CA Final Syllabus 2025, Paper Wise-Important Topics
Tabassum Mustafa1 Jul, 2025Share
CA Final Syllabus September 2025: The ICAI CA syllabus for 2025 has been set by the Institute of Chartered Accountants of India (ICAI). The CA Final syllabus for 2025 covers comprehensive topics, including taxation, auditing, and business law. To become a certified Chartered Accountant, candidates must clear all papers in both groups of the CA Final exam.
While the syllabus at all levels of the CA course is extensive and challenging, the CA Final syllabus is considered the most difficult. It typically takes candidates 3-4 attempts to clear this exam, and the pass rate is quite low, around 25%.
CA Final Syllabus September 2025
The CA Final syllabus and subjects for 2025 have been updated by ICAI, and it's crucial for students to follow the new version. To access the revised syllabus and subjects for the CA Final Exams , you can visit the BoS Knowledge portal on the official ICAI website or check the relevant page. The ICAI CA Final Syllabus 2025 is organized into 6 subjects, grouped into 2 categories. These subjects encompass financial reporting, management, advanced auditing, corporate laws, cost management, and taxes. Each paper in the CA Final Course is worth 100 marks. To successfully pass the CA Final exams, students must achieve a minimum of 40% marks in each subject and an overall aggregate of 50% across all CA Final subjects. Effective preparation, thorough revision, and solving an adequate number of CA Final papers, including MTPs and RTPs, are essential for achieving the best results in the September 2025 Exams.
CA Final Syllabus September 2025 Overview
CA Final New Syllabus 2025
The new CA Final syllabus under the new ICAI scheme consists of six subjects. The comprehensive topics and subtopics covered in each of the CA Final new scheme subjects are listed below,
Paper 1: Financial Reporting
The syllabus for CA Final Paper 1 - Financial Reporting (Applicable for September 2025 Examination & onwards) covers various Indian Accounting Standards (Ind AS), financial reporting, business combinations, and the ethical duties of Chartered Accountants. Below is a structured table for the Financial Reporting syllabus:
| CA Final Syllabus 2025 For Financial Reporting | |||
| Module | Chapter | Topic | Units |
| Module 1 | Chapter 1 | Introduction to Indian Accounting Standards | - |
| Chapter 2 | Conceptual Framework for Financial Reporting under Ind AS | - | |
| Chapter 3 | Ind AS on Presentation of General Purpose Financial Statements | Ind AS 1, Ind AS 34, Ind AS 7 | |
| Chapter 4 | Ind AS on Measurement Based on Accounting Policies | Ind AS 8, Ind AS 10, Ind AS 113 | |
| Module 2 | Chapter 5 | Ind AS on Assets of the Financial Statements | Ind AS 2, Ind AS 16, Ind AS 23, Ind AS 36, Ind AS 38, Ind AS 40, Ind AS 105, Ind AS 116 |
| Module 3 | Chapter 6 | Ind AS on Liabilities of the Financial Statements | Ind AS 19, Ind AS 37 |
| Chapter 7 | Ind AS on Items Impacting Financial Statements | Ind AS 12, Ind AS 21 | |
| Chapter 8 | Ind AS on Disclosures in the Financial Statements | Ind AS 24, Ind AS 33, Ind AS 108 | |
| Module 4 | Chapter 9 | Ind AS 115 - Revenue from Contracts with Customers | - |
| Chapter 10 | Other Indian Accounting Standards | Ind AS 41, Ind AS 20, Ind AS 102 | |
| Chapter 11 | Accounting and Reporting of Financial Instruments | - | |
| Module 5 | Chapter 12 | Ind AS 103 - Business Combinations | - |
| Chapter 13 | Consolidated and Separate Financial Statements of Group Entities | Ind AS 110, Ind AS 111, Ind AS 28, Ind AS 27 | |
| Chapter 14 | Ind AS 101 - First-time Adoption of Ind AS | - | |
| Chapter 15 | Analysis of Financial Statements | - | |
| Chapter 16 | Professional and Ethical Duty of a Chartered Accountant | - | |
