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CA Final Exam Nov 2024 - Admit Card (Out), Dates, Question Paper, Registration, Syllabus & Pattern, Preparation Tips

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CA Final Exam Exam Date : 03 Nov' 2024 - 03 Nov' 2024
Updated on 25th October, 2024 by Shubham Bhakuni

About CA Final Exam 2024

The Institute of Chartered Accountants of India (ICAI) has released the CA Final Nov 2024 admit card on October 18, 2024. The ICAI CA Final admit card Nov 2024 can be downloaded at eservices.icai.org using registration number and password. Earlier, ICAI had postponed the CA Final Nov 2024 exam in view of the Diwali festival. The CA Final new Nov 2024 exam dates are November 3, 5, 7, 9, 11 and 13, 2024. ICAI had reopened the CA Final Nov 2024 exam form window from September 11 to 12, 2024. 

Candidates who missed out on filling the CA Final exam form Nov 2024 previously could fill the forms till September 12, 2024. Earlier, ICAI opened the CA Final November 2024 exam form on August 7, 2024. The deadline to submit the CA Final exam form November 2024 was August 20 without a late fee and August 23 with a late fee. ICAI will conduct CA Final November 2024 exam from November 3-13, 2024.

New Scheme of Education for CA Final Exam

The ICAI has designed the New Scheme of Education and Training to align the course with the New Education Policy, 2020 (NEP) and International Education Standards. The New Scheme of Education and Training came into effect from July 1, 2023, and have been notified in the Gazette of India on June 22, 2023. The registration and conversion to the new scheme for the CA Final exam commenced on July 1, 2023. ICAI has also notified new syllabus for the CA Final exam under the new scheme.

What is CA Final Course?

The CA final is the 3rd and last stage of the Chartered Accountancy Course and is currently divided into two groups - Group 1 and Group 2. Candidates have the option to appear in either 1) Group 1 or 2, or 2) both groups. Candidates who have completed the CA Intermediate course can register for the CA Final course. Candidates also have to complete 2.5 yrs of article-ship before registering (The article-ship period has been reduced to 2 years under the new scheme). The Institute of Chartered Accountants of India (ICAI) conducts the national-level CA Final exam in offline mode across various exam centres in India and overseas. The registration is valid for a period of 5 years from the date of initial registration.

Exam Pattern of CA Final Exam

In the new syllabus notified on July 1, 2023, the CA Final exam consists of the following papers. The first CA Final exam based on the new syllabus will be conducted in May 2024 session

 CA Final Exam Pattern (New Scheme)

Paper 1

Financial Reporting

100 Marks

Paper 2

Advanced Financial Management

100 Marks

Paper 3

Advanced Auditing, Assurance and Professional Ethics100 Marks
Paper 4 Direct Tax Laws and International Taxation100 Marks
Paper 5

Indirect Tax Laws:
Part I: Goods and Services Tax
Part II: Customs and FTP

100 Marks
Part I: 80 Marks
Part II: 20 Marks

In the old syllabus under the existing scheme, there are 6 papers in CA Final exam which are divided as follows. The upcoming November 2024 session of the CA Final exam will be based on this syllabus.

CA Final Qualifying Marks:

ICAI mandates all candidates to secure a minimum of 40% marks in each paper and an aggregate of 50% in all papers in order to quality CA Final exam level.

CA Final May 2024 Pass Percentage

ParticularsNo. of Candidates AppearedNo. of Candidates PassedPass Percentage
Group I74,88720,47927.35%
Group II58,89121,40836,35%
Both Groups35,819712219.88%


CA Final Exam - Past Year statistics

ExamGroup IGroup IIBoth Groups

Term

Appeared

Passed

Percentage

Appeared

Passed

PercentageAppearedPassed

Percentage

November 20236529461769.46%626791352021.6%3290730909.42%
May 202357067679511.91%618441943831.43%2584121528.33%
November 2022652911396921.39%647751205318.61%29242324311.09%
May 2022665751464321.99%632531387721.94%29348369512.59%
December 2021 (New)572541276722.3%541441652530.52%28988
4437 
15.31%
December 2021 (Old)11364
1284 
11.3%
14106 

1909 
13.53%310944
1.42% 
July 2021
(New)
49358998620.2342203732817.3623981287011.97
July 2021
(Old)
12556134810.7417044219412.873949621.57

January 2021
(New) 

18297

1198

6.55

18896340918.04 98681184592 6.00
January 2021 (Old)86864164.7913215161412.213116 441.41

November 2020 (New)

32542

4179 

12.84

27907864330.971928427902790 14.47

November 2020 (Old)

12026 

2145

17.84 17132544231.77 4143 2425.84

November 2019(New)

27861483017.3426972 7593 28.1515003 2268
15.12

November 2019 (Old)

27409738426.9437589 867923.09 8021 817 0.19
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CA Final Exam 2024 Highlights

