Which CA Final paper has the highest weightage for Standards on Auditing?

Paper 3 (Advanced Auditing) has 45-55% weightage for Section I covering Standards on Auditing (SAs, SAEs, SREs, SRSs, SQC). This is the highest single-section weightage in CA Final.

How is Paper 6 (Integrated Business Solutions) different?

Paper 6 is a 4-hour multi-disciplinary case study exam integrating all subjects. It tests application of Financial Reporting, AFM, Auditing, Direct Tax, Indirect Tax, Strategic Management, and Professional Ethics in real-world scenarios.

CA Final Chapter Wise Weightage for May 2026

Official ICAI section-wise marks distribution for all 6 papers of CA Final under the new syllabus. Use this guide to prioritize your preparation and maximize your score.

Official Source: This data is from ICAI Board of Studies Section-wise Weightage document , issued on 2023-10-26. Applicable from May 2024 onwards.

Understanding ICAI Section-wise Weightage

The Institute of Chartered Accountants of India (ICAI) publishes official section-wise weightage for each CA Final paper. This weightage indicates the approximate percentage of marks allocated to each section/chapter in the examination.

CA Final Exam Pattern

Papers 1-5: 100 marks each, 3 hours duration
Paper 6 (IBS): 100 marks, 4 hours duration - Multi-disciplinary Case Study
Passing: Minimum 40% in each paper (40 marks) + 50% aggregate (150/300 per group)
Pattern: 70% descriptive + 30% MCQs (except Paper 6 which is case study based)

Priority Legend

HIGH 25%+ weightage - Focus maximum time

MEDIUM 15-24% weightage - Important sections

LOW <15% weightage - Don't skip, but allocate less time

Group 1 Papers (Papers 1-3)

Total 300 marks | Need 40 marks minimum per paper + 150 aggregate to pass

Paper 1: Financial Reporting

100 marks | 3 hours | Group 1

Practice Papers

Section	Topics	Weightage	Priority
Section I	Introduction & Framework View topics (4) Introduction to General Purpose Financial Statements as per Ind AS Statutory provisions: Applicability criteria Division II of Schedule III to the Companies Act, 2013 Conceptual Framework for Financial Reporting under Ind AS	10%-15% 10-15 marks	LOW
Section II	Revenue Recognition View topics (2) Ind AS 115 Revenue from Contracts with Customers AS 7, AS 9 comparison with Ind AS 115	5%-10% 5-10 marks	LOW
Section III	Assets and Liabilities View topics (12) Ind AS 2 Inventories Ind AS 16 Property, Plant and Equipment Ind AS 116 Leases Ind AS 23 Borrowing Costs Ind AS 36 Impairment of Assets Ind AS 38 Intangible Assets Ind AS 40 Investment Property Ind AS 105 Non-current Assets Held for Sale ...and 4 more	15%-25% 15-25 marks	MEDIUM
Section IV	Disclosures View topics (6) Ind AS 24 Related Party Disclosures Ind AS 33 Earnings per Share Ind AS 108 Operating Segments Ind AS 20 Accounting for Government Grants Ind AS 102 Share Based Payment Ind AS 41 Agriculture	15%-20% 15-20 marks	MEDIUM
Section V	Financial Instruments View topics (7) Ind AS 32 Financial Instruments: Presentation Ind AS 109 Financial Instruments Ind AS 107 Financial Instruments: Disclosures Classification and Measurement of Financial Assets and Liabilities Derivatives and Embedded Derivatives Recognition and Derecognition Hedge Accounting	10%-15% 10-15 marks	LOW
Section VI	Group Accounting View topics (6) Ind AS 103 Business Combinations Ind AS 110 Consolidated Financial Statements Ind AS 111 Joint Arrangements Ind AS 27 Separate Financial Statements Ind AS 28 Investments in Associates and Joint Ventures Ind AS 112 Disclosure of Interests in Other Entities	10%-20% 10-20 marks	MEDIUM
Section VII	First Time Adoption View topics (1) Ind AS 101 First-time Adoption of Indian Accounting Standards	5%-10% 5-10 marks	LOW
Section VIII	Analysis, Ethics & Technology View topics (4) Analysis of Financial Statements (as per Ind AS) Ethics with Accounting Concepts Technology and Accounting Evolution of Accounting in technological environment	5%-10% 5-10 marks	LOW

Preparation Strategy

Section III (Assets & Liabilities) carries 15-25% - master Ind AS 116 (Leases), Ind AS 36 (Impairment), and Ind AS 19 (Employee Benefits). Section VI (Group Accounting) at 10-20% is crucial - practice consolidated financial statements extensively. Practice with past CA Final FR papers.

