Because of the extensive CA Final curriculum, it's critical to understand the relative importance of each chapter in order to organize your time effectively while revising. Important issues should also be given enough time. The weighting below, which is based on previous ICAI exams, will assist in determining the significance of the topics, even if the weighting varies with each try. Leaving any case based on weightage is absolutely discouraged because, in the last few tries, a lot of unexpected queries resulted from unrated issues. Every topic should be revised; you can use the analysis below to help you allocate your revision time to different areas.

CA Final Exam Pattern Table
For mobile view: Please slide horizontally to see the complete table.
Subject Pattern Subjective Marks Objective Marks No. of Questions
Financial Reporting Subjective 100 marks No MCQ Attempt 5 from total 6 Questions
Strategic Financial Management Subjective 100 marks No MCQ Attempt 5 from total 6 Questions
Advanced Audit and Professional Ethics Subjective + Objective 70 Marks Subjective 30 Marks Objective Attempt 5 from total 6 Questions
Corporate and Economic Law Subjective + Objective 70 Marks Subjective 30 Marks Objective Attempt 5 from total 6 Questions
Strategic Cost Management and Performance Evaluation Subjective 100 marks No MCQ Attempt 5 from total 6 Questions
Elective Subjects Subjective + Objective 70 Marks Subjective 30 Marks Objective Attempt 4 from total 5 Questions
Direct Tax and International Taxation Subjective + Objective 70 Marks Subjective 30 Marks Objective Attempt 5 from total 6 Questions
Indirect Tax Laws Subjective + Objective 70 Marks Subjective 30 Marks Objective Attempt 5 from total 6 Questions

CA FINAL FINANCIAL REPORTING (FR NEW) CHAPTERWISE ABC & MARKS ANALYSIS

FR Chapter Wise Weightage
For mobile view: Please slide horizontally to see the complete table.
TOPIC AVERAGE MARKS CATEGORY
IND AS ON ASSETS OF FINANCIAL STATEMENTS 17.25 A
ACCOUNTING AND REPORTING OF FINANCIAL INSTRUMENTS 11.5
CONSOLIDATED AND SEPARATE FINANCIAL STATEMENTS 11.5
ANALYSIS OF FS 11 B
BUSINESS COMBINATIONS AND CORPORATE RESTRUCTURING 10.5
ACCOUNTING FOR SHARE BASED PAYMENTS 8.5
IND AS ON MEASUREMENT BASED ON ACCOUNTING POLICIES 5.25
IND AS 115 3.25 C
OTHER IND AS 3.25
IND AS ON PRESENTATION OF ITEMS IN THE FINANCIAL STATEMENTS 2.25
IND AS ON LIABILITIES OF THE FS 2.25
IND AS ON ITEMS IMPACTING THE FINANCIAL STATEMENTS 2.25
IND AS 101 2
CORPORATE SOCIAL RESPONSIBILITY REPORTING 1
INDUSTRY SPECIFIC IND AS 0
IND AS ON DISCLOSURES IN THE FS 0
INTEGRATED REPORTING 0
91.75
CA Final May 2026 Courses

🚀 Enrol Now for CA Final May 2026 Courses

Click on any batch to view details and enrol instantly!

CA FINAL STRATEGIC FINANCIAL REPORTING (SFM NEW) CHAPTERWISE ABC & MARKS ANALYSIS

SFM Chapter Wise Weightage
For mobile view: Please slide horizontally to view the complete table.
TOPIC AVERAGE MARKS CATEGORY
FOREIGN EXCHANGE & RISK MANAGEMENT 14 A
SECURITY VALUATION 14
MERGER, ACQUISITIONS AND CORPORATE RESTRUCTURING 13
DERIVATIVES ANALYSIS AND VALUATION 12
PORTFOLIO MANAGEMENT 12 B
CORPORATE VALUATION 10
MUTUAL FUNDS 9
INTERNATIONAL FINANCIAL MANAGEMENT 7
CHAPTERS NOT IN SYLLABUS 6
SECURITIZATION 5
INTEREST RATE RISK MANAGEMENT 5 C
STARTUP FINANCE 5
RISK MANAGEMENT 4
SECURITY ANALYSIS 4
FINANCIAL POLICY & CORPORATE STRATEGY 2
121