Full Exam Name
CA Final Exam
Conducting Body
The Institute of Chartered Accountants of India
Frequency Of Conduct
Twice a year
Exam Level
National Level Exam
Languages
English
Mode Of Application
online
Mode Of Exam
offline
Exam Duration
3 Hours

CA Final Exam Important Dates

CA Final Exam (session 2024)

03 Nov' 2024 - 03 Nov' 2024 . Offline
Exam Date
November session - (group-I)
05 Nov' 2024 - 05 Nov' 2024 . Offline
Exam Date
November session - (group-I)
07 Nov' 2024 - 07 Nov' 2024 . Offline
Exam Date
November session - (group-I)

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02 Feb' 2024 - 23 Feb' 2024 . Online
Application Date
May session (without late fees)
24 Feb' 2024 - 02 Mar' 2024 . Online
Late Fee Application Date
May session (with late fees of Rs. 600/-)
03 Mar' 2024 - 09 Mar' 2024 . Online
Application Correction Date
May session

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The Institute of Chartered Accountants of India (ICAI) releases the CA Final 2024 admit card around 15 days before the date of exam. The CA Final Nov 2024 admit card has been issued on October 18, 2024. The admit card of CA Final exam 2024 is an important document, hence all the candidates must download a copy of the admit card before appearing in the CA Final exam. Complete exam-related instructions are mentioned in the CA Final admit card. 

How to Download the CA Final Admit Card?

  • Visit the ICAI official website - icaiexam.icai.org
  • Go to the “Login/Registration” tab
  • Enter with your CA Final login credentials such as registration ID and password
  • Click on the option "view admit card"
  • Verify your details mentioned on the admit card
  • Download the CA Final admit card 

Details Mentioned on the CA Final Admit card

  • Candidate’s name, address and registration number
  • Photograph and signature of the candidate
  • Exam centre details
  • Reporting time
  • Module/ Papers
  • Exam day instructions

The basic eligibility criteria for candidates before they can register for the CA Final course is to complete the CA Intermediate (Second level). ICAI officially prescribes the CA Final exam eligibility criteria. Note that candidates also need to complete 2.5 years of article-ship before appearing in the CA Final exams.

Note - As per the CA Final eligibility criteria, candidates who have never appeared in the old scheme and are now appearing in the CA Final new scheme are required to complete AICITSS (Advanced ITT and MCS) before appearing for CA Final (New Course).

The registration of CA Final remains open throughout the year. Candidates who wish to appear in the 2024 session exams of the CA Final course should register on the official website. ICAI has a centralised self-service portal in which candidates can easily register. 

CA Final course registration process

  • Step 1- Go to the “Self Service Portal” on the official website at icai.org
  • Step 2- Log in using your User ID and password
  • Step 3- Fill the CA Final application form
  • Step 4- Upload the required documents
  • Step 5- Make an online payment and save the receipt for future reference

CA Final Registration Fees

Fee detailsBoth GroupsGroup I/ II
Registration fee22000*1100*

*Students belonging from newly formed Union Territories are given concessions.

The CA Final November exam form reopened from September 11 to 12, 2024. Earlier, ICAI released the exam forms for November 2024 in online mode on August 7, 2024. Candidates who had completed their practical training after CA Inter and completed the required study period were able to fill the CA Final exam form and appear for the exam. The deadline to submit the exam form without late fee was August 20, 2024. The last date to submit the CA Final November 2024 exam with a late fee of Rs 600 was August 23, 2024. 

ICAI also opened the application correction window of CA Final November 2024 to provide the facility to make corrections in the exam form from August 24-26, 2024. Candidates who wish to make changes in their respective CA Final November 2024 exam forms could rectify the errors through this window.

CA Final exam form fee

ParticularsExam CityCA Final Exam fees

Both groups of CA Final exam

Indian cities

Rs 3300

Kathmandu, Bhutan

Rs 4000

Abu Dhabi, Dubai, Doha and Muscat

USD 550

Either group I or group II of CA Final 2024

Indian cities

Rs 1800

Kathmandu

Rs 2200

Abu Dhabi, Dubai, Doha and Muscat, Bahrain, Kuwait

USD 325

Certificate Courses Offered by ICAI

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Documents Required at Exam CA Final Exam 2024

CA Final Exam 2024

  • Hard copy of CA Intermediate admit card, Government ID Proof such as Aadhaar card/ pan card/ voter ID card.
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The Institute of Chartered Accountants of India (ICAI) prescribes the official exam pattern of the CA Final 2024 exams. Details such as the mode of CA Final exam, number of questions asked, time duration, difficulty level, groups, number of CA Final papers, types of papers, and related are mentioned under the exam pattern. 

Before starting their preparations, candidates must check the exam pattern.

