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May 2026 CA Final Syllabus: The Institute of Chartered Accountants of India (ICAI) has established the 2026 CA syllabus. The 2026 CA Final syllabus covers a variety of topics, including corporate law, auditing, and taxation. Students must pass every paper in both groups of the CA Final exam in order to become chartered accountants.
The CA Final syllabus is thought to be the most difficult, despite the fact that the syllabus is extensive and challenging at every step of the course. Candidates typically need three to four tries to pass this step, and the overall pass rate is still quite low at over 25%.
Students must adhere completely to the modified curriculum as the Institute of Chartered Accountants of India (ICAI) has revised the CA Final syllabus and courses for the 2026 batch. Candidates can use the designated syllabus page or the BoS Knowledge Portal on the official ICAI website to view the updated syllabus and subject specifics for the CA Final exams.
Six subjects total, split into two groups, make up the ICAI CA Final Syllabus 2026. Key topics covered in these courses include advanced auditing, corporate and economic regulations, taxation, cost management, strategic and financial management, and financial reporting. In the CA Final course, each paper is worth 100 points. Students must receive at least 40% on each paper and a minimum cumulative score of 50% in all subjects in order to pass the CA Final Exams. Achieving success in the May 2026 exams requires concentrated study, frequent revision, and constant practice with CA Final question papers, including MTPs and RTPs.
| CA Final Syllabus May 2026 | ||
|---|---|---|
| Sl. No | Paper Name | Marks |
| Paper 1 | Financial Reporting | 100 Marks |
| Paper 2 | Advanced Financial Management | 100 Marks |
| Paper 3 | Advanced Auditing, Assurance And Professional Ethics | 100 Marks |
| Paper 4 | Direct Tax Laws & International Taxation | 100 Marks |
| Paper 5 |
Indirect Tax Laws Part I: Goods and Services Tax Part II: Customs & FTP |
100 Marks 80 Marks + 20 Marks |
| Paper 6 |
Integrated Business Solutions (Multi-Disciplinary Case Study With Strategic Management) |
100 Marks |
Six subjects make up the new CA Final syllabus under the new ICAI framework. Each of the CA Final new scheme subjects' detailed topics and subtopics are given below.
Paper 1: Financial Reporting
Business combinations, financial reporting, numerous Indian Accounting Standards (Ind AS), and the ethical obligations of chartered accountants are all covered in the syllabus for CA Final Paper 1-Financial Reporting (Applicable for May 2026 Examination & onwards). A organized table for the Financial Reporting syllabus may be seen below:
| CA Final Syllabus 2026 For Financial Reporting | |||
|---|---|---|---|
| Module | Chapter | Topic | Units |
| Module 1 | Chapter 1 | Introduction to Indian Accounting Standards | - |
| Chapter 2 | Conceptual Framework for Financial Reporting under Ind AS | - | |
| Chapter 3 | Ind AS on Presentation of General Purpose Financial Statements | Ind AS 1, Ind AS 34, Ind AS 7 | |
| Chapter 4 | Ind AS on Measurement Based on Accounting Policies | Ind AS 8, Ind AS 10, Ind AS 113 | |
| Module 2 | Chapter 5 | Ind AS on Assets of the Financial Statements |
Ind AS 2, Ind AS 16, Ind AS 23, Ind AS 36, Ind AS 38, Ind AS 40, Ind AS 105, Ind AS 116 |
| Module 3 | Chapter 6 | Ind AS on Liabilities of the Financial Statements | Ind AS 19, Ind AS 37 |
| Chapter 7 | Ind AS on Items Impacting Financial Statements | Ind AS 12, Ind AS 21 | |
| Chapter 8 | Ind AS on Disclosures in the Financial Statements | Ind AS 24, Ind AS 33, Ind AS 108 | |
| Module 4 | Chapter 9 | Ind AS 115 β Revenue from Contracts with Customers | - |
| Chapter 10 | Other Indian Accounting Standards | Ind AS 41, Ind AS 20, Ind AS 102 | |
