ICAI is responsible for issuing the ICAI CA Final Study Material every year. Students who are looking for the CA Final Study Material You have landed on the correct pages. After reading this article you will be able to download the CA Final Study Material PDF. Below we have provided you with the Study Material and practice manual for the CA Final Examination Nov 2023. Also, Check the process to download the ICAI CA Final Study Material for Nov 2023 PDF in English and Hindi.

Once you have completed the CA Final Registration then ICAI will send you the hard copy of the study material at your registered address. However, if you want to download the CA Final study material you can download it from this page.

From this page, you can download the CA Final Study Material for both the new and old syllabus for Nov 2023 exam. There are plenty of reference books available in the market for studying the CA Final Course. But nothing can beat the ICAI books. ICAI provides the Best Study Material for the CA Final Examination. It guides the students towards better presentation and deep understanding of concepts which is hard to clear with other reference books.

Click here to Download the CA final Syllabus for Nov 2023.

Download CA Final Study Material from the given link below:

Paper 1: Financial Reporting

Paper 2: Strategic Financial Management

Paper 3: Advanced Auditing and Professional Ethics

Paper 4: Corporate and Economics Law

Paper 5: Strategic Cost Management and Performance Evaluation

Paper 6A: Risk Management

Paper 6B: Financial Services and Capital Markets

Paper 6C: International Taxation

Paper 6D: Economics Laws

Paper 6E: Global Financial Reporting Standards

Paper 6F: Multidisciplinary Case Study

Paper 7: Direct Tax Laws and International Taxation

Paper 8: Indirect Tax Law

Also Check: Complete CA Course guide

ICAI CA Final Study Material PDF (New Syllabus)

Below are the latest PDF of the ICAI CA Final Study Material in English and Hindi. Students can download CA Final Study Material Old Course and CA Final Study Material New Course PDF down Below.

Paper 1: CA Final Study Material Financial Reporting

CA Final Financial Reporting is the most scoring subject in Group First. It contains chapters like Accounting Standards, Valuation, Corporate Financial Reporting, etc. One needs to study it thoroughly for getting an exemption in this subject.

Click on the Link for the CA Final Study Material for Financial Reporting PDF in English and Hindi.

Module 1 Initial Pages  
  Chapter 1:Framework for Preparation and Presentation of Financial Statements  
  Chapter 2: 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 3: Ind AS 115: Revenue from Contracts with Customers  
  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: Other Indian Accounting Standards Unit 1: Ind AS 20: Accounting for Government Grants and Disclosure of Government Assistance
    Unit 2: Ind AS 102: Share-Based Payment
  Chapter 6: Ind AS 101: First-time Adoption of Ind AS  
  Annexure: Division II of Schedule III to The Companies Act, 2013  
Module 2 Initial Pages  
  Chapter 7: 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 116: Leases
    Unit 4: Ind AS 23: Borrowing Costs
    Unit 5: Ind AS 36: Impairment of Assets
    Unit 6: Ind AS 38: Intangible Assets
    Unit 7: Ind AS 40: Investment Property

 

 
    Unit 8: Ind AS 105: Non-Current Assets Held for Sale and Discontinued Operations
  Chapter 8: Ind AS 41: Agriculture  
Module 3 Initial Pages  
  Chapter 9: 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 10: 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 11: 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 12: Accounting and Reporting of Financial Instruments Unit 1: Financial Instruments: Scope and Definitions
    Unit 2: Financial Instruments: Equity and Financial Liabilities
    Unit 3: Classification and Measurement of Financial Assets and Financial Liabilities
    Unit 4: Recognition and Derecognition of Financial Instruments
    Unit 5: Derivatives and Embedded Derivatives
    Unit 6: Disclosure
    Unit 7: Hedge Accounting
    Comprehensive Illustrations
Module 4 Initial Pages  
  Chapter 13: Business Combination and Corporate Restructuring  
  Chapter 14: Consolidated Financial Statements Unit 1: Introduction to Consolidated Financial Statements
    Unit 2: Important Definitions
    Unit 3: Separate Financial Statements
    Unit 4: Consolidated Financial Statements
    Unit 5: Consolidated Financial Statements: Accounting of Subsidiaries
    Unit 6: Joint Arrangements
    Unit 7: Investment in Associates & Joint Ventures
    Unit 8: Disclosures
    Annexure
  Chapter 15: Analysis of Financial Statements  
  Chapter 16: Integrated Reporting  
  Chapter 17: Corporate Social Responsibility

Paper 2: CA Final Study Material Strategic Financial Management

CA final Strategic Financial Management is the second subject in CA Final. This subject has two parts Part A- Capital Budgeting and Part B- Portfolio Management. This subject provides the full knowledge of How Capital Flow to students which is helpful in real life also. 

