Are you in search of ICAI CA Final Study Material? Don’t worry you have come to the right place we will give all the details specifically about the CA Final Study Material for New Course and Old Course. ICAI ( The Institute of Chartered accountant of India) has introduced the Updates CA Final Study Material 2021 on their official website. Here we will share with you CA Final Study Material as well as the practice manual. Here you can download the PDF of the CA Final Study Material for May 2021 for both Old and New Syllabus (English and Hindi medium). The updated CA Final Study Material introduced by ICAI on the official website is applicable for May 2021 session. The Institute of Chartered Accountant of India (ICAI) updates the Study material of the CA Final whenever the organisation presents new amendments in the CA Final Syllabus 2021. Candidates also get their CA Final study material at their registered address after confirmation of their CA Final Registration 2021.
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Paper-1: Financial Reporting- CA Final Study Material relevant for May 2021
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| Module 1 | Initial Pages | |
| Chapter 1: Framework for Preparation and Presentation of Financial Statements | ||
| Chapter 2: Ind AS on Presentation of Items in the Financial Statements | Unit 1: Ind AS 1: Presentation of Financial Statements Unit 2: Ind AS 34: Interim Financial Reporting Unit 3: Ind AS 7: Statement of Cash Flows | |
| Chapter 3: Ind AS 115: Revenue from Contracts with Customers | ||
| Chapter 4: Ind AS on Measurement-based on Accounting Policies | Unit 1: Ind AS 8: Accounting Policies, Changes in Accounting Estimates and Errors Unit 2: Ind AS 10: Events after the Reporting Period Unit 3: Ind AS 113: Fair Value Measurement | |
| Chapter 5: Other Indian Accounting Standards | Unit 1: Ind AS 20: Accounting for Government Grants and Disclosure of Government Assistance Unit 2: Ind AS 102: Share-Based Payment | |
| Chapter 6: Ind AS 101: First-time Adoption of Ind AS | ||
| Annexure: Division II of Schedule III to The Companies Act, 2013 | ||
| Module 2 | Initial Pages | |
| Chapter 7: Ind AS on Assets of the Financial Statements | Unit 1: Ind AS 2: Inventories Unit 2: Ind AS 16: Property, Plant and Equipment Unit 3: Ind AS 116: Leases Unit 4: Ind AS 23: Borrowing Costs Unit 5: Ind AS 36: Impairment of Assets Unit 6: Ind AS 38: Intangible Assets Unit 7: Ind AS 40: Investment Property Unit 8: Ind AS 105: Non-Current Assets Held for Sale and Discontinued Operations | |
| Chapter 8: Ind AS 41: Agriculture | ||
| Module 3 | Initial Pages | |
| Chapter 9: Ind AS on Liabilities of the Financial Statements | Unit 1: Ind AS 19: Employee Benefits Unit 2: Ind AS 37: Provisions, Contingent Liabilities and Contingent Assets | |
| Chapter 10: Ind AS on Items impacting the Financial Statements | Unit 1: Ind AS 12: Income Taxes Unit 2: Ind AS 21: The Effects of Changes in Foreign Exchange Rates | |
| Chapter 11: Ind AS on Disclosures in the Financial Statements | Unit 1: Ind AS 24: Related Party Disclosures Unit 2: Ind AS 33: Earnings Per Share Unit 3: Ind AS 108: Operating Segments | |
| Chapter 12: Accounting and Reporting of Financial Instruments | Unit 1: Financial Instruments: Scope and Definitions Unit 2: Classification and Measurement of Financial Assets and Financial Liabilities Unit 3: Financial Instruments: Equity and Financial Liabilities Unit 4: Derivatives and Embedded Derivatives Unit 5: Recognition and Derecognition of Financial Instruments Unit 6: Hedge Accounting Unit 7: Disclosure Comprehensive Illustrations | |
| Module 4 | Initial Pages | |
| Chapter 13: Business Combination and Corporate Restructuring | ||
| Chapter 14: Consolidated and Separate Financial Statements of Group Entities | Unit 1: Introduction to Consolidated and Separate Financial Statements Unit 2: Important Definitions Unit 3: Ind AS 110: Consolidated Financial Statements Unit 4: Consolidation Procedure for Subsidiaries Unit 5: Ind AS 111: Joint Arrangements Unit 6: Ind AS 28: Investments in Associates & Joint Ventures Unit 7: Ind AS 27: Separate Financial Statements Unit 8: Disclosures Test Your Knowledge | |
