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CA Final New Subjects & Syllabus for Nov 2024 Exam – Dowload PDF

Q: How many subjects do I need to study for CA final exams?

For the CA final exams students need to study a total of 8 subjects. And all the subjects are mandatory for exams except one optional subject.

Q: Which group of CA final subjects is easier?

In group 1 of CA final subjects, most of the subjects are very scoring as a comparison to Group 2 of CA final subjects. Therefore, this makes Group 1 easier than group 2 of CA’s final subjects.

Q: Which CA final elective subject candidates should choose for CA final exams?

This depends upon the interest and preferences of the candidates and where they want to get placed. If a candidate wants to start their own practice, then they should go with International taxation and GFRS. If they want to join MNCs and firms then they must opt for the risk management and financial market. And if candidates want to go for research and departments, they must opt for a subject like economics law.

Team CA Wizard

CA Intermediate Sure Success Bactch September 2025

CA Final, the last step to becoming a Chartered Accountant. From this article, you can go through the detailed new course CA final subjects Nov 2024 and also go through the CA final syllabus 2024.

The CA final Subjects 2024 is divided into two groups and further, it gets divided into six subjects. The CA final new syllabus paper consists of a total of 100 marks and to clear the CA final exams students need to score 40% in each subject and 50% aggregate overall.

From this article, students can also check out the new course CA final subject for the 2024 examinations. Students can also go thoroughly with the CA final syllabus and many more updated information about the CA final course.

Also, Download the CA Final Paper with Suggested Answers.

CA Final Subjects List 2024 (New Course)

CMA Final November 2025 New Bactch 21Nov

The CA final Syllabus is further divided into 3 subjects in each group which are as follows –

Group I Subjects

Paper 1- Financial Reporting
Paper 2- Advanced Financial Management
Paper 3- Advanced Auditing, Assurance and Professional Ethics

Group II Subjects

Paper 4- Direct Tax Laws and International Taxation
Paper 5- Indirect Tax Laws
Paper 6- Integrated Business Solutions (Multidisciplinary Case Study with Strategic Management)
- Section A: Corporate and Economic Laws
- Section B: Strategic Cost & Performance Management

Each subject is very important to clear in itself and students have to score 40% in each subject as well as 50% in aggregate of all the subjects.

Besides the given below CA Final subjects are in a detailed format, students should carefully note that relevant developments including the issue of Accounting Standards, Statements on Standard Auditing Practices, Guidance Notes by the institute, and amendments in the legislation taken six months before your exam will be applicable in your attempt.

Paper -1: Financial Reporting (100 Marks)

Syllabus Modules	Chapters
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 Items in the 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
	Chapter 14: Ind AS 101 “First-time Adoption of Indian Accounting Standards”
	Chapter 15: Analysis of Financial Statements
	Chapter 16: Professional and Ethical Duty of a Chartered Accountant
	Chapter 17: Accounting and Technology

Download ICAI CA Final Financial Reporting Syllabus

Paper – 2: Advanced Financial Management (100 Marks)

Syllabus Modules	Chapters
Module-1
	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

Download CA Final Advanced Financial Management Syllabus

Paper – 3: Advanced Auditing, Assurance and Professional Ethics (100 Marks)

Syllabus Modules	Chapters
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 and Assurance
	Chapter 13: Group Audits
	Chapter 14: Special Features of Audit of Banks and 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

Download ICAI CA Final Advanced Auditing, Assurance and Professional Ethics Syllabus

Paper – 4: Direct Tax Laws & International Taxation (100 Marks)

Syllabus Modules	Chapters
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

Paper – 5: Indirect Tax Laws (100 Marks)

Syllabus Modules	Chapters
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 Under GST
	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: Demand and Recovery
	Chapter 20: Liability to Pay in Certain Cases
	Chapter 21: Offences and Penalties and Ethical Aspects under GST
	Chapter 22: Appeals and Revisions
	Chapter 23: Advance Ruling
	Chapter 24: Miscellaneous Provisions
Module-4
	Chapter-1 Levy of Exemptions from Customs Duty
	Chapter-2 Types of Duty
	Chapter-3 Classification of Imported & Exported 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

Paper – 6: Integrated Business Solutions (Multidisciplinary Case Study with Strategic Management) (100 Marks)

Section A: Corporate and Economic Laws

Syllabus Modules	Chapters
Module-1
	Section A: Company Law
	Chapter 1: Appointment and Qualification of Directors
	Chapter 2: Appointment and Remuneration of Managerial Personnel
	Chapter 3: Meetings of Board and Its Powers
	Chapter 4: Inspection, Inquiry and Investigation
	Chapter 5: Compromises, Arrangements and Amalgamations
	Chapter 6: Prevention of Oppression and Mismanagement
	Chapter 7: Winding Up
	Chapter 8: Miscellaneous Provisions
	Chapter 9: Adjudication, Special Courts, National Company Law Tribunal & National Company Law Appellate Tribunal
	Chapter 10: e-Filing
Module-2
	Section B: Securities Laws
	Chapter 1: SEBI Act, 1992, SEBI (LODR) Regulations, 2015, SEBI (ICDR) Regulations, 2018, SEBI (SAST) Regulations, 2011 and SEBI (PIT) Regulations, 2015
	Part II: Economic Laws
	Chapter 1: The Foreign Exchange Management Act, 1999
	Chapter 2: The Foreign Contribution Regulation Act, 2010
	Chapter 3: The Insolvency and Bankruptcy Code, 2016

Section B: Strategic Cost & Performance Management

Syllabus Modules	Chapters
Module-1 (Strategic Cost Management)
	Chapter 1: Introduction to Strategic Cost Management
	Chapter 2: Modern Business Environment
	Chapter 3: Lean System and Innovation
	Chapter 4: Specialist Cost Management Techniques
	Chapter 5: Management of Cost Strategically for Emerging Business Models
	Chapter 6: Strategic Revenue Management
	Chapter 7: Strategic Profit Management
Module-2 (Strategic Performance Management)
	Chapter 8: An Introduction to Strategic Performance Management
	Chapter 9: Strategic Performance Measures in Private Sector
	Chapter 10: Strategic Performance Measures in the Non-for-Profit Organisations
	Chapter 11: Preparation of Performance Reports
	Chapter 12: Divisional Transfer Pricing
	Chapter 13: Standard Costing
	Chapter 14: Case Study

CA Final Syllabus 2024

ICAI has announced the new CA final syllabus under the CA new scheme which will be applicable from May 2024 examinations. Download the CA final syllabus in PDF format from the given link.

CA Final Syllabus May 2024

Download PDF

Also Check: ICAI CA final Result Nov 2024 exams

Frequently Asked Questions for CA Final Subjects 2024

Q1. How many subjects do I need to study for CA final exams?

Ans: For the CA final exams students need to study a total of 6 subjects. All the subjects are mandatory for exams except one optional subject.

Q2. Which group of CA final subjects is easier?

Ans: In Group 1 of CA final subjects, most of the subjects are very scoring as a comparison to Group 2 of CA final subjects. Therefore, this makes Group 1 easier than Group 2 of CA’s final subjects.

Q3. Which CA final elective subject candidates should choose for CA final exams?

Ans: This depends upon the interests and preferences of the candidates and where they want to get placed. If a candidate wants to start their own practice, then they should go with International taxation and GFRS. If they want to join MNCs and firms then they must opt for the risk management and financial market. And if candidates want to go for research and departments, they must opt for a subject like economics law.

Q4. Can students change the CA final elective subjects?

Ans: Yes, candidates can change their elective subject for the CA final they had opted at the time of registration. But, once the exam forms are out, candidates can not make any changes.