Download ICAI CA Final Study Material Nov 2022 (New Syllabus) PDF

Q: ICAI CA Final Study Material is enough for the preparation of the Dec 2021 exams?

: Yes, the CA final study materialissued byICAI is sufficientfor CA final exams. Candidates need to studythe entirematerial and practice all the questions as several times as they can with that solve MTPs and revision test papers as all these will be enough for CA final exams.

Table of Contents

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 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

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.

Module 1	Initial Pages
	Chapter 1: Financial Policy and Corporate Strategy
	Chapter 2: Risk Management
	Chapter 3: Security Analysis
	Chapter 4: Security Valuation
	Chapter 5: Portfolio Management
	Chapter 6: Securitization
	Chapter 7: Mutual Funds
	Chapter 8: Derivatives Analysis and Valuation
	Chapter 9: Foreign Exchange Exposure and Risk Management
	Chapter 10: International Financial Management
	Chapter 11: Interest Rate Risk Management
	Chapter 12: Corporate Valuation
	Chapter 13: Mergers, Acquisitions and Corporate Restructuring
	Chapter 14: Startup Finance

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 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.

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

CA Final Risk Management Study Material Nov 2022. Click on the links to Download CA Final Risk Management Study Material PDF in English and Hindi.

Initial Pages
Chapter 1: Introduction to Risk
Chapter 2: Source and Evaluation of Risks
Chapter 3: Risk Management
Chapter 4: Evaluation of Risk Management Strategies
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 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

CA Final Study Material International Taxation Nov 2022. Click on the link to Download the International Taxation Study Material in English and Hindi.

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
Chapter 6: Taxation of E-Commerce Transactions
Chapter 7: Tax Treaties: Overview, Features, Application, and Interpretation
Chapter 8: Anti Avoidance Measures
Chapter 9: Overview of Model Tax Conventions
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

	Significant Differences between IFRS and US GAAP
	GFRS Case Study-1	Solution to GFRS Case Study-1
	GFRS Case Study-2	Solution to GFRS Case Study-2
	GFRS Case Study-3	Solution to GFRS Case Study-3
	GFRS Case Study-4	Solution to GFRS Case Study-4
	GFRS Case Study-5	Solution to GFRS Case Study-5
	GFRS Case Study-6	Solution to GFRS Case Study-6

Paper 6F: Multidisciplinary Case Study

Case Study-1	Solution to Case Study-1
Case Study-2	Solution to Case Study-2
Case Study-3	Solution to Case Study-3
Case Study-4	Solution to Case Study-4
Case Study-5	Solution to Case Study-5
Case Study-6	Solution to Case Study-6
Case Study-7	Solution to Case Study-7

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 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
	Chapter 12: Payment of Tax	Unit II: Tax Deduction at Source and Collection of Tax at Source
	Chapter 13: Returns
	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 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
	Chapter 8: Foreign Trade Policy	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.