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CA Final Study Material Nov 2024 (New Scheme) - Download Subject Wise PDF, Detailed Topic-wise Breakdown, RTPs

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.

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)

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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

ParticularsDetails
CA Final Study Material PDF Download LinkDownload Here
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CA Final Study Material 2024: Paper 1 Financial Reporting

ParticularsDetails
Module 1
ChaptersUnits

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

-
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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

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!!

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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