CA Final Exam Pattern 2024

ParticularsDetails

Mode of exam

Offline

Frequency (twice in a year)

  • May/June

  • November/December

Level of CA Final exam

National-level exam

Paper(s)

6 papers (new syllabus)

Duration of the question papers

3 hours

Paper 6 - 4 hours

Negative markingNo


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CA Final Exam 2024 Syllabus

CA Final Exam 2024 CA Final Exam 2024

Financial reporting: Unit 02


Application of Indian accounting standards (Ind AS) with reference to general purpose financial statements
  • Ind AS on first time adoption of Indian accounting standards, Ind AS on presentation of items in the financial statements, Ind AS on measurement based on accounting policies, Ind AS on income statement
  • Ind AS on assets and liabilities of the financial statements including industry specific Ind AS, Ind AS on items impacting the financial statements, Ind AS on disclosures in the financial statements, other Ind AS

Financial reporting: Unit 03


Indian accounting standards on group accounting
  • Business combinations and accounting for corporate restructuring (including demerger) (as per Ind AS), consolidated and separate financial statements (as per Ind AS)

Financial reporting: Unit 05


Analysis of financial statements

    Financial reporting: Unit 06


    Integrated reporting

      Financial reporting: Unit 07


      Corporate social responsibility reporting

        Strategic financial management: Unit 01


        Financial policy and corporate strategy
        • Strategic decision making framework, interface of financial policy and strategic management, balancing financial goals vis-à-vis sustainable growth

        Strategic financial management: Unit 02


        Risk management
        • Identification of types of risk faced by an organisation, evaluation of financial risks, value at risk (VAR), evaluation of appropriate method for the identification and management of financial risk

        Strategic financial management: Unit 03


        Security analysis
        • Fundamental analysis, technical analysis: (a) Meaning, (b) assumptions, (c) theories and principles, (d) charting techniques, (e) efficient market hypothesis (EMH) analysis

        Strategic financial management: Unit 04


        Security valuation
        • Theory of valuation, return concepts, equity risk premium, required return on equity, discount rate selection in relation to cash flows, approaches to valuation of equity shares, valuation of preference shares, valuation of debentures/ bonds

        Strategic financial management: Unit 05


        Portfolio management
        • Portfolio analysis, portfolio selection, capital market theory, portfolio revision, portfolio evaluation, asset allocation, fixed income portfolio, risk analysis of investment in distressed securities
        • Alternative investment strategies in context of portfolio management

        Strategic financial management: Unit 06


        Securitization
        • Introduction, concept and definition, benefits of securitization, participants in securitization, mechanism of securitization, problems in securitization, securitization instruments, pricing of securitization instruments, securitization in India

        Strategic financial management: Unit 07


        Mutual fund
        • Meaning, evolution, types, advantages and disadvantages of mutual funds

        Strategic financial management: Unit 08


        Derivatives analysis and valuation
        • Forward/ future contract, options, swaps, commodity derivatives

        Strategic financial management: Unit 09


        Foreign exchange exposure and risk management
        • Exchange rate determination, foreign currency market, management of transaction, translation, and economic exposures, hedging currency risk, foreign exchange derivatives-forward, futures, options, and swaps

        Strategic financial management: Unit 10


        International financial management
        • International capital budgeting, international working capital management: (a) Multinational cash management-(i) objectives of effective cash management, (ii) optimization of cash flows/ needs, (iii) investment of surplus cash
        • International working capital management: (b) Multinational receivable management, (c) multinational inventory management

        Strategic financial management: Unit 11


        Interest rate risk management
        • Interest rate risk, hedging interest rate risk: (a) Traditional methods, (b) Modern methods including interest rate derivatives

        Strategic financial management: Unit 12


        Corporate valuation
        • Conceptual framework of valuation, approaches/ methods of valuation: (a) Assets based valuation model, (b) earning based models, (c) cash flow based models, (d) measuring cost of equity-(i) capital asset pricing model (CAPM), (ii) arbitrage pricing theory
        • Approaches/ methods of valuation: (d) Measuring cost of equity-(iii) estimating beta of an unlisted company, (e) relative valuation-(i) steps involved in relative valuation, (ii) equity valuation multiples, (iii) enterprise valuation multiple
        • Approaches/ methods of valuation: (f) Other approaches to value measurement-(i) economic value added (EVA), (ii) market value added (MVA), (iii) shareholder value analysis (SVA), (g) arriving at fair value

        Strategic financial management: Unit 13


        Mergers, acquisitions, and corporate restructuring
        • Conceptual framework, rationale, forms, mergers, and acquisitions: (a) Financial framework, (b) takeover defensive tactics, (c) reverse merger, divestitures: (a) Partial sell off, (b) demerger, (c) equity carve outs
        • Ownership restructuring: (a) Going private, (b) management/ leveraged buyouts, cross border mergers

        Strategic financial management: Unit 14


        Startup finance
        • Introduction including pitch presentation, sources of funding, start up India initiative

        Advanced auditing and professional ethics: Unit 01


        Auditing standards, statements, and guidance notes
        • Engagement and quality control standards, statements and guidance notes on auditing issued by the ICAI; elements of system of quality control, leadership responsibilities for quality within the firm

