Paper 3 Group 1
CA Final Advanced Auditing, Assurance and Professional Ethics: Most Repeated Questions & Important Topics
Ranked by how often each topic was actually asked in ICAI exams, MTPs and RTPs — computed from real papers, not predicted.
Built from 771 real questions across 31 CA Final Advanced Auditing, Assurance and Professional Ethics attempts (2015–2026). Every topic below links to the exact past papers it appeared in, so you can read the actual questions. The top 10 topics cover about 38% of everything asked.
30
Topics ranked
771
Questions analysed
31
Attempts (2015–26)
1
Auditing
93×
asked
2015–2025 2 hard 90 medium
Tested provisions: AS 13AS 18Chartered Accountants Act, 1949Companies Act, 2013Income Tax Act, 1961SA 200SA 220SA 230
2
Professional Ethics
47×
asked
2015–2026 47 medium
Tested provisions: Chartered Accountants Act, 1949Code of EthicsSA 220SA 299
Appeared in: Jan 2026 RTPJan 2026Sep 2025Sep 2025 RTPMay 2025 RTPMay 2025Nov 2024 RTPNov 2022 +1 more
3
4
5
Tax Audit
18×
asked
2015–2025 18 medium
Tested provisions: Clause (37) of the Form 3CDCompanies Act, 2013, section 133Income Tax Act, 1961Income Tax RulesMSME Act, 2006Section 145 of Income Tax Act, 1961Section 44ABSection 44AB of Income Tax Act
6
Professional Misconduct
18×
asked
2015–2022 18 medium
Tested provisions: Chartered Accountants Act, 1949Clause (1) of Part IClause (2) of Part IClause (2) of Part IIIClause (3) of Part I of Second ScheduleClause (4) of Part I of the First ScheduleClause (6) of Part IClause (7) of Part I of First Schedule
7
Consolidation
16×
asked
2015–2026 4 hard 12 medium
Tested provisions: AS 21As per Schedule III to the Companies Act, 2013CARO 2020Companies (Indian Accounting Standards) Rules, 2015Ind ASInd AS 103Ind AS 109Ind AS 110
8
Companies Act, 2013
16×
asked
2015–2025 16 medium
Tested provisions: Companies Act, 2013Section 129(1)Section 136Section 143 of the ActSection 143(5)(a)Section 143(5)(b)Section 143(7)Section 19A
9
Related Party Transactions
16×
asked
2015–2026 16 medium
Tested provisions: AS 18AS-18Ind ASInd AS 36SA 510SA 550SA 560SA 700
10
11
Risk Assessment
14×
asked
2015–2026 14 medium
Tested provisions: SA 220SA 315SA 510SA 540SA 550SA 610Standard on Auditing
12
Company Audit
13×
asked
2015–2019 12 medium
Tested provisions: CARO 2016Companies Act, 2013Section 136Section 139 (7)Section 139(2)Section 141Section 141(3)(g)Section 143(5)(a)
13
Internal Audit
13×
asked
2015–2025 13 medium
Tested provisions: SA 610SA 705
Appeared in: Sep 2025 RTPNov 2024 RTPMay 2024 RTPMay 2019 MTPMay 2018Nov 2018Nov 2017 MTPMay 2015 +1 more
15
16
17
Corporate Governance
9×
asked
2015–2022 8 medium
Tested provisions: Companies Act, 2013Listing Obligations and Disclosure Requirements) Regulations, 2015SEBI (LODR) Regulations 2015SEBI (LODR) Regulations, 2015
18
Due Diligence
8×
asked
2015–2025 8 medium
19
Chartered Accountants Act, 1949
8×
asked
2015–2025 8 medium
Tested provisions: Chartered Accountants Act, 1949
20
21
22
Audit Evidence
7×
asked
2016–2025 7 medium
Tested provisions: SA 220SA 501SA 505SA 510SA 550SA 580SA 610SA 705
23
24
25
Companies Act
6×
asked
2020–2021 6 medium
Tested provisions: Chartered Accountants Act, 1949Companies Act, 2013Indian Accounting StandardsRule 16 of the Companies (Share Capital and Debentures) Rules, 2014Rule 3(1) of the Companies (Corporate Social Responsibility Policy) Rules, 2014Section 135 of the Companies ActSection 212 of the Companies Act, 2013Section 248 of the Companies Act, 2013
26
27
Ethics
6×
asked
2018–2025 6 medium
Tested provisions: Chartered Accountants Act, 1949Ind AS 101Ind AS 20
28
Auditor'S Report
6×
asked
2022–2026 6 medium
Tested provisions: AS-1CARO 2020Companies Act, 2013SA 700 (Revised)SA 701SA 710Section 143 of the Companies Act, 2013
29
30
Audit Committee
6×
asked
2015–2022 5 medium
Tested provisions: Companies Act, 2013SEBI (LODR) Regulations, 2015Section 177Section 177 of Companies Act, 2013