CA Exam Topics
Browse 363 important topics extracted from CA Final and CA Inter past papers. Find questions by topic to focus your preparation on frequently tested concepts.
TOP 50 RANKED
Most Asked Topics in CA Exams
See which topics appear most frequently - based on 10+ years of papers
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Most Frequently Tested Topics
#1 254 Qs
Direct Taxation
Advanced Auditing, Direct Tax Laws
#2 173 Qs
Goods And Services Tax
Advanced Auditing, Indirect Tax Laws
#3 154 Qs
Auditing
Advanced Auditing, Auditing
#4 66 Qs
Valuation
Advanced Auditing, Advanced Financial Management
#5 52 Qs
Consolidation
Accounting, Advanced Accounting
#6 50 Qs
Professional Ethics
Advanced Auditing, Auditing
#7 46 Qs
Portfolio Management
Advanced Financial Management
#8 42 Qs
Direct Tax Laws
Direct Tax Laws
#9 41 Qs
International Taxation
Direct Tax Laws
#10 39 Qs
Audit Procedures
Advanced Auditing, Auditing
#11 38 Qs
Revenue Recognition
Accounting, Advanced Accounting
#12 34 Qs
International Finance
Advanced Financial Management
All Topics A-Z
A
Auditing 154 questions Audit Procedures 39 questions Audit 24 questions Audit Evidence 20 questions Audit Planning 15 questions Assessment 15 questions Audit Report 13 questions Audit Documentation 13 questions Accounting Standards 13 questions Amalgamation 11 questions Auditor'S Report 10 questions Assessment Procedures 10 questions Auditor Appointment 9 questions Appeals 9 questions Auditing Standards 8 questions Auditing And Assurance 8 questions Audit Committee 7 questions Advance Ruling 7 questions Audit Of Public Sector Undertakings 6 questions Audit Opinion 6 questions Auditor'S Responsibilities 6 questions Anti-Dumping Duty 6 questions Audit Of Banks 5 questions Asset Classification 5 questions Assurance Engagements 5 questions Analytical Procedures 5 questions Appointment Of Auditor 5 questions Activity Based Costing (Abc) 5 questions Auditing And Ethics 5 questions Audit Reporting 4 questions Auditor Disqualification 4 questions Automated Environment 4 questions Auditor'S Opinion 4 questions Assessable Value 4 questions Audit Sampling 4 questions Accounting Policies 3 questions Accounting For Government Grants 3 questions Arbitrage 3 questions Auditor'S Responsibility 3 questions Accounting Estimates 3 questions Audit Strategy 3 questions Auditor'S Liabilities 3 questions Audit Process 3 questions Audit Risk Assessment 3 questions Audit Planning And Risk Assessment 3 questions Appointment Of Auditors 3 questions Audit Scope 3 questions Accounting 3 questions Assessment & Reassessment 3 questions Aggregate Turnover 3 questions Activity Based Costing 3 questions
B
Borrowing Costs 21 questions Bond Valuation 14 questions Budgeting 10 questions Business Combination 9 questions Business Income 8 questions Business Combinations 7 questions Balance Sheet 6 questions Banking Audit 6 questions Bank Audit 5 questions Business Trust 5 questions Buyback Of Shares 4 questions Batch Costing 4 questions Banking Companies 4 questions Business Valuation 3 questions Beta Calculation 3 questions Banking 3 questions Balance Sheet Preparation 3 questions Board Meetings 3 questions
C
Consolidation 52 questions Corporate Law 34 questions Capital Gains 33 questions Company Law 31 questions Customs 26 questions Companies Act, 2013 25 questions Customs Duty 22 questions Capital Budgeting 21 questions Companies Act 18 questions Company Audit 16 questions Computation Of Total Income 12 questions Corporate Governance 11 questions Customs Act, 1962 11 questions Corporate Restructuring 10 questions Cost Accounting 9 questions Costing 9 questions Corporate Social Responsibility (Csr) 8 questions Construction Contracts 8 questions Chartered Accountants Act, 1949 8 questions Cash Flow Statement 7 questions Corporate Finance 7 questions Corporate Laws 7 questions Cost Sheet 7 