CA FINAL ADV AUDIT AND PROFESSIONAL ETHICS (NEW) CHAPETERWISE ABC & MARKS ANALYSIS

Audit Chapter Wise Weightage
For mobile view: Please slide horizontally to see the complete table.
TOPIC AVERAGE MARKS CATEGORY
QUALITY CONTROL AND ENGAGEMENT STANDARDS 29 A
PROFESSIONAL ETHICS 17
THE COMPANY AUDIT 6
AUDIT COMMITTEE & CORPORATE GOVERNANCE 5 B
AUDIT UNDER FISCAL LAWS 5
DUE DILIGENCE, INVESTIGATION & FORENSIC AUDIT 5
AUDIT OF PSU 5
AUDIT IN AN AUTOMATED ENVIRONMENT 4
AUDIT OF BANKS 4
AUDIT OF CONSOLIDATED FINANCIAL STATEMENTS 4
AUDIT OF INSURANCE COMPANIES 3
ACCOUNTING STANDARDS AND IND AS 3 C
RISK ASSESSMENT AND INTERNAL CONTROL 2
AUDIT REPORTS 2
MANAGEMENT AND OPERATIONAL AUDIT 2
PEER REVIEW AND QUALITY REVIEW 2
AUDIT PLANNING, STRATEGY AND EXECUTION 1
CARO, 2016 1
AUDIT OF DIVIDEND 1
AUDIT OF NBFC 1
LIABILITIES OF AUDITOR 1
INTERNAL AUDIT 1
SPECIAL AUDIT ASSIGNMENTS 1
AUDIT ON CIS ENVIRONMENT -
SOX AUDIT -
COST AUDIT -
AUDIT OF COOPERATIVE SOCIETIES -
SCHEDULE III OF COMPANIES ACT, 2013 -
104

CA FINAL CORPORATE AND ECONOMIC LAW (NEW) CHAPTERWISE ABC & MARKS ANALYSIS

Law Chapter Wise Weightage
For mobile view: Please slide horizontally to see the complete table.
TOPIC AVERAGE MARKS CATEGORY
APPOINTMENT AND QUALIFICATION OF DIRECTORS 16 A
INSOLVENCY AND BANKRUPTCY CODE, 2016 10
MEETINGS OF BOARD AND ITS POWERS 9
PREVENTION OF MONEY LAUNDERING ACT, 2002 8 B
FOREIGN CONTRIBUTION REGULATION ACT, 2010 7
INSPECTION, INQUIRY AND INVESTIGATION 7
COMPANIES INCORPORATED OUTSIDE INDIA 7
MISCELLANEOUS PROVISIONS 7
WINDING UP 8
COMPROMISES, ARRANGEMENTS AND AMALGAMATIONS 7
NATIONAL COMPANY LAW TRIBUNAL & APPELLATE TRIBUNAL 5
SEBI ACT, 1992 6 C
APPOINTMENT AND REMUNERATION OF MANAGERIAL PERSONNEL 3
FOREIGN EXCHANGE MANAGEMENT ACT, 1999 3
PREVENTION OF OPPRESSION AND MISMANAGEMENT 4
PRODUCER COMPANY 2
ARBITRATION AND CONCILIATION ACT, 1996 2
COMPOUNDING OF OFFENCES, ADJUDICATION AND SPECIAL COURTS 2
CORPORATE SECRETARIAL PRACTICE -
105
Iwision Practice Manual

iWision Practice Manual

Perfect for rigorous practice and exam-style questions.

Iwision Concept Book

iWision Concept Book

Master your fundamentals with clear and concise concepts.

Iwision MCQ Compiler BookiWision MCQ Compiler 

Strengthen your basics with sharp, easy-to-understand MCQs.