        Advanced auditing and professional ethics: Unit 02


        Auditing standards, statements and guidance notes
        • Acceptance and continuance of clients relationships and specific engagements, engagement performances, etc
        • SQC 1 quality control for firms that perform audits and reviews of historical financial information and other assurance and related services engagements

        Advanced auditing and professional ethics: Unit 03


        Audit planning, strategy, and execution
        • Planning the flow of audit work; audit strategy, audit plan, audit programme and importance of supervision; principal’s ultimate responsibility; extent of delegation; control over quality of audit work

        Advanced auditing and professional ethics: Unit 04


        Audit planning, strategy and execution
        • Analytical procedures prior to audit as well as towards finalization; concept of principal auditor and other auditor, acceptance as principal auditor, procedures to be performed by principal auditor
        • Coordination between the principal auditor and other auditor (SA 600 using the work of another auditor); concept of internal audit functions and its evaluation, using the work of the internal audit function
        • Using internal auditors to provide direct assistance (SA 610 using the work of internal auditors); auditor's expert-meaning, need for an auditor’s expert, understanding the auditor’s expert, agreement with the auditor’s expert
        • Adequacy of the auditor’s expert’s work (SA 620 using the work of an auditor’s expert)

        Advanced auditing and professional ethics: Unit 05


        Risk assessment and internal control
        • Evaluation of internal control procedures; components of internal controls; internal control and risk assessment; risk-based audit audit-risk analysis, general steps; internal audit
        • Reporting on internal control weaknesses (SA 265 communicating deficiencies in internal control to those charged with governance and management); framework on reporting of internal controls

        Advanced auditing and professional ethics: Unit 06


        Special aspects of auditing in an automated environment
        • Key features of automated environment, related risks and controls, standards, guidelines and procedures, using relevant frameworks and best practices, understanding and documenting automated environment, enterprise risk management overview
        • Assessing IT-related risks and controls, evaluating risks and controls at entity level and process level, considerations of automated environment at each phase of audit cycle, using relevant analytical procedures and tests using data analytics
        • Key concepts of auditing in real-time automated environments such as e-commerce, ERP, core banking, etc

        Advanced auditing and professional ethics: Unit 07


        Audit of limited companies
        • Application of relevant provisions under the companies act, 2013 relating to audit and auditors and rules made there under; powers/ rights, duties of auditors; branch audit; significance of true and fair view; dividends and divisible profits-financial
        • Dividends and divisible profits-legal, and policy considerations; depreciation; special features of audit of limited liability partnerships (LLPs)-eligibility for audit, appointment of auditor, remuneration, etc
        • Audit report under the companies act, 2013; reporting under CARO

        Advanced auditing and professional ethics: Unit 08


        Audit reports
        • Basic elements of auditor’s report; types of opinion; notes on accounts; distinction between notes and qualifications; distinction between audit reports and certificates; communication to management and those charged with governance
        • Self review threats; drafting of different types of audit reports

        Advanced auditing and professional ethics: Unit 09


        Audit committee and corporate governance
        • Audit committee; role of auditor in audit committee and certification of compliance of corporate governance; compliances with laws and regulations (SA 250 consideration of laws and regulations in an audit of financial statements)
        • Disclosure requirements including those of SEBI; regulatory requirements of corporate governance, report on corporate governance

        Advanced auditing and professional ethics: Unit 10


        Audit of consolidated financial statements
        • Provisions under the companies act, 2013 in respect of accounts of companies and rules made there under; audit of consolidated financial statements-responsibility of parent company, auditor of the consolidated financial statements
        • Audit considerations-permanent consolidation, current period consolidation; reporting

        Advanced auditing and professional ethics: Unit 12


        Audit under fiscal laws
        • Audit under fiscal laws, viz, direct and indirect tax laws including documentation for form 3CD, etc

        Advanced auditing and professional ethics: Unit 13


        Audit of public sector undertakings
        • Special features, directions of comptroller and auditor general of India; concept of propriety audit; performance audit; comprehensive audit

        Advanced auditing and professional ethics: Unit 14


        Liabilities of auditors
        • Professional negligence; civil liabilities; criminal liabilities; liabilities under different statutes-for example income tax act, companies act

        Advanced auditing and professional ethics: Unit 15


        Internal audit, management, and operational audit
        • Provisions of internal audit as per companies Act, 2013; scope of internal auditing; relationship between internal and external auditor; basics of internal audit standards issued by the ICAI; drafting of internal audit report
        • Management audit and operational audit

        Advanced auditing and professional ethics: Unit 16


        Due diligence, investigation, and forensic audit
        • Due diligence review; audit versus investigation; steps for investigation; types of investigation; procedure, powers, etc of investigator; types of fraud, indicators of fraud, follow-up thereof; forensic audit-meaning