| Chapter 17 | Accounting and Technology | - | |
Paper 2: Advanced Financial Management
The syllabus for CA Final Paper 2: Advanced Financial Management (Applicable for September 2025 Exam) covers various advanced financial topics, focusing on corporate strategy, risk management, capital budgeting, and financial valuation. Below is a structured table for the Advanced Financial Management syllabus:
| CA Final Syllabus 2025 For Advanced Financial Management | |
|---|---|
| Chapter No. | Topic |
| Chapter 1 | Financial Policy and Corporate Strategy |
| Chapter 2 | Risk Management |
| Chapter 3 | Advanced Capital Budgeting Decisions |
| Chapter 4 | Security Analysis |
| Chapter 5 | Security Valuation |
| Chapter 6 | Portfolio Management |
| Chapter 7 | Securitization |
| Chapter 8 | Mutual Funds |
| Chapter 9 | Derivatives Analysis and Valuation |
| Chapter 10 | Foreign Exchange Exposure and Risk Management |
| Chapter 11 | International Financial Management |
| Chapter 12 | Interest Rate Risk Management |
| Chapter 13 | Business Valuation |
| Chapter 14 | Mergers, Acquisitions and Corporate Restructuring |
| Chapter 15 | Startup Finance |
Paper 3: Advanced Auditing, Assurance and Professional Ethics
The syllabus for CA Final Paper 3: Advanced Auditing, Assurance and Professional Ethics (Applicable for September 2025 Exam) is organized into three modules, covering a wide range of auditing topics, professional ethics, and specialized areas in auditing. Below is a structured table for the Advanced Auditing, Assurance and Professional Ethics syllabus:
| CA Final Syllabus 2025 for Advanced Auditing, Assurance and Professional Ethics | ||
| Module | Chapter | Topic |
| Module 1 | Chapter 1 | Quality Control |
| Chapter 2 | General Auditing Principles and Auditors' Responsibilities | |
| Chapter 3 | Audit Planning, Strategy, and Execution | |
| Chapter 4 | Materiality, Risk Assessment, and Internal Control | |
| Chapter 5 | Audit Evidence | |
| Chapter 6 | Completion and Review | |
| Chapter 7 | Reporting | |
| Module 2 | Chapter 8 | Specialised Areas |
| Chapter 9 | Related Services | |
| Chapter 10 | Review of Financial Information | |
| Chapter 11 | Prospective Financial Information and Other Assurance Services | |
| Chapter 12 | Digital Auditing & Assurance | |
| Chapter 13 | Group Audits | |
| Chapter 14 | Special Features of Audit of Banks & Non-Banking Financial Companies | |
| Module 3 | Chapter 15 | Overview of Audit of Public Sector Undertakings |
| Chapter 16 | Internal Audit | |
| Chapter 17 | Due Diligence, Investigation & Forensic Accounting | |
| Chapter 18 | Sustainable Development Goals (SDG) & Environment, Social and Governance (ESG) Assurance | |
| Chapter 19 | Professional Ethics & Liabilities of Auditors | |
Paper 4: Direct Tax Laws & International Taxation
The syllabus for CA Final Paper 4: Direct Tax Laws & International Taxation (Applicable for September 2025 and November 2025 Exams) is divided into four modules, covering a wide range of topics on taxation, tax planning, international tax issues, and ethical considerations. Below is a structured table for the Direct Tax Laws & International Taxation syllabus:
| CA Final Syllabus 2025 for Direct Tax Laws & International Taxation | ||
| Module | Chapter | Topic |
| Module 1 | Chapter 1 | Basic Concepts |
| Chapter 2 | Incomes which do not form part of Total Income | |
| Chapter 3 | Profits and Gains of Business or Profession | |
| Chapter 4 | Capital Gains | |
| Chapter 5 | Income from Other Sources | |
| Chapter 6 | Income of Other Persons included in Assessee’s Total Income | |
| Chapter 7 | Aggregation of Income, Set Off or Carry Forward of Losses | |
| Chapter 8 | Deductions from Gross Total Income | |
