CA Final

ICAI CA Final Study Material 2020- Download Now

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.

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.

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 1Units
Initial Pages 
Chapter 1: Application of Accounting StandardsUnit 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 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 5: Ind AS on Recognition of Revenue in the Financial StatementsUnit 1: Ind AS 11 “Construction Contracts”
 Unit 2: Ind AS 18 “Revenue”
Chapter 6: 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 7: Other Ind ASUnit 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 StatementsUnit 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 StatementsUnit 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 StatementsUnit 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 StatementsUnit 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 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
 Annexures
Chapter 14: Industry Specific Ind ASUnit 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 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: 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 ManagementInitial 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 2Initial 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 CompaniesAnnexure: 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 AssignmentsUnit 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 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 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 ManagementChapter 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 MakingChapter 6: Decision Making
 Chapter 7: Pricing Decision
Part-B: Performance Evaluation and Control 
Initial Pages 
Sub Part-I: Performance Evaluation and ReportingChapter 8: Performance Measurement and Evaluation
 Chapter 9: Divisional Transfer Pricing
 Chapter 10: Strategic Analysis of Operating Income
Sub Part-II: Managerial ControlChapter 11: Budgetary Control
 Chapter 12: Standard Costing
Part-C: Case Study 
Initial PagesChapter 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 IndiaInitial 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 TaxationInitial 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 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: 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 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

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 NotesPart 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 1Initial Pages
 Chapter 1 Financial Policy And Corporate Strategy
 Chapter 2 Project Planning And Capital Budgeting
 Chapter 3 Leasing Decisions
 Chapter 4 Dividend Decisions
Module 2Initial 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 3Initial 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 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

MODULE 1Initial 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 2Initial 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 3Initial 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 PagesChapter 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 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 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 –

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 Audit Download
Paper 7: Direct Tax LawsDownload
Paper 8: Indirect Tax LawsDownload

You Might Also Like

Leave a Reply

Your email address will not be published.

You may use these HTML tags and attributes: <a href="" title=""> <abbr title=""> <acronym title=""> <b> <blockquote cite=""> <cite> <code> <del datetime=""> <em> <i> <q cite=""> <s> <strike> <strong>