CA Final Advanced Auditing, Assurance and Professional Ethics Chapter Wise Weightage — Nov 2026 (Paper 3)

Official ICAI section-wise weightage for Paper 3: Advanced Auditing, Assurance and Professional Ethics — 100 marks, 3 hours. Use it to put your revision hours where they earn the most marks in the November 2026 attempt.

Source: ICAI Board of Studies official weightage (New Scheme, applicable from May 2024) — valid for the November 2026 attempt.

Section I

Standards on Auditing

45%–55%

≈ 45–55 marks

Section II

Digital Auditing and Assurance

3%–6%

≈ 3–6 marks

Section III

Specialised Audits

17%–24%

≈ 17–24 marks

Section IV

Emerging Areas

3%–6%

≈ 3–6 marks

Section V

Professional Ethics and Liabilities

17%–24%

≈ 17–24 marks

Complete Chapter-Wise Weightage Table

Section	Chapters / Topics	Weightage	Priority
Section I Standards on Auditing	SQC 1 Quality Control SA 220 Quality Control for Audit SA 240 Fraud in Audit SA 250 Laws and Regulations SA 260 Communication with Those Charged with Governance SA 299 Joint Audit SA 402 Service Organisation SA 300 Planning an Audit SA 450 Evaluation of Misstatements SA 520 Analytical Procedures SA 540 Auditing Accounting Estimates SA 610 Using Work of Internal Auditors SA 620 Using Work of Expert SA 265 Internal Control Deficiencies SA 330 Auditor's Responses to Assessed Risks SA 700 Forming Opinion and Reporting SA 701 Key Audit Matters SA 705 Modifications to Opinion SA 706 Emphasis of Matter SA 710 Comparative Information SA 720 Other Information SA 800, SA 805, SA 810 Specialised Areas SRS 4400, SRS 4410 Related Services SRE 2400, SRE 2410 Review Engagements SAE 3400, SAE 3402, SAE 3420 Assurance Engagements	45%–55%	HIGH
Section II Digital Auditing and Assurance	Auditing Digitally and Digital Auditing CAAT (Computer Assisted Audit Techniques) Data Analytics in Auditing Artificial Intelligence in Auditing Remote Auditing	3%–6%	LOW
Section III Specialised Audits	Group Audits and SA 600 Audit of Consolidated Financial Statements Audit of Banks Audit of Non-Banking Financial Companies Audit of Public Sector Undertakings Propriety Audit Performance Audit Comprehensive Audit Internal Audit Internal Audit Standards Audit Trail Due Diligence Investigation and Forensic Accounting	17%–24%	MEDIUM
Section IV Emerging Areas	Sustainable Development Goals (SDG) Environment, Social and Governance (ESG) Assurance	3%–6%	LOW
Section V Professional Ethics and Liabilities	Code of Ethics as per IESBA Code of Ethics under CA Act, 1949 Fundamental Principles Threats, Evaluation and Safeguards Chartered Accountants Act, 1949 Chartered Accountants Regulations, 1988	17%–24%	MEDIUM

How to Use This Weightage

Lead with Standards on Auditing (45–55%). It carries the most marks in the paper, so it should get your first and deepest revision pass — followed by Specialised Audits (17–24%). Together the top two areas are roughly 71 of the 100 marks.

Practise, don't just read. For the heavy sections, work through past papers, MTPs and RTPs rather than re-reading notes — ICAI reuses question patterns closely. You'll find 34 Advanced Auditing, Assurance and Professional Ethics papers with suggested answers on this site.

Don't abandon the low-weight sections. They are usually smaller in scope and often the easiest, most predictable marks — a quick, reliable buffer toward the 40-mark pass line. Always confirm the current attempt's amendments against the latest ICAI RTP.

Frequently Asked Questions

What is the chapter-wise weightage for CA Final Advanced Auditing, Assurance and Professional Ethics?

Per ICAI's official Board of Studies weightage (New Scheme), Advanced Auditing, Assurance and Professional Ethics (Paper 3, 100 marks) is split as: Standards on Auditing 45–55%, Digital Auditing and Assurance 3–6%, Specialised Audits 17–24%, Emerging Areas 3–6%, Professional Ethics and Liabilities 17–24%.

Which chapters carry the most marks in CA Final Advanced Auditing, Assurance and Professional Ethics?

The highest-weight area is Standards on Auditing (45–55%), followed by Specialised Audits (17–24%). The top two together are roughly 71 of the 100 marks, so they deserve your first revision hours.

Is this Advanced Auditing, Assurance and Professional Ethics weightage valid for November 2026 attempt?

Yes. This is the ICAI New Scheme weightage (applicable from May 2024) and it applies to the November 2026 attempt. Always cross-check the latest RTP for any amendments before the exam.

How is the CA Final Advanced Auditing, Assurance and Professional Ethics paper structured?

100 marks in 3 hours. You can practise 34 Advanced Auditing, Assurance and Professional Ethics papers with suggested answers on this site.

Practise Advanced Auditing, Assurance and Professional Ethics with 34 papers

Past exam papers, MTPs and RTPs for Paper 3 — with suggested answers from ICAI.

Advanced Auditing, Assurance and Professional Ethics Practice Papers →

Related Resources

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