questions Contingent Liabilities 6 questions Caro 2020 6 questions Charitable Trust 6 questions Code Of Conduct 5 questions Caro 2016 5 questions Cost Volume Profit Analysis 5 questions Contract Costing 4 questions Capital Structure Decisions 4 questions Cost Audit 4 questions Composition Scheme 4 questions Cost Accounting Systems 4 questions Cost Accounting Concepts 4 questions Convertible Debentures 3 questions Classification Of Assets 3 questions Contract Accounting 3 questions Capital Structure 3 questions Cost Of Capital 3 questions Credit Rating 3 questions Capm 3 questions Compliance Audit 3 questions Confidentiality 3 questions Compliance 3 questions Compilation Engagement 3 questions Clubbing Of Income 3 questions Cash Transactions 3 questions Customs Act 3 questions Central Excise Act, 1944 3 questions
D
Direct Taxation 254 questions Direct Tax Laws 42 questions Derivatives 31 questions Depreciation 17 questions Dividend Discount Model 9 questions Due Diligence 8 questions Deferred Tax 6 questions Dividend Policy 6 questions Disclosure Requirements 6 questions Direct Tax 6 questions Dividend Income 5 questions Double Taxation Avoidance Agreement (Dtaa) 5 questions Directors 5 questions Debentures 4 questions Deductions 4 questions Documentation 3 questions Dividends 3 questions Dividend 3 questions Direct Expenses 3 questions Deductions Under Chapter Vi-A 3 questions
E
Ethics 11 questions Earnings Per Share (Eps) 9 questions Employee Benefits 8 questions Earnings Per Share 7 questions Exemptions 7 questions Economic Value Added (Eva) 6 questions E-Way Bill 5 questions Employee Cost 5 questions Employee Stock Option Plan (Esop) 4 questions Efficient Market Hypothesis 4 questions External Confirmation 4 questions Equity Valuation 3 questions Eps Analysis 3 questions Ethical Considerations 3 questions Export Of Services 3 questions
F
Financial Instruments 29 questions Foreign Exchange 24 questions Financial Reporting 18 questions Financial Statements 16 questions Foreign Exchange Risk Management 15 questions Foreign Currency Transactions 9 questions Financial Statement Analysis 8 questions Financial Management 7 questions Fraud 7 questions Foreign Trade Policy 6 questions Factoring 5 questions Financial Markets 5 questions Financial Risk Management 5 questions Fiscal Laws 5 questions Financial Analysis 4 questions Fixed Income Securities 4 questions Finance 4 questions Forensic Accounting 4 questions First-Time Adoption Of Ind As 3 questions Financial Strategy 3 questions Financial Planning 3 questions Foreign Exchange Risk 3 questions Foreign Exchange Transactions 3 questions Forensic Audit 3 questions Foreign Exchange Management Act (Fema) 3 questions
G
Goods And Services Tax 173 questions Government Grants 10 questions Goods And Services Tax (Gst) 9 questions Goodwill 5 questions Going Concern 5 questions Gst Audit 5 questions Government Audit 4 questions Group Audits 3 questions Going Concern Assumption 3 questions Gst Input Tax Credit 3 questions
I
International Taxation 41 questions International Finance 34 questions Investment Analysis 24 questions Internal Control 24 questions Income From Other Sources 19 questions Input Tax Credit 18 questions Investment Decisions 15 questions Internal Audit 15 questions Intangible Assets 14 questions Income From House Property 12 questions Inventory Management 10 questions Inventory Valuation 9 questions Investment 8 questions Impairment Of Assets 7 questions Indirect Tax Laws 7 questions Indirect Taxes 7 questions Inventories 6 questions Independence 6 questions Internal Controls 6 questions Import Of Goods 6 questions Interest Rate Risk Management 5 questions International Financial Management 5 questions Interest Rate Risk 5 questions Insurance Audit 5 questions Input Tax Credit (Itc) 5 questions Interpretation Of Statutes 4 questions Income Taxes 3 questions