The Institute of Chartered Accountants of India (ICAI) has proposed a CA Final syllabus for 2026 that adheres to the New Scheme of Education and Training. Before becoming certified as a chartered accountant, it is intended to assist students in gaining advanced understanding in financial reporting, auditing, taxation, strategic finance, and company problem-solving.

Each of the six papers in the CA Final course, which are split into Groups 1 and 2, is worth 100 points. Depending on their eligibility and level of preparation, candidates may present for one group or both groups during the same exam session.

CA Final Syllabus 2026 Highlights

How Many Subjects Are There in CA Final?

Candidates can choose to:

• Only show up for Group 1.
• Only show up for Group 2.
• Attend the same exam session for both groups.

CA Final Subject List 2026

Two groups of three papers each make up the CA Final syllabus for 2026. Each paper is worth 100 points, for a total of 600 points in the exam.

The development of professional knowledge, analytical thinking, taxation expertise, financial reporting abilities, auditing competence, and practical business decision-making are the main objectives of the curriculum under the ICAI New Scheme of Education and Training.

CA Final Group 1 Subjects

Group 1 establishes a solid basis in finance, accounting, and auditing. These courses equip students to manage corporate finance, financial reporting, audit engagements, and other professional duties that are expected of chartered accountants.

Paper 1: Financial Reporting

One of the most crucial papers in the CA Final syllabus is Financial Reporting. It focuses on creating and evaluating financial statements in compliance with the most recent ICAI-mandated accounting standards.

Students gain knowledge about how companies report complicated transactions, create financial statements, and adhere to corporate reporting regulations.

Major Topics Covered

• Indian Accounting Standards (Ind AS)
• Consolidated Financial Statements
• Financial Instruments
• Business Combinations
• Corporate Financial Reporting
• Accounting for Group Entities
• Share-based Payments

Paper 2: Advanced Financial Management

The decision-making abilities needed by finance professionals are developed through advanced financial management. Investment analysis, corporate finance, business valuation, risk management, and strategic financial planning are the main topics of this paper.

It helps students assess financial choices in various business scenarios by fusing theoretical ideas with real-world business applications.

Major Topics Covered

• Financial Policy and Corporate Strategy
• Capital Budgeting
• Business Valuation
• Security Analysis
• Portfolio Management
• Mergers and Acquisitions
• Risk Management
• International Financial Management

Paper 3: Advanced Auditing, Assurance and Professional Ethics

Students' comprehension of assurance services, professional ethics, auditing standards, and regulatory compliance is strengthened by this study. It equips aspiring chartered accountants to carry out audits while upholding independence, professional judgment, and moral principles.

Major Topics Covered

• Standards on Auditing (SAs)
• Audit Planning
• Audit Documentation
• Company Audit
• Audit Reports
• Professional Ethics
• Quality Management Standards
• Specialised Audits

CA Final Group 2 Subjects

Group 2 is devoted to transdisciplinary business applications and taxation. Through real-world case studies, students learn how to use professional knowledge, solve business challenges, and comprehend tax legislation.

Group 2 Papers

Paper 4: Direct Tax Laws and International Taxation

This essay offers a thorough analysis of both international tax laws and direct taxation in India. The application of tax rules to individuals, corporations, and international organizations is taught to students.

Major Topics Covered

• Income under Various Heads
• Business and Professional Income
• Capital Gains
• Assessment Procedures
• Tax Administration
• International Taxation
• Transfer Pricing
• Tax Planning

Paper 5: Indirect Tax Laws

Customs law and the Goods and Services Tax (GST) are the two primary categories of indirect tax laws. Statutory rules, compliance requirements, registration processes, input tax credit, and import-export taxation are the main topics of the study.

Major Topics Covered

• GST Framework
• Supply under GST
• Time of Supply
• Place of Supply
• Input Tax Credit
• Registration
• GST Returns
• Customs Act
• Import and Export Procedures

Paper 6: Integrated Business Solutions

The ICAI New Scheme introduced the multidisciplinary paper known as Integrated Business Solutions (IBS). In contrast to traditional theory papers, IBS assesses students using real-world business scenarios that combine ideas from various subjects.

The paper examines analytical thinking, decision-making skills, and professional judgement utilizing integrated case studies.

Major Topics Covered

• Financial Reporting
• Auditing
• Financial Management
• Direct Taxation
• Indirect Taxation
• Business Strategy
• Technology-enabled Business Solutions

Group 1 vs Group 2: Which Subjects Are Covered?