PDF Download CA Final Study Material May 2021 for Old & New Syllabus

Table of Contents

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 May 2021. Also, Check the process to download the CA Final Study Material May 2021 PDF in English and Hindi for Old and New Course.

From this page, you can download the CA Final Study Material for both the new and old syllabus for May 2021 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.

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 all subjects books from ICAI or from our website. And can checkout CA Final Form May 2021 up all Details.

CA Final Study Material PDF.

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.

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 an 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	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 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	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 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	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

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 May 2021.

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 Hind of Old and New Course.

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 May 2021.

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 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 May 2021.

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 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
	Chapter 1 Accounting Standards and Guidance Notes	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 the CA Final. Along with this make a strategy for self-study of CA Final Exams.

Amendments in CA Final play 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

Frequently Asked Questions

Q1. Is ICAI CA Final Study Material is enough for the preparation of the May 2021 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 with that solve MTPs and revision test papers as all these will be enough for CA final exams.

Q2. How to get the CA final study material for May 2021?

Ans: The CA final study material for May 2021 in both English and in Hindi language is available on this page.