        Advanced auditing and professional ethics: Unit 17


        Due diligence, investigation and forensic audit
        • Forensic audit-difference between statutory audit and forensic audit, forensic audit techniques, forensic audit report, etc

        Advanced auditing and professional ethics: Unit 18


        Peer review and quality review

          Advanced auditing and professional ethics: Unit 19


          Professional ethics
          • Code of ethics with special reference to the relevant provisions of the chartered accountants act, 1949 and the regulations there under

          Corporate and economic laws (corporate laws-company law): Unit 01


          The companies act, 2013 and rules framed there under in its entirety with specific reference to section 149 onwards
          • Appointment and qualifications of directors, appointment and remuneration of managerial personnel, meetings of board and its powers, inspection, inquiry, and investigation, compromises, arrangements, and amalgamations
          • Prevention of oppression and mismanagement, winding up, producer companies, companies incorporated outside India, miscellaneous provisions, compounding of offences, adjudication, special courts, national company law tribunal and appellate tribunal

          Corporate and economic laws (corporate laws-company law): Unit 02


          Corporate secretarial practice
          • Drafting of notices, resolutions, minutes, and reports

          Corporate and economic laws (corporate laws-securities laws): Unit 01


          The securities contract (regulation) act, 1956 and the securities contract (regulation) rules, 1957
          • Introduction and important provisions

          Corporate and economic laws (corporate laws-securities laws): Unit 02


          The securities exchange board of India act, 1992
          • SEBI (issue of capital and disclosure requirements) regulations, 2009 and SEBI (listing obligations and disclosure requirement) regulations, 2015

          Corporate and economic laws (economic laws): Unit 01


          The foreign exchange management act, 1999
          • Introduction, broad structure of FEMA, definition, regulation and management of foreign exchange, contraventions and penalties in brief, miscellaneous provisions

          Corporate and economic laws (economic laws): Unit 02


          The securitisation and reconstruction of financial assets and enforcement of security interest act, 2002
          • Important definitions, regulation of securitisation and reconstruction of financial assets of banks and financial institutions, enforcement of security interest, offences and penalties, miscellaneous matters

          Corporate and economic laws (economic laws): Unit 03


          The prevention of money laundering act, 2002
          • Definitions, punishment for the offence of money laundering, obligation of banking companies, financial institutions and intermediaries or a person carrying on a designated business or profession, appellate tribunal, special court
          • Procedure for attachment and confiscation of property and recovery of fines and penalties

          Corporate and economic laws (economic laws): Unit 04


          Foreign contribution regulation act, 2010
          • Definitions, regulation of foreign contribution, and miscellaneous provisions

          Corporate and economic laws (economic laws): Unit 05


          The arbitration and conciliation act, 1996
          • General provisions, arbitration agreement, tribunal, conciliation

          Corporate and economic laws (economic laws): Unit 06


          The insolvency and bankruptcy code, 2016
          • Preliminary, corporate insolvency resolution process, liquidation process and other provisions

          Strategic cost management and performance evaluation (strategic cost management and decision making-strategic cost management): Unit 01


          Introduction to strategic cost management
          • Concept of strategic cost management, limitations of traditional cost management, traditional vs. strategic cost management

          Strategic cost management and performance evaluation (strategic cost management and decision making-strategic cost management): Unit 02


          Modern business environment
          • Introduction/ characteristics of the modern business environment, cost of quality, total quality management, business excellence model, throughput accounting and theory of constraints, supply chain management (SCM), gainsharing arrangements, outsourcing

          Strategic cost management and performance evaluation (strategic cost management and decision making-strategic cost management): Unit 03


          Lean system and innovation
          • Introduction to lean system: (a) Just-in-time (JIT), (b) Kaizen costing, (c) 5 Ss, (d) total productive maintenance (TPM), (e) cellular manufacturing/ one-piece flow production systems, (f) six sigma (SS)
          • Introduction to process innovation and business process re-engineering (BPR)

          Strategic cost management and performance evaluation (strategic cost management and decision making-strategic cost management): Unit 04


          Cost management techniques
          • Cost control/ waste control, cost reduction, target costing, value analysis/ value engineering, pareto analysis, life cycle costing, environmental management accounting

          Strategic cost management and performance evaluation (strategic cost management and decision making-strategic cost management): Unit 05


          Cost management for specific sectors
          • Agricultural sector, information technology sector, power sector

          Strategic cost management and performance evaluation (strategic cost management and decision making-strategic decision making): Unit 01


          Decision making
          • Decision making using CVP analysis, decision making using relevant cost concepts, decision making using activity based costing, ethical and non-financial considerations relevant to decision making

          Strategic cost management and performance evaluation (strategic cost management and decision making-strategic decision making): Unit 02


          Pricing strategies/ decisions
          • Theory and principles of product pricing, pricing-new product, finished products and pricing of services, sensitivity analysis in pricing decisions, pricing decision under special circumstances, pricing strategies