| Chapter 15: Analysis of Financial Statements | ||
| Chapter 16: Integrated Reporting | ||
| Chapter 17: Corporate Social Responsibility |
Paper 2: Strategic Financial Management- CA Final Study Material 2021
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| Module 1 | Initial Pages |
| Chapter 1: Financial Policy and Corporate Strategy | |
| Chapter 2: Risk Management | |
| Chapter 3: Security Analysis | |
| Chapter 4: Security Valuation | |
| Chapter 5: Portfolio Management | |
| Chapter 6: Securitization | |
| Chapter 7: Mutual Funds | |
| Chapter 8: Derivatives Analysis and Valuation | |
| Chapter 9: Foreign Exchange Exposure and Risk Management | |
| Chapter 10: International Financial Management | |
| Chapter 11: Interest Rate Risk Management | |
| Chapter 12: Corporate Valuation | |
| Chapter 13: Mergers, Acquisitions and Corporate Restructuring | |
| Chapter 14: Startup Finance |
Paper 3: Advanced Auditing and Professional Ethics- CA Final Study Material 2021
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| Module 1 | Initial pages | |
| Chapter 1: Auditing Standards, Statements and Guidance Notes – An Overview | ||
| Chapter-2: Audit Planning, Strategy and Execution | ||
| Chapter 3: Risk Assessment and Internal Control | ||
| Chapter 4: Special Aspects of Auditing in an Automated Environment | ||
| Chapter 5: Company Audit | Annexure: Schedule III to The Companies Act, 2013 | |
| Chapter 6: Audit Reports | ||
| Module 2 | Initial pages | |
| Chapter 7: Audit Committee and Corporate Governance | ||
| Chapter 8: Audit of Consolidated Financial Statements | ||
| Chapter 9: Audit of Banks | ||
| Chapter 10: Audit of Insurance Company | ||
| Chapter 11: Audit of Non-Banking Financial Companies | ||
| Chapter 12: Audit under Fiscal Laws | Unit 1: Audit under Direct Tax Laws Unit 2: Audit under Indirect Tax Laws | |
| Module 3 | Initial pages | |
| Chapter 13: Audit of Public Sector Undertakings | ||
| Chapter 14: Liabilities of Auditor | ||
| Chapter 15: Internal Audit, Management and Operational Audit | ||
| Chapter 16: Due Diligence, Investigation and Forensic Audit | Unit 1: Due Diligence Unit 2: Investigation Unit 3: Forensic Audit | |
| Chapter 17: Peer Review and Quality Review | Unit 1: Peer Review Unit 2: Quality Review | |
| Chapter 18: Professional Ethics | ||
| Auditing Pronouncements | Initial Pages | |
| Part I: Auditing and Assurance Standards | Part A Part B | |
| Part II: Statements |
Also Read: How to become Chartered Accountant in India- Courses, Eligibility, Fees
Paper 4: Corporate and Economic Laws- CA Final Study Material May 2021
Part-I: Corporate Laws
| Module 1 | Initial Pages |
| Section-A: Company Law | Chapter 1: Appointment and Qualifications of Directors Chapter 2: Appointment and Remuneration of Managerial Personnel Chapter 3: Meetings of Board and its Powers Chapter 4: Inspection, Inquiry and Investigation Chapter 5: Compromises, Arrangements and Amalgamations Chapter 6: Prevention of Oppression and Mismanagement Chapter 7: Winding Up Chapter 8: Producer Companies |
| Module 2 | Initial Pages |
| Section-A: Company Law | Chapter 9: Companies incorporated outside India Chapter 10: Miscellaneous Provisions Chapter 11: Compounding of Offences, Adjudication, Special Courts Chapter 12: National Company Law Tribunal and Appellate Tribunal Chapter 13: Corporate Secretarial Practice – Drafting of Notices, Resolutions, Minutes and Reports |
| Section-B: Securities Laws | Chapter 1: The Securities Contract (Regulation) Act, 1956 and the Securities Contract (Regulation) Rules, 1957 Chapter 2: The Securities Exchange Board of India Act, 1992, and SEBI (Listing Obligations and Disclosure Requirement) Regulations, 2015 |
Part-II: Economic Laws
| Module 3 | Initial Pages |
