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CA Final Syllabus Nov 2022- Subject Wise
Given below is the detailed subject-wise CA final syllabus for the upcoming 2022 examinations. For better preparation for the CA final exam in Nov 2022, go through the syllabus carefully.
Paper 1: Financial Reporting Syllabus
(One paper – Three hours – 100 marks)
| 1 | Framework for Preparation and Presentation of Financial Statements |
| 2 | Application of Indian Accounting Standards (Ind AS) |
| 3 | Indian Accounting Standards on Group Accounting |
| 4 | Accounting and Reporting of Financial Instruments (as per Ind AS) |
| 5 | Analysis of Financial Statements |
| 6 | Integrated Reporting |
| 7 | Corporate Social Responsibility Reporting |
Paper 2: Strategic Financial Management Syllabus
(One paper – Three hours – 100 marks)
| 1 | Financial Policy and Corporate Strategy |
| 2 | Risk Management |
| 3 | Security Analysis |
| 4 | Security Valuation |
| 5 | Portfolio Management |
| 6 | Securitization |
| 7 | Mutual Fund |
| 8 | Derivatives Analysis and Valuation |
| 9 | Foreign Exchange Exposure and Risk Management |
| 10 | International Financial Management |
| 11 | Interest Rate Risk Management |
| 12 | Corporate Valuation |
| 13 | Mergers, Acquisitions and Corporate Restructuring |
| 14 | Startup Finance |
Paper 3: Advanced Auditing and Professional Ethics Syllabus
(One paper – Three hours – 100 marks)
| 1 | Auditing Standards, Statements and Guidance Notes |
| 2 | Audit Planning, Strategy and Execution |
| 3 | Risk Assessment and Internal Control |
| 4 | Special aspects of Auditing in an Automated Environment |
| 5 | Audit of Limited Companies |
| 6 | Audit Reports |
| 7 | Audit Committee and Corporate Governance |
| 8 | Audit of Consolidated Financial Statements |
| 9 | Special features of audit of Banks, Insurance & Non Banking Financial Companies |
| 10 | Audit under Fiscal Laws |
| 11 | Audit of Public Sector Undertakings |
| 12 | Liabilities of Auditors |
| 13 | Internal Audit, Management and Operational Audit |
| 14 | Due Diligence, Investigation and Forensic Audit |
| 15 | Peer Review and Quality Review |
| 16 | Professional Ethics |
Paper 4: Corporate and Economic Law Syllabus
(One paper – Three hours – 100 marks)
Part 1 Corporate Law
Section A: Company Law
| 1 | The Companies Act, 2013 |
| 2 | Corporate Secretarial Practice |
Section B: Securities Law
Part 2 : Economic Law
| 1 | The Foreign Exchange Management Act, 1999 |
| 2 | The Securitisation and Reconstruction of Financial Assets and Enforcement ofSecurity Interest Act, 2002 |
| 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 |
Paper 5 : Cost Management Syllabus
Part A: Strategic Cost Management and Decision Making
Sub Part A: Strategic Cost Management
| 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 B: Decision Making
| 1 | Decision Making |
| 2 | Pricing Strategies/ Decisions |
Paper 6: Management Information and Control Systems Syllabus
(One paper – Three hours – 100 marks)
Part B: Performance Evaluation and Control
Sub Part 1: Performance Evaluation and Reporting
| 1 | Performance Measurement and Evaluation |
| 2 | Divisional Transfer Pricing |
| 3 | Strategic Analysis of Operating Income |
Sub Part 2: Managerial Control
| 1 | Budgetary Control |
| 2 | Standard Costing |
Part C: Case Study
Paper 6A: Risk Management (100 Marks)
| 1 | Introduction to risk |
| 2 | Source and evaluation of risks |
| 3 | Risk management |
| 4 | Evaluation of Risk Management Strategies |
| 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
| 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 |
| 8 | 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 | Leasing Decisions |
| 17 | Factoring |
| 18 | SEBI Guidelines |
Paper 6C: International Taxation (100 Marks)
Part 1: International Taxation 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 non-resident taxationunder the Income-tax Act, 1961 |
