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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  no Topics Marks Weightage
1 Application of Existing Accounting Standards 15, 21, 23, 25, 27 and 28 10% to 15%
2 Application of Guidance Notes issued by ICAI on specified accounting aspects.
3 Framework for Preparation and Presentation of Financial Statements in accordance with Indian Accounting Standards (Ind AS)
4 Application of Indian Accounting Standards (Ind AS) with reference to General Purpose Financial Statements 30% to 40%
5 Consolidated and Separate Financial Statements (as per Ind AS)
6 Application of Industry specific and Transaction Specific Indian Accounting Standards (other than Business Combination, Financial Instruments, and Share-Based Payment)
7 Business Combinations and Accounting for Corporate Restructuring (including demerger) (as per Ind AS) 10% to 15%
8 Accounting and Reporting of Financial Instruments (as per Ind AS) 10% to 15%
9 Accounting for Share-Based Payment (as per Ind AS)
10 Analysis of Financial Statements 5% to 15%
11 Accounting for Carbon Credits 5% to 10%
12 Accounting for E-commerce
13 Emerging trends in Reporting 5% to 10%

CA Final Paper 2 Strategic Financial Management (SFM) Syllabus

Serial  no Topics Weightage
1 Financial Policy and Corporate Strategy  5% to 10%
2 Indian Financial System
3 Risk Management
4 Security Analysis 20% to 30%
5 Security Valuation
6  Portfolio Management
7 Securitization 20% to 25%
8 Mutual Fund
9 Derivatives Analysis and Valuation
10 Foreign Exchange Exposure and Risk Management 20% to 30%
11  International Financial Management
12  Interest Rate Risk Management
13 Corporate Valuation 10% to 15%
14 Mergers, Acquisitions and Corporate Restructuring
15  International Financial Centre (IFC) 5% to 10%
16 Startup Finance
17 Small & Medium Enterprises

CA Final Paper 3 Advanced Auditing and Professional Ethics Syllabus

Serial  no Topics Weightage
1  Auditing Standards, Statements and Guidance Notes 10% to 20%
2 Audit Planning, Strategy and Execution 10% to 15%
3 Risk Assessment and Internal Control
4 Special aspects of Auditing in an Automated Environment
5 Audit of Limited Companies 15% to 20%
6 Audit Reports 10% to 20%
7 Audit Reports & Certificates for Special Purpose Engagement
8 Audit Committee and Corporate Governance
9 Audit of Consolidated Financial Statements
10 Special features of audit of Banks, Insurance &Non Banking Financial Companies 10% to 15%
11 Audit under Fiscal Laws
12  Special Audit Assignments
13 Audit of Public Sector Undertakings 5% to 15%
14 Liabilities of Auditors
15 Internal Audit, Management, and Operational Audit
16 Due Diligence, Investigation and Forensic Audit
17 Peer Review and Quality Review
18 Professional Ethics 15% 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 no Topics Marks Weightage
1 Law and Procedures under the Income-tax Act, 1961 30% to 45%
2 Provisions relating to charitable and religious trust and institutions, political parties and electoral trusts 5% to 10%
3 Tax Planning, Tax Avoidance & Tax Evasion 5% to 10%
4  Collection & Recovery of Tax, Refunds 20% to 25%
5 Income-tax Authorities, Procedure for assessment, Appeals, and Revision 15% to 20%
6 Settlement of Tax Cases, Penalties, Offences & Prosecution
7 Liability in Special Cases 5% to 10%
8 Miscellaneous Provisions and Other Provisions

Part II International Taxation

Serial no Topics Marks Weightage
1 Taxation of international transactions and Non-resident taxation 50% to 60%
2 Overview of Model Tax Conventions – OECD & UN 40% to 50%
3 Application and interpretation of Tax Treaties
4 Fundamentals of Base Erosion and Profit Shifting

CA Final Paper 8 Indirect Tax Laws Syllabus

Part I Goods and Services Tax

Serial no Topics Marks Weightage
1 Goods 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, 2017 10% to 20%
2 Computation of GST liability 20% to 30%
3 Procedures under GST , Provisions relating to electronic commerce, Liability to pay in certain cases, Administration of GST; Assessment and Audit, Inspection, Search, Seizure, and Arrest 20% to 40%
4 Demand and Recovery, Offences and Penalties, Advance Ruling, Appeals and Revision 10% to 25%
5  Other provisions 10% to 15%

Part 2 Customs & FTP 

Serial no Topics Marks Weightage
1 Customs Law as contained in the Customs Act, 1962 and the Customs Tariff Act, 1975 20% to 40%
2 Import 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 Prosecution 40% to 70%
3 Foreign Trade Policy to the extent relevant to the indirect tax laws 10% 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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