Interim Financial Reporting 3 questions Investments 3 questions Interest Rate Swaps 3 questions International Capital Budgeting 3 questions Initial Audit Engagement 3 questions Investigation 3 questions Inventory 3 questions Internal Financial Controls 3 questions Income From Salary 3 questions Income Tax Computation 3 questions Income From Business And Profession 3 questions Income Tax - Survey Operations 3 questions Interpretation Of Treaties 3 questions Interest 3 questions Import 3 questions Import Duty 3 questions Investment Accounting 3 questions Internal Reconstruction 3 questions Insolvency And Bankruptcy Code 3 questions
L
M
Mergers And Acquisitions 30 questions Mutual Funds 25 questions Materiality 8 questions Multiple Choice Questions 8 questions Marginal Costing 8 questions Management Audit 6 questions Mergers & Acquisitions 5 questions Material Cost 5 questions Miscellaneous Chapters 4 questions Material Misstatement 4 questions Money Laundering 3 questions
N
O
P
Professional Ethics 50 questions Portfolio Management 46 questions Professional Misconduct 18 questions Property, Plant And Equipment 16 questions Peer Review 15 questions Provisions, Contingent Liabilities And Contingent Assets 11 questions Profits And Gains Of Business Or Profession 11 questions Process Costing 10 questions Property, Plant And Equipment (Ppe) 9 questions Penalties 8 questions Place Of Supply 8 questions Presumptive Taxation 6 questions Project Appraisal 5 questions Profits And Gains From Business Or Profession 5 questions Provisions And Contingencies 4 questions Provisions 4 questions Prospectus 4 questions Performance Measurement 3 questions Prospective Financial Information 3 questions Partnership Act 3 questions Profit And Loss 3 questions Permanent Establishment (Pe) 3 questions
R
Revenue Recognition 38 questions Risk Management 28 questions Related Party Transactions 21 questions Risk Assessment 16 questions Residential Status 14 questions Registration 14 questions Risk Analysis 9 questions Reporting Requirements 8 questions Risk And Return 6 questions Related Party Disclosures 5 questions Reconciliation Of Cost And Financial Accounts 5 questions Reporting 4 questions Refund 4 questions Revaluation Of Assets 3 questions Restructuring 3 questions
S
Securitization 15 questions Supply 12 questions Segment Reporting 11 questions Service Costing 8 questions Share Valuation 7 questions Security Valuation 7 questions Statutory Audit 7 questions Share-Based Payments 6 questions Service Tax 6 questions Settlement Commission 6 questions Strategic Financial Management 5 questions Shares 5 questions Subsequent Events 4 questions Supply Of Services 4 questions Standard Costing 4 questions Statement Of Cash Flows 3 questions Swaps 3 questions Special Audits 3 questions Service Of Notice 3 questions Salary Income 3 questions Search And Seizure 3 questions Supply Under Gst 3 questions Sebi 3 questions
T
Tax Deduction At Source (Tds) 22 questions Tax Audit 21 questions Tds 18 questions Transfer Pricing 17 questions Taxation Of Charitable Trusts 8 questions Technical Analysis 7 questions Tax Deducted At Source (Tds) 7 questions Tax Liability 7 questions Time Of Supply 7 questions Tax Collection At Source (Tcs) 6 questions Taxation Of Non-Residents 5 questions Trusts 4 questions Tax Collected At Source (Tcs) 4 questions Theoretical Questions 3 questions Taxation 3 questions Threats To Independence 3 questions Total Income Computation 3 questions
V
How to Use Topic-wise Questions
This topic index is built by analyzing actual CA exam papers from 2015-2026. Each topic page shows all questions from past papers testing that concept.
Study Tip: Focus on topics with higher question counts first - these are frequently tested in exams. Topics like Consolidation, Derivatives, and Auditing Standards appear repeatedly across multiple exam sessions.