CA Final Syllabus 2026: Group 1 & Group 2 Subjects, Paper-wise Syllabus

The CA Final syllabus 2026 prescribed by the Institute of Chartered Accountants of India (ICAI) follows the New Scheme of Education and Training. It is designed to help students develop advanced knowledge in financial reporting, auditing, taxation, strategic finance, and business problem-solving before qualifying as a Chartered Accountant.

The CA Final course consists of 6 papers, divided into Group 1 and Group 2, with each paper carrying 100 marks. Candidates can appear for one group or both groups in the same examination session, depending on their preparation and eligibility.

CA Final Syllabus 2026 Highlights

How Many Subjects Are There in CA Final?

The CA Final syllabus under the ICAI New Scheme includes 6 subjects. These subjects are divided equally into Group 1 and Group 2, with 3 papers in each group.

CA Final Subject Structure:

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CA Final Group 1 Subjects

Group 1 builds a strong foundation in accounting, finance, and auditing. These subjects prepare students to handle financial reporting, corporate finance, audit engagements, and professional responsibilities expected from Chartered Accountants.

Paper 1: Financial Reporting

Financial Reporting is one of the most important papers in the CA Final syllabus. It focuses on preparing and analysing financial statements in accordance with the latest accounting standards prescribed by ICAI.

Students learn how businesses prepare financial statements, report complex transactions, and comply with corporate reporting requirements.

Major Topics Covered

• Indian Accounting Standards (Ind AS)
• Consolidated Financial Statements
• Financial Instruments
• Business Combinations
• Corporate Financial Reporting
• Accounting for Group Entities
• Share-based Payments

Skills Developed

After studying this paper, students gain knowledge of:

• Advanced accounting principles
• Corporate financial reporting
• Financial statement analysis
• Application of Ind AS
• Professional judgement in financial reporting

Paper 2: Advanced Financial Management

Advanced Financial Management develops decision-making skills required for finance professionals. The paper focuses on investment analysis, corporate finance, business valuation, risk management, and strategic financial planning.

It combines theoretical concepts with practical business applications to help students evaluate financial decisions in different business situations.

Major Topics Covered

• Financial Policy and Corporate Strategy
• Capital Budgeting
• Business Valuation
• Security Analysis
• Portfolio Management
• Mergers and Acquisitions
• Risk Management
• International Financial Management

Skills Developed

Students learn to:

• Evaluate investment opportunities
• Estimate business value
• Analyse financial risks
• Make corporate finance decisions
• Understand international financial markets

Paper 3: Advanced Auditing, Assurance and Professional Ethics

This paper strengthens students' understanding of auditing standards, assurance services, professional ethics, and regulatory compliance. It prepares future Chartered Accountants to conduct audits while maintaining independence, professional judgement, and ethical standards.

Major Topics Covered

• Standards on Auditing (SAs)
• Audit Planning
• Audit Documentation
• Company Audit
• Audit Reports
• Professional Ethics
• Quality Management Standards
• Specialised Audits

Skills Developed

The paper helps students:

• Perform audit assignments
• Apply auditing standards
• Prepare audit reports
• Understand professional ethics
• Evaluate internal controls

CA Final Group 2 Subjects

Group 2 focuses on taxation and multidisciplinary business applications. Students learn to interpret tax laws, solve business problems, and apply professional knowledge through practical case studies.

Group 2 Papers

Paper 4: Direct Tax Laws and International Taxation

This paper provides an in-depth understanding of direct taxation in India along with international taxation provisions. Students learn how tax laws apply to individuals, businesses, and multinational organisations.

Major Topics Covered

• Income under Various Heads
• Business and Professional Income
• Capital Gains
• Assessment Procedures
• Tax Administration
• International Taxation
• Transfer Pricing
• Tax Planning

Skills Developed

Students gain the ability to:

• Compute taxable income
• Apply Income-tax provisions
• Understand international tax principles
• Interpret tax laws
• Solve practical taxation problems

Paper 5: Indirect Tax Laws

Indirect Tax Laws mainly covers Goods and Services Tax (GST) and Customs Law. The paper focuses on statutory provisions, compliance requirements, registration procedures, input tax credit, and import-export taxation.

Major Topics Covered

• GST Framework
• Supply under GST
• Time of Supply
• Place of Supply
• Input Tax Credit
• Registration
• GST Returns
• Customs Act
• Import and Export Procedures

Skills Developed

Students develop expertise in:

• GST compliance
• Customs procedures
• Tax calculation
• Input Tax Credit provisions
• Indirect tax advisory

Paper 6: Integrated Business Solutions

Integrated Business Solutions (IBS) is a multidisciplinary paper introduced under the ICAI New Scheme. Unlike traditional theory papers, IBS evaluates students through practical business scenarios where concepts from different subjects are applied together.

The paper tests analytical thinking, decision-making ability, and professional judgement using integrated case studies.

Major Areas Assessed

• Financial Reporting
• Auditing
• Financial Management
• Direct Taxation
• Indirect Taxation
• Business Strategy
• Technology-enabled Business Solutions

Skills Developed

Students learn to:

• Solve multidisciplinary business cases
• Analyse financial and tax issues
• Make strategic business decisions
• Apply concepts from multiple CA Final papers
• Recommend practical business solutions

Group 1 vs Group 2: Which Subjects Are Covered?

Key Takeaways

• The CA Final syllabus includes 6 subjects divided into 2 groups.
• Each paper carries 100 marks, making the total examination 600 marks.
• Group 1 focuses on Financial Reporting, Financial Management, and Auditing.
• Group 2 covers Direct Taxation, Indirect Taxation, and Integrated Business Solutions.
• Candidates can appear for one group or both groups based on their preparation and eligibility.