CA Final Syllabus 2025 - Download Paper-wise New Syllabus PDF

CA Final Syllabus 2025 - Download Paper-wise New Syllabus PDF

Edited By Sansar Singh Chhikara | Updated on Jan 31, 2025 09:42 AM IST | #CA Final Exam
Upcoming Event
CA Final Exam  Exam Date : 02 May' 2025 - 02 May' 2025

The Institute of Chartered Accountants of India has released the CA Final May 2025 syllabus. ICAI has released a new syllabus for CA Final that is applicable for May 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 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 May 2025 PDF in this article.

CA Final Syllabus 2025 - Download Paper-wise New Syllabus PDF
CA Final Syllabus 2025 - Download Paper-wise New Syllabus PDF

The CA Final May 2025 exams will be conducted from May 2 to 13, 2025. Currently, the CA Final November 2025 registration is open.

CA Final Subjects May 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

CA FInal May 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 May 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 May 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”

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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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MODULE 4

  • 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 May 2025 and other 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 -

  • May/June

  • November/December

Negative marking

No negative marking for wrong answers

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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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