Latest CA Final Study Material for Old & New Syllabus in PDF

ICAI is responsible for the issuing of the 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 able to download the study material for CA Final. Below we have provided you the Study Material and practice manual for the CA Final Examination 2020. Also, Check the process to download the CA Final Study Material 2020 PDF in English and Hind for Old and New Course.

From this page, you can download the CA Final Study Material for both new and old syllabus for Nov 2020 exam. There are plenty of reference books available in the market for studying the CA Final Course. But nothing can beat the ICAI material. ICAI proinfvides 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.

Besides the CA Final Study material, students should know some study tips to clear CA Final, students should also cover the amendments applicable for their attempt. Subjects like DT, GST have too many amendments applicable for Examinations which are hard to retain.

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You can download the CA Final Study Material from ICAI or from our website.

Also Read: Check CA Final Form Fill 2020 up all Detail.

CA Final Study Material PDF.

Below are the latest PDF of 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.

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

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

Module 1	Units
Initial Pages
Chapter 1: Application of Accounting Standards	Unit 1: AS 15 “Employee Benefits”
	Unit 2: AS 25 “Interim Financial Reporting”
	Unit 3: AS 28 “Impairment of Assets”
	Unit 4: AS 21 “Consolidated Financial Statements
	Unit 5: AS 23 “Accounting for Investments in Associates in Consolidated Financial Statements”
	Unit 6: AS 27 “Financial Reporting of Interests in Joint Ventures”
Chapter 2: Application of Guidance Notes
Annexure: Schedule III to The Companies Act, 2013
Module 2
Initial Pages
Chapter 3: Framework for Preparation and Presentation of Financial Statements
Chapter 4: 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 5: Ind AS on Recognition of Revenue in the Financial Statements	Unit 1: Ind AS 11 “Construction Contracts”
	Unit 2: Ind AS 18 “Revenue”
Chapter 6: 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 7: Other Ind AS	Unit 1: Ind AS 20 “Accounting for Government Grants and Disclosure of Government Assistance”
	Unit 2: Ind AS 114 “Regulatory Deferral Accounts”
Chapter 8: Ind AS 101 “First-time Adoption of Indian Accounting Standards”
Module 3
Initial Pages
Chapter 9: 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 17 “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”
Module 4
Initial Pages
Chapter 10: 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 11: 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 12: 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”
Module 5
Initial Pages
Chapter 13: Consolidated and Separate 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
	Annexures
Chapter 14: Industry Specific Ind AS	Unit 1: Ind AS 41 “Agriculture”
	Unit 2: Ind AS 104 “Insurance Contracts”
	Unit 3: Ind AS 106 “Exploration for and Evaluation of Mineral Resources”
Module 6
Initial Pages
Chapter 15: Business Combination and Corporate Restructuring
Chapter 16: 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: Disclosures
	Unit 7: Hedge Accounting
	Comprehensive Illustrations
Chapter 17: Accounting for Share Based Payment
Module 7
Initial Pages
Chapter 18: Analysis of Financial Statements
Chapter 19: Accounting of Carbon Credits
Chapter 20: Accounting for e-Commerce Business
Chapter 21: Integrated Reporting
Chapter 22: Corporate Social Responsibility
Chapter 23: Human Resource Reporting
Chapter 24: Value Added Statement

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 or 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 suggest, 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 as 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 of Old and New Course.

Module 1- Strategic Financial Management	Initial Pages
	Chapter 1: Financial Policy and Corporate Strategy
	Chapter 2: Indian Financial System
	Chapter 3: Risk Management
	Chapter 4: Security Analysis
	Chapter 5: Security Valuation
	Chapter 6: Portfolio Management
	Chapter 7: Securitization
	Chapter 8: Mutual Funds
Module 2	Initial Pages
	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: Corporate Valuation
	Chapter 14: Mergers, Acquisitions and Corporate Restructuring
	Chapter 15: International Financial Centre (IFC)
	Chapter 16: Startup Finance
	Chapter 17: Small and Medium Enterprises

