CA Final Syllabus 2019 PDF by ICAI [Download here]

CA Final Syllabus 2019 PDF by ICAI [Download here]

CA Final Syllabus : Through this article you will come to know about the CA Final syllabus details for May 2019 exam. Those who are preparing for CA Final May 2019 exam we are providing CA Final syllabus details here. CA Final is the last level in the CA Course.

CA Final Syllabus – Basics

We already know that ICAI has made some change in CA Final exam. They have introduced CA Final new Syllabus. The Syllabus of the CA final old syllabus will continue till November 2020.

CA Final Syllabus is divided into 2 groups which is further divided into 8 subjects from which one has optional subjects in itself.

Each subject contains 100 marks and from which you need to secure minimum 40% marks in each subject and 50% in aggregate of all the subjects.

Now, let us discuss the complete new CA final course syllabus with marks weightage for each chapter here.

CA Final Syllabus by ICAI along with marks weightage

The details of CA Final Syllabus are as follows – 

CA Final New course Syllabus for May 2019 exam

  • Paper 1 Financial Reporting (100 marks)
  • Paper 2 Strategic Financial Management (100 marks)
  • Paper 3 Advanced Auditing and Professional Ethics (100 marks)
  • Paper 4 Corporate and Economic Laws (100 marks)
    • Part I Corporate laws (70 marks)
    • Part II Economic Laws (30 Marks)
  • Paper 5 Strategic Cost Management and Performance Evaluation(100 marks)
  • Paper 6 Elective paper
    • Risk Management
    • International Taxation
    • Economic Laws
    • Financial Services & Capital Markets
    • Global Financial Reporting Standards
    • Multidisciplinary Case Study
  • Paper 7 Direct Tax Laws & International Taxation (100 marks)
    • Part I: Direct Tax Laws (70 Marks)
    • Part II: International Taxation (30 Marks)
  • Paper 8 Indirect Tax Laws (100 Marks)
    • Part I: Goods and Service Tax (75 Marks)
      Part II: Customs and FDP (25 Marks)

CA Final Old Syllabus for May 2019 exam

  • Paper 1 Financial Reporting (100 Marks)
  • Paper 2 Strategic Financial Management (100 marks)
  • Paper 3 Advanced Auditing and Professional Ethics (100 marks)
  • Paper 4 Corporate and Allied Laws(100 marks)
    • Section A: Company Law (70 Marks)
    • Section B: Allied Laws (30 Marks)
  • Paper 5 Advanced Management Accounting (100 Marks)
  • Paper 6 Information Systems Control And Audit (100 Marks)
  • Paper 7 Direct Tax Laws (100 Marks)
  • Paper 8 Indirect Tax Laws (100 Marks)

For more information you can go through the following link to download PDF files

ICAI CA Final Syllabus paper, Chapter wise

CA Final New Syllabus Marks weightage

CA Final Paper 1 Financial Reporting Syllabus

Serial  noTopicsMarks Weightage
1Application of Existing Accounting Standards 15, 21, 23, 25, 27 and 2810% to 15%
2Application of Guidance Notes issued by ICAI on specified accounting aspects.
3Framework for Preparation and Presentation of Financial Statements in accordance with Indian Accounting Standards (Ind AS)
4Application of Indian Accounting Standards (Ind AS) with reference to General Purpose Financial Statements30% to 40%
5Consolidated and Separate Financial Statements (as per Ind AS)
6Application of Industry specific and Transaction Specific Indian Accounting Standards (other than Business Combination, Financial Instruments, and Share-Based Payment)
7Business Combinations and Accounting for Corporate Restructuring (including demerger) (as per Ind AS)10% to 15%
8Accounting and Reporting of Financial Instruments (as per Ind AS)10% to 15%
9Accounting for Share-Based Payment (as per Ind AS)
10Analysis of Financial Statements5% to 15%
11Accounting for Carbon Credits5% to 10%
12Accounting for E-commerce
13Emerging trends in Reporting5% to 10%

CA Final Paper 2 Strategic Financial Management (SFM) Syllabus

Serial  noTopicsWeightage
1Financial Policy and Corporate Strategy 5% to 10%
2Indian Financial System
3Risk Management
4Security Analysis20% to 30%
5Security Valuation
6 Portfolio Management
7Securitization20% to 25%
8Mutual Fund
9Derivatives Analysis and Valuation
10Foreign Exchange Exposure and Risk Management20% to 30%
11 International Financial Management
12 Interest Rate Risk Management
13Corporate Valuation10% to 15%
14Mergers, Acquisitions and Corporate Restructuring
15 International Financial Centre (IFC)5% to 10%
16Startup Finance
17Small & Medium Enterprises

CA Final Paper 3 Advanced Auditing and Professional Ethics Syllabus

Serial  noTopicsWeightage
1 Auditing Standards, Statements and Guidance Notes10% to 20%
2Audit Planning, Strategy and Execution10% to 15%
3Risk Assessment and Internal Control
4Special aspects of Auditing in an Automated Environment
5Audit of Limited Companies15% to 20%
6Audit Reports10% to 20%
7Audit Reports & Certificates for Special Purpose Engagement
8Audit Committee and Corporate Governance
9Audit of Consolidated Financial Statements
10Special features of audit of Banks, Insurance &Non Banking Financial Companies10% to 15%
11Audit under Fiscal Laws
12 Special Audit Assignments
13Audit of Public Sector Undertakings5% to 15%
14Liabilities of Auditors
15Internal Audit, Management, and Operational Audit
16Due Diligence, Investigation and Forensic Audit
17Peer Review and Quality Review
18Professional Ethics15% to 20%