| Chapter 1: The Foreign Exchange Management Act, 1999 | |
| Chapter 2: The Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 | |
| Chapter 3: The Prevention of Money Laundering Act, 2002 | |
| Chapter 4: Foreign Contribution Regulation Act, 2010 | |
| Chapter 5: The Arbitration and Conciliation Act, 1996 | |
| Chapter 6: The Insolvency and Bankruptcy Code, 2016 |
Paper 5: Strategic Cost Management and Performance Evaluation (CA Final Study Material)
Part-A: Strategic Cost Management and Decision Making
| Initial Pages |
| Chapter 1: Introduction to Strategic Cost Management |
| Chapter 2: Modern Business Environment |
| Chapter 3: Lean System and Innovation |
| Chapter 4: Cost Management Techniques |
| Chapter 5: Cost Management for Specific Sector |
| Chapter 6: Decision Making |
| Chapter 7: Pricing Decision |
| Appendix |
Part-B: Performance Evaluation and Control
| Initial Pages |
| Chapter 8: Performance Measurement and Evaluation |
| Chapter 9: Divisional Transfer Pricing |
| Chapter 10: Strategic Analysis of Operating Income |
| Chapter 11: Budgetary Control |
| Chapter 12: Standard Costing |
| Appendix |
Part-C: Case Study
| Initial Pages |
| Chapter 13: Case Study |
Paper 6- Elective Papers (CA Final Study Material)
Paper 6A: Risk Management
| Initial Pages |
| Chapter 1: Introduction to Risk |
| Chapter 2: Source and Evaluation of Risks |
| Chapter 3: Risk Management |
| Chapter 4: Evaluation of Risk Management Strategies |
| Chapter 5: Risk Model |
| Chapter 6: Credit Risk Measurement and Management |
| Chapter 7: Risk associated with Corporate Governance |
| Chapter 8: Enterprise Risk Management |
| Chapter 9: Operational Risk Management |
Paper: 6B Financial Services and Capital Markets
| Part-A | Initial Pages |
| Chapter 1: Global Financial Markets | |
| Chapter 2: Impact of various policies of Financial Markets | |
| Chapter 3: Capital Market – Primary | |
| Chapter 4: Capital Market – Secondary | |
| Chapter 5: Money Market | |
| Chapter 6: Institutions and Intermediaries | |
| Chapter 7: Commodity Market | |
| Chapter 8: Banking as Source of Capital Including NBFCs | |
| Chapter 9: Mutual Funds | |
| Chapter 10: Private Equity | |
| Chapter 11: Investment Banking | |
| Chapter 12: Credit Rating | |
| Chapter 13: Treasury Operations | |
| Chapter 14: Risk Management | |
| Chapter 15: Credit Derivatives | |
| Chapter 16: Leasing | |
| Chapter 17: Factoring | |
| Part-B | Initial Pages |
| Chapter 1: SEBI (ICDR) Regulations, 2018 | |
| Chapter 2: SEBI (LODR) Regulations, 2015 | |
| Chapter 3: SEBI (Prohibition of Insider Trading) Regulations, 2015 | |
| Chapter 4: SEBI (Buy Back of Securities) Regulations, 2018 | |
| Chapter 5: SEBI (Mutual Funds) Regulations, 1996 |
Paper 6C: International Taxation
| Initial Pages |
| Chapter 1: Transfer Pricing |
| Chapter 2: Non-resident Taxation |
| Chapter 3: Double Taxation Relief |
| Chapter 4: Advance Rulings |
| Chapter 5: An Overview of the Black Money and the Imposition of Tax Law |
| Chapter 6: Taxation of E-Commerce Transactions |
| Chapter 7: Tax Treaties: Overview, Features, Application, and Interpretation |
| Chapter 8: Anti Avoidance Measures |
| Chapter 9: Overview of Model Tax Conventions |
| Annexure to Study Material |
Paper 6D: Economic Laws
| Chapter 1: World Trade Organization | |
| Chapter 2: The Competition Act, 2002 | |
| Chapter 3: The Real Estate (Regulation & Development) ACT, 2016 | |
| Chapter 4: Insolvency and Bankruptcy Code, 2016 | |
| Chapter 5: Prevention of Money Laundering Act, 2002 | |
| Chapter 6: The Foreign Exchange Management Act, 1999 | |
| Chapter 7: Prohibition of Benami Property Transactions Act, 1988 | |
| Significant Amendments | |
| Case Study – 1 | Solution to Case Study – 1 |
| Case Study – 2 | Solution to Case Study – 2 |
| Case Study – 3 | Solution to Case Study – 3 |
| Case Study – 4 | Solution to Case Study – 4 |
| Case Study – 5 | Solution to Case Study – 5 |
| Case Study – 6 | Solution to Case Study – 6 |
| Case Study – 7 | Solution to Case Study – 7 |