          Strategic cost management and performance evaluation (performance evaluation and control-performance evaluation and reporting): Unit 01


          Performance measurement and evaluation
          • Responsibility accounting, linking critical success factors (CSFs) to key performance indicators (KPIs) and corporate strategy; performance measurement models-the balanced scorecard, the performance pyramid
          • Performance measurement models-the performance prism and the building block model; divisional performance measures; benchmarking schemes, performance measurement in the not-for-profit sector, preparation of performance reports

          Strategic cost management and performance evaluation (performance evaluation and control-performance evaluation and reporting): Unit 02


          Divisional transfer pricing
          • Meaning, purpose and principles of transfer pricing, methods of transfer pricing, the behavioural consequences arising from divisional structures, international transfer pricing

          Strategic cost management and performance evaluation (performance evaluation and control-performance evaluation and reporting): Unit 03


          Strategic analysis of operating income
          • Operating profit analysis, advanced activity based costing, activity based management (ABM), activity based budgeting (ABB)

          Strategic cost management and performance evaluation (performance evaluation and control-managerial control): Unit 01


          Budgetary control
          • The concept of feedback and feed forward control, behavioural aspects of budgeting-imposed style, participative budget, behavioural aspects of budgetary control, beyond budgeting

          Strategic cost management and performance evaluation (performance evaluation and control-managerial control): Unit 02


          Standard costing
          • Analysis of advanced variances, integration of standard costing with marginal cost accounting, reconciliation of profit, variance investigation techniques, interpretation of variances, possible, interdependence between variances and reporting
          • Behavioural aspects of standard costing, limitation of standard costing, (including its use in the contemporary business environment)

          Strategic cost management and performance evaluation (case study): Unit 01


          Case study (covering course concepts)

            Risk management: Unit 01


            Introduction to risk
            • The concept of risk, risk and uncertainty: Distinction, classification of risks, dynamic nature of risks, types of risk, including: (a) Strategic and operational risks, (b) business risk, (c) financial risk, (d) information risk, (e) liquidity risk

            Risk management: Unit 02


            Source and evaluation of risks
            • Identification and sources of risk, quantification of risk and various methodologies, impact of business risk, identify and assess the impact upon the stakeholder involved in business risk, role of risk manager and risk committee in identifying risk

            Risk management: Unit 03


            Risk management
            • Concept of risk management, objective and process of risk management, importance of risk management, risk management techniques

            Risk management: Unit 04


            Evaluation of risk management strategies
            • Risk management strategy alignment with business strategy, internal control environment and linkages with risk management, risk culture and attitudes to risk management, integrated risk reporting and stakeholder responsibilities
            • It risk management-disaster recovery

            Risk management: Unit 05


            Risk model
            • VAR, stress testing, scenario analysis, country and sovereign risk models and management

            Risk management: Unit 06


            Credit risk measurement and management
            • Understanding the component of credit risk, evaluating credit risk, mitigating credit risk, qualitative and quantitative techniques to manage risk, credit scoring models

            Risk management: Unit 07


            Risk associated with corporate governance
            • Evaluation of risk associated with governance, description and evaluation of framework for board level consideration of risk, OECD guidelines for corporate governance

            Risk management: Unit 08


            Enterprise risk management
            • Definition, scope, and techniques

            Risk management: Unit 09


            Operational risk management
            • Definition, scope, and techniques

            Financial services and capital markets: Unit 01


            Global financial markets
            • Introduction to global financial market, role of financial market in economic development of a country, stakeholders in financial market (domestic and global), Indian financial market scenario

            Financial services and capital markets: Unit 02


            Impact of various policies of financial markets
            • Credit policy of RBI, fed policy, inflation index, CPI, WPI, etc

            Financial services and capital markets: Unit 03


            Capital market-primary
            • New issue market-domestic and global, private placement , QIP, disinvestment, right issue

            Financial services and capital markets: Unit 04


            Capital market-secondary
            • Secondary market, stock market operations, Indian debt market

            Financial services and capital markets: Unit 05


            Money Market
            • Basics of money market, money market participants, money market instruments, repo and reverse repo, CRR, SLR, MIBOR, LIBOR, government securities market

            Financial services and capital markets: Unit 06


            Institutions and intermediaries
            • Depository, stock and commodity exchanges-Indian and global, intermediaries, institutional investors, FPIs, custodians, clearing houses

            Financial services and capital markets: Unit 07


            Commodity market
            • What are commodity markets, role of commodity markets, commodity market in India, application of derivative in commodities, global commodities exchanges

            Financial services and capital markets: Unit 08


            Banking as source of capital including NBFCs
            • Concept of project financing, working capital management, reverse mortgage

            Financial services and capital markets: Unit 09


            Mutual funds
            • Meaning, evolution, types, performance measures, NAV, mutual fund organization, advantages and disadvantages of mutual fund, exchange traded funds (ETFs), real estate investment trusts (ReITs), infrastructure investment trusts (Invits)