As the subject name suggests, it includes chapters relating to Finance like Mutual Funds, International Financial Management, Corporate Valuation, Merges, Acquisition, Foreign Exchange, etc. 

To score good marks in this subject, one needs to do more practice and solve as many practical questions you can solve for conceptual clarity.

Below are the links to Download the Strategic Financial Management Study Material PDF in English and Hindi.

Paper 3: CA Final Study Material PDF Advanced Auditing and Professional Ethics

Advanced Auditing and Professional Ethics subject are some of the vast subjects of CA Final. This subject is based on theory. It is portioned into two parts i.e.  CA final Auditing and Professional Ethics. 

You need to learn Technical terms by heart and the presentation of your answers plays a big role in scoring good marks in this particular subject. 

Clicks on the links to download the Advanced Auditing and Profession Ethics Study Material in English and Hindi of Both the Course.

Module 1 Initial Pages  
  Chapter 1: Auditing Standards, Statements and Guidance Notes – An Overview  
  Chapter-2: Audit Planning, Strategy and Execution  
  Chapter 3: Risk Assessment and Internal Control  
  Chapter 4: Special Aspects of Auditing in an Automated Environment  
  Chapter 5: Audit of Limited Companies Annexure: Schedule III to The Companies Act, 2013
  Chapter 6: Audit Reports  
Module 2 Initial Pages  
  Chapter 7: Audit Committee and Corporate Governance  
  Chapter 8: Audit of Consolidated Financial Statements  
  Chapter-9: Audit of Banks  
  Chapter 10: Audit of Insurance Companies  
  Chapter 11: Audit of Non-Banking Financial Companies  
  Chapter 12: Audit under Fiscal Laws  
Module 3 Initial Pages  
  Chapter 13: Audit of Public Sector Undertakings  
  Chapter 14: Liabilities of Auditor  
  Chapter 15: Internal Audit, Management, and Operational Audit  
  Chapter 16:Due Diligence, Investigation, and Forensic Audit Unit 1: Due Diligence
    Unit 2: Investigation
    Unit 3: Forensic Audit
  Chapter 17: Peer Review and Quality Review Unit 1: Peer Review
    Unit 2: Quality Review
  Chapter 18: Professional Ethics  
Auditing Pronouncements Initial Pages  
  Part I: Auditing and Assurance Standards Part A
    Part B
  Part II: Statements

Paper 4: Corporate and Economics Law

Corporate and Economic law in CA Final is the subject covering Companies law and Economical Law. This subject is a theoretical subject, you need to study it thoroughly and learn its laws section by heart. To score good marks in this subject, one needs to know its best to present the answers in Exams.

Below are the links to Download the Corporate and Other laws Study Material PDF in English and Hindi.

Part-I: Corporate Laws Chapterwise
Module-1  
Initial Pages  
Section-A: Company Law Chapter 1: Appointment and Qualifications 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: Producer Companies
Module-2  
Initial Pages  
Section-A: Company Law Chapter 9: Companies incorporated outside India
  Chapter 10: Miscellaneous Provisions
  Chapter 11: Compounding of Offences, Adjudication, Special Courts
  Chapter 12: National Company Law Tribunal and Appellate Tribunal
  Chapter 13: Corporate Secretarial Practice – Drafting of Notices, Resolutions, Minutes and Reports
Section-B: Securities Laws Chapter 1: The Securities Contract (Regulation) Act, 1956 and the Securities Contract (Regulation) Rules, 1957
  Chapter 2: 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
Part-II: Economic Laws Chapterwise
Module-3  
Initial Pages Chapter 1: The Foreign Exchange Management Act, 1999
  Chapter 2: The Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002
  Chapter 3: The Prevention of Money Laundering Act, 2002
  Chapter 4: Foreign Contribution Regulation Act, 2010
  Chapter 5: The Arbitration and Conciliation Act, 1996
  Chapter 6: The Insolvency and Bankruptcy Code, 2016
   

Paper 5: CA Final Strategic Cost Management and Performance Evaluation Study Material Nov 2023