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

Advanced Auditing and Professional Ethics subject are one 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 presentation of your answers plays 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- Advanced Auditing and Professional Ethics
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
Chapter 7: Audit Reports & Certificate for Special Purpose Engagement
Chapter 8: Audit Committee and Corporate Governance
Module 2
Initial Pages
Chapter 9: Audit of Consolidated Financial Statements
Chapter-10: Audit of Banks
Chapter 11: Audit of Insurance Companies
Chapter 12: Audit of Non-Banking Financial Companies
Chapter 13: Audit under Fiscal Laws
Chapter 14: Special Audit Assignments	Unit 1: Environmental Auditing
	Unit 2: Energy Audit
	Unit 3: Audit of Accounts of Non-Corporate Entities (Bank Borrowers)
	Unit 4: Audit of Stock and Debtors/ Unit Inspection (Audit of Borrower Accounts)
	Unit 5: Audit of Members of Stock Exchanges
	Unit 6: Audit of Mutual Funds
	Unit 7: Audit of Depositories
	Annexure
Module 3
Initial Pages
Chapter 15: Audit of Public Sector Undertakings
Chapter 16: Liabilities of Auditor
Chapter 17: Internal Audit, Management and Operational Audit
Chapter 18: Due Diligence, Investigation and Forensic Audit	Unit 1: Due Diligence
	Unit 2: Investigation
	Unit 3: Forensic Audit
Chapter 19: Peer Review and Quality Review	Unit 1: Peer Review
	Unit 2: Quality Review
Chapter 20: Professional Ethics

Paper 4: CA Final Study Material Corporate and Economic Laws

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 scoring good marks in this subject, one need 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 2020.

This is the Fifth subject in CA Final, Strategic Cost Management and Performance Evaluation is related to costing. Topics like Budget, Standard Costing, Transfer Pricing, Decision Making, CVP analysis etc, you have to study in 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 Hind of Old and New Course.

Initial Pages
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 elective paper, it means you need to select one subject from 6 subjects. You can elect one subject of your choice in which you will have some interest and knowledge.

Below are the links to Download the Study Material of CA Final Elective Paper.

Paper 6A:Risk Management

CA Final Risk Management Study Material 2020.

Click on the links to Download CA Final Risk Management Study Material PDF in English and Hindi.

Chapter 1: Introduction to Risk

Chapter 2: Source and Evaluation of Risks

Chapter 3: Risk Management

Chapter 4: Quantitative Analysis

Chapter 5: Risk Model

Chapter 6: Credit Risk Measurement and Management

Chapter 7: Risk associated with Corporate Governance

Chapter 8: Enterprise Risk Management

Chapter 9: Operational 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 English and Hindi.

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 8A: Banking – Management

Chapter 8B: 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: SEBI Guidelines

Paper 6C: International Taxation

CA Final Study Material International Taxation 2020.

Click on the link to Download the International Taxation Study Material in English and Hindi.

Module-1: Part I – Taxation of International Transactions and Non-resident Taxation in India	Initial Pages
	Chapter 1: Transfer Pricing
	Chapter 2: Non-resident Taxation
	Chapter 3: Double Taxation Relief
	Chapter 4: Advance Rulings
	Chapter 5: An Overview of the Black Money and the Imposition of Tax Law
Module-2: Part II – Other aspects of International Taxation	Initial Pages
	Chapter 6: Overview of Model Tax Conventions
	Chapter 7: Tax Treaties: Overview, Features, Application and Interpretation
	Chapter 8: Anti Avoidance Measures
	Chapter 9: Taxation of E-Commerce Transactions
Annexure to Study Material

Paper 6D: Economic Laws

CA Final Study Material Economics Law

Chapter 1: World Trade Organization

Chapter 2: The Competition Act, 2002

Chapter 3: The Real Estate (Regulation & Development) ACT, 2016

Chapter 4: Insolvency and Bankruptcy Code, 2016

Chapter 5: Prevention of Money Laundering Act, 2002

Chapter 6: The Foreign Exchange Management Act, 1999

Addendum to Chapter-6

Chapter 7: Prohibition of Benami Property Transactions Act, 1988

Paper 6E: Global Financial Reporting Standards

Announcement

List of IFRS corresponding to Ind AS

Significant Differences between IFRS and US GAAP

Major Differences between Ind AS and IFRS

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, first section is Direct Tax Laws and Second is International Taxation.