| 3 | Law and Procedures under the Black Money (Undisclosed Foreign Income and Assets) andImposition of Tax Act, 2015 |
Part 2: 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: Economics Law (100 Marks)
| 1 | World Trade Organization (WTO) covering its Role, Principles, Functions andDispute Settlement Mechanism |
| 2 | Competition Act, 2002 and Rules/ Regulations |
| 3 | Real Estate (Regulation and Development) Act, 2016 [Central Act and Rules/ Regulations] |
| 4 | Insolvency and Bankruptcy Code, 2016 and Rules/ Regulations |
| 5 | Prevention of Money Laundering Act, 2002 and Rules/ Regulations |
| 6 | Foreign Exchange Management Act, 1999 and Rules/ Regulations |
| 7 | Prohibition of Benami Property Transactions Act, 1988 and Rules/ Regulations |
Paper 6E: Global Financial Reporting Standards (100 Marks)
| 1 | Conceptual Framework for Financial Reporting as per IFRS |
| 2 | Application of International Financial Reporting Standards |
| 3 | Significant differences between IFRS and US GAAPs |
Paper 6F: Multidisciplinary Case Study (100 Marks)
| 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 Law and International Taxation
Part 1: Direct Tax Law
| 1 | Basis of charge, residential status, income which do not form part of total income, heads of income, income of other persons included in assessee’s total income, aggregation of income, set-off and carry forward of losses, deductions from gross total income, rebates and reliefs |
| 2 | Special provisions relating to companies and certain persons other than a company |
| 3 | Provisions relating to charitable and religious trust and institutions, political parties and electoral trusts |
| 4 | Tax Planning, Tax Avoidance & Tax Evasion |
| 5 | Collection & Recovery of Tax, Refunds |
| 6 | Income-tax Authorities, Procedure for assessment, Appeals and Revision |
| 7 | Settlement of Tax Cases, Penalties, Offences & Prosecution |
| 8 | Liability in Special Cases |
| 9 | Miscellaneous Provisions and Other Provisions |
Part 2: International Taxation
| 1 | Taxation of international transactions and Non-resident taxation |
| 2 | Overview of Model Tax Conventions – OECD & UN |
| 3 | Application and interpretation of Tax Treaties |
| 4 | Fundamentals of Base Erosion and Profit Shifting |
PAPER 8 : Indirect Tax Laws Syllabus
Part-I: Goods and Services Tax (75 Marks)
| 1 | Introduction to GST in India including Constitutional aspects |
| 2 | Levy and collection of CGST and IGST |
| 3 | Place of supply |
| 4 | Time and Value of supply |
| 5 | Input tax credit |
| 6 | Computation of GST liability |
| 7 | Procedures under GST including registration, tax invoice, credit and debit notes,electronic way bill, accounts and records, returns, payment of tax including tax deduction at source andtax collection at source, refund, job work |
| 8 | Liability to pay in certain cases |
| 9 | Administration of GST; Assessment and Audit |
| 10 | Inspection, Search, Seizure and Arrest |
| 11 | Demand and Recovery |
| 12 | Offences and Penalties |
| 13 | Advance Ruling |
| 14 | Appeals and Revision |
| 15 | Other provisions |
Part 2: Customs and FTPs (25 Marks)
| 1 | Customs Law as contained in the Customs Act, 1962 and the Customs Tariff Act, 1975 |
| 2 | Foreign Trade Policy to the extent relevant to the indirect tax laws |
New CA Final Syllabus
You can download the PDF version of the new CA Final Syllabus for which the links are given below according to the subjects.
You can watch a few demo lectures by SuperProfs for CA and see if you would want to consider subscribing to our video series for a better shot at clearing the CA Examination. https://blog.superprofs.com/ca/how-to-prepare-for-ca-final-risk-management/
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Also Read :
How To Prepare For Strategic Cost Management And Performance Evaluation
How To Prepare For CA Final Strategic Financial Management
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