CA Final Syllabus

Syllabus for Group I of CA Final (Old Syllabus)

The old syllabus of the CA Final exam will continue till May 2019. Details of its syllabus are as follows.

Paper 1: Financial Reporting (Maximum 100 Marks)

It covers Accounting Standards, Accounting Standards Interpretations, Applications of IFRS (International Financial Reporting Standards) and US GAAP, Corporate Financial Reporting, Accounting for Corporate Restructuring, Consolidated Financial Statements of Group Companies, Accounting and Reporting of Financial Instruments, Share based payments, Financial Reporting by Mutual Funds, Non-banking finance companies, Merchant bankers, Stock and commodity market intermediaries and Valuation.

Paper 2: Strategic Financial Management ( Maximum 100 Marks)

It comprises Financial Policy and Corporate Strategy, Project Planning and Capital Budgeting, Leasing decision including cross border leasing, Dividend Decisions, Security Analysis, Portfolio Theory and Asset Pricing, Financial Services in India, Money Market operations, Foreign Exchange Exposure and Risk Management and Mergers, Acquisitions and Restructuring.

Paper 3: Advanced Auditing and Professional Ethics (Maximum 100 Marks)

It gives knowledge of current auditing practices and procedures including Auditing Standards, Statements, Audit strategy, planning and programming, Risk Assessment and Internal Control, Audit under computerized information system (CIS) environment, Special audit techniques, Audit of limited companies and Professional Ethics.

Paper IV: Corporate and Allied Laws (Maximum 100 Marks)

This paper has been divided in two parts:-

Section A: Company Law (70 Marks)

Covers the entire provisions and Rules & Regulations of The Companies Act 1956 comprising topics like Accounts and audit, Dividend, Directors - powers, managerial remuneration, Meetings, powers of the Board and related party transactions, Inspection and Investigation, Compromises, Arrangements and Reconstructions, Prevention of Oppression and Mismanagement, Revival and Rehabilitation of Sick Industrial Companies, Corporate Winding up and Dissolution, Producer Companies, Companies incorporated outside India, Offences and Penalties, E-governance and Corporate Secretarial Practice - Drafting of Resolution, Minutes, Notices and Reports.

Section B: Allied Laws (30 Marks)

It has The Securities and Exchange Board of India Act,1992, The Securities Contracts (Regulation) Act, 1956, The Foreign Exchange Management Act, 1999, The Competition Act, 2002, The Banking Regulation Act, 1949, The Prevention of Money Laundering Act, 2002.

Syllabus for Group II of CA Final (Old Syllabus)

Paper V: Advanced Management Accounting (Maximum 100 Marks)

It gives an insight of various management accounting techniques for planning, decision making and controlling. It comprises Cost Management, Cost Volume Profit Analysis, Pricing Decisions, Budgets and Budgetary Control, Standard Costing and Variance Analysis, Transfer pricing

Paper VI: Information Systems Control And Audit (Maximum 100 Marks)

It relates to the laws and standards in computerized Information system and includes Information Systems Concepts, Systems Development Life Cycle Methodology, Control objectives, Audit Tests of General and Automated Controls, Risk assessment methodologies and applications, Business Continuity Planning and Disaster recovery planning.

Paper VII: Direct Tax Laws (Maximum 100 Marks)

This paper has been divided in two parts:

1. The Income-tax Act, 1961 and Rules there under (90 marks)

2. The Wealth-tax Act, 1957 and Rules there under (10 marks)

It contains complete provisions of direct tax laws used in practical application

Paper VIII: Indirect Tax Laws (Maximum 100 Marks)

This paper has been divided in three parts:

1. Central Excise It covers Rules, Circulars and Notifications related to Central Excise Act, 1944 and Central Excise Tariff Act, 1985

2. Service tax

3. GST (10 Marks)

The last exam for the Old Course will be conducted in November 2020.

Syllabus for Group I of CA Final New Syllabus

The first exam with the new syllabus is scheduled for May 2018. The new syllabus was introduced in 2016, and have 8 papers in two groups.

CA Final Group I - Structure and Syllabus (New Syllabus)

Paper 1: Financial Reporting (100 Marks)

Paper 2: Strategic Financial Management (100 Marks)

Paper 3: Advanced Auditing and Professional Ethics (100 Marks)

Paper 4: Corporate Laws and other Economic Laws (100 Marks)

CA Final Group II - Structure and Syllabus (New Syllabus)

Paper 5: Strategic Cost Management and Performance Evaluation (100 Marks)

Paper 6: Elective Paper (100 Marks)

Students have the option to choose from:

Risk Management

International Taxation

Economic Laws

Financial Services & Capital Markets

Global Financial Reporting Standards

Multidisciplinary Case Study

Paper 7: Direct Tax Laws (70 Marks) & International Taxation (30 Marks)

Part I: Direct Tax Laws (70 Marks)

Part II: International Taxation (30 Marks)

Paper 8: Indirect Tax Laws (100 Marks)

GST (75 MARKS)

Customs & FTP (25 Marks)

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