| Chapter 11 | Accounting and Reporting of Financial Instruments | - | |
| Module 5 | Chapter 12 | Ind AS 103 β Business Combinations | - |
| Chapter 13 | Consolidated and Separate Financial Statements of Group Entities | Ind AS 110, Ind AS 111, Ind AS 28, Ind AS 27 | |
| Chapter 14 | Ind AS 101 β First-time Adoption of Ind AS | - | |
| Chapter 15 | Analysis of Financial Statements | - | |
| Chapter 16 | Professional and Ethical Duty of a Chartered Accountant | - | |
| Chapter 17 | Accounting and Technology | - | |
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Paper 2: Advanced Financial Management
Corporate strategy, risk management, capital budgeting, and financial valuation are among the advanced financial topics covered in the syllabus for CA Final Paper 2: Advanced Financial Management (Applicable for May 2026 Exam). A structured table for the Advanced Financial Management curriculum may be seen below:
| CA Final Syllabus 2026 For Advanced Financial Management | |
|---|---|
| Chapter No. | Topic |
| Chapter 1 | Financial Policy and Corporate Strategy |
| Chapter 2 | Risk Management |
| Chapter 3 | Advanced Capital Budgeting Decisions |
| Chapter 4 | Security Analysis |
| Chapter 5 | Security Valuation |
| Chapter 6 | Portfolio Management |
| Chapter 7 | Securitization |
| Chapter 8 | Mutual Funds |
| Chapter 9 | Derivatives Analysis and Valuation |
| Chapter 10 | Foreign Exchange Exposure and Risk Management |
| Chapter 11 | International Financial Management |
| Chapter 12 | Interest Rate Risk Management |
| Chapter 13 | Business Valuation |
| Chapter 14 | Mergers, Acquisitions and Corporate Restructuring |
| Chapter 15 | Startup Finance |
Paper 3: Advanced Auditing, Assurance and Professional Ethics
There are three modules in the syllabus for CA Final Paper 3: Advanced Auditing, Assurance and Professional Ethics (Applicable for May 2026 Exam), which covers a variety of auditing themes, professional ethics, and auditing specialties. An organized table for the Advanced Auditing, Assurance, and Professional Ethics curriculum may be found below:
| CA Final Syllabus 2026 for Advanced Auditing, Assurance and Professional Ethics | ||
|---|---|---|
| Module | Chapter | Topic |
| Module 1 | Chapter 1 | Quality Control |
| Chapter 2 | General Auditing Principles and Auditors' Responsibilities | |
| Chapter 3 | Audit Planning, Strategy, and Execution | |
| Chapter 4 | Materiality, Risk Assessment, and Internal Control | |
| Chapter 5 | Audit Evidence | |
| Chapter 6 | Completion and Review | |
| Chapter 7 | Reporting | |
| Module 2 | Chapter 8 | Specialised Areas |
| Chapter 9 | Related Services | |
| Chapter 10 | Review of Financial Information | |
| Chapter 11 | Prospective Financial Information and Other Assurance Services | |
| Chapter 12 | Digital Auditing & Assurance | |
| Chapter 13 | Group Audits | |
| Chapter 14 | Special Features of Audit of Banks & Non-Banking Financial Companies | |
| Module 3 | Chapter 15 | Overview of Audit of Public Sector Undertakings |
| Chapter 16 | Internal Audit | |
| Chapter 17 | Due Diligence, Investigation & Forensic Accounting | |
| Chapter 18 | Sustainable Development Goals (SDG) & Environment, Social and Governance (ESG) Assurance | |
| Chapter 19 | Professional Ethics & Liabilities of Auditors | |
Paper 4: Direct Tax Laws & International Taxation
A comprehensive range of subjects on taxation, tax planning, international tax issues, and ethical considerations are covered in the four modules that make up the syllabus for CA Final Paper 4: Direct Tax Laws & International Taxation (Applicable for May 2026 and November 2026 Exams). A structured table for the syllabus on Direct Tax Laws & International Taxation may be found below:
| Module | Chapter | Topic |
|---|---|---|
| Module 1 | Chapter 1 | Basic Concepts |
| Chapter 2 | Incomes which do not form part of Total Income | |
