ICAI has published the CA Final Chapter Wise Weightage, which will be applicable for upcoming attempts. This information is highly beneficial for all students as it allows them to plan their studies in a structured manner.
Knowing the weightage of each chapter in the CA Final syllabus is crucial for effective time management during revision. It helps us allocate sufficient time to important topics. However, it's important to note that the weightage may vary in each attempt. Nevertheless, based on past ICAI exams, the weightage provided below can assist in assessing the importance of different topics.
It is strongly advised to revise every topic thoroughly, and this analysis can be used to allocate time to various topics during the revision process. Despite the weightage, one should not neglect any topic, as there have been cases of surprise questions coming from less weighted issues in recent attempts. So, be sure to give equal attention to all subjects to be well-prepared for the exam.
To effectively manage your time during CA Final exam preparation, understanding the weightage of each chapter is crucial due to the extensive syllabus. Allocate sufficient time to key topics based on their historical weightage in past ICAI exams. While the weightage may vary, this analysis provides insights into the importance of different subjects.
It is strongly recommended not to neglect any chapter based on its weightage, as unexpected questions have arisen from less emphasized areas in recent exams. Ensure a comprehensive revision by allocating time to every topic, using the provided analysis as a guide for time distribution.
CA Final Chapter Wise Weightage May 2025 | ||||
Subject | Pattern | Subjective Marks | Objective Marks | No. of Questions |
Financial Reporting | Subjective | 100 marks | No MCQ | Attempt 5 from total 6 Questions |
Strategic Financial Management | Subjective | 100 marks | No MCQ | Attempt 5 from total 6 Questions |
Adv Audit and Professional Ethics | Subjective + Objective | 70 Marks Subjective | 30 Marks Objective | Attempt 5 from total 6 Questions |
Corporate and Economic Law | Subjective + Objective | 70 Marks Subjective | 30 Marks Objective | Attempt 5 from total 6 Questions |
Strategic Cost Management and Performance evaluation | Subjective | 100 marks | No MCQ | Attempt 5 from total 6 Questions |
Elective Subjects | Subjective + Objective | 70 Marks Subjective | 30 Marks Objective | Attempt 4 from total 5 Questions |
Direct Tax and International Taxation | Subjective + Objective | 70 Marks Subjective | 30 Marks Objective | Attempt 5 from total 6 Questions |
Indirect Tax Laws | Subjective + Objective | 70 Marks Subjective | 30 Marks Objective | Attempt 5 from total 6 Questions |
In the CA Final exam , Multiple Choice Questions (MCQs) hold a weightage of 30% in four subjects, namely Audit, Law, Direct Tax, and Indirect Tax. For each of these subjects, there are 30 marks allocated for MCQs, and there is no negative marking for incorrect answers.
Here are the CA Final chapter wise weightage details for Paper 1:
CA Final Chapter Wise Weightage May 2025 Paper 1 Financial Reporting | ||
---|---|---|
Category | Topic | Average Marks |
A | IND AS on Assets of Financial Statements | 17.25 |
Accounting and Reporting of Financial Instruments | 11.5 | |
Consolidated and Separate Financial Statements | 11.5 | |
Analysis of FS | 11 | |
B | Business Combinations and Corporate Restructuring | 10.5 |
Accounting for Share Based Payments | 8.5 | |
IND AS on Measurement Based on Accounting Policies | 5.25 | |
IND AS 115 | 3.25 | |
C | Other IND AS | 3.25 |
IND AS on Presentation of Items in the FS | 2.25 | |
IND AS on Liabilities of the FS | 2.25 | |
IND AS on Items Impacting the Financial Statements | 2.25 | |
IND AS 101 | 2 | |
Corporate Social Responsibility Reporting | 1 | |
Industry Specific IND AS | 0 | |
IND AS on Disclosures in the FS | 0 | |
Integrated Reporting | 0 | |
Total | 91.75 |
Here are the CA Final chapter wise weightage details for Paper 2:
CA Final Chapter wise Weightage May 2025 Paper 2 Strategic Financial Management | ||
Category | Topic | Average Marks |
A | Foreign Exchange & Risk Management | 14 |