            Financial services and capital markets: Unit 10


            Private equity
            • Meaning and classification: (a) Venture capital, (b) buyouts, (c) special cases, (d) hurdle rate, (e) paid in capital, (f) term sheet-cost of investing in private equity, exit routes, valuation of private equity transactions
            • Meaning and classification: (f) Term sheet-private equity funds (distribution of returns in general partner and limited partners)

            Financial services and capital markets: Unit 11


            Investment banking
            • Concept, functions, challenges, developments in investment banking, merchant banking and issue management

            Financial services and capital markets: Unit 12


            Credit rating
            • Introduction, rating services, objectives and types, uses, credit rating process, credit rating methodology, rating revisions, credit rating agencies in India and abroad, limitations with case studies

            Financial services and capital markets: Unit 13


            Treasury operations
            • Raising and deployment of funds, risk management

            Financial services and capital markets: Unit 14


            Risk management
            • Preventive controls, early signals, credit risk

            Financial services and capital markets: Unit 15


            Credit derivatives
            • Credit default swaps, collateralized debt obligations (CDO), pricing of credit derivative instruments

            Financial services and capital markets: Unit 16


            Leasing decisions

              Financial services and capital markets: Unit 17


              Factoring

                Financial services and capital markets: Unit 18


                SEBI guidelines

                  International taxation (taxation of international transactions and non-resident taxation in India): Unit 01


                  Transfer pricing provisions under the income-tax act, 1961
                  • Arm’s length price, international transactions, most appropriate method, functions, assets and risk analysis, documentation and compliances, specific reporting regime in respect of country by country reporting and master file, advance pricing agreements

                  International taxation (taxation of international transactions and non-resident taxation in India): Unit 02


                  Other provisions relating to taxation of international transactions and non-resident taxation under the income-tax act, 1961
                  • Non-resident taxation (including source rule of taxation), double taxation relief, advance rulings

                  International taxation (taxation of international transactions and non-resident taxation in India): Unit 03


                  Law and procedures under the black money (undisclosed foreign income and assets) and imposition of tax act, 2015-an overview

                    International taxation (other aspects of international taxation): Unit 01


                    Overview of model tax conventions
                    • OECD model tax convention, UN model tax convention, US model tax convention

                    International taxation (other aspects of international taxation): Unit 02


                    Tax treaties, application, and interpretation
                    • Features of tax treaties, overview of tax information exchange agreements, commentaries and their importance, role of Vienna convention in application and interpretation of tax treaties

                    International taxation (other aspects of international taxation): Unit 03


                    Anti avoidance measures
                    • Controlled foreign corporations, base erosion and profit shifting, other anti avoidance measures

                    International taxation (other aspects of international taxation): Unit 04


                    Taxation of e-commerce transactions
                    • Introduction, emerging issues, equalisation levy

                    Global financial reporting standards: Unit 01


                    Conceptual framework for financial reporting as per IFRS

                      Global financial reporting standards: Unit 02


                      Application of international financial reporting standards

                        Global financial reporting standards: Unit 03


                        Significant differences between IFRS and US GAAPs

                          Multidisciplinary case study: Unit 01


                          Financial accounting and reporting

                            Multidisciplinary case study: Unit 02


                            Audit and assurance

                              Multidisciplinary case study: Unit 03


                              Taxation

                                Multidisciplinary case study: Unit 04


                                Finance and financial management

                                  Multidisciplinary case study: Unit 05


                                  Management accounting

                                    Multidisciplinary case study: Unit 06


                                    Corporate laws

                                      Multidisciplinary case study: Unit 07


                                      Business strategy and management

                                        Direct tax laws and international taxation (direct tax laws): Unit 01


                                        Law and procedures under the income-tax act, 1961
                                        • Basis of charge, residential status, income which do not form part of total income, heads of income, income of other persons included in assessee’s total income, aggregation of income, set-off and carry forward of losses
                                        • Deductions from gross total income, rebates and reliefs, special provisions relating to companies and certain persons other than a company, provisions relating to charitable and religious trust and institutions, political parties and electoral trusts
                                        • Tax planning, tax avoidance, and tax evasion, collection and recovery of tax, refunds, income-tax authorities, procedure for assessment, appeals, and revision, settlement of tax cases, penalties, offences, and prosecution, liability in special cases
                                        • Miscellaneous provisions and other provisions

                                        Direct tax laws and international taxation (international taxation): Unit 01


                                        Taxation of international transactions and non-resident taxation
                                        • The provisions under the income-tax act, 1961, including: (a) Specific provisions relating to non-residents, (b) double taxation relief, (c) transfer pricing and other anti-avoidance measures, (d) advance rulings, equalisation levy