| Chapter 3 | Profits and Gains of Business or Profession | |
| Chapter 4 | Capital Gains | |
| Chapter 5 | Income from Other Sources | |
| Chapter 6 | Income of Other Persons included in Assesseeβs Total Income | |
| Chapter 7 | Aggregation of Income, Set Off or Carry Forward of Losses | |
| Chapter 8 | Deductions from Gross Total Income | |
| Module 2 | Chapter 9 | Assessment of Various Entities |
| Chapter 10 | Assessment of Trusts and Institutions, Political Parties, and Other Special Entities | |
| Chapter 11 | Tax Planning, Tax Avoidance, and Tax Evasion | |
| Chapter 12 | Taxation of Digital Transactions | |
| Module 3 | Chapter 13 | Deduction, Collection, and Recovery of Tax |
| Chapter 14 | Income Tax Authorities | |
| Chapter 15 | Assessment Procedure | |
| Chapter 16 | Appeals and Revision | |
| Chapter 17 | Dispute Resolution | |
| Chapter 18 | Miscellaneous Provisions | |
| Chapter 19 | Provisions to Counteract Unethical Tax Practices | |
| Chapter 20 | Tax Audit and Ethical Compliances | |
| Module 4 | Chapter 21 | Non-Resident Taxation |
| Chapter 22 | Double Taxation Relief | |
| Chapter 23 | Advance Rulings | |
| Chapter 24 | Transfer Pricing | |
| Chapter 25 | Fundamentals of BEPS | |
| Chapter 26 | Application and Interpretation of Tax Treaties | |
| Chapter 27 | Overview of Model Tax Conventions | |
| Chapter 28 | Latest Developments in International Taxation |
Paper 5: Indirect Tax Laws
The syllabus for CA Final Paper 5: Indirect Tax Laws (Applicable for May 2026 and November 2026 Exams) is divided into two parts: Goods and Services Tax (GST) and Customs & Foreign Trade Policy (FTP). Below is a structured table for the Indirect Tax Laws syllabus:
| Module | Chapter | Topic |
|---|---|---|
| Part I: Goods and Services Tax (GST) | ||
| Module 1 | Chapter 1 | Supply under GST |
| Chapter 2 | Charge of GST | |
| Chapter 3 | Place of Supply | |
| Chapter 4 | Exemptions from GST | |
| Chapter 5 | Time of Supply | |
| Chapter 6 | Value of Supply | |
| Module 2 | Chapter 7 | Input Tax Credit |
| Chapter 8 | Registration | |
| Chapter 9 | Tax Invoice, Credit and Debit Notes | |
| Chapter 10 | Accounts and Records; E-way Bill | |
| Chapter 11 | Payment of Tax | |
| Chapter 12 | Electronic Commerce Transactions | |
| Chapter 13 | Returns | |
| Module 3 | Chapter 14 | Import and Export Under GST |
| Chapter 15 | Refunds | |
| Chapter 16 | Job Work | |
| Chapter 17 | Assessment and Audit | |
| Chapter 18 | Inspection, Search, Seizure and Arrest | |
| Chapter 19 | Demands and Recovery | |
| Chapter 20 | Liability to Pay in Certain Cases | |
| Chapter 21 | Offences and Penalties and Ethical Aspects under GST | |
| Chapter 22 | Appeals and Revision | |
| Chapter 23 | Advance Ruling | |
| Chapter 24 | Miscellaneous Provisions | |
| Part II: Customs & FTP | ||
| Module 4 | Chapter 1 | Levy of and Exemptions from Customs Duty |
| Chapter 2 | Types of Duty | |
| Chapter 3 | Classification of Imported and Export Goods | |
| Chapter 4 | Valuation under the Customs Act, 1962 | |
| Chapter 5 | Importation and Exportation of Goods | |
| Chapter 6 | Warehousing | |
| Chapter 7 | Refund | |
| Chapter 8 | Foreign Trade Policy | |
Paper 6: Integrated Business Solutions
The objective is to examine and combine the ideas, regulations, and requirements of corporate laws, accounting, auditing, taxation, finance, and business strategy and management in order to address problems in real-world case situations.
This assignment will assess the student's general comprehension of the following subjects using just case studies:
1 Financial Reporting
2 Advanced Financial Management
3 Advanced Auditing, Assurance and Professional Ethics
4 Direct Tax Laws & International Taxation
5 Indirect Tax Laws
6 Corporate and Economic Laws
7 Strategic Cost & Performance Management
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