CA Final

Download CA Final Study Material Nov 2022 PDF

ca final study material

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 2022. Also, Check the process to download the ICAI CA Final Study Material for Nov 2022 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 2022 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.

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 1Initial Pages 
 Chapter 1:Framework for Preparation and Presentation of Financial Statements 
 Chapter 2: Ind AS on Presentation of Items in the Financial StatementsUnit 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 PoliciesUnit 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 StandardsUnit 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 2Initial Pages 
 Chapter 7: Ind AS on Assets of the Financial StatementsUnit 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 3Initial Pages 
 Chapter 9: Ind AS on Liabilities of the Financial StatementsUnit 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 StatementsUnit 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 StatementsUnit 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 InstrumentsUnit 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 4Initial Pages 
 Chapter 13: Business Combination and Corporate Restructuring 
 Chapter 14: Consolidated Financial StatementsUnit 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

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.

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 LawsChapterwise
Module-1 
Initial Pages 
Section-A: Company LawChapter 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 LawChapter 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 LawsChapter 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 LawsChapterwise
Module-3 
Initial PagesChapter 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 2022

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.

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.

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 1Initial 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 2Initial 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 EntitiesAnnexures
 Chapter 13: Charitable or Religious Trusts or Institutions, Political Parties and Electoral Trusts 
 Chapter 14: Tax Planning, Tax Avoidance & Tax Evasion 
Module 3Initial 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 4Initial 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 1Initial 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 2Initial 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 TaxUnit I: Payment of Tax, Interest and Other Amounts
Unit II: Tax Deduction at Source and Collection of Tax at Source
 Chapter 13: Returns 
 
Module 3Initial 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 – 4Initial 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 PolicyUnit 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 2022 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.

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