| Module 2 | Chapter 9 | Assessment of Various Entities |
| Chapter 10 | Assessment of Trusts and Institutions, Political Parties, and Other Special Entities | |
| Chapter 11 | Tax Planning, Tax Avoidance, and Tax Evasion | |
| Chapter 12 | Taxation of Digital Transactions | |
| Module 3 | Chapter 13 | Deduction, Collection, and Recovery of Tax |
| Chapter 14 | Income Tax Authorities | |
| Chapter 15 | Assessment Procedure | |
| Chapter 16 | Appeals and Revision | |
| Chapter 17 | Dispute Resolution | |
| Chapter 18 | Miscellaneous Provisions | |
| Chapter 19 | Provisions to Counteract Unethical Tax Practices | |
| Chapter 20 | Tax Audit and Ethical Compliances | |
| Module 4 | Chapter 21 | Non-Resident Taxation |
| Chapter 22 | Double Taxation Relief | |
| Chapter 23 | Advance Rulings | |
| Chapter 24 | Transfer Pricing | |
| Chapter 25 | Fundamentals of BEPS | |
| Chapter 26 | Application and Interpretation of Tax Treaties | |
| Chapter 27 | Overview of Model Tax Conventions | |
| Chapter 28 | Latest Developments in International Taxation | |
Paper 5: Indirect Tax Laws
The syllabus for CA Final Paper 5: Indirect Tax Laws (Applicable for September 2025 and November 2025 Exams) is divided into two parts: Goods and Services Tax (GST) and Customs & Foreign Trade Policy (FTP). Below is a structured table for the Indirect Tax Laws syllabus:
| CA Final Syllabus 2025 for Indirect Tax Laws | ||
| Module | Chapter | Topic |
| Part I: Goods and Services Tax (GST) | ||
| Module 1 | Chapter 1 | Supply under GST |
| Chapter 2 | Charge of GST | |
| Chapter 3 | Place of Supply | |
| Chapter 4 | Exemptions from GST | |
| Chapter 5 | Time of Supply | |
| Chapter 6 | Value of Supply | |
| Module 2 | Chapter 7 | Input Tax Credit |
| Chapter 8 | Registration | |
| Chapter 9 | Tax Invoice, Credit and Debit Notes | |
| Chapter 10 | Accounts and Records; E-way Bill | |
| Chapter 11 | Payment of Tax | |
| Chapter 12 | Electronic Commerce Transactions | |
| Chapter 13 | Returns | |
| Module 3 | 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 in Certain Cases | |
| Chapter 21 | Offences and Penalties and Ethical Aspects under GST | |
| Chapter 22 | Appeals and Revision | |
| Chapter 23 | Advance Ruling | |
| Chapter 24 | Miscellaneous Provisions | |
|
Part II: Customs & FTP |
||
| Module 4 | Chapter 1 | Levy of and Exemptions from Customs Duty |
| Chapter 2 | Types of Duty | |
| Chapter 3 | Classification of Imported and Export Goods | |
| Chapter 4 | Valuation under the Customs Act, 1962 | |
| Chapter 5 | Importation and Exportation of Goods | |
| Chapter 6 | Warehousing | |
| Chapter 7 | Refund | |
| Chapter 8 | Foreign Trade Policy | |
Paper 6: Integrated Business Solutions
In order to address issues in real-world case scenarios, the goal is to analyze and integrate the concepts, rules, and provisions of corporate laws, accounting, auditing, taxation, finance, and business strategy and management.This assignment, which will only use case studies, will evaluate the student's overall understanding of the following topics:
1 Financial Reporting
2 Advanced Financial Management
3 Advanced Auditing, Assurance and Professional Ethics
4 Direct Tax Laws & International Taxation
5 Indirect Tax Laws
6 Corporate and Economic Laws
7 Strategic Cost & Performance Management
CA Final Syllabus FAQs
When does the new CA Final syllabus come into effect?
How many subjects are there in the CA Final Course under the new scheme?
What are the passing criteria for CA Final exams under the new syllabus?
Where can I access the detailed CA Final syllabus for September 2025?
What is the significance of the Integrated Business Solutions paper (Paper 6) in the CA Final Course?
Live & recorded classes available at easeDashboard for progress trackingLakhs of practice questions
