CA Course Final syllabus/Duration

1. CA Course Final syllabus/Duration Source​:- https://sites.google.com/site/caupdatess/ca-course-duration/a-course-f inal-syllabus-duration Chartered accountant is one of the hardest papers in India. But it is also one of the best rewarding careers. But many students leave this course in the middle. In this article, we will tell you ca final course duration and ca final course syllabus. Ca course duration is 4.5 years approx. But to pass ca final course in 4.5 years you have to clear all the exams in first attempts. If you fail in any exam your​​ca final course duration​​time will increase. Generally, people think ca foundation is very difficult course and takes a very long time. But students who prepare with proper strategies can clear the CA exam in the first attempt.

2. CA Final CA Final Syllabus (Group 1) Serial Number Subjects Paper 1 Financial Reporting (100 Marks) 3Hours CA Final Syllabus Paper 1 1. Framework for preparation and presentation of financial statements according to Indian Accounting Standards (Ind AS) 2. Application of Indian Accounting Standards (Ind AS) With reference to to general purpose financial statement. ● Indian Accounting Standards on first time adoption of Indian Accounting Standards. ● Indian Accounting Standards on the presentation of items in the financial statements. ● Indian Accounting Standards on Measurement-based on accounting policies. ● Indian Accounting Standards on the income statement. ● Indian Accounting Standards on Assets and liabilities of the financial statement including industry-specific ind AS. ● Indian Accounting Standards on items impacting the financial statement. ● Indian Accounting Standards on disclosures in the financial statements. ● Other Indian Accounting Standards. 3. Indian Accounting standards on Group Accounting.

3. ● Business combinations and accounting for corporate restructuring (AS per Ind AS) ● Consolidated and separate financial statements as per Indian Accounting Standards. 4. Accounting and Reporting of Financial Instruments (As per Accounting Standards) 5. Analysis of financial statements 6. Integrated Reporting 7. Corporate Social Responsibility reporting Paper 2 Strategic Financial Management (100 Marks) CA Final syllabus Paper 2 1. Financial Policy and Corporate Strategy 2. Indian Financial System 3. Risk Management 4. Security Analysis 5. Security Valuation 6. Portfolio Management 7. Securitization 8. Mutual Fund 9. Derivatives Analysis and Valuation 10. Foreign Exchange Exposure and Risk Management 11. International Financial Management 12. Interest Rate Risk Management 13. Corporate Valuation 14. Mergers, Acquisitions and Corporate Restructuring 15. International Financial Centre (IFC) 16. Startup Finance 17. Small & Medium Enterprises Paper 3 Advanced Auditing and Professional Ethics (100 Marks) CA Final Syllabus Paper 3 1. Auditing Standards, Statements, and Guidance Notes:

4. 2. Audit Planning, Strategy, and Execution 3. Risk Assessment and Internal Control 4. Special aspects of Auditing in Automated Environment 5. Audit of Limited Companies 6. Audit Reports 7. Certificates for Special Purpose Engagement & Audit Reports. 8. Audit Committee and Corporate Governance. 9. Audit of Consolidated Financial Statements 10.Features of audit of Banks, Insurance & Non-Banking Financial Companies. 11. Audit under Fiscal Laws 12. Special Audit Assignments 13. Audit of Public Sector Undertakings 14. Liabilities of Auditors 15. Internal Audit, Management, and Operational Audit 16. Due Diligence, Investigation and Forensic Audit 17. Peer Review and Quality Review 18. Professional Ethics Paper 4 Corporate and Economic Laws (100 Marks) CA Final Syllabus Paper 4 1. Rules framed there under in its entirety with specific reference to section 149 onwards and The Companies Act, 2013. Corporate Secretarial Practice– Minutes, Drafting of Notices, Reports and Resolutions SECTION B: SECURITIES LAWS significant provisions of select securities laws 1. The Securities Contract Act, 1956 and the Securities Contract Rules, 1957 2. The Securities Exchange Board of India Act, 1992, SEBI and Regulations, 2009 and SEBI (Listing Obligations and Disclosure Requirement) Regulations, 2015 PART II: ECONOMIC LAWS (30 MARKS)

5. 1. The Foreign Exchange Management Act, 1999 2. The Securitisation and Enforcement of Security Interest Act, 200 Reconstruction of Financial Assets 3. The Prevention of Money Laundering Act, 2002 4. Foreign Contribution Regulation Act, 2010 5. The Arbitration and Conciliation Act, 1996 6. The Insolvency and Bankruptcy Code, 2016 CA Final Syllabus (Group 2) Serial Number Subjects Paper 5 Strategic Cost Management and Performance Evaluation (Marks 100) CA Final Syllabus Paper 5 PART‒A STRATEGIC COST MANAGEMENT AND DECISION MAKING 1. Introduction to Strategic Cost Management 2. Modern Business Environment 3. Lean System and Innovation 4. Cost Management Techniques 5. Cost Management for Specific Sectors Sub Part‒II Strategic Decision Making 1. Decision Making 2. Pricing Strategies/ Decisions PART‒B PERFORMANCE EVALUATION AND CONTROL Sub Part‒I Performance Evaluation and Reporting 1. Performance Measurement and Evaluation 2. Divisional Transfer Pricing 3. Strategic Analysis of Operating Income Sub Part‒II Managerial Control 1. Budgetary Control 2. Standard Costing PART ‒ C CASE STUDY