If you want to score good marks in this subject, you need to solve its practical 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
	Chapter 8: Income from Other Sources
	Chapter 9: Income of Other Persons included in assessee’s Total Income
	Chapter 10: Aggregation of Income, Set-Off and Carry Forward of Losses
Module 2	Initial Pages
	Chapter 11: Deductions from Gross Total Income
	Chapter 12: Assessment of Various Entities
	Chapter 13: Assessment of 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: Non-resident Taxation
	Chapter 2: Double Taxation Relief
	Chapter 3: Transfer Pricing & Other Anti-Avoidance Measures
	Chapter 4: Advance Rulings
	Chapter 5: Equalisation Levy
	Chapter 6: Overview of Model Tax Conventions
	Chapter 7: Application and Interpretation of Tax Treaties
	Chapter 8: Fundamentals of Base Erosion and Profit Shifting

Paper 8: Indirect Tax Laws

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

Part 1- GST (Good and Service Tax)

Part 2- Custom Laws

GST is consider easiest than Custom laws, for scoring good marks in Indirect Tax laws, try to focus more on GST. Solve as much 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	Part A
		Part B
	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	Part A
		Part B
Module 3	Initial Pages
	Chapter 14: Refunds
	Chapter 15: Job Work
	Chapter 16: Electronic Commerce
	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
	Chapter 25: Transitional Provisions
Part-II Customs & FTP
Module – 4	Initial Pages
	Chapter 1: Levy of and Exemptions from Customs Duty	Unit I: Introduction to Customs Law
		Unit II: Levy and Exemptions
	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	Unit I: Provisions Relating to Imported and Export Goods
		Unit II: Provisions Relating to Coastal Goods
	Chapter 6: Warehousing
	Chapter 7: Duty Drawback
	Chapter 8: Demand and Recovery
	Chapter 9: Refund
	Chapter 10: Provisions Relating to Illegal Import, Export, Confiscation & Allied Provisions	Unit I: Provisions Relating to Prohibited/ Notified/ Specified Goods & Illegal Importation/ Exportation of Goods
		Unit II: Searches, Seizure and Arrest
		Unit III: Confiscation & Penalties
		Unit IV: Offences and Prosecution
	Chapter 11: Appeals and Revision
	Chapter 12: Settlement Commission
	Chapter 13: Advance Ruling
	Chapter 14: Miscellaneous Provisions
	Chapter 15: Foreign Trade Policy	Unit I: Introduction to FTP
		Unit II: Basic Concepts relating to Export Promotion Schemes under FTP

Download CA Final Study Material (Old Syllabus)

Paper 1: CA Final Study Material of Financial Reporting –

Module 1
Initial Pages
Chapter 1 Accounting Standards and Guidance Notes	Part 1
	Part 2
Feedback Form
Annexure
Module 2
Initial Pages
Chapter 2 Indian Accounting Standards (Ind AS)
Chapter 3 Corporate Financial Reporting
Chapter 4 Accounting for Corporate Restructuring
Feedback form
Module 3
Initial Pages
Chapter 5 Consolidated Financial Statements of Group Companies
Chapter 6 Accounting and Reporting of Financial Instruments
Chapter 7 Share-Based Payments
Chapter 8 Financial Reporting for Financial Institutions
Chapter 9 Valuation
Chapter 10 Developments in Financial Reporting
Feedback Form
Accounting Pronouncements
Initial Pages
Part I: Framework for the Preparation and Presentation of Financial Statements
Part II: Accounting Standards
Part III: Guidance Notes

Paper 2: CA Final Study Material of Strategic Financial Management

Module 1	Initial Pages
	Chapter 1 Financial Policy And Corporate Strategy
	Chapter 2 Project Planning And Capital Budgeting
	Chapter 3 Leasing Decisions
	Chapter 4 Dividend Decisions
Module 2	Initial Pages
	Chapter 5 Indian Capital Market
	Chapter 6 Security Analysis
	Chapter 7 Portfolio Theory
	Chapter 8 Financial Services In India
	Chapter 9 Mutual Funds
	Chapter 10 Money Market Operations
Module 3	Initial Pages
	Chapter 11 Foreign Direct Investment (FDI), Foreign Institutional Investment (FII) And International Financial Management
	Chapter 12 Foreign Exchange Exposure And Risk Management
	Chapter 13 Mergers, Acquisitions & Restructuring
	Feedback Form