                                        Direct tax laws and international taxation (international taxation): Unit 02


                                        Overview of model tax conventions-OECD and UN

                                          Direct tax laws and international taxation (international taxation): Unit 03


                                          Application and interpretation of tax treaties

                                            Direct tax laws and international taxation (international taxation): Unit 04


                                            Fundamentals of base erosion and profit shifting

                                              Indirect tax laws (goods and services tax): Unit 01


                                              Goods and services tax (GST) law as contained in the central goods and services tax (CGST) act, 2017 and integrated goods and services tax (IGST) act, 2017 including
                                              • Introduction to GST in India including constitutional aspects, levy and collection of CGST and IGST-application of CGST/ IGST law; concept of supply including composite and mixed supplies, inter-state supply, intra-state supply
                                              • Supplies in territorial waters; charge of tax including reverse charge; exemption from tax; composition levy, place of supply, time and value of supply, input tax credit, computation of GST liability, procedures under GST including registration
                                              • Tax invoice, credit and debit notes, electronic way bill, accounts and records, returns, payment of tax including tax deduction at source and tax collection at source, refund, job work, liability to pay in certain cases
                                              • Administration of GST; assessment and audit, inspection, search, seizure, and arrest, demand and recovery, offences and penalties, advance ruling, appeals and revision, other provisions

                                              Indirect tax laws (customs and FTP): Unit 01


                                              Customs law as contained in the customs act, 1962 and the customs tariff act, 1975
                                              • Introduction to customs law including constitutional aspects, levy of and exemptions from customs duties-all provisions including application of customs law, taxable event, charge of customs duty, exceptions to levy of customs duty
                                              • Levy of and exemptions from customs duties-exemption from custom duty, types of customs duties, classification and valuation of imported and export goods, officers of customs; appointment of customs ports, airports etc
                                              • Import and export procedures including special procedures relating to baggage, goods imported or exported by post, stores, provisions relating to coastal goods and vessels carrying coastal goods, warehousing, drawback, demand and recovery; refund
                                              • Provisions relating to prohibited goods, notified goods, specified goods, illegal importation/ exportation of goods, searches, seizure, and arrest; offences; penalties; confiscation and prosecution, appeals and revision; advance rulings
                                              • Settlement commission, other provisions

                                              Indirect tax laws (customs and FTP): Unit 02


                                              Foreign trade policy to the extent relevant to the indirect tax laws
                                              • Introduction to FTP-legislation governing FTP, salient features of an FTP, administration of FTP, contents of FTP and other related provisions, basic concepts relating to import and export
                                              • Basic concepts relating to export promotion schemes provided under FTP

                                              One of the best ways to prepare for CA Final 2024 exams is to attempt more mock papers. The CA Final mock test series 1 is being conducted from March 4 to 15, 2024. Candidates can get an exact idea as to what type of questions can come in the exam, the average time taken to solve each question. On the basis of insights gained through solving the mock tests, candidates can make changes in their exam preparation strategy if required. 

                                              ICAI also releases official ICAI study material and CA Final sample papers

                                              The Institute of Chartered Accountants of India (ICAI) announces the CA Final result 2024 a few weeks after the conclusion of exam. The CA Final 2024 result will be declared in online mode online. ICAI will also release the list of CA Final toppers and pass percentages. The CA Final May 2024 result was declared on July 11, 2024.

                                              Steps to check CA Final 2024 result

                                              Step 1- Go to ICAI's official website - icai.nic.in

                                              Step 2- Click on the result button

                                              Step 3- Select "Final 2024" from the given options

                                              Step 4- Enter your CA Final login credentials

                                              Step 5- The CA Final 2024 result will appear on the screen

                                              Step 6- Download and take a printout for future reference

                                              Candidates will also have the facility to receive their CA Final result through SMS facility or email.

                                              Details mentioned in CA Final Result 2024

                                              • Name and roll number of the candidate
                                              • Marks obtained in Group I/ II/ both
                                              • Qualifying status of the candidate
                                              • A combined score of Group I/ II/ both

                                              Note - As per ICAI, candidates need to secure minimum 40% marks in each CA Final paper and an aggregate of 50% marks in all subjects to qualify.

                                              General Information

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                                              Frequently Asked Questions

                                              1. Has the registration for May 2025 session of CA Final exam begun?

                                              Currently, the CA Final May 2025 registration is open till January 1, 2025.

                                              2. When will the CA Final exam form be available?

                                              CA Final exam form for November 2024 were released on August 7, 2024.

                                              3. Can candidates appear in single group of CA Final exam?

                                              Yes, while filling the exam form, candidates can select to appear either in both groups/ single group as per their preference.

                                              4. Is the list of CA Final May 2024 exam centers released?

                                              Yes, ICAI has released the complete list of exam centres before the exam where CA Final 2024 May session exams will be conducted.

                                              5. When will ICAI conduct CA Final November 2024 session exams?

                                              ICAI conducted the CA Final Nov 2024 exams will be conducted from November 3 to 13, 2024.

                                              Questions related to

                                              Have a question related to ?

                                              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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