6. 1. Case Study (covering Course Concepts) General Note Paper 6A Risk Management (100 Marks) CA final Syllabus PAPER 6A scenarios. 1. Introduction to risk 2. Source and evaluation of risks 3. Risk management 4. Quantitative analysis 5. Risk model 6. Credit risk measurement and management 7. Risk associated with corporate governance 8. Enterprise Risk Management 9. Operational Risk Management Paper 6B Financial Services and Capital Markets (100 Marks) CA final Syllabus PAPER 6B 1. Global Financial Markets 2. Impact of various Policies of Financial Markets 3. Capital Market - Primary 4. Capital Market - Secondary 5. Money Market 6. Institutions and Intermediaries 7. Commodity Market 8A. Banking – Management 8B. Banking as source of Capital including NBFCs 9. Mutual Funds 10. Private Equity 11. Investment Banking 12. Credit Rating 13. Treasury Operations 14. Risk Management 15. Credit Derivatives 16. SEBI Guidelines Paper 6C International Taxation(100 Marks)

7. CA final Syllabus PAPER 6C Part I - Taxation of International Transactions and Non-resident Taxation in India 1. Transfer Pricing provisions under the Income-tax Act, 1961 2 Other Provisions relating to taxation of international transactions and nonresident taxation under the Income-tax Act, 1961 3. Law and Procedures under the Black Money and Imposition of Tax Act, 2015 Part II - Other aspects of International Taxation 1. Overview of Model Tax Conventions 2. Tax treaties, Application, and Interpretation 3. Anti-Avoidance Measures 4. Taxation of E-Commerce Transactions Paper 6D Economic Laws (100 Marks) CA final Syllabus PAPER 6D 1. Functions Settlement Mechanism, World Trade Organization covering its Role,and Dispute Principles 2. Competition Act, 2002 and Rules/ Regulations 3. Real Estate Act, 2016(Regulation and Development) Central Act and Rules Regulations] 4.Rules/ Regulations and Insolvency Bankruptcy Code, 2016 5. Prevention of Money Laundering Act, 2002 and Rules/ Regulations 6. Rules and Regulations and Foreign Exchange Management Act, 1999 7. Prohibition of Benami Property Transactions Act, 1988 and Rules/ Regulations Paper 6E Global Financial Reposting Students (100 Marks) CA final Syllabus PAPER 6E 1. Conceptual Framework for Financial Reporting as per International Financial Reporting Standards

8. 2. Application of International Financial Reporting Standards 3. Significant differences between IFRS and US GAAPs Paper 6F Multidisciplinary Case Study (100 Marks) CA final Syllabus PAPER 6F This paperf include Case Studies covering the following areas: 1. Financial Accounting and Reporting 2. Audit and Assurance 3. Taxation 4. Finance and Financial Management 5. Management Accounting 6. Corporate Laws 7. Business Strategy and Management Paper 7 Direct Tax Laws & International Taxation (100 Marks) CA final Syllabus PAPER 7 1. Basis of charge, income which do not form part of total income, heads of income, income of other persons included in assessee’s total income,residential status, aggregation of income,reliefs set-off and carry forward of losses, deductions from gross total income and , rebates 2. Special provisions related to companies and certain persons other than a company 3. Provisions relating to charitable ,religious trust, institutions,political parties, and electoral trusts 4. Tax Planning, Tax Avoidance & Tax Evasion 5. Collection & Recovery of Tax, Refunds 6. Income-tax Authorities, Appeals, Revision, and Procedure for assessment 7. Settlement of Tax Cases,Offences, Prosecution Penalties 8. Liability in Special Cases 2

9. 9. Miscellaneous Provisions and Other Provisions 3 1 Including firms, LLPs, Trusts, AOPs, BOIs, Securitisation Trusts, Business Trusts, Investment Fund etc. 2 Representative assessees, Executors etc. 3 At the Final the entire income-tax law is included. Any residuary provision under the Income-tax Act, 1961 Part II: International Taxation. 1. Taxation of international transactions and Non-resident taxation 2. Overview of Model Tax Conventions --OECD and UN 3. Application and interpretation of Tax Treaties 4. Fundamentals of Base Erosion and Profit Shifting Paper 8 Indirect Tax Laws (100 Marks) CA final Syllabus PAPER 8 Part-I: Goods and Services Tax 1. Goods and Services Tax , Law as contained in the Central Goods and Services Tax Act, 2017 and Integrated Goods and Services Tax Act, 2017 (i) Constitutional aspects (ii) Levy and collection of CGST and IGST – Application of CGST/IGST law; Concept of supply including composite and mixed supplies, supplies in territorial waters, inter-State supply, intra-State supply,Composition levy ; Charge of taxn and, Exemption from tax (iii) Place of supply (iv) Time and Value of supply (v) Input tax credit (vi) Computation of GST liability (vii) Procedures under Goods and Service Tax – All procedures including registration, tax invoice, credit and debit notes, electronic way bill, accounts and records, returns, payment of tax including reverse charge, refund, job work

10. (viii) Provisions relating to electronic commerce (ix) Liability to pay in certain cases (x) Administration of GST; Assessment and Audit (xi) Inspection, Search, Seizure and Arrest (xii) Demand and Recovery (xiii) Offences and Penalties (xiv) Advance Ruling (xv) Appeals and Revision (xvi) Other provisions 1 Part-II: Customs & FTP (25 Marks) 1. Customs Tariff Act, 1975 , Customs Law as contained in the Customs Act, 1962 2. The entire CGST and IGST laws are included in the syllabus at the Final level. Any residuary provision under the CGST Act, 2017 and IGST Act, 2017specific provisions, would be covered under “Other provisions”. Further, if any new Chapter is included in the CGST Act, 2017 and IGST Act, 2017, the syllabus include the provisions relating thereto. 3. Foreign Trade Policy to the extent relevant to the indirect tax laws Conclusion Here we have given all the information regarding ca Final course syllabus and ca course duration. There are two groups in CA final course. CA final course is not easy. Candidate have to work hard in this course.