CA Final Paper 4 Corporate and Economic Laws Syllabus

Part 1 Corporate Laws (70 marks)

Section A: Company Law

1. The Companies Act, 2013 and Rules framed thereunder in its entirety with specific reference to section 149 onwards:

Section 1 (30% to 35%)

(i) Appointment and Qualification of Directors

(ii) Appointment and remuneration of Managerial Personnel

(iii) Meetings of Board and its powers

Section 2 (30% to 35%)

(iv) Inspection, inquiry and Investigation

(v) Compromises, Arrangements and Amalgamations

(vi) Prevention of Oppression and Mismanagement

Section 3 (5% to 10%)

(vii) Winding Up

(viii) Producer Companies

Section 4 (10% to 15%)

ix) Companies incorporated outside India

(x) Miscellaneous Provisions

Section 5 (10% to 15%)

(xi) Compounding of offences, Adjudication, Special Courts

(xii) National Company Law Tribunal and Appellate Tribunal

2. Corporate Secretarial Practice – Drafting of Notices, Resolutions, Minutes and Reports

Section B: Securities Laws 

(15% to 20%)

1. The Securities Contract (Regulation) Act, 1956 and the Securities Contract (Regulation) Rules, 1957: Introduction and important provisions

2. The Securities Exchange Board of India Act, 1992, SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2009 and SEBI (Listing Obligations and Disclosure Requirement) Regulations, 2015

Part 2 Economic Laws (30 marks)

Section 1 (25% to 35%)

1. The Foreign Exchange Management Act, 1999

2. The Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002

Section 2 (15% to 25%)

3. The Prevention of Money Laundering Act, 2002 (PMLA)

Section 3 (15% to 25%)

4. Foreign Contribution Regulation Act, 2010

5. The Arbitration and Conciliation Act, 1996

Section 4 ( 25% to 35%)

6. The Insolvency and Bankruptcy Code, 2016

CA Final Paper 5 Strategic Cost Management and Performance Evaluation Syllabus

Part A Strategic Cost Management and Decision Making

Sub section 1 Strategic Cost Management (35% to 40%)

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 section 2 Strategic Decision Making (35% to 40%)

1. Decision Making

2. Pricing Strategies/ Decisions

Part B Performance Evaluation and Control (35% to 40%)

Sub section 1 Performance Evaluation and Reporting

1. Performance Measurement and Evaluation

2. Divisional Transfer Pricing

3. Strategic Analysis of Operating Income

Sub section 2 Managerial Control

1. Budgetary Control

2. Standard Costing

Part C Case Study (20% to 30%)

CA Final Paper 7 Direct Tax Laws and International Taxation Syllabus

Part I Direct Tax Laws 

Serial noTopicsMarks Weightage
1Law and Procedures under the Income-tax Act, 196130% to 45%
2Provisions relating to charitable and religious trust and institutions, political parties and electoral trusts5% to 10%
3Tax Planning, Tax Avoidance & Tax Evasion5% to 10%
4 Collection & Recovery of Tax, Refunds20% to 25%
5Income-tax Authorities, Procedure for assessment, Appeals, and Revision15% to 20%
6Settlement of Tax Cases, Penalties, Offences & Prosecution
7Liability in Special Cases5% to 10%
8Miscellaneous Provisions and Other Provisions

Part II International Taxation

Serial noTopicsMarks Weightage
1Taxation of international transactions and Non-resident taxation50% to 60%
2Overview of Model Tax Conventions – OECD & UN40% to 50%
3Application and interpretation of Tax Treaties
4Fundamentals of Base Erosion and Profit Shifting

CA Final Paper 8 Indirect Tax Laws Syllabus

Part I Goods and Services Tax

Serial noTopicsMarks Weightage
1Goods and Services Tax (GST) Law as contained in the Central Goods and Services Tax (CGST) Act, 2017 and Integrated Goods and Services Tax (IGST) Act, 201710% to 20%
2Computation of GST liability20% to 30%
3Procedures under GST , Provisions relating to electronic commerce, Liability to pay in certain cases, Administration of GST; Assessment and Audit, Inspection, Search, Seizure, and Arrest20% to 40%
4Demand and Recovery, Offences and Penalties, Advance Ruling, Appeals and Revision10% to 25%
5 Other provisions10% to 15%

Part 2 Customs & FTP 

Serial noTopicsMarks Weightage
1Customs Law as contained in the Customs Act, 1962 and the Customs Tariff Act, 197520% to 40%
2Import and Export Procedures, Provisions relating to coastal goods and vessels carrying coastal goods, Warehousing, Demand and Recovery, Appeals and Revision,  Searches, seizure, and arrest; Offences; Penalties; Confiscation and Prosecution40% to 70%
3Foreign Trade Policy to the extent relevant to the indirect tax laws10% to 20%

Conclusion on CA Final Syllabus for May 2019 exam

From this article we have covered the following points.

  • CA Final Syllabus PDF for May 2019 By ICAI
  • Chapter wise CA Final Syllabus by ICAI

For further any doubts feel free to ask from the below mentioned comment box.

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