CA Foundation exam 2019 from official website ICAI examination. Or also you can download the certificate from the official link of ICAI exam given below:
https://icaiexam.icai.org/Declaration/FoundationDeclaration_Nov2019.pdf
Hello
It needs complete dedication, hard work, and passion towards this course.
The vast syllabus of Chartered Accountancy is divided into 4 steps –
If you are planning to become Chartered Accountant in India through CA Foundation then we are taking an assumption that you have planned to appear in CA Foundation right after 12th.
CA Foundation is an entry-level test in order to pursue Chartered Accountancy. The course is much similar to your 11th and 12th standard (Commerce stream).
CA INTERMEDIATE will be your next level in the Chartered Accountancy journey after clearing CA Foundation. Some students who are graduates or postgraduates can also apply for the CA course through the Direct entry Scheme (https://www.vsijaipur.com/direct-entry-scheme-in-ca/) at the Intermediate level.
Candidates can start their Articleship Training (https://www.vsijaipur.com/ca-articleship-registration/) as soon as they passed any of the group of CA Intermediate. But before that, you must have undergone ITT and OT Program.
CA FINAL
This is the last step in the Chartered Accountants Journey and the biggest challenge. After completing both the groups of CA Intermediate one can register for CA Final (https://www.vsijaipur.com/icai-ca-final-registration-letter/) . Although, the candidate can appear in CA Final only when he has undergone through GMCS and Advanced ITT.
Hey
Great that you timely registered with ICAI under the course of CA Foundation as it makes you eligible to appear for May 2020 session. However you'll be receiving the official ICAI study material in hard copy, you can still access the CA Foundation study material online on ICAI's website itself in the BoS knowledge portal. The same is provided for May 2020 as well.
So kick start your preparation and prepare well.
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