ICAI is responsible for issuing the ICAI CA Final Study Material every year. Students who are looking for the CA Final Study Material You have landed on the correct pages. After reading this article you will be able to download the CA Final Study Material PDF. Below we have provided you with the Study Material and practice manual for the CA Final Examination Nov 2023. Also, Check the process to download the ICAI CA Final Study Material for Nov 2023 PDF in English and Hindi.

Once you have completed the CA Final Registration then ICAI will send you the hard copy of the study material at your registered address. However, if you want to download the CA Final study material you can download it from this page.

From this page, you can download the CA Final Study Material for both the new and old syllabus for Nov 2023 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.

Click here to Download the CA final Syllabus and CA Final Papers for Nov 2023.

Download CA Final Study Material from the given link below:

Paper 1: Financial Reporting

Paper 2: Strategic Financial Management

Paper 3: Advanced Auditing and Professional Ethics

Paper 4: Corporate and Economics Law

Paper 5: Strategic Cost Management and Performance Evaluation

Paper 6A: Risk Management

Paper 6B: Financial Services and Capital Markets

Paper 6C: International Taxation

Paper 6D: Economics Laws

Paper 6E: Global Financial Reporting Standards

Paper 6F: Multidisciplinary Case Study

Paper 7: Direct Tax Laws and International Taxation

Paper 8: Indirect Tax Law

Also Check: Complete CA Course guide

ICAI CA Final Study Material PDF (New Syllabus)

Below are the latest PDF of the ICAI CA Final Study Material in English and Hindi. Students can download CA Final Study Material Old Course and CA Final Study Material New Course PDF down Below.

Paper 1: CA Final Study Material Financial Reporting

CA Final Financial Reporting is the most scoring subject in Group First. It contains chapters like Accounting Standards, Valuation, Corporate Financial Reporting, etc. One needs to study it thoroughly for getting an exemption in this subject.

Click on the Link for the CA Final Study Material for Financial Reporting PDF in English and Hindi.

Module 1 Initial Pages  
  Chapter 1: Framework for Preparation and Presentation of Financial Statements  
  Chapter 2: Ind AS on Presentation of Items in the Financial Statements Unit 1: Ind AS 1: Presentation of Financial Statements
    Unit 2: Ind AS 34: Interim Financial Reporting
    Unit 3: Ind AS 7: Statement of Cash Flows
  Chapter 3: Ind AS 115: Revenue from Contracts with Customers  
  Chapter 4: Ind AS on Measurement-based on Accounting Policies Unit 1: Ind AS 8: Accounting Policies, Changes in Accounting Estimates and Errors
    Unit 2: Ind AS 10: Events after the Reporting Period
    Unit 3: Ind AS 113: Fair Value Measurement
  Chapter 5: Other Indian Accounting Standards Unit 1: Ind AS 20: Accounting for Government Grants and Disclosure of Government Assistance
    Unit 2: Ind AS 102: Share-Based Payment
  Chapter 6: Ind AS 101: First-time Adoption of Ind AS  
  Annexure: Division II of Schedule III to The Companies Act, 2013  
Module 2 Initial Pages  
  Chapter 7: Ind AS on Assets of the Financial Statements Unit 1: Ind AS 2: Inventories
    Unit 2: Ind AS 16: Property, Plant and Equipment
    Unit 3: Ind AS 116: Leases
    Unit 4: Ind AS 23: Borrowing Costs
    Unit 5: Ind AS 36: Impairment of Assets
    Unit 6: Ind AS 38: Intangible Assets
    Unit 7: Ind AS 40: Investment Property
    Unit 8: Ind AS 105: Non-Current Assets Held for Sale and Discontinued Operations
  Chapter 8: Ind AS 41: Agriculture  
Module 3 Initial Pages  
  Chapter 9: Ind AS on Liabilities of the Financial Statements Unit 1: Ind AS 19: Employee Benefits
    Unit 2: Ind AS 37: Provisions, Contingent Liabilities, and Contingent Assets
  Chapter 10: Ind AS on Items impacting the Financial Statements Unit 1: Ind AS 12: Income Taxes
    Unit 2: Ind AS 21: The Effects of changes in Foreign Exchange Rates
  Chapter 11: Ind AS on Disclosures in the Financial Statements Unit 1: Ind AS 24: Related Party Disclosures
    Unit 2: Ind AS 33: Earnings Per Share
    Unit 3: Ind AS 108: Operating Segments
  Chapter 12: Accounting and Reporting of Financial Instruments Unit 1: Financial Instruments: Scope and Definitions
    Unit 2: Financial Instruments: Equity and Financial Liabilities
    Unit 3: Classification and Measurement of Financial Assets and Financial Liabilities
    Unit 4: Recognition and Derecognition of Financial Instruments
    Unit 5: Derivatives and Embedded Derivatives
    Unit 6: Disclosure
    Unit 7: Hedge Accounting
    Comprehensive Illustrations
Module 4 Initial Pages  
  Chapter 13: Business Combination and Corporate Restructuring  
  Chapter 14: Consolidated Financial Statements Unit 1: Introduction to Consolidated Financial Statements
    Unit 2: Important Definitions
    Unit 3: Separate Financial Statements
    Unit 4: Consolidated Financial Statements
    Unit 5: Consolidated Financial Statements: Accounting of Subsidiaries
    Unit 6: Joint Arrangements
    Unit 7: Investment in Associates & Joint Ventures
    Unit 8: Disclosures
    Test Your Knowledge
  Chapter 15: Analysis of Financial Statements  
  Chapter 16: Integrated Reporting  
  Chapter 17: Corporate Social Responsibility  