This is the Fifth subject in CA Final, Strategic Cost Management and Performance Evaluation is related to cost. Topics like Budget, Standard Costing, Transfer Pricing, Decision Making, CVP analysis, etc, you have to study this subject, To score good marks in this subject, it requires conceptual clarity which will attain by thorough practice of practical questions.
Clicks on the links to download the CA Final Costing Study Material in English and Hindi.
Part-A: Strategic Cost Management and Decision Making Initial Pages  
  Sub Part-I: Strategic Cost Management Chapter 1: Introduction to Strategic Cost Management
    Chapter 2: Modern Business Environment
    Chapter 3: Lean System and Innovation
    Chapter 4: Cost Management Techniques
    Chapter 5: Cost Management for Specific Sector
  Sub Part-II: Strategic Decision Making  
    Chapter 6: Decision Making
    Chapter 7: Pricing Decision
Part-B: Performance Evaluation and Control Initial Pages  
  Sub Part-I: Performance Evaluation and Reporting Chapter 8: Performance Measurement and Evaluation
    Chapter 9: Divisional Transfer Pricing
    Chapter 10: Strategic Analysis of Operating Income
  Sub Part-II: Managerial Control Chapter 11: Budgetary Control
    Chapter 12: Standard Costing
Part-C: Case Study Initial Pages Chapter 13: Case Study
Appendix

Paper 6: CA Final Elective Paper Study Material

Paper 6th in CA Final is an elective paper, which means you need to select one subject from 6 subjects. You can select one subject of your choice in which you will have some interest and knowledge.

Below are the links to download the Study Material of the CA Final Elective paper.

Paper 6A: Risk Management

Paper 6B: Financial Services and Capital Markets

CA Final Study Material of Financial Services and Capital Market.

Click on the link to Download the Financial Services and Capital Markets Study Material in English and Hindi.

Part-A Initial Pages
  Chapter 1: Global Financial Markets
  Chapter 2: Impact of various policies of Financial Markets
  Chapter 3: Capital Market – Primary
  Chapter 4: Capital Market – Secondary
  Chapter 5: Money Market
  Chapter 6: Institutions and Intermediaries
  Chapter 7: Commodity Market
  Chapter 8: Banking as Source of Capital Including NBFCs
  Chapter 9: Mutual Funds
  Chapter 10: Private Equity
  Chapter 11: Investment Banking
  Chapter 12: Credit Rating
  Chapter 13: Treasury Operations
  Chapter 14: Risk Management
  Chapter 15: Credit Derivatives
  Chapter 16: Leasing
  Chapter 17: Factoring
Part-B Initial Pages
  Chapter 1: SEBI (ICDR) Regulations, 2018
  Chapter 2: SEBI (LODR) Regulations, 2015
  Chapter 3: SEBI (Prohibition of Insider Trading) Regulations, 2015
  Chapter 4: SEBI (Buy Back of Securities) Regulations, 2018
  Chapter 5: SEBI (Mutual Funds) Regulations, 1996

Paper 6C: International Taxation

Paper 6D: Economic Laws

Paper 6E: Global Financial Reporting Standards

 

Paper 7: Direct Tax Laws and International Taxation

Direct Tax laws and International Taxation is the Seventh paper in CA Final, it has two sections, the first section is Direct Tax Laws and the Second is International Taxation.

If you want to score good marks in this subject, you need to solve its practice questions.

Part I: Direct Tax Laws    
Module 1 Initial Pages  
  Chapter 1: Basic Concepts  
  Chapter 2: Residence and Scope of Total Income  
  Chapter 3: Incomes which do not form part of Total Income  
  Chapter 4: Salaries  
  Chapter 5: Income from House Property  
  Chapter 6: Profits and Gains of Business or Profession  
  Chapter 7: Capital Gains  
  Annexure  
  Chapter 8: Income from Other Sources  
Module 2 Initial Pages  
  Chapter 9: Income of Other Persons included in assessee’s Total Income  
  Chapter 10: Aggregation of Income, Set-Off and Carry Forward of Losses  
  Chapter 11: Deductions from Gross Total Income  
  Chapter 12: Assessment of Various Entities Annexures
  Chapter 13: Charitable or Religious Trusts or Institutions, Political Parties and Electoral Trusts  
  Chapter 14: Tax Planning, Tax Avoidance & Tax Evasion  
Module 3 Initial Pages  
  Chapter 15: Deduction, Collection and Recovery of Tax  
  Chapter 16: Income-tax Authorities  
  Chapter 17: Assessment Procedure  
  Chapter 18: Appeals and Revision  
  Chapter 19: Settlement of Tax Cases  
  Chapter 20: Penalties  
  Chapter 21: Offences and Prosecution  
  Chapter 22: Liability in Special Cases  
  Chapter 23: Miscellaneous Provisions  
Part II: International Taxation    
Module 4 Initial Pages  
  Chapter 1: Transfer Pricing and Other Provisions to check Avoidance of Tax  
  Chapter 2: Non Resident Taxation  
  Chapter 3: Double Taxation Relief  
  Chapter 4: Advance Rulings  
  Chapter 5: Equalisation Levy  
  Chapter 6: Application and Interpretation of Tax Treaties  
  Chapter 7: Fundamentals of Base Erosion and Profit Shifting  
  Chapter 8: Overview of Model Tax Conventions  
  Annexure

