CA Final Syllabus: Every Paper Under the New Scheme
CA Final is the last climb of the Chartered Accountancy journey with ICAI - six papers across two groups, plus a set of self-paced online modules you clear alongside. Here is the full map, paper by paper, and a focused way to approach each.
1Group 1 - the three papers
Reporting, financial management and audit - the technical backbone.
Financial Reporting (FR)
Ind AS in depth, consolidation, and the reporting frameworks a CA signs off on. Concept + presentation both carry marks - work full problems, not just theory.
Advanced Financial Management (AFM)
Portfolio and risk, valuation, derivatives, forex and corporate finance decisions. Formula fluency plus interpretation is what separates the scorers.
Advanced Auditing, Assurance & Professional Ethics
Standards on Auditing, audit approach, and the ethics that define the profession. Answer in the language of the standards and keep current on updates.
2Group 2 - the three papers
Taxation in depth, and a paper that ties everything together.
Direct Tax Laws & International Taxation
Income-tax at advanced depth plus international taxation and transfer pricing. Amendments matter every attempt - study the applicable Finance Act, not old notes.
Indirect Tax Laws
GST in full plus Customs. A living, frequently-amended law - build the framework, then keep it current with circulars and notifications.
Integrated Business Solutions
A multidisciplinary, case-study paper that pulls the whole course together - and is taken with the material to hand. It rewards clear thinking and application over memory.
3The self-paced online modules
Cleared online alongside your papers - don't leave them for the end.
A
Corporate & Economic Laws
The law module (SET A). Self-paced and assessed online - plan it early so it never clashes with your main revision.
B
Strategic Cost & Performance Management
The cost and performance module (SET B), plus elective sets. Check the current list and rules on the ICAI portal - these are periodically updated.
4How to approach it
Six deep papers reward system over cramming.
Concepts, then full problems
Understand the why, then write complete solutions to time. Presentation earns marks the examiner can see.
Practise ICAI material
Study Material, RTPs, MTPs and past papers are the closest thing to the real exam. Work them, don't just read them.
Ignoring amendments
Tax and law change every attempt. Studying an old syllabus edition quietly costs marks - always use the applicable version.
Leaving self-paced modules late
They are a requirement, not an afterthought. Clear them steadily so they never block your attempt.
Tap to reveal.
Which paper is taken as an open, application-based case study?Reveal
Integrated Business Solutions (Paper 6) - a multidisciplinary case-study paper that rewards applying concepts across subjects rather than recall.
Why must you confirm the "applicable" tax and law each attempt?Reveal
Direct and indirect tax and corporate law are amended frequently; the exam tests the version applicable to your attempt, so old editions lose marks. Always check the ICAI-notified applicability.
When should you tackle the self-paced online modules?Reveal
Early and steadily - they are a course requirement assessed online, so clearing them ahead of time keeps your main revision undisturbed.
Written by the Conferenza Study Desk to help students - a friendly overview, not the official document. The CA Final scheme, paper applicability, self-paced modules, marks and exemption rules are set and updated by ICAI; always confirm the current details on the official ICAI website (icai.org).
Practise the right way for CA Final
Chapter-wise question banks, sample papers and workbooks for CA Final — everything you need to turn understanding into marks.