Paper 1: Financial Reporting Study Material for New Scheme (May 2024)

ICAI has released the CA New Syllabus/Study Material 2024 of financial reporting for May 2024. Check it in the table below.

Module 1 Initial Pages
Chapter 1: Quality Control Quality Control
Chapter 2: General Auditing Principles and Auditors Responsibilities General Auditing Principles and Auditors Responsibilities
Chapter 3: Audit Planning, Strategy and Execution Audit Planning, Strategy and Execution
Chapter 4: Materiality, Risk Assessment and Internal Control Materiality, Risk Assessment and Internal Control
Chapter 5: Audit Evidence Audit Evidence
Chapter 6: Completion and Review Completion and Review
Chapter 7: Reporting Reporting
Module 2 Initial Pages
Chapter 8: Specialised Areas Specialised Areas
Chapter 9: Audit-related Services Audit-related Services
Chapter 10: Review of Financial Information Review of Financial Information
Chapter 11: Prospective Financial Information and Other Assurance Services Prospective Financial Information and Other Assurance Services
Chapter 12: Digital Auditing & Assurance Digital Auditing & Assurance
Chapter 13: Group Audits Group Audits
Chapter 14: Special Features of Audit of Banks & Non-Banking Financial Companies Special Features of Audit of Banks & Non-Banking Financial Companies
Module 3 Initial Pages
Chapter 15: Overview of Audit of Public Sector Undertakings Overview of Audit of Public Sector Undertakings
Chapter 16: Internal Audit Internal Audit
Chapter 17: Due Diligence, Investigation & Forensic Audit Due Diligence, Investigation & Forensic Audit
Chapter 18: Emerging Areas: Sustainable Development Goals (SDG) & Environment, Social and Governance (ESG) Assurance Emerging Areas: Sustainable Development Goals (SDG) & Environment, Social and Governance (ESG) Assurance
Chapter 19: Professional Ethics & Liabilities of Auditors Professional Ethics & Liabilities of Auditors

Paper 2: CA Final Study Material Strategic Financial Management

CA final Strategic Financial Management is the second subject in CA Final. This subject has two parts Part A- Capital Budgeting and Part B- Portfolio Management. This subject provides the full knowledge of How Capital Flow to students which is helpful in real life also. 

As the subject name suggests, it includes chapters relating to Finance like Mutual Funds, International Financial Management, Corporate Valuation, Merges, Acquisition, Foreign Exchange, etc. 

To score good marks in this subject, one needs to do more practice and solve as many practical questions you can solve for conceptual clarity.

Below are the links to Download the Strategic Financial Management Study Material PDF in English and Hindi.

Paper 2: Advanced Financial Management Study Material for New Scheme (May 2024)

ICAI has released the CA New Syllabus/Study Material 2024 of advanced financial management for May 2024. Check it in the table below.