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

Module 1	Initial Pages
	Chapter 1 Auditing Standards, Statements and Guidance Notes – An Overview
	Chapter 2 Audit Strategy, Planning and Programming
	Chapter 3 Risk Assessment and Internal Control
	Chapter 4 Audit under Computerised Information System (CIS) Environment
	Chapter 5 Special Audit Techniques
	Chapter 6 The Company Audit
	Chapter 7 Liabilities of Auditors
	Chapter 8 Audit Report
	Chapter 9 Audit Committee and Corporate Governance
	Chapter 10 Audit of Consolidated Financial Statements
	Feedback Form
Module 2	Initial Pages
	Chapter 11 Audit of Banks
	Chapter 12 Audit of General Insurance Companies
	Chapter 13 Audit of Co-Operative Societies
	Chapter 14 Audit of Non Banking Financial Companies
	Chapter 15 Audit under Fiscal Laws
	Chapter 16 Cost Audit
Module 3	Initial Pages
	Chapter 17 Special Audit Assignments
	Chapter 18 Audit of Public Sector Undertakings
	Chapter 19 Internal Audit, Management and Operational Audit
	Chapter 20 Investigations and Due Diligence
	Chapter 21 Peer Review
	Chapter 22 Professional Ethics
Auditing Pronouncements
Initial Pages
Part-I Auditing and Assurance Standards	Part (a)
	Part (b)
	Part (c)
	Part (d)
Part-II Statements
Part-III Guidance Notes	Part-A
	Part-B
	Part-C
	Part-D

Paper 4: CA Final Study Material of Corporate and Allied Laws

Module 1	Initial Pages
	Chapter 1 – Declaration and Payment of Dividend
	Chapter 2 – Accounts and Audit
	Chapter 3 – Appointment and Qualification of Directors
	Chapter 4 – Appointment and Remuneration of Managerial Personnel
	Chapter 5 – Meetings of Board and Its Powers
	Chapter 6 – Inspection Inquiry and Investigation
	Chapter 7 – Compromises, Arrangements and Amalgamations
	Chapter 8 – Prevention of Oppression and Mismanagement
	Chapter 9 – Revival and Rehabilitation of Sick Companies
	Chapter 10 – Winding Up
	Chapter 11 – Producer Companies
	Chapter 12 – Companies Incorporated Outside India
	Chapter 13 – Offences and Penalties
	Chapter 14 – E-Governance
	Chapter 15 – National Company Law Tribunal and Appellate Tribunal
	Chapter 16 – Special Courts
	Chapter 17 – Miscellaneous Provisions
	Chapter 18 – Corporate Secretarial Practice-Drafting Of Resolution, Minutes, Notices And Reports
	Chapter 19 – Insolvency and Bankruptcy Code, 2016
Module 2	Initial Pages
	Chapter 20 – The Securities and Exchange Board of India (SEBI) Act, 1992
	Chapter 21 – The Securities Contracts (Regulation) Act, 1956
	Chapter 22 -The Foreign Exchange Management Act, 1999
	Chapter 23 – The Competition Act, 2002
	Chapter 24 – Overview of Banking Regulation Act, 1949, the Insurance Act, 1938, the Insurance Regulatory and Development Authority Act, 1999, the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002
	Chapter 25 – Prevention of Money Laundering Act, 2002
	Chapter 26 – Interpretation of Statutes, Deeds and Documents

Paper 5: CA Final Study Material of Advanced Management Accounting

MODULE 1	Initial Pages
	Chapter 1 Developments in the Business Environment
	Chapter 2 Decision Making using Cost Concepts and CVP Analysis
	Chapter 2 Decision Making using Cost Concepts and CVP Analysis
	Feedback Form
MODULE 2	Initial Pages
	Chapter 4 Budget & Budgetary Control
	Chapter 5 Standard Costing
	Chapter 6 Costing of Service Sector
	Chapter 7 Transfer Pricing
	Chapter 8 Uniform Costing and Inter Firm Comparison
	Chapter 9 Profitability Analysis – Product Wise/ Segment Wise/ Customer Wise
MODULE 3	Initial Pages
	Chapter 10 Linear Programming
	Chapter 11 The Transportation Problem
	Chapter 12 The Assignment Problem
	Chapter 13 Critical Path Analysis
	Chapter 14 Program Evaluation and Review Technique
	Chapter 15 Simulation
	Chapter 16 Learning Curve Theory
Appendix
Feedback Form

