CA Final Study Material 2020
CA Final Study Material 2020 - ICAI has released the relevant CA Final 2020 study material for June 2020 on the official website under Board of Studies’ knowledge section. ICAI has also released a referencer along with the study material of CA Final 2020 for quick revision for the upcoming June 2020 session. The authorities bring in amended CA Final study material 2020 relevant for a session whenever some changes are introduced into already prevailing CA Final 2020 syllabus. Candidates can download the CA Final study material pdf for all the papers from BoS knowledge portal. After completing registration, ICAI delivers the CA Final 2020 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 2020 for June session for all 8 papers of the old and new syllabus, refer to the article below.
Latest: ICAI has released the CA Final Exam Dates 2020 for cycle II of November session. Also, check out the CA Final Syllabus 2020.
CA Final Study Material 2020 for June
The Institute of Chartered Accountants of India has updated CA Final 2020 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.
CA Final 2020 Study Material- (Old Syllabus) Group 1:
Paper 1- Financial Accounting
Module 1.
Chapter 1 Accounting Standards and Guidance Notes
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 10 Developments in Financial Reporting
Accounting Pronouncements
Part I: Framework for the Preparation and Presentation of Financial Statements
Paper 2- Strategic Financial Management
Module 1.
Chapter 1 Financial Policy And Corporate Strategy
Chapter 2 Project Planning And Capital Budgeting
Module 2.
Chapter 5 Indian Capital Market
Chapter 8 Financial Services In India
Chapter 10 Money Market Operations
Module 3.
Chapter 12 Foreign Exchange Exposure And Risk Management
Chapter 13 Mergers, Acquisitions & Restructuring
Paper 3- Advanced Auditing and Professional Ethics
Module 1.
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 7 Liabilities of Auditors
Chapter 9 Audit Committee and Corporate Governance
Chapter 10 Audit of Consolidated Financial Statements
Module 2.
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
Module 3.
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 22 Professional Ethics
Part-I Auditing and Assurance Standards
Part-III Guidance Notes
Paper 4- Corporate and Allied Laws
Module 1.
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 11 - Producer Companies
Chapter 12 - Companies Incorporated Outside India
Chapter 13 - Offences and Penalties
Chapter 15 - National Company Law Tribunal and Appellate Tribunal
Chapter 17 - Miscellaneous Provisions
Chapter 18 - Corporate Secretarial Practice-Drafting Of Resolution, Minutes, Notices And Reports
Chapter 19 - Insolvency and Bankruptcy Code, 2016
Module 2.
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 25 - Prevention of Money Laundering Act, 2002
Chapter 26 - Interpretation of Statutes, Deeds and Documents
CA Final 2020 Study Material (Old Syllabus) Group 2
Paper 5- Advanced Management Accounting
Module 1.
Chapter 1 Developments in the Business Environment
Chapter 2 Decision Making using Cost Concepts and CVP Analysis
Module 2.
Chapter 4 Budget & Budgetary Control
Chapter 6 Costing of Service Sector
Chapter 8 Uniform Costing and Inter Firm Comparison
Chapter 9 Profitability Analysis – Product Wise/ Segment Wise/ Customer Wise
Module 3.
Chapter 11 The Transportation Problem
Chapter 12 The Assignment Problem
Chapter 13 Critical Path Analysis
Chapter 14 Program Evaluation and Review Technique
Chapter 16 Learning Curve Theory
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
Module 1.
Chapter 2: Residence and Scope of Total Income
Chapter 3: Incomes which do not form part of Total Income
Chapter 5: Income from House Property
Chapter 6: Profits and Gains of Business or Profession
Chapter 8: Income from Other Sources
Module 2.
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.
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 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 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 4: Exemptions from GST
Module 2
Chapter 10: Tax Invoice, Credit and Debit Notes
Chapter 11: Accounts and Records; E-way Bill
Chapter 12: Payment of Tax
Module 3
Chapter 14– Import And Export Under GST
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 24- Miscellaneous Provisions
Part-II Customs & FTP
Module - 4
Chapter 1: Levy of and Exemptions from Customs 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 8: Foreign Trade Policy
CA Final Study Material 2020 for New Course
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.
CA Final (New Syllabus) Group 1
Paper 1- Financial Reporting
Module 1.
Chapter 1: Framework for Preparation and Presentation of Financial Statements
Chapter 2: Ind AS on Presentation of Items in the Financial Statements
Chapter 3: Ind AS 115: Revenue from Contracts with Customers
Chapter 4: Ind AS on Measurement-based on Accounting Policies
Chapter 5: Other Indian Accounting Standards
Chapter 6: Ind AS 101: First-time Adoption of Ind AS
Annexure: Division II of Schedule III to The Companies Act, 2013
Module 2.
Chapter 7: Ind AS on Assets of the Financial Statements
Chapter 8: Ind AS 41: Agriculture
Module 3
Chapter 9: Ind AS on Liabilities of the Financial Statements
Chapter 10: Ind AS on Items impacting the Financial Statements
Chapter 11: Ind AS on Disclosures in the Financial Statements
Chapter 12: Accounting and Reporting of Financial Instruments
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
Module 4
Chapter 13: Business Combination and Corporate Restructuring
Chapter 14: Consolidated Financial Statements
Chapter 15: Analysis of Financial Statements
Chapter 16: Integrated Reporting
Chapter 17: Corporate Social Responsibility
Paper 2- Strategic Financial Management
Chapter 1: Financial Policy and Corporate Strategy
Chapter 5: Portfolio Management
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
Paper 3- Advanced Auditing and Professional Ethics
Module 1
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
Module 2
Chapter 7: Audit Committee and Corporate Governance
Chapter 8: Audit of Consolidated Financial Statements
Chapter 10: Audit of Insurance Company
Chapter 11: Audit of Non-Banking Financial Companies
Chapter 12: Audit under Fiscal Laws
Module 3
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
Chapter 17: Peer Review and Quality Review
Chapter 18: Professional Ethics
Auditing Pronouncements
Part I: Auditing and Assurance Standards
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
Module-2
Section-A: Company Law
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
Part-II: Economic Laws
Module-3
Chapter 1: The Foreign Exchange Management Act, 1999
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
CA Final (New Syllabus) Group 2
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
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
Part-C: Case Study
Paper 6- Elective Papers
Paper 6 A- Risk Management
Chapter 1: Introduction to Risk
Chapter 2: Source and Evaluation of Risks
Chapter 4: Evaluation of Risk Management Strategies.
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
Part A
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 6: Institutions and Intermediaries
Chapter 8: Banking as Source of Capital Including NBFCs
Chapter 11: Investment Banking
Chapter 13: Treasury Operations
Chapter 15: Credit Derivatives
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 2: Non-resident Taxation
Chapter 3: Double Taxation Relief
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
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
Paper-6F: Multidisciplinary Case Study
Paper 7- Direct Tax Laws and International Taxation
Part I: Direct Tax Laws
Module 1
Chapter 2: Residence and Scope of Total Income
Chapter 3: Incomes which do not form part of Total Income
Chapter 5: Income from House Property
Chapter 6: Profits and Gains of Business or Profession
Chapter 8: Income from Other Sources
Module 2
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
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 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 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 4: Exemptions from GST
Module 2
Chapter 10: Tax Invoice, Credit and Debit Notes
Chapter 11: Accounts and Records; E-way Bill
Chapter 12: Payment of Tax
Module 3
Chapter 14– Import And Export Under Gst
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 24- Miscellaneous Provisions
Part-II Customs & FTP
Module - 4
Chapter 1: Levy of and Exemptions from Customs 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 8: Foreign Trade Policy
CA Final Referencer for Quick Revision
ICAI has also released a referencer for quick revision for students preparing for the upcoming CA Final May 2020 session. The referencer for quick revision released by ICAI can be found in the table below:
Group | PDF |
Group I | |
Group II |
Frequently Asked Question (FAQs) - CA Final Study Material 2020
Question: How can I study for CA Final May 2020 exams?
Answer:
A candidate preparing for either or both groups of CA Final should always refer the official study material provided by ICAI.
Question: Does ICAI update the CA Final study material as per changes introduced in the syllabus?
Answer:
Yes, ICAI releases the CA Final study material 2020 as and when amendments are brought into CA Final syllabus.
Question: Is CA Final study material enough to pass the exams with good marks?
Answer:
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.
Question: Does the ICAI’s study material contain mistakes?
Answer:
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.
Question: Which study material should I refer for the upcoming session of CA Final?
Answer:
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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Questions related to The Institute of Chartered Accountants of India, New Delhi
When is the last date to register for articleship after ITT and orientation course for november 2021 CA inter exam through direct entry route?
Hello student you may register yourself through direct entry till 31st January 2021 and start your internship immediately to complete 09 months of practical training to be eligible to fill up the examination Form of CA Intermediate November 2021 examination.
Feel free to comment if you've any doubt
Good luck
Answer laterDear sir, pleanse make sure to me ... if i selected hindi mediam of CA Foundation Course so that could u tell me the question paper is in English also or not becouse the Economics and Mathmetics are prepared in english by me. what should i do ???
Hi,
If you have chosen Hindi medium , then question paper will obviously be in Hindi Language. You cannot differ in language for different papers. So, I would suggest you to choose the medium wisely. You can sleect only one for course and question paper will be mentioned in that language only.
How can I download the delecration of student form for November 2020
Can you tell for which exam or purpose you want to know about declaration form, I can give correct information only when you tell that.
After filling of the registration form online for ca final new course, whether the form & supporting documents need to be physically submitted at the regional office of ICAI. please clarify.
Now everything is done online through the ICAI portal. So there is no need for physical submission of documents. You have to submit the form on the ssp portal. You need not go to the institute for submitting the documents.
can a government teacher do chartered accountant course?
hello aspirant..
Yes , it is possible
Govt Employee can take Sabbatical to do CA if granted in which case employee will be paid salary and all perks for upto 3 yrs while doing CA.
Otherwise Employee can do CA Foundation course in their own time and write exam in their own time
HOPE IT WOULD HAVE HELPED YOU
ALL THE BEST
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