Module 1 Initial Pages
Chapter 1: Financial Policy and Corporate Strategy Financial Policy and Corporate Strategy
Chapter 2: Risk Management Risk Management
Chapter 3: Advanced Capital Budgeting Decisions Advanced Capital Budgeting Decisions
Chapter 4: Security Analysis Security Analysis
Chapter 5: Security Valuation Security Valuation
Chapter 6: Portfolio Management Portfolio Management
Chapter 7: Securitization Securitization
Chapter 8: Mutual Funds Mutual Funds
Chapter 9: Derivatives Analysis and Valuation Derivatives Analysis and Valuation
Chapter 10: Foreign Exchange Exposure and Risk Management Foreign Exchange Exposure and Risk Management
Chapter 11: International Financial Management International Financial Management
Chapter 12: Interest Rate Risk Management Interest Rate Risk Management
Chapter 13: Business Valuation Business Valuation
Chapter 14: Mergers, Acquisitions and Corporate Restructuring Mergers, Acquisitions and Corporate Restructuring
Chapter 15: Startup Finance Startup Finance

Paper 3: CA Final Study Material PDF Advanced Auditing and Professional Ethics

Advanced Auditing and Professional Ethics subject are some of the vast subjects of CA Final. This subject is based on theory. It is portioned into two parts i.e.  CA final Auditing and Professional Ethics. 

You need to learn Technical terms by heart and the presentation of your answers plays a big role in scoring good marks in this particular subject. 

Clicks on the links to download the Advanced Auditing and Profession Ethics Study Material in English and Hindi of Both the Course.

Module 1 Initial Pages  
  Chapter 1: Auditing Standards, Statements and Guidance Notes – An Overview  
  Chapter-2: Audit Planning, Strategy and Execution  
  Chapter 3: Risk Assessment and Internal Control  
  Chapter 4: Special Aspects of Auditing in an Automated Environment  
  Chapter 5: Audit of Limited Companies Annexure: Schedule III to The Companies Act, 2013
  Chapter 6: Audit Reports  
Module 2 Initial Pages  
  Chapter 7: Audit Committee and Corporate Governance  
  Chapter 8: Audit of Consolidated Financial Statements  
  Chapter-9: Audit of Banks  
  Chapter 10: Audit of Insurance Companies  
  Chapter 11: Audit of Non-Banking Financial Companies  
  Chapter 12: Audit under Fiscal Laws  
Module 3 Initial Pages  
  Chapter 13: Audit of Public Sector Undertakings  
  Chapter 14: Liabilities of Auditor  
  Chapter 15: Internal Audit, Management, and Operational Audit  
  Chapter 16: Due Diligence, Investigation, and Forensic Audit Unit 1: Due Diligence
    Unit 2: Investigation
    Unit 3: Forensic Audit
  Chapter 17: Peer Review and Quality Review Unit 1: Peer Review
    Unit 2: Quality Review
  Chapter 18: Professional Ethics  

Paper 3: Advanced Auditing, Assurance and Professional Ethics Study Material for New Scheme (May 2024)

ICAI has released the CA New Syllabus/Study Material 2024 of Advanced Auditing, Assurance and Professional Ethics for May 2024. Check it in the table below.

Module 1 Initial Pages
Chapter 1: Quality Control Quality Control
Chapter 2: General Auditing Principles and Auditors Responsibilities General Auditing Principles and Auditors Responsibilities
Chapter 3: Audit Planning, Strategy and Execution Audit Planning, Strategy and Execution
Chapter 4: Materiality, Risk Assessment and Internal Control Materiality, Risk Assessment and Internal Control
Chapter 5: Audit Evidence Audit Evidence
Chapter 6: Completion and Review Completion and Review
Chapter 7: Reporting Reporting
Module 2 Initial Pages
Chapter 8: Specialised Areas Specialised Areas
Chapter 9: Audit-related Services Audit-related Services
Chapter 10: Review of Financial Information Review of Financial Information
Chapter 11: Prospective Financial Information and Other Assurance Services Prospective Financial Information and Other Assurance Services
Chapter 12: Digital Auditing & Assurance Digital Auditing & Assurance
Chapter 13: Group Audits Group Audits
Chapter 14: Special Features of Audit of Banks & Non-Banking Financial Companies Special Features of Audit of Banks & Non-Banking Financial Companies
Module 3 Initial Pages
Chapter 15: Overview of Audit of Public Sector Undertakings Overview of Audit of Public Sector Undertakings
Chapter 16: Internal Audit Internal Audit
Chapter 17: Due Diligence, Investigation & Forensic Audit Due Diligence, Investigation & Forensic Audit
Chapter 18: Emerging Areas: Sustainable Development Goals (SDG) & Environment, Social and Governance (ESG) Assurance Emerging Areas: Sustainable Development Goals (SDG) & Environment, Social and Governance (ESG) Assurance
Chapter 19: Professional Ethics & Liabilities of Auditors Professional Ethics & Liabilities of Auditors

