The CA Final 2026 exam syllabus topics are Financial Reporting, Advanced Auditing and Professional Ethics, Risk Management, Multidisciplinary Case Study, Indirect Tax Laws, Strategic Cost Management and Performance Evaluation, and many more.
Table of Contents
The CA Final 2026 exam syllabus consists of 6 papers in total. The paper names are Financial Reporting, Advanced Financial Management, Advanced Auditing, Assurance, and Professional Ethics, Direct Tax Laws and International Taxation, Indirect Tax Laws, and Integrated Business Solutions.
The syllabus topics of the CA Final 2026 exam papers are Inspection, Search, Seizure and Arrest, Input Tax Credit, Supply under GST, Application and Interpretation of Tax Treaties, Miscellaneous Provisions, Assessment of Trusts and Institutions, Political, Aggregation of Income, Set Off or Carry Forward of Losses, and many more.
CA Final Exam Topics-Wise Syllabus Structure 2026
The topic-wise syllabus of the CA Final exam 2026 is provided here in the table below for your reference. The syllabus topics are mentioned for both group 1 and group 2 papers.
CA Final 2026 Group 1 Syllabus Topics
The syllabus topics of the CA Final 2026 exam for group 1 are shared here for your guidance.
Paper 1: Financial Reporting
The syllabus chapters of the paper 1 of the CA Final exam are listed below.
- Introduction to Indian Accounting Standards
- Conceptual Framework for Financial Reporting under Indian Accounting Standards (Ind AS)
- Ind AS on Presentation of General Purpose Financial Statements
- Ind AS on Measurement based on Accounting Policies
- Ind AS 115 “Revenue from Contracts with Customers”
- Annexure: Division II of Schedule III to the Companies Act, 2013
- Ind AS on Assets of the Financial Statements
- Other Indian Accounting Standards
- Ind AS on Liabilities of the Financial Statements
- Ind AS on Items impacting the Financial Statements
- Ind AS on Disclosures in the Financial Statements
- Accounting and Reporting of Financial Instrument
- Ind AS 103 “Business Combinations”
- Consolidated and Separate Financial Statements of Group Entities
- Ind AS 101 “First-time Adoption of Ind AS”
- Analysis of Financial Statements
- Professional and Ethical Duty of a Chartered Accountant
- Accounting and Technology
Paper 2: Advanced Financial Management
Check out the syllabus chapters for the paper 2 of the CA Final exam given here.
- Financial Policy and Corporate Strategy
- Risk Management
- Advanced Capital Budgeting Decisions
- Security Analysis
- Security Valuation
- Portfolio Management
- Securitization
- Mutual Funds
- Derivatives Analysis and Valuation
- Foreign Exchange Exposure and Risk Management
- International Financial Management
- Interest Rate Risk Management
- Business Valuation
- Mergers, Acquisitions and Corporate Restructuring
- Startup Finance
Paper 3: Advanced Auditing, Assurance, and Professional Ethics
The topic details of the CA Final exam for paper 3 is given here.
Module 1:
- Quality Control
- General Auditing Principles and Auditors Responsibilities
- Audit Planning, Strategy and Execution
- Materiality, Risk Assessment and Internal Control
- Audit Evidence
- Completion and Review
- Reporting
Module 2:
- Specialised Areas
- Audit-related Services
- Review of Financial Information
- Prospective Financial Information and Other Assurance Services
- Digital Auditing & Assurance
- Group Audits
- Special Features of Audit of Banks & Non-Banking Financial Companies
Module 3:
- Overview of Audit of Public Sector Undertakings
- Internal Audit
- Due Diligence, Investigation & Forensic Accounting
- Emerging Areas: Sustainable Development Goals (SDG) & Environment, Social and Governance (ESG) Assurance
- Professional Ethics & Liabilities of Auditors
CA Final 2026 Group 2 Syllabus Topics
The syllabus topics of the CA Final 2026 exam for group 2 are shared here for your guidance.