CA FINAL SCMPE (NEW) CHAPTERWISE ABC & MARKS ANALYSIS

CA Chapter Weightage Table
For better viewing on mobile phones, please swipe left or right to view the complete table.
TOPIC AVERAGE MARKS CATEGORY
COST MANAGEMENT TECHNIQUES 19 A
DECISION MAKING 14
PRICING DECISION 13
STANDARD COSTING 13
PERFORMANCE MEASUREMENT AND EVALUATION 12 B
STRATEGIC ANALYSIS OF OPERATING INCOME 12
LEAN SYSTEM AND INNOVATION 11
DIVISIONAL TRANSFER PRICING 10
BUDGETARY CONTROL 8 C
MODERN BUSINESS ENVIRONMENT 6
INTRODUCTION TO STRATEGIC COST MANAGEMENT 3
COST MANAGEMENT FOR SPECIFIC SECTOR -
Total 119

CA FINAL DIRECT AND INTERNATIONAL TAXATION (NEW) CHAPTERWISE ABC & MARKS ANALYSIS

CA Topic Wise Weightage
For better viewing on mobile phones, please swipe left or right to see the full table.
TOPIC AVERAGE MARKS CATEGORY
PGBP27A
DEDUCTION16
TP10
ASSESSMENT10B
DOUBLE TAX RELIEF7
CHARITABLE TRUSTS7
RESIDENCE5
CAPITAL GAINS3
WHICH DO NOT PART FORM OF TI3
MISC. PROVISION3
APPLICATION AND INTERPRETATION3
OFFENCES2C
IT AUTHORITIES2
ADVANCE RULINGS2
EQUALIZATION LEVY2
MODEL TAX CONVENTIONS1
APPEALS1
TAX PLANNING1
PENALTIES1
Total 105

CA FINAL INDIRECT TAX (NEW) CHAPTERWISE ABC & MARKS ANALYSIS

GST & Customs Topic-wise Weightage
For better viewing on mobile phones, please swipe left or right to view the complete table.
TOPIC AVERAGE MARKS CATEGORY
ITC14A
VALUATION UNDER THE CUSTOMS ACT, 196211.25
VALUE OF SUPPLY10.75
PAYMENT OF TAX INTEREST7.25
MISC. PROVISIONS5.75
CHARGE OF GST5.25
REGISTRATION4.75
IMPORTATION, EXPORTATION AND TRANSPORTATION3.75
FTP – EXPORT PROMOTION SCHEME3.75
TIME OF SUPPLY3.75B
EXEMPTIONS FROM GST3.5
APPEALS AND REVISIONS3.5
DUTY DRAWBACK2.5
WAREHOUSING2.5
REFUNDS2.5
RETURNS2.5
ASSESSMENT AND AUDIT2.5
PLACE OF SUPPLY2.5
OFFENCES AND PENALTIES2.25C
TYPES OF DUTY1.25
ACCOUNTS, RECORDS, E WAY BILL1.25
ASSESSMENT, DEMAND, RECOVERY1.25
CUSTOMS ASSESSMENT1.25
ASSESSMENT UNDER CUSTOMS1.25
SETTLEMENT COMMISSION – REMOVED FROM SYLLABUS1.25
ADVANCE RULING1.25
LIABILITY TO PAY TAX IN CERTAIN CASES1.25
Total 104.5

For the approaching CA Final exams, students are highly encouraged to create a well-structured study plan that includes a balanced mix of high-weightage and low-weightage topics based on the chapter-wise weighting. Daily progress tracking and strict adherence to the study plan are crucial. To optimize their score, students should practice more questions from high-weightage chapters in their notebooks.

In order to pass the difficult CA Final examinations on your first try, you need to have a strong, well-planned preparation plan that covers all the bases. Given the rigor of the tests, candidates should start preparing for the CA Final as soon as possible to avoid wasting time.

Accurately identifying and analyzing errors prior to taking the test is equally crucial. Numerous minor and thoughtless mistakes cause many students to lose important grades. Therefore, minimizing such errors and guaranteeing that every feasible mark is earned in the ICAI exams can be achieved by regularly improving conceptual clarity and presenting skills.

🚀 Ready to start your CA Journey?

Enroll Now at CA Classes
ENROLL NOW AT CA CLASSES

Click the image or button above to explore our courses!

Timed Popup with Styled Button