Paper 4: Corporate and Economics Law

Corporate and Economic law in CA Final is the subject covering Companies law and Economical Law. This subject is a theoretical subject, you need to study it thoroughly and learn its laws section by heart. To score good marks in this subject, one needs to know its best to present the answers in Exams.

Below are the links to Download the Corporate and Other laws Study Material PDF in English and Hindi.

Part-I: Corporate Laws 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, and SEBI (Listing Obligations and Disclosure Requirement) Regulations, 2015  
Part-II: Economic Laws 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 4: Direct Tax Laws & International Taxation Study Material for New Scheme (May 2024)

ICAI will release the CA New Syllabus/Study Material 2024 of Direct Tax Laws & International Taxation for May 2024 soon. You can check it from the table below soon.

Paper 5: CA Final Strategic Cost Management and Performance Evaluation Study Material Nov 2023

This is the Fifth subject in CA Final, Strategic Cost Management and Performance Evaluation is related to cost. Topics like Budget, Standard Costing, Transfer Pricing, Decision Making, CVP analysis, etc, you have to study this subject, To score good marks in this subject, it requires conceptual clarity which will attain by thorough practice of practical questions.
Clicks on the links to download the CA Final Costing Study Material in English and Hindi.
Part-A: Strategic Cost Management and Decision Making Initial Pages  
    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: Decision Making
    Chapter 6: Pricing Decision
    Appendix
Part-B: Performance Evaluation and Control Initial Pages  
    Chapter 7: Performance Measurement and Evaluation
    Chapter 8: Divisional Transfer Pricing
    Chapter 9: Strategic Analysis of Operating Income
    Chapter 10: Budgetary Control
    Chapter 11: Standard Costing
Part-C: Case Study Initial Pages Chapter 12: Case Study
Appendix    

Paper 5: Indirect Tax Laws Study Material for New Scheme (May 2024)

ICAI will release the CA New Syllabus/Study Material 2024 of Indirect Tax Laws for May 2024 soon. You can check it from the table below soon.

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

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 Nov 2023.

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 CA Final Study Material

Paper 6F: Multidisciplinary Case Study

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
  Chapter 13: Charitable or Religious Trusts and 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: Dispute Resolution
  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: Supply under 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; E-way Bill  
  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  
 
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 in Certain Cases  
  Chapter 21: Offences And Penalties  
  Chapter 22: Appeals And Revisions  
  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 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  
 
  Chapter 6: Warehousing  
  Chapter 7: Duty Drawback  
  Chapter 8: Refund  
  Chapter 9: Foreign Trade Policy Unit I: Introduction to FTP
Unit II: Basic Concepts relating to Export Promotion Schemes under FTP

Also Check: CA New Scheme

Frequently Asked Questions

Q1. How many times a Student can attempt CA Final Exams?

Ans: A Student can attempt for 5 years, i.e. 10 attempts in 5 years.

Q2. How can I get CA Final Study Material?

Ans: Students can download CA Final Study material from this page.

Q3. Is ICAI CA Final Study Material enough for the preparation of the Nov 2023 exams?

Ans: Yes, the CA final study material issued by ICAI is sufficient for CA final exams. Candidates need to study the entire material and practice all the questions as several times as they can that solve MTPs and Revision test papers as all these will be enough for CA final exams.

Q4. How many subjects are there in CA Final Course?
Ans: There are 8 subjects in the CA Final course, 4 Subjects in each group.

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