From this page, you can download the CA Final Study Material for both new and old syllabus for May 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. CA Final Study Material for both new and old syllabus for 2020 is available here in PDF format.
It guides the students towards better presentation and deep understanding of concepts which is hard to clear with other reference books.
Besides 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.
In this digital world, students, instead of wasting thousands of rupees on the print out of books, store such in your mobiles or laptop. So, what are you waiting for? Go ahead….. Here is your stuff.
Download CA Final Study Material PDF (New Syllabus)
Paper 1: Financial Reporting CA Final Study Material
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.
Paper 2: 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 alos.
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.
Paper 3: Advanced Auditing and Professional Ethics
Advanced Auditing and Professional Ethics subject is one of the vast subjects of CA Final. This subject is based on theory. It is portioned into two parts i.e. Advanced 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.
Paper 4: 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.
Paper 5: Strategic Cost Management and Performance Evaluation –
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.
|Part-A: Strategic Cost Management and Decision Making|
|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|
|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|
Paper 6: Elective Paper
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.
Paper 6B: Financial Services and Capital Markets
Paper 6C: International Taxation
|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
Paper 6E: Global Financial Reporting Standards
|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.
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.
Download CA Final Study Material (Old Syllabus)
Paper 1: CA Final Study Material of Financial Reporting –
Paper 2: CA Final Study Material of Strategic Financial Management
Paper 3: CA Final Study Material of Advanced Auditing and Professional Ethics
Paper 4: CA Final Study Material of Corporate and Allied Laws
Paper 5: CA Final Study Material of Advanced Management Accounting
Paper 6: CA Final Study Material of Information System Control and Audit
Paper 7: CA Final Study Material of Direct Tax Laws and International Taxation
Paper 8: CA Final Study Material of Indirect Tax Laws
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 –
|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|