Paper 4: Direct Tax Laws & International Taxation
The syllabus topics of the paper 4 of the CA Final examination are listed below.
Module 1:
- Basic Concepts
- Incomes which do not form part of Total Income
- Profits and Gains of Business or Profession
- Capital Gains
- Income from Other Sources
- Income of Other Persons included in Assessee’s Total Income
- Aggregation of Income, Set Off or Carry Forward of Losses
- Deductions from Gross Total Income
Module 2:
- Assessment of Various Entities
- Assessment of Trusts and Institutions, Political Parties and Other Special Entities
- Tax Planning, Tax Avoidance and Tax Evasion
- Taxation of Digital Transactions
- Crossword Puzzle
Module 3:
- Deduction, Collection and Recovery of Tax
- Income Tax Authorities
- Assessment Procedure
- Appeals and Revision
- Dispute Resolution
- Miscellaneous Provisions
- Provisions to Counteract Unethical Tax Practices
- Tax Audit and Ethical Compliances
- Questions based on Significant Select Cases
- Crossword Puzzle
Module 4:
- Non Resident Taxation
- Double Taxation Relief
- Advance Rulings
- Transfer Pricing
- Fundamentals of BEPS
- Application and Interpretation of Tax Treaties
- Overview of Model Tax Conventions
- Latest Developments in International Taxation
- Annexure
- Crossword Puzzle
Paper 5: Indirect Tax Laws
Check out the syllabus topics of the CA Final paper 5 shared below.
Module 1:
- Supply under GST
- Charge of GST
- Place of Supply
- Exemptions from GST
- Time of Supply
- Value of Supply
Module 2:
- Input Tax Credit
- Registration
- Tax Invoice, Credit and Debit Notes
- Accounts and Records; E-way Bill
- Payment of Tax
- Electronic Commerce Transactions
- Returns
Module 3:
- Import and Export Under GST
- Refunds
- Job Work
- Assessment and Audit
- Inspection, Search, Seizure and Arrest
- Demands and Recovery
- Liability to Pay in Certain Cases
- Offences and Penalties and Ethical Aspects under GST
- Appeals and Revision
- Advance Ruling
- Miscellaneous Provisions
- Customs and FTP
Module 4:
- Levy of and Exemptions from Customs Duty
- Types of Duty
- Classification of Imported and Export Goods
- Valuation under the Customs Act, 1962
- Importation and Exportation of Goods
- Warehousing
- Refund
- Foreign Trade Policy
Paper 6: Integrated Business Solutions (Multidisciplinary Case Study with Strategic Management)
- Case Studies
CA Final Exam Syllabus 2026: PDF Download Link
The direct link to access the CA Final exam syllabus PDF 2026 has been provided here in the table below. You must check out the link and download the syllabus to prepare well for your upcoming examination.
| Particulars | Link |
| CA Final 2026 Exam Syllabus PDF | Download PDF |
Check CA Final Related Articles:
CA Final Exam Pattern 2026: Check Details
Check out the exam structure of the CA Final 2026 session provided below for your reference. The table shared will help you learn about the CA Final exam pattern in detail.
| Particulars | Details |
| Exam Mode | Pen and Paper (Offline Mode) |
| Total Groups | Two: Group 1 and 2 |
| Exam Duration |
Paper 1 to 5: 3 hours Paper 6: 4 hours |
| Exam Style |
Paper 1 to 5: Closed-Book Examination Paper 6: Open Book Examination |
| Total Number of Papers | 6 (3 for each group) |
| Marking Scheme |
Paper 1 to 5: 30 marks for MCQ + 70 marks for descriptive Paper 6: 40 marks for MCQ + 60 marks for descriptive |
| Total Marks | 600 (100 marks for each paper) |
| Negative Marking | No |
Conclusion
You must check out the CA Final exam syllabus 2026 topics provided in detail here for your guidance. The CA Final exam consists of 6 papers, which are divided into two groups. Group 1 consists of Papers 1 to 3, and Group 2 consists of Papers 4 to 6.
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