CA Final Syllabus 2026 (New Scheme)
Complete group-wise syllabus for all 6 CA Final papers under the ICAI new scheme. Applicable for November 2026 and all upcoming exams.
Exam Overview
Passing: 40% per paper + 50% aggregate per group. Paper 6 (IBS) is 4 hours. Groups can be cleared separately.
Group 1 — Papers 1, 2, 3
Financial Reporting
100 marks | 3 hours| Section | Topics | Weightage |
|---|---|---|
| I. Framework, Presentation & Measurement | Ind AS framework, Division II of Schedule III, conceptual framework, Ind AS 1, 34, 7, 8, 10, 113 | 10-15% |
| II. Revenue | Ind AS 115 (Revenue from Contracts with Customers) | 5-10% |
| III. Assets & Liabilities | Ind AS 2, 16, 116 (Leases), 23, 36 (Impairment), 38, 40, 105, 19, 37 | 15-25% |
| IV. Items Impacting the FS, Disclosures & Other Ind AS | Ind AS 12 (Income Taxes), 21 (Foreign Exchange), 24, 33 (EPS), 108, 20, 102 (Share Based Payment), 41 | 15-20% |
| V. Financial Instruments | Ind AS 32, 109, 107, derivatives, hedge accounting | 10-15% |
| VI. Group Accounting | Ind AS 103, 110, 111, 27, 28, 112 (consolidation, joint arrangements) | 10-20% |
| VII. First-time Adoption & Analysis | Ind AS 101, analysis of financial statements (as per Ind AS) | 5-10% |
| VIII. Ethics & Technology | Ethics with accounting concepts, technology and accounting | 5-10% |
Advanced Financial Management
100 marks | 3 hours| Section | Topics | Weightage |
|---|---|---|
| I. Financial Policy & Risk | Corporate strategy, risk management, VAR, advanced capital budgeting | 8-15% |
| II. Security Analysis & Portfolio | Fundamental/technical analysis, EMH, valuation, portfolio, alternatives | 20-30% |
| III. Securitization, Mutual Funds & Derivatives | Securitization, tokenization, mutual funds, forwards/futures/options, Black-Scholes, swaps, real options | 20-30% |
| IV. Forex, International FM & Interest Rate Risk | Forex exposure and hedging, international capital budgeting, GIFT City, interest rate risk, FRA | 20-25% |
| V. Business Valuation and M&A | Valuation models, EVA/MVA, startup valuation, ESG impact, mergers, takeovers, LBO, SPACs | 10-15% |
| VI. Startup Finance | Pitch presentation, unicorns, Startup India, sources of funding, succession planning | 2-5% |
Advanced Auditing, Assurance and Professional Ethics
100 marks | 3 hours| Section | Topics | Weightage |
|---|---|---|
| I. Standards on Auditing | SQC 1, SA 220-720, SRS 4400-4410, SRE 2400-2410, SAE 3400-3420 | 45-55% |
| II. Digital Auditing | CAAT, data analytics, AI in auditing, remote auditing | 3-6% |
| III. Specialised Audits | Group audits, banks, NBFCs, PSUs, internal audit, due diligence, forensic | 17-24% |
| IV. Emerging Areas | SDGs, ESG assurance | 3-6% |
| V. Professional Ethics | IESBA Code, CA Act 1949, fundamental principles, threats/safeguards | 17-24% |
Group 2 — Papers 4, 5, 6
Direct Tax Laws & International Taxation
100 marks | 3 hours| Section | Topics | Weightage |
|---|---|---|
| I. Computation of Tax | Comprehensive computation, special regimes, trusts, GAAR, digital taxation | 40-45% |
| II. Tax Administration | TDS/TCS, assessment, appeals, DRP, penalties, tax audit (Sec 44AB) | 20-30% |
| III. International Taxation | Transfer pricing, NR taxation, DTAA, advance ruling, OECD/UN models, BEPS | 30-35% |
Indirect Tax Laws
100 marks | 3 hours| Section | Topics | Weightage |
|---|---|---|
| Part I: GST (80 marks) — weightage within the GST part | ||
| I. Levy, Supply, ITC & Computation | Case studies: levy of CGST/IGST, supply, reverse charge, classification, exemption, place/time/value of supply, ITC, GST liability | 45-65% |
| II. Procedures, Refunds & Job Work | Registration, invoices, credit/debit notes, e-way bill, accounts, returns, payment, refunds, job work, liability to pay | 10-30% |
| III. Administration & Assessment | Administration, assessment and audit, inspection, search, seizure and arrest | 0-5% |
| IV. Demands, Appeals & Ethics | Demand and recovery, offences and penalties, advance ruling, appeals and revision, ethics under GST | 15-30% |
| Part II: Customs & FTP (20 marks) — weightage within the Customs & FTP part | ||
| I. Levy, Duties, Classification & Valuation | Levy and exemption, types of customs duties, classification and valuation of imported and export goods | 40-65% |
| II. Procedures, Warehousing & Export Promotion | Import/export procedures (baggage, post, stores), warehousing, refund, FTP export promotion schemes | 20-45% |
| III. Introduction to Customs & FTP | Introduction to customs law (incl. Constitutional aspects), introduction to FTP, basic import/export concepts | 10-20% |
Integrated Business Solutions (IBS)
100 marks | 4 hoursUnique format: Paper 6 is a 4-hour multi-disciplinary case study paper. Unlike other papers, it has no fixed syllabus sections. Instead, it tests your ability to apply knowledge from all CA subjects to real-world business scenarios.
Subjects Integrated:
Upcoming CA Final Exams
Related Resources
Frequently Asked Questions
What are the 6 papers in CA Final new syllabus?
Group 1: Paper 1 (Financial Reporting), Paper 2 (Advanced Financial Management), Paper 3 (Advanced Auditing). Group 2: Paper 4 (Direct Tax Laws & International Taxation), Paper 5 (Indirect Tax Laws), Paper 6 (Integrated Business Solutions).
What is Paper 6 IBS in CA Final?
Paper 6 (Integrated Business Solutions) is a 4-hour case study paper that integrates all CA subjects. It tests real-world application of FR, Auditing, Tax, FM, Strategic Management, and Professional Ethics through multi-disciplinary case scenarios.
When is CA Final November 2026 exam?
Group I: 2nd, 4th & 6th November 2026. Group II: 9th, 11th & 13th November 2026. Registration: 6-19 July 2026.
Is CA Final exam pattern changed for 2026?
The new syllabus (from May 2024) has 6 papers instead of 8. Papers 1-5 are 3 hours with 70% descriptive + 30% MCQ. Paper 6 (IBS) is a new 4-hour case study paper. Old subjects like SCMPE and ISCA were restructured.
What is the passing criteria for CA Final?
Minimum 40% in each paper (40/100) AND 50% aggregate per group (150/300). Groups can be cleared separately. Total: 600 marks across 6 papers.