Paper 2: Advanced Financial Management

100 marks | 3 hours | Group 1

Practice Papers

Section	Topics	Weightage	Priority
Section I	Financial Policy, Risk & Capital Budgeting View topics (10) Financial Policy and Corporate Strategy Role of CFO in Value Creation Strategic Decision Making Framework Balancing Financial Goals vs Sustainable Growth Risk Management Value at Risk (VAR) Advanced Capital Budgeting Decisions Impact of Inflation on Capital Budgeting ...and 2 more	8%-15% 8-15 marks	LOW
Section II	Security Analysis, Valuation & Portfolio View topics (13) Fundamental Analysis Technical Analysis Efficient Market Hypothesis (EMH) Security Valuation Equity Risk Premium Valuation of Equity Shares Valuation of Preference Shares Valuation of Debentures/Bonds ...and 5 more	20%-30% 20-30 marks	HIGH
Section III	Securitization, Derivatives & Forex View topics (15) Securitization Tokenization Mutual Funds Hedge Funds Derivatives Analysis and Valuation Forwards, Futures and Options Option Pricing and Option Greeks Credit Derivatives ...and 7 more	20%-30% 20-30 marks	HIGH
Section IV	International Financial Management View topics (13) International Capital Budgeting Offshore Investment Strategies Raising Funds from International Sources Sovereign Funds International Financial Centre (GIFT City) International Working Capital Management Multinational Cash Management Interest Rate Risk Management ...and 5 more	20%-25% 20-25 marks	MEDIUM
Section V	Business Valuation View topics (12) Conceptual Framework of Valuation Assets Based Valuation Model Earning Based Models Cash Flow Based Models CAPM and Arbitrage Pricing Theory Relative Valuation EVA, MVA, SVA Going Concern and Non-Going Concern Valuation ...and 4 more	10%-15% 10-15 marks	LOW
Section VI	M&A and Startup Finance View topics (10) Mergers, Acquisitions and Corporate Restructuring Takeover Defensive Tactics Reverse Merger Divestitures and Demerger Leveraged Buyouts Cross Border Mergers SPACs Startup Finance ...and 2 more	2%-5% 2-5 marks	LOW

Preparation Strategy

Sections II & III (Security Valuation, Derivatives, Forex) together carry 40-60% - master Option Greeks, Black-Scholes model, and Forex hedging. Section IV (International FM) at 20-25% is critical - focus on International Capital Budgeting and Interest Rate Risk. Practice numerical problems extensively from AFM past papers.

Paper 3: Advanced Auditing, Assurance & Professional Ethics

100 marks | 3 hours | Group 1

Practice Papers

Section	Topics	Weightage	Priority
Section I	Standards on Auditing View topics (25) 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 ...and 17 more	45%-55% 45-55 marks	HIGH
Section II	Digital Auditing and Assurance View topics (5) Auditing Digitally and Digital Auditing CAAT (Computer Assisted Audit Techniques) Data Analytics in Auditing Artificial Intelligence in Auditing Remote Auditing	3%-6% 3-6 marks	LOW
Section III	Specialised Audits View topics (13) 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 ...and 5 more	17%-24% 17-24 marks	MEDIUM
Section IV	Emerging Areas View topics (2) Sustainable Development Goals (SDG) Environment, Social and Governance (ESG) Assurance	3%-6% 3-6 marks	LOW
Section V	Professional Ethics and Liabilities View topics (6) 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% 17-24 marks	MEDIUM

Preparation Strategy

Section I (Standards on Auditing) carries massive 45-55% weightage - memorize key SAs (SA 240, 450, 520, 540, 700, 701, 705). Section V (Professional Ethics) at 17-24% is equally important - know the CA Act provisions and Code of Ethics thoroughly. Practice case studies from past Auditing papers.

Group 2 Papers (Papers 4-6)

Total 300 marks | Paper 6 is 4 hours | Need 150 marks aggregate to pass

Paper 4: Direct Tax Laws & International Taxation

100 marks | 3 hours | Group 2

Practice Papers

Section	Topics	Weightage	Priority
Section I	Computation of Tax Liability View topics (10) Comprehensive computation of income-tax liabilities General provisions for computation of total income Special tax regimes for companies Tax planning and optimisation Charitable and Religious Trusts Political Parties and Electoral Trusts Business Trusts and Securitisation Trusts Investment Funds Anti-avoidance provisions (GAAR) Tax challenges on digitalisation	40%-45% 40-45 marks	HIGH
Section II	Tax Administration View topics (10) Deduction, Collection and Recovery of Tax TDS and TCS provisions Income-tax Authorities Assessment Procedures Appeals and Revision Dispute Resolution (DRP, Settlement Commission) Taxation of Undisclosed Income Taxation of Undisclosed Foreign Income and Assets Penalties, Offences and Prosecution Tax Audit under Section 44AB	20%-30% 20-30 marks	HIGH
Section III	International Taxation View topics (9) Transfer Pricing Non-Resident Taxation Double Taxation Relief Advance Ruling OECD Model Tax Convention UN Model Tax Convention BEPS (Base Erosion and Profit Shifting) Application and Interpretation of Tax Treaties Latest developments in International Taxation	30%-35% 30-35 marks	HIGH

Preparation Strategy

Section I (Computation of Tax) at 40-45% covers comprehensive tax calculations including special regimes and anti-avoidance (GAAR). Section III (International Taxation) at 30-35% is crucial - master Transfer Pricing, DTAA interpretation, and BEPS. Tax laws change annually - use latest ICAI amendments.