Paper 6: CA Final Study Material of Information System Control and Audit

Initial Pages	Chapter 1 Concepts of Governance and Management of Information Systems
	Chapter 2 Information Systems Concepts
	Chapter 3 Protection of Information Systems
	Chapter 4 Business Continuity Planning and Disaster Recovery Planning
	Chapter 5 Acquisition, Development and Implementation of Information Systems
	Chapter 6 Auditing of Information Systems
	Chapter 7 Information Technology Regulatory Issues
	Chapter 8 Emerging Technologies
References
Glossary
Feedback Form

Paper 7: CA Final Study Material of Direct Tax Laws and International Taxation

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
	Chapter 8: Income from Other Sources
	Chapter 9: Income of Other Persons included in assessee’s Total Income
	Chapter 10: Aggregation of Income, Set-Off and Carry Forward of Losses
Module 2	Initial Pages
	Chapter 11: Deductions from Gross Total Income
	Chapter 12: Assessment of Various Entities
	Chapter 13: Assessment of 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: Non-resident Taxation
	Chapter 2: Double Taxation Relief
	Chapter 3: Transfer Pricing & Other Anti-Avoidance Measures
	Chapter 4: Advance Rulings
	Chapter 5: Equalisation Levy
	Chapter 6: Overview of Model Tax Conventions
	Chapter 7: Application and Interpretation of Tax Treaties
	Chapter 8: Fundamentals of Base Erosion and Profit Shifting

Paper 8: CA Final Study Material of Indirect Tax Laws

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	Part A
		Part B
	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	Part A
		Part B
Module 3	Initial Pages
	Chapter 14: Refunds
	Chapter 15: Job Work
	Chapter 16: Electronic Commerce
	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
	Chapter 25: Transitional Provisions
Part-II Customs & FTP
Module – 4	Initial Pages
	Chapter 1: Levy of and Exemptions from Customs Duty	Unit I: Introduction to Customs Law
		Unit II: Levy and Exemptions
	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	Unit I: Provisions Relating to Imported and Export Goods
		Unit II: Provisions Relating to Coastal Goods
	Chapter 6: Warehousing
	Chapter 7: Duty Drawback
	Chapter 8: Demand and Recovery
	Chapter 9: Refund
	Chapter 10: Provisions Relating to Illegal Import, Export, Confiscation & Allied Provisions	Unit I: Provisions Relating to Prohibited/ Notified/ Specified Goods & Illegal Importation/ Exportation of Goods
		Unit II: Searches, Seizure and Arrest
		Unit III: Confiscation & Penalties
		Unit IV: Offences and Prosecution
	Chapter 11: Appeals and Revision
	Chapter 12: Settlement Commission
	Chapter 13: Advance Ruling
	Chapter 14: Miscellaneous Provisions
	Chapter 15: Foreign Trade Policy	Unit I: Introduction to FTP
		Unit II: Basic Concepts relating to Export Promotion Schemes under FTP

After completing your course from CA Final Study Material, practice past years questions papers of CA Final, MTPs and RTPs which help you to score good marks in CA Final. Along with this make a strategy for self-study of CA Final Exams.

Amendments in CA Final plays a major role in the examination. They cover a major portion, hence students are always advised to thoroughly cover the amendments in CA Final. Instead of reading the amendments from any reference book, ICAI has issued RTP which covers all the necessary amendments applicable in your examination. Download the RTP for Nov 2018 from the below-given link –

Subject	Download Link
Paper 1: Financial Reporting	Download
Paper 2: Strategic Financial Management	Download
Paper 3: Advanced Auditing and Professional Ethics	Download
Paper 4: Corporate and Allied Laws	Download
Paper 5: Advanced Management Accounting	Download
Paper 6: Information Systems Control and Audit	Download
Paper 7: Direct Tax Laws	Download
Paper 8: Indirect Tax Laws	Download