New Scheme of Education and Training (2023)

CA Final Syllabus

CA Final is the last examination of the CA course — six papers of 100 marks in two groups, including the multidisciplinary case-study Paper 6 (Integrated Business Solutions). Eligibility requires clearing both Intermediate groups, completing self-paced online modules, and serving the prescribed period of articleship.

Papers
6 (2 groups)
Total marks
600
Case paper
Paper 6 · IBS
Eligibility
Post-articleship
Passing criteria: Minimum 40% in each paper and 50% in aggregate of each group. The 60-mark exemption rule applies as at Intermediate.

Group I

Paper 1Financial Reporting

100 marks · 30:70
  • Framework for Preparation and Presentation of Financial Statements
  • Ind AS: presentation (Ind AS 1, 34, 7), measurement standards
  • Ind AS 115 Revenue, Ind AS 116 Leases
  • Ind AS 109/32/107 Financial Instruments
  • Business Combinations (Ind AS 103) and Consolidation (Ind AS 110, 111, 28)
  • Analysis of Financial Statements
  • Integrated Reporting and Corporate Social Responsibility Reporting
Practise Financial Reporting MCQs

Paper 2Advanced Financial Management

100 marks · 30:70
  • Financial Policy and Corporate Strategy
  • Risk Management and Advanced Capital Budgeting
  • Security Analysis and Security Valuation
  • Portfolio Management
  • Derivatives Analysis and Valuation
  • Foreign Exchange Exposure and Risk Management
  • Mergers, Acquisitions and Corporate Restructuring
  • Startup Finance and International Financial Management
Practise Advanced Financial Management MCQs

Paper 3Advanced Auditing, Assurance and Professional Ethics

100 marks · 30:70
  • Quality Control (SQC 1 / SA 220)
  • Engagement Standards (SA series) in depth
  • Audit of Financial Statements and Group Audits
  • Special Features: Banks, NBFCs, Insurance, PSUs
  • Audit under Fiscal Laws, Due Diligence, Investigation and Forensic Accounting
  • Professional Ethics and the Chartered Accountants Act, 1949
Practise Advanced Auditing, Assurance and Professional Ethics MCQs

Group II

Paper 4Direct Tax Laws and International Taxation

100 marks · 30:70
  • Comprehensive computation of income and tax liability of all entities
  • Assessment Procedures, Appeals and Revision, Penalties
  • TDS/TCS in depth, Advance Tax
  • Transfer Pricing and Specified Domestic Transactions
  • Non-resident Taxation, DTAA and Model Tax Conventions
  • Anti-avoidance: GAAR, BEPS overview, Equalisation Levy
Practise Direct Tax Laws and International Taxation MCQs

Paper 5Indirect Tax Laws

100 marks · 30:70
  • GST in depth: Supply, Charge, Place / Time / Value of Supply
  • Input Tax Credit and its apportionment
  • Procedures: Registration, Returns, Payment, Refunds, E-way Bill
  • Assessment, Audit, Inspection, Demands and Recovery, Offences
  • Appeals and Advance Ruling under GST
  • Customs Act, 1962 and Foreign Trade Policy
Practise Indirect Tax Laws MCQs

Paper 6Integrated Business Solutions

100 marks · Case study
  • Multidisciplinary case studies integrating Papers 1–5
  • Corporate and Economic Laws application
  • Strategic Cost and Performance Management application
  • Self-paced module knowledge applied in scenarios
Practise Integrated Business Solutions MCQs
FAQs

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What is Paper 6 (Integrated Business Solutions) in CA Final?

A multidisciplinary case-study paper that integrates concepts from the other five Final papers plus corporate laws and strategic cost management, testing application rather than recall.

When can I appear for CA Final?

After clearing both groups of Intermediate, completing the self-paced online modules, and completing the prescribed articleship period as per the current scheme — the exam can be taken during the last six months of training or after, per applicable ICAI rules.

Which is considered the toughest CA Final paper?

Most students rate Financial Reporting and Direct Tax as the heaviest by volume, while Paper 6's case-study format is the hardest to prepare for in isolation because it draws on every other paper.

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