Paper 5: Indirect Tax Laws

100 marks | 3 hours | Group 2

Practice Papers

Section	Topics	Weightage	Priority
Section I	GST - Supply & Levy View topics (6) GST in India - Overview Supply under GST Charge of GST Exemptions from GST Place of Supply Time of Supply	15%-20% 15-20 marks	MEDIUM
Section II	GST - Input Tax Credit & Registration View topics (4) Value of Supply Input Tax Credit ITC Reversal Registration under GST	10%-15% 10-15 marks	LOW
Section III	GST - Compliance & Procedures View topics (5) Tax Invoice, Credit and Debit Notes E-Way Bill Payment of Tax Returns under GST Refund under GST	10%-15% 10-15 marks	LOW
Section IV	GST - Assessment & Demands View topics (7) Assessment and Audit Inspection, Search, Seizure and Arrest Demands and Recovery Liability to Pay Appeals and Revision Advance Ruling under GST Offences and Penalties	20%-25% 20-25 marks	MEDIUM
Section V	Customs Law View topics (8) Customs Law Introduction Levy of and Exemptions from Customs Duty Types of Customs Duties Classification and Valuation Import and Export Procedures Warehousing Customs Duty Drawback Refund of Customs Duty	15%-20% 15-20 marks	MEDIUM
Section VI	Foreign Trade Policy View topics (5) Foreign Trade Policy 2023 Export Promotion Schemes Deemed Exports EOU and SEZ Export Oriented Units	5%-10% 5-10 marks	LOW

Preparation Strategy

GST (Sections I-IV) covers 60-75% of the paper. Master Supply provisions, ITC rules, and Assessment procedures. Section IV (Assessment & Demands) at 20-25% is scoring - focus on appeals, refunds, and penalty provisions. Customs (Section V) at 15-20% - know valuation rules and duty drawback.

Paper 6: Integrated Business Solutions

100 marks | 4 hours | Group 2 | Multi-disciplinary Case Study

Practice Papers

About Paper 6 (IBS)

Paper 6 is unique - it's a 4-hour multi-disciplinary case study that tests your ability to apply knowledge from all subjects in real-world business scenarios. There's no fixed section-wise weightage as questions integrate multiple disciplines.

Topics Integrated in Case Studies

Multi-disciplinary Case Study

Integration of Financial Reporting

Integration of Financial Management

Integration of Auditing

Integration of Direct Tax Laws

Integration of Indirect Tax Laws

Strategic Management concepts

Information Systems concepts

Professional Ethics application

Preparation Strategy

Practice integration - don't study subjects in isolation. When solving a case, identify FR, Tax, Audit, and FM implications together. Time management is crucial - 4 hours for complex scenarios requires careful planning. Practice with past IBS case studies and ICAI MTPs.

Quick Summary: High-Priority Sections

Group 1 (Focus Areas)

P1: Assets & Liabilities (15-25%), Group Accounting (10-20%)
P2: Security Valuation (20-30%), Derivatives & Forex (20-30%)
P3: Standards on Auditing (45-55%), Professional Ethics (17-24%)

Group 2 (Focus Areas)

P4: Tax Computation (40-45%), International Tax (30-35%)
P5: GST Assessment (20-25%), Customs (15-20%)
P6: Multi-disciplinary Case Study (100%) - integrate all subjects

Frequently Asked Questions

What is the official source for CA Final chapter-wise weightage?

ICAI Board of Studies publishes the official section-wise weightage. The current weightage was issued on 26th October 2023 and is applicable from May 2024 onwards. Download it from ICAI's official resource portal.

What is the passing marks for CA Final?

You need:

Minimum 40 marks in each paper (out of 100)
50% aggregate - i.e., 150 out of 300 for each group (3 papers × 100 marks)
Both conditions must be satisfied to pass

Which CA Final paper has the highest single-section weightage?

Paper 3 (Advanced Auditing) - Section I (Standards on Auditing) carries 45-55% weightage. This is the highest concentration of marks in any single section across all CA Final papers. Master all the SAs, SAEs, SREs, and the Code of Ethics.

How is Paper 6 (IBS) different from other papers?

Paper 6 (Integrated Business Solutions) is unique in several ways:

4 hours duration (vs 3 hours for other papers)
Multi-disciplinary case study format - integrates all subjects
No fixed section-wise weightage - tests application across FR, AFM, Audit, Tax
Requires holistic business thinking, not subject-specific recall

How much weightage does International Taxation have?

International Taxation (Section III of Paper 4) carries 30-35% weightage. Key topics include:

Transfer Pricing provisions and documentation
Non-Resident Taxation and withholding
DTAA interpretation and application
OECD and UN Model Tax Conventions
BEPS (Base Erosion and Profit Shifting)

Related Resources

CA Final Past Papers

179+ papers with answers from 2015-2026

CA Inter Weightage

Chapter-wise weightage for CA Intermediate

CA Exam Info

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Last updated: February 2026 | Data source: ICAI Board of Studies