CA Final

ICAI CA Final Study Material May 2022- Download Now

ca final study material

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 be able to download the study material for CA Final. Below we have provided you with the Study Material and practice manual for the CA Final Examination May 2022. Also, Check the process to download the CA Final Study Material May 2022 PDF in English and Hindi for Old and New courses.

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

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.

In this digital world, students, instead of wasting thousands of rupees on the printout of books, store such in your mobiles or laptop. So, what are you waiting for? Go ahead….. Here is your stuff.

You can download the CA Final all subjects books from ICAI or from our website. And can check out CA Final Form May 2022 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 courses.

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 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 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 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.

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.

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 May 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 Hind of Old and New Course.

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 2022.

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

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

CA Final Study Material International Taxation May 2022.

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

Paper 6D: Economic Laws

CA Final Study Material Economics Law

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.

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

Module 1Initial 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 2Initial 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 3Initial 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 StandardsPart (a)
 Part (b)
 Part (c)
 Part (d)
Part-II Statements 
Part-III Guidance NotesPart-A
 Part-B
 Part-C
 Part-D

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

Module 1Initial 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 2Initial 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

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

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
 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 2Initial 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 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: 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 GSTPart 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 TaxUnit I: Payment of Tax, Interest and Other Amounts
  Unit II: Tax Deduction at Source and Collection of Tax at Source
 Chapter 13: ReturnsPart 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 – 4Initial Pages 
 Chapter 1: Levy of and Exemptions from Customs DutyUnit 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 GoodsUnit 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 ProvisionsUnit 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 PolicyUnit 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 –

SubjectDownload Link
Paper 1: Financial ReportingDownload
Paper 2: Strategic Financial ManagementDownload
Paper 3: Advanced Auditing and Professional EthicsDownload
Paper 4: Corporate and Allied LawsDownload
Paper 5: Advanced Management AccountingDownload
Paper 6: Information Systems Control and AuditDownload
Paper 7: Direct Tax LawsDownload
Paper 8: Indirect Tax LawsDownload

Frequently Asked Questions

Q1. Is ICAI CA Final Study Material is enough for the preparation of the May 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 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 2022?

Ans: The CA final study material for May 2022 in both English and in Hindi language is available on this page.

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