CA Final

CA Final Syllabus and Subjects for Nov 2022- CA Wizard

CA Final Syllabus

Looking for CA final syllabus and subjects for Nov 2022 exams? Then you have landed on the right page. Here you will get the updated CA final syllabus for Nov 2022 exams with a detailed subject list for CA final exams 2022.

CA Final, just one more step to becoming a Chartered Accountant. From the given page you can download your CA Final Syllabus for Nov 2022 and CA Final Study Material.

The CA final syllabus 2022 is divided into two groups and further, it gets divided into eight subjects, in which one subject is optional. 

The CA final new syllabus paper consists of a total of 100 marks and to clear the CA final exams students need to score 40% in each subject and 50% aggregate overall. 

From this article, students can download the new scheme CA final syllabus for Nov 2022 examinations. Students can also go thoroughly with the CA final subjects and many more updated information about the CA final course. 

CA Final New Course 2022

ICAI conducts the CA final examination twice a year in the months of May and November. Students must check out the CA final exam dates for May 2022 examinations. ICAI has started the CA final registration, the last date for CA Final Registration is 1st July 2022. Students can register for CA final exams if they have cleared both groups of CA intermediate exams. Also, the eligibility to appear in the CA Final examination is only after a candidate has completed three years of practical training and AICITSS. The CA final registration validity is 5 years. In any case, if any student does not clear their CA Final exam in the first attempt then they have eight more attempts to go, and that too without paying any registration fees for the CA Final examination.

CA Final Subjects For Nov 2022

The CA final Syllabus is further divided into 4 subjects in each group which are as follows –

 CA Final Group I Subjects ( New Syllabus)

  1. Paper 1- Financial Reporting
  2. Paper 2- Strategic Financial Management
  3. Paper 3- Advanced Auditing and Professional Ethics
  4. Paper 4- Corporate and Economic Laws

CA Final Group-II Subjects (New Syllabus)

  1. Paper 5- Strategic Cost Management and Performance Evaluation
  2. Paper 6A- Risk Management
  3. Paper 6B- Financial Services and Capital Markets
  4. Paper 6C- International Taxation
  5. Paper 6D- Economic Laws
  6. Paper 6E- Global Financial Reporting Standards
  7. Paper 6F- Multidisciplinary Case Study
  8. Paper 7- Direct Tax Laws and International Taxation
  9. Paper 8- Indirect Tax Laws

Each subject is itself equal in CA final course and you have to score 40% in each subject as well as 50% in aggregate of all the subjects.

Besides the below-given syllabus, students should carefully note that relevant developments including the issue of Accounting Standards, Statements on Standard Auditing Practices, Guidance Notes by the institute, and amendments in the legislation taken six months before your exam will be applicable in your attempt.

Also Check: Complete CA Course guide

Download CA Final Syllabus for Nov 2022

Download the CA final syllabus in pdf format from the link given below. 

ICAI CA Final Syllabus Nov 2022Download PDF 

CA Final Syllabus Nov 2022- Subject Wise

Given below is the detailed subject-wise CA final syllabus for the upcoming 2022 examinations. For better preparation for the CA final exam in Nov 2022, go through the syllabus carefully. 

Paper 1: Financial Reporting Syllabus

(One paper – Three hours – 100 marks)

1Framework for Preparation and Presentation of Financial Statements
2Application of Indian Accounting Standards (Ind AS)
3Indian Accounting Standards on Group Accounting
4Accounting and Reporting of Financial Instruments (as per Ind AS)
5Analysis of Financial Statements
6Integrated Reporting
7Corporate Social Responsibility Reporting

Paper 2: Strategic Financial Management Syllabus

(One paper – Three hours – 100 marks)

1Financial Policy and Corporate Strategy
2Risk Management
3Security Analysis
4Security Valuation
5Portfolio Management
6Securitization
7Mutual Fund
8Derivatives Analysis and Valuation
9Foreign Exchange Exposure and Risk Management
10International Financial Management
11Interest Rate Risk Management
12Corporate Valuation
13Mergers, Acquisitions and Corporate Restructuring
14Startup Finance

Paper 3: Advanced Auditing and Professional Ethics Syllabus

(One paper – Three hours – 100 marks)