Paper 8: Indirect Tax Laws

Indirect Tax Laws are the last subject of the CA Final, it is divided into two parts,

Part 1- GST (Good and Service Tax)

Part 2- Custom Laws

GST is considered easiest than Custom laws, for scoring good marks in Indirect Tax laws, try to focus more on GST. Solve as many as practical questions you can solve for conceptual clarity.

Below are the CA Final Indirect tax Law Study Material PDF. Download now.

 
Part-I Goods and Services Tax    
Module 1 Initial Pages  
  Chapter 1: GST in India – An Introduction  
  Chapter 2: Taxable Event – Supply  
  Chapter 3: Charge of GST  
 
  Chapter 4: Exemptions from GST  
  Chapter 5: Place of Supply  
  Chapter 6: Time of Supply  
  Chapter 7: Value of Supply  
Module 2 Initial Pages  
  Chapter 8: Input Tax Credit  
  Chapter 9: Registration  
  Chapter 10: Tax Invoice, Credit and Debit Notes  
  Chapter 11: Accounts and Records  
  Chapter 12: Payment of Tax Unit I: Payment of Tax, Interest and Other Amounts
Unit II: Tax Deduction at Source and Collection of Tax at Source
  Chapter 13: Returns  
 
Module 3 Initial Pages  
  Chapter 14: Import and export under Gst  
  Chapter 15: Refunds  
  Chapter 16: Job work  
  Chapter 17: Assessment and Audit  
  Chapter 18: Inspection, Search, Seizure, and Arrest  
  Chapter 19: Demands and Recovery  
  Chapter 20: Liability to Pay Tax in Certain Cases  
  Chapter 21: Offences and Penalties  
  Chapter 22: Appeals and Revision  
  Chapter 23: Advance Ruling  
  Chapter 24: Miscellaneous Provisions  
Part-II Customs & FTP    
Module – 4 Initial Pages  
  Chapter 1: Levy of and Exemptions from Customs Duty  
 
  Chapter 2: Types of Duty  
  Chapter 3: Classification of Imported and Export Goods  
  Chapter 4: Valuation under the Customs Act, 1962  
  Chapter 5: Importation, Exportation, and Transportation of Goods  
 
  Chapter 6: Duty Drawback  
  Chapter 7: Refund  
  Chapter 8: Foreign Trade Policy Unit I: Introduction to FTP
Unit II: Basic Concepts relating to Export Promotion Schemes under FTP

Download CA Final Mock test and Revision Test Papers

CA Final Course is the last stage and after passing this you become a Certified Chartered accountant. To score high marks in CA Final exam students should practice the revision test papers and Mock Test Papers. Students can download the CA Foundation Mock test papers and Revision test papers from this link. CA Final Papers.

Frequently Asked Questions

Q1. How many times a Student can attempt CA Final Exams?

Ans: A Student can attempt for 5 years, i.e. 10 attempts in 5 years.

Q2. How can I get CA Final Study Material?

Ans: Students can download CA Final Study material from this page.

Q3. Is ICAI CA Final Study Material enough for the preparation of the Nov 2023 exams?

Ans: Yes, the CA final study material issued by ICAI is sufficient for CA final exams. Candidates need to study the entire material and practice all the questions as several times as they can that solve MTPs and Revision test papers as all these will be enough for CA final exams.

Q4. How many subjects are there in CA Final Course?
Ans: There are 8 subjects in the CA Final course, 4 Subjects in each group.

Leave a comment

Your email address will not be published. Required fields are marked *