Paper 6E: Global Financial Reporting Standards
| Significant Differences between IFRS and US GAAP | |
| GFRS Case Study-1 | Solution to GFRS Case Study-1 |
| GFRS Case Study-2 | Solution to GFRS Case Study-2 |
| GFRS Case Study-3 | Solution to GFRS Case Study-3 |
| GFRS Case Study-4 | Solution to GFRS Case Study-4 |
| GFRS Case Study-5 | Solution to GFRS Case Study-5 |
| GFRS Case Study-6 | Solution to GFRS Case Study-6 |
Paper 6F: Multidisciplinary Case Study
| Case Study-1 | Solution to Case Study-1 |
| Case Study-2 | Solution to Case Study-2 |
| Case Study-3 | Solution to Case Study-3 |
| Case Study-4 | Solution to Case Study-4 |
| Case Study-5 | Solution to Case Study-5 |
| Case Study-6 | Solution to Case Study-6 |
| Case Study-7 | Solution to Case Study-7 |
Paper 7: Direct Tax Laws and International Taxation (CA Final Study Material)
Part I: Direct Tax Laws
| Module 1 | Initial Pages |
| Chapter 1: Basic Concepts | |
| Chapter 2: Residence and Scope of Total Income | |
| Chapter 3: Incomes which do not form part of Total Income | |
| Chapter 4: Salaries | |
| Chapter 5: Income from House Property | |
| Chapter 6: Profits and Gains of Business or Profession | |
| Chapter 7: Capital Gains | |
| Chapter 8: Income from Other Sources | |
| Annexure | |
| Module 2 | Initial Pages |
| Chapter 9: Income of Other Persons included in assessee’s Total Income | |
| Chapter 10: Aggregation of Income, Set-Off and Carry Forward of Losses | |
| Chapter 11: Deductions from Gross Total Income | |
| Chapter 12: Assessment of Various Entities | |
| Chapter 13: Charitable or Religious Trusts and Institutions, Political Parties and Electoral Trusts | |
| Chapter 14: Tax Planning, Tax Avoidance & Tax Evasion | |
| Module 3 | Initial Pages |
| Chapter 15: Deduction, Collection and Recovery of Tax | |
| Chapter 16: Income-tax Authorities | |
| Chapter 17: Assessment Procedure | |
| Chapter 18: Appeals and Revision | |
| Chapter 19: Settlement of Tax Cases | |
| Chapter 20: Penalties | |
| Chapter 21: Offences and Prosecution | |
| Chapter 22: Liability in Special Cases | |
| Chapter 23: Miscellaneous Provisions | |
| Annexure |
Part II: International Taxation
| Module 4 | Initial Pages |
| Chapter 1: Transfer Pricing and Other Provisions to check Avoidance of Tax | |
| Chapter 2: Non-Resident Taxation | |
| Chapter 3: Double Taxation Relief | |
| Chapter 4: Advance Rulings | |
| Chapter 5: Equalisation Levy | |
| Chapter 6: Application and Interpretation of Tax Treaties | |
| Chapter 7: Fundamentals of Base Erosion and Profit Shifting | |
| Chapter 8: Overview of Model Tax Conventions | |
| Annexure |
Paper 8: Indirect Tax Laws CA Final Study Material May 2021
Part-I Goods and Services Tax
| Module 1 | Initial Pages | |
| Chapter 1: GST in India – An Introduction | ||
| Chapter 2: Supply under GST | ||
| Chapter 3: Charge of GST | ||
| Chapter 4: Exemptions from GST | ||
| Chapter 5: Place of Supply | ||
| Chapter 6: Time of Supply | ||
| Chapter 7: Value of Supply | ||
| Module 2 | Initial Pages | |
| Chapter 8: Input Tax Credit | ||
| Chapter 9: Registration | ||
| Chapter 10: Tax Invoice, Credit and Debit Notes | ||
| Chapter 11: Accounts and Records; E-way Bill | ||
| Chapter 12: Payment of Tax | Unit 1: Payment of Tax, Interest and Other Amounts Unit 2: Tax Deduction at Source and Collection of Tax at Source | |
| Chapter 13: Returns | ||
| Module 3 | Initial Pages | |
| Chapter 14– Import And Export Under Gst | ||
| Chapter 15– Refunds | ||
| Chapter 16– Job Work | ||
| Chapter 17- Assessment And Audit | ||
| Chapter 18- Inspection, Search, Seizure And Arrest | ||
| Chapter 19- Demands And Recovery | ||
| Chapter 20- Liability to Pay Tax in Certain Cases | ||
| Chapter 21- Offences And Penalties | ||
| Chapter 22- Appeals And Revisions | ||
| Chapter 23- Advance Ruling | ||
| Chapter 24- Miscellaneous Provisions |
Part-II Customs & FTP
| Module 4 | Initial Pages | |
| Chapter 1: Levy of and Exemptions from Customs Duty | Unit I: Introduction to |