1Auditing Standards, Statements and Guidance Notes
2Audit Planning, Strategy and Execution
3Risk Assessment and Internal Control
4Special aspects of Auditing in an Automated Environment
5Audit of Limited Companies
6Audit Reports
7Audit Committee and Corporate Governance
8Audit of Consolidated Financial Statements
9Special features of audit of Banks, Insurance & Non Banking Financial Companies
10Audit under Fiscal Laws
11Audit of Public Sector Undertakings
12Liabilities of Auditors
13Internal Audit, Management and Operational Audit
14Due Diligence, Investigation and Forensic Audit
15Peer Review and Quality Review
16Professional Ethics

Paper 4: Corporate and Economic Law Syllabus

(One paper – Three hours – 100 marks)

Part 1 Corporate Law

Section A: Company Law

1The Companies Act, 2013
2Corporate Secretarial Practice

Section B: Securities Law

Part 2 : Economic Law

1The Foreign Exchange Management Act, 1999
2The Securitisation and Reconstruction of Financial Assets and Enforcement ofSecurity Interest Act, 2002
3The Prevention of Money Laundering Act, 2002
4Foreign Contribution Regulation Act, 2010
5The Arbitration and Conciliation Act, 1996
6The Insolvency and Bankruptcy Code, 2016

Paper 5 : Cost Management Syllabus

Part A: Strategic Cost Management and Decision Making

Sub Part A: Strategic Cost Management

1Introduction to Strategic Cost Management
2Modern Business Environment
3Lean System and Innovation
4Cost Management Techniques
5Cost Management for Specific Sectors

Sub Part B: Decision Making

1Decision Making
2Pricing Strategies/ Decisions

Paper 6: Management Information and Control Systems Syllabus

(One paper – Three hours – 100 marks)

Part B: Performance Evaluation and Control

Sub Part 1: Performance Evaluation and Reporting

1Performance Measurement and Evaluation
2Divisional Transfer Pricing
3Strategic Analysis of Operating Income

Sub Part 2: Managerial Control

1Budgetary Control
2Standard Costing

Part C: Case Study

Paper 6A: Risk Management (100 Marks)

1Introduction to risk
2Source and evaluation of risks
3Risk management
4Evaluation of Risk Management Strategies
5Risk model
6Credit Risk Measurement and Management
7Risk associated with Corporate Governance
8Enterprise Risk Management
9Operational Risk Management

Paper 6B: Financial Services and Capital Markets

1Global Financial Markets
2Impact of various Policies of Financial Markets
3Capital Market – Primary
4Capital Market – Secondary
5Money Market
6Institutions and Intermediaries
7Commodity Market
8Banking as source of Capital including NBFCs
9Mutual Funds
10Private Equity
11Investment Banking
12Credit Rating
13Treasury Operations
14Risk Management
15Credit Derivatives
16Leasing Decisions
17Factoring
18SEBI Guidelines

Paper 6C: International Taxation (100 Marks)

Part 1: International Taxation and Non- Resident Taxation in India

1Transfer Pricing provisions under the Income-tax Act, 1961
2Other Provisions relating to taxation of international transactions and non-resident taxationunder the Income-tax Act, 1961
3Law and Procedures under the Black Money (Undisclosed Foreign Income and Assets) andImposition of Tax Act, 2015

Part 2: Other Aspects of International Taxation

1Overview of Model Tax Conventions
2Tax treaties, Application and Interpretation
3Anti Avoidance Measures
4Taxation of E-Commerce Transactions

Paper 6D: Economics Law (100 Marks)

1World Trade Organization (WTO) covering its Role, Principles, Functions andDispute Settlement Mechanism
2Competition Act, 2002 and Rules/ Regulations
3Real Estate (Regulation and Development) Act, 2016 [Central Act and Rules/ Regulations]
4Insolvency and Bankruptcy Code, 2016 and Rules/ Regulations
5Prevention of Money Laundering Act, 2002 and Rules/ Regulations
6Foreign Exchange Management Act, 1999 and Rules/ Regulations
7Prohibition of Benami Property Transactions Act, 1988 and Rules/ Regulations

Paper 6E: Global Financial Reporting Standards (100 Marks)

1Conceptual Framework for Financial Reporting as per IFRS
2Application of International Financial Reporting Standards
3Significant differences between IFRS and US GAAPs

Paper 6F: Multidisciplinary Case Study (100 Marks)

1Financial Accounting and Reporting
2Audit and Assurance
3Taxation
4Finance and Financial Management
5Management Accounting
6Corporate Laws
7Business Strategy and Management

