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CA Final Syllabus 2025 - Download Paper-wise New Syllabus PDF
The Institute of Chartered Accountants of India has released the CA Final Sep 2025 syllabus. ICAI has released a new syllabus for CA Final that is applicable for Sep 2025 and other sessions going forward. The CA Final new syllabus comprises 6 subjects - Financial Reporting, Advanced Financial Management, Advanced Auditing, Assurance and Professional Ethics, Direct Tax Laws & International Taxation, Indirect Tax Laws, and Integrated Business Solutions (Multidisciplinary Case Study with Strategic Management). The CA Final Sep 2025 exams will be conducted from Sep 3 to 14, 2025. The CA Final new scheme syllabus comprises detailed analysis of each subject with proper segregation of topics, sub, topics and explanations. Candidates can download the CA Final new syllabus Sep 2025 PDF in this article.
CA Final Subjects Sep 2025
The CA Final 2025 syllabus has been divided into two groups - Group 1 and Group 2. Each of these groups has three subjects each. The detailed list of CA Final 2025 subjects has been given below:
CA Final Subjects 2025
Group 1 | Group 2 |
|---|---|
Paper-1: Financial Reporting | Paper-4: Direct Tax Laws & International Taxation |
Paper-2: Advanced Financial Management | Paper-5: Indirect Tax Laws |
Paper-3: Advanced Auditing, Assurance and Professional Ethics | Paper-6: Integrated Business Solutions (Multidisciplinary Case Study with Strategic Management) |
CA Final Syllabus 2025
The CA Final 2025 syllabus comprises six subjects. Candidates must note that ICAI has made few changes in the ICAI new scheme syllabus for CA Final. ICAI has separately released the CA Final syllabus 2025 applicable for Sep 2025. The detailed syllabus for each of the six subjects has been given in detail in the tables below:
CA Final Financial Reporting Syllabus 2025
The CA Final syllabus for Financial Reporting subject for Sep 2025 and future sessions has been given in detail below:
MODULE 1
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”
MODULE 2
Chapter 5: 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”
MODULE 3
Chapter 6: 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 7: 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 8: 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”
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Chapter 9: Ind AS 115 “Revenue from Contracts with Customers”
Chapter 10: 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”
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 5
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 : Consolidated Financial Statements
Unit 4 : Ind AS 110: 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 Technolog
CA Final Advanced Financial Management Syllabus 2025
The detailed topics, sub-topics for CA Final Paper 2 Advanced Financial Management has been given below:
CA Final Paper 2 Advanced Financial Management Syllabus
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 Advanced Auditing, Assurance and Professional Ethics Syllabus 2025
Candidates appearing for CA Final exams can check the detailed syllabus of Paper 3 Advanced Auditing, Assurance and Professional Ethics below:
CA Final Paper 3 Advanced Auditing Syllabus 2025
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: 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
Unit-1
Unit-2
MODULE 3
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
CA Final Direct Tax Laws & International Taxation Syllabus 2025
The detailed syllabus of CA Final Paper 4 Direct Tax Laws & International Taxation syllabus 2025 has been given below:
CA Final Paper 4 Direct Tax Laws & International Taxation Syllabus 2025
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 Compliances
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 Indirect Tax Laws Syllabus 2025
The detailed syllabus of CA Final Paper 5 Indirect Tax Laws applicable for the future sessions has been given below:
CA Final Paper 5 Indirect Tax Laws Syllabus 2025
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 Compliances
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 Integrated Business Solutions Syllabus 2025
The CA Final detailed syllabus of Paper-6: Integrated Business Solutions with detailed topics and sub-topics has been given below:
CA Final Paper-6: Integrated Business Solutions Syllabus 2025
IBS Case Study Digest
Additional Case Studies
Case Study 1 & 2 (February, 2024 Students’ Journal)
Case Study 3 (February, 2024 Students’ Journal)
Case Study 1 to 10
Case Study 1 & 2 (January, 2025 Students’ Journal)
CA Final Exam Pattern 2025
Along with the syllabus, it is very important that candidates are acquainted with the CA Final exam pattern 2025. The CA Final 2025 exam pattern comprises important details like total number of questions, type of questions, duration of the exam, marking scheme etc. The detailed CA Final exam pattern 2025 has been given below:
CA Final 2025 exam pattern
Particulars
Details Mode of exam
Pen paper-based (offline)
Duration of exam
Three hours (180 minutes) each paper
Medium of exam
English, and Hindi
Sectional time duration
No
Types of questions
Subjective and Objective
Marking scheme
Each paper carries 100 marks
Frequency of the exam
Twice a year -
January
May
September
Negative marking
No negative marking for wrong answers
Particulars | Details |
|---|---|
Mode of exam | Pen paper-based (offline) |
Duration of exam | Three hours (180 minutes) each paper |
Medium of exam | English, and Hindi |
Sectional time duration | No |
Types of questions | Subjective and Objective |
Marking scheme | Each paper carries 100 marks |
Frequency of the exam | Twice a year -
|
Negative marking | No negative marking for wrong answers |
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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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