Security Valuation | 14 | |
Merger, Acquisitions, and Corporate Restructuring | 13 | |
Derivatives Analysis and Valuation | 12 | |
B | Portfolio Management | 12 |
Corporate Valuation | 10 | |
Mutual Funds | 9 | |
International Financial Management | 7 | |
Chapters Not in Syllabus | 6 | |
Securitization | 5 | |
C | Interest Rate Risk Management | 5 |
Startup Finance | 5 | |
Risk Management | 4 | |
Security Analysis | 4 | |
Financial Policy & Corporate Strategy | 2 | |
Total | 121 |
Here are the CA Final chapter wise weightage details for Paper 3:
CA Final Chapter wise Weightage May 2025 Paper 3 Advanced Auditing and Professional Ethics | ||
Category | Topic | Average Marks |
A | Quality Control and Engagement Standards | 29 |
Professional Ethics | 17 | |
B | The Company Audit | 6 |
Audit Committee & Corporate Governance | 5 | |
Audit Under Fiscal Laws | 5 | |
Due Diligence, Investigation & Forensic Audit | 5 | |
Audit of PSU | 5 | |
Audit in an Automated Environment | 4 | |
Audit of Banks | 4 | |
Audit of Consolidated Financial Statements | 4 | |
Audit of Insurance Companies | 3 | |
C | Accounting Standards and IND AS | 3 |
Risk Assessment and Internal Control | 2 | |
Audit Reports | 2 | |
Management and Operational Audit | 2 | |
Peer Review and Quality Review | 2 | |
Audit Planning, Strategy, and Execution | 1 | |
CARO, 2016 | 1 | |
Audit of Dividend | 1 | |
Audit of NBFC | 1 | |
Liabilities of Auditor | 1 | |
Internal Audit | 1 | |
Special Audit Assignments | 1 | |
Audit on CIS Environment | - | |
SOX Audit | - | |
Cost Audit | - | |
Audit of Cooperative Societies | - | |
Schedule III of Companies Act, 2013 | - |
Here are the CA Final chapter wise weightage details for Paper 4:
CA Final Chapter wise Weightage May 2025 Paper 4 Corporate and Economic Laws | ||
Category | Topic | Average Marks |
A | Appointment and Qualification of Directors | 16 |
Insolvency and Bankruptcy Code, 2016 | 10 | |
Meetings of Board and its Powers | 9 | |
B | Prevention of Money Laundering Act, 2002 | 8 |
Foreign Contribution Regulation Act, 2010 | 7 | |
Inspection, Inquiry and Investigation | 7 | |
Companies Incorporated Outside India | 7 | |
Miscellaneous Provisions | 7 | |
Winding Up | 8 | |
Compromises, Arrangements, and Amalgamations | 7 | |
C | National Company Law Tribunal & Appellate Tribunal | 5 |
SEBI Act, 1992 | 6 | |
Appointment and Remuneration of Managerial Personnel | 3 | |
Foreign Exchange Management Act, 1999 | 3 | |
Prevention of Oppression and Mismanagement | 4 | |
Producer Company | 2 | |
Arbitration and Conciliation Act, 1996 | 2 | |
Compounding of Offences, Adjudication, and Special Courts | 2 | |
Corporate Secretarial Practice | - | |
Total | 105 |
Here are the CA Final chapter wise weightage details for Direct Tax Laws and International Taxation:
CA Final Chapter wise Weightage May 2025 Direct Tax Laws and International Taxation | ||
Category | Topic | Average Marks |
A | PGBP | 27 |
Deduction | 16 | |
B | TP | 10 |
Assessment | 10 | |
Double Tax Relief | 7 | |
Charitable Trusts | 7 | |
Residence | 5 | |
Capital Gains | 3 | |
C | Which Do Not Part of TI | 3 |
Misc. Provision | 3 | |
Application and Interpretation | 3 | |
Offences | 2 | |
IT Authorities | 2 | |
Advance Rulings | 2 | |
Equalization Levy | 2 | |
Model Tax Conventions | 1 | |
Appeals | 1 | |
Tax Planning | 1 | |
Penalties | 1 | |
Total | 105 |
To increase your chances of passing the CA Final exams on your first try, it's crucial to create a well-organized study plan. Focus on a balanced mix of high and low weightage topics, and stick to your plan while monitoring your daily progress. Prioritize practicing more questions from high-weightage areas, jotting them down in your notebooks. To tackle the challenging CA Final exams successfully, develop a solid strategy that covers all aspects.
Begin your studies early to account for the exams' difficulty level, and pay attention to minimizing small, careless errors that often lead to point deductions. Evaluate your mistakes thoroughly before exam day to enhance your performance. Don't underestimate the importance of addressing conceptual and presentation errors, as each correction can contribute to saving valuable marks in the ICAI Exams.