Paper 7 : Direct Tax Law and International Taxation

Part 1: Direct Tax Law

1Basis of charge, residential status, income which do not form part of total income,
heads of income, income of other persons included in assessee’s total income, aggregation of income,
set-off and carry forward of losses, deductions from gross total income, rebates and reliefs
2Special provisions relating to companies and certain persons other than a company
3Provisions relating to charitable and religious trust and institutions, political parties and
electoral trusts
4Tax Planning, Tax Avoidance & Tax Evasion
5Collection & Recovery of Tax, Refunds
6Income-tax Authorities, Procedure for assessment, Appeals and Revision
7Settlement of Tax Cases, Penalties, Offences & Prosecution
8Liability in Special Cases
9Miscellaneous Provisions and Other Provisions

Part 2: International Taxation

1Taxation of international transactions and Non-resident taxation
2Overview of Model Tax Conventions – OECD & UN
3Application and interpretation of Tax Treaties
4Fundamentals of Base Erosion and Profit Shifting

PAPER 8 : Indirect Tax Laws Syllabus

Part-I: Goods and Services Tax (75 Marks)

1Introduction to GST in India including Constitutional aspects
2Levy and collection of CGST and IGST
3Place of supply
4Time and Value of supply
5Input tax credit
6Computation of GST liability
7Procedures under GST including registration, tax invoice, credit and debit notes,electronic way bill, accounts and records, returns, payment of tax including tax deduction at source andtax collection at source, refund, job work
8Liability to pay in certain cases
9Administration of GST; Assessment and Audit
10Inspection, Search, Seizure and Arrest
11Demand and Recovery
12Offences and Penalties
13Advance Ruling
14Appeals and Revision
15Other provisions

Part 2: Customs and FTPs (25 Marks)

1Customs Law as contained in the Customs Act, 1962 and the Customs Tariff Act, 1975
2Foreign Trade Policy to the extent relevant to the indirect tax laws

CA Final Exam Pattern

After knowing the CA Final Syllabus and Subjects now check the exam pattern for CA Final. It is vital for candidates to have a better understanding of the paper pattern while commencing their preparations for the CA Final exam Nov 2022.

Exam Mode

Pen and Paper-based Examination 

Type of question

Objective and subjective 

Medium of Exam 

English and Hindi

Total No. of Papers 

8 Papers 

No of Marks

800 Marks ( 100 Marks Each per Paper) 

Negative Marks 

No Negative Marking 

Conducting Body 

Institute of Chartered Accounting of India

CA Final Useful Downloads

Once you have gone through the CA final syllabus, students need to go through other important things to start their CA final preparations.

Students can not prepare for CA final exam in a one-time study. Students must know how to prepare for CA final exams Nov 2022. CA final exams are coming very soon after one month. You need to revise the entire CA final syllabus in just one month

CA Wizard is an online portal that provides a strategy to prepare for the CA final exams and also guides students to get a rank in CA exams

CA Final Syllabus and Subjects – Frequently Asked Questions

Q1. What are the subjects for CA final exams 2022?

Ans: The CA final is divided into 2 groups and further it gets divided into 8 subjects. The CA final subjects are as follows:

Group I

  1. Paper 1- Financial Reporting
  2. Paper 2- Strategic Financial Management
  3. Paper 3- Advanced Auditing and Professional Ethics
  4. Paper 4- Corporate and Economic Laws

Group II

  1. Paper 5- Strategic Cost Management and Performance Evaluation
  2. Paper 6A- Risk Management
  3. Paper 6B- Financial Services and Capital Markets
  4. Paper 6C- International Taxation
  5. Paper 6D- Economic Laws
  6. Paper 6E- Global Financial Reporting Standards
  7. Paper 6F- Multidisciplinary Case Study
  8. Paper 7- Direct Tax Laws and International Taxation
  9. Paper 8- Indirect Tax Laws

Q2. How can students change the medium of exams?

Ans: Students can change the medium of exams through an online correction window. For more details, you can read our blog.

Q3. How can I prepare for CA final exams?

Ans: CA final exams are the last step to become a Chartered Accountant. Therefore students need to prepare well for the exams. For CA final exam preparation you need to do is

  • You Need to Timely Start Your Studies
  • Choose Proper Reference Books 
  • Keep your Concepts Strong 
  • Three Times Revision is a must
  • Prepare your Own Summary Notes 
  • Solve Mock Test Papers 

Q4. When are CA Final Exams in Nov 2022 going to start?

Ans: CA final exam Nov 2022 exam date has not been announced yet by ICAI.

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