CA Final New Syllabus 2026 – What’s Changed and How to Prepare

Bhagya Achievers
24th October, 2025
CA Final Exam

CA Final New Syllabus 2026 – What’s Changed and How to Prepare

Every year, CA Final aspirants eagerly wait to see what changes ICAI introduces in the syllabus – and 2026 is no exception. But this time, there’s good news for CA Final students, no major changes have been made in the CA Final syllabus 2026. The structure, subjects, and overall approach remain almost the same as before.

Still, even small changes can make a big difference in CA Final preparation. So before you plan your study strategy, let’s take a closer look at what’s new in the CA Final New syllabus 2026.

CA Final Paper 1: Financial Reporting New Syllabus 2026

Module 1	Chapter 1: Introduction to Indian Accounting Standards
	Chapter 2: Conceptual Framework for Financial Reporting under Indian Accounting Standards (Ind AS)
	Chapter 3: Ind AS on Presentation of Items in the Financial Statements Unit 1: Ind AS 1 “Presentation of Financial Statements” Unit 2: Ind AS 34 “Interim Financial Reporting” Unit 3: Ind AS 7 “Statement of Cash Flows”
	Chapter 4: Ind AS on Measurement based on Accounting Policies Unit 1: Ind AS 8 “Accounting Policies, Changes in Accounting Estimates and Errors” Unit 2: Ind AS 10 “Events after the Reporting Period” Unit 3: Ind AS 113 “Fair Value Measurement”
Module 2	Chapter 5: Ind AS on Assets of the Financial