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CA Final Study Material Nov 2024 (New Scheme) - Download Subject Wise PDF, Detailed Topic-wise Breakdown, RTPs
Edited By Sumeet Sudarshan | Updated on Oct 09, 2024 12:06 PM IST | #CA Final Exam
The Institute of Chartered Accountants of India has published the CA Final study material on its official website - icai.org. The CA Final May 2024 study material is based on the new ICAI scheme implemented last year. Candidates appearing for the upcoming CA Final May 2024 exam should refer to the CA Final study material 2024 and prepare accordingly.
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The ICAI new scheme has become effective from July 1, 2023. Aspirants can find the CA Final 2024 study material under the new scheme of education and training tab of the ICAI website. The ICAI study material pdf for CA Final is available free of cost. The CA Final May 2024 is scheduled to be held from May 2-12, 2024.
How to Download CA Final Study Material 2024?
Downloading the latest CA Final 2024 study material is easy and convenient as it is readily available on the ICAI website. Given below are the steps to download the ICAI CA Final study material
Step 1 - Visit the official website of ICAI - icai.org
Step 2 - Click on the New Scheme of Education and Training tab
Step 3 - Next, click on the study material link visible on the page
Step 4- Click on the "Final Course" option
Step 4 - The CA Final Study Material download links would be visible on the screen
Step 5 - Click on each paper to download the CA Final study material in PDF format
CA Final Subjects as per new ICAI Scheme
Before downloading the study material for CA Final, candidates can check out the subjects that are part of the CA Final syllabus in the new scheme.
CA Final Subjects
Paper no. | Paper Name |
|---|---|
Paper 1 | Financial Reporting |
Paper 2 | Advanced Financial Management |
Paper 3 | Advanced Auditing, Assurance And Professional Ethics |
Paper 4 | Direct Tax Laws & International Taxation |
Paper 5 | Indirect Tax Laws Part I: Goods and Services Tax Part II: Costumes & FTP |
Paper 6 | Integrated Business Solutions (Multi-Disciplinary Case Study With Strategic Management) |
CA Final Study Material Download PDF Links
Candidates can also find the direct link to download the CA Final May 2024 study material below. As per the new ICAI scheme, there are six papers in the CA Final syllabus. ICAI also releases the CA Final study material in Hindi. The CA Final May 2024 is the first CA Final exam held under the new scheme.
CA Final Study Material PDF
| Particulars | Details |
|---|---|
| CA Final Study Material PDF Download Link | Download Here |
Certificate Courses Offered by ICAI
Download this e-book to know more about the certificate courses.
Download NowCA Final Study Material 2024: Paper 1 Financial Reporting
| Particulars | Details |
|---|---|
| Module 1 | |
| Chapters | Units |
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 | 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 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: Ind AS 115 “Revenue from Contracts with Customers” | - |
| Module 2 | |
| Chapter 6: 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 23 “Borrowing Costs” Unit 4: Ind AS 36 “Impairment of Assets” Unit 5: Ind AS 38 “Intangible Assets” Unit 6: Ind AS 40 “Investment Property” Unit 7: Ind AS 105 “Non-current Assets Held for Sale and Discontinued Operations” Unit 8: Ind AS 116 “Leases” |
| Chapter 7: Other Indian Accounting Standards | Unit 1: Ind AS 41 “Agriculture” Unit 2: Ind AS 20 “Accounting for Government Grants and Disclosure of Government Assistance” Unit 3: Ind AS 102 “Share Based Payment” |
| Module 3 | |
| Chapter 8: 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 9: 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 10: 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 11: Accounting and Reporting of Financial Instruments | Unit 1: Financial Instruments: Scope and Definitions Unit 2: Classification and Measurement of Financial Assets and Financial Liabilities Unit 3: Financial Instruments: Equity and Financial Liabilities Unit 4 : Derivatives and Embedded Derivatives Unit 5: Recognition and Derecognition of Financial Instruments Unit 6: Hedge Accounting Unit 7: Disclosures |
| Module 4 | |
| Chapter 12: Ind AS 103 “Business Combinations” | - |
Chapter 13: Consolidated and Separate Financial Statements of Group Entities | Unit 1 : Introduction to Consolidated and Separate Financial Statements Unit 2 : Important Definitions Unit 3 : Ind AS 110 “Consolidated Financial Statements” Unit 4 : Consolidation Procedure for Subsidiaries Unit 5 : Ind AS 111 “Joint Arrangements” Unit 6 : Ind AS 28 “Investments in Associates and Joint Ventures” Unit 7 : Ind AS 27 “Separate Financial Statements” Unit 8 : Disclosures |
| 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 | - |
CA Final Study Material 2024: Paper 2 Advanced Financial Management
| Details |
|---|
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 |
CA Final Study Material 2024: Paper 3 Advanced Auditing, Assurance and Professional Ethics
| Details |
|---|
| Module 1 |
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 2 |
Chapter 8: Specialised Areas Chapter 9: Audit-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 3 |
Chapter 15: Overview of Audit of Public Sector Undertakings Chapter 16: Internal Audit Chapter 17: Due Diligence, Investigation & Forensic Audit Chapter 18: Emerging Areas: Sustainable Development Goals (SDG) & Environment, Social and Governance (ESG) Assurance Chapter 19: Professional Ethics & Liabilities of Auditors |
CA Final Study Material 2024: Paper 4 Direct Tax Laws and International Taxation
| Details | |
|---|---|
| Module 1 | |
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 2 | |
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 3 | |
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 4 | |
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 | |
CA Final Study Material 2024: Paper 5 Indirect Tax Laws
| Details | |
|---|---|
| Part I: Goods and Services Tax | |
| Module 1 | |
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 2 | |
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 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 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-4 | |
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 | |
CA Final Study Material 2024: Paper 6 Integrated Business Solutions (Multidisciplinary Case Study with Strategic Management)
| Details |
|---|
| Case Studies |
Also check - CA Final Exam Pattern
CA Final Revision Test Papers
In addition to the CA Final 2024 study material, candidates can also refer to CA Final revision test papers for CA Final May 2024. ICAI has released the CA Final revision test papers on its official website. The direct link to download them is given below.
CA Final May 2024 Revision Test Paper PDF
| Particulars | Details |
|---|---|
| Group 1 | CA Final May 2024 Group 1 |
| Group 2 | CA Final May 2024 Group 2 |
CA Final Mock Test 2024
The CA Final Mock tests conducted by ICAI is another important resource which candidates can refer to apart from the official CA Final study material 2024. ICAI usually conducts two mock tests starting two months before the exam date. The CA Final mock tests can be attempted either online or in physical mode.
Also check - CA Final Question Papers
Frequently Asked Questions (FAQs)
1. Is ICAI study material for CA Final 2024 enough to prepare for the May exams?
The ICAI study material is comprehensive. In addition to it, it also provides mock tests and revision papers.
2. Does ICAI provide CA Final study material in Hindi also?
ICAI provides CA final study material for several papers.
3. How to get CA Final study material online?
The CA Final study material can be downloaded from ICAI website from BOS Knowledge portal.
4. Will the ICAI study material for CA Final 2024 get updated as per amends or changes introduced in the syllabus?
The ICAI study material for CA Final 2024 will be updated as per the amendments or changes.
5. Is CA study material free?
Yes, CA study material can downloaded for free from the ICAI BoS knowledge portal.
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Questions related to CA Final Exam
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!!
Anurag Khanna 08 February,2022
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.
Shubham Dhane 01 February,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!
Sweta jha 22 January,2022
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!
Bhavesh gupta 19 November,2021
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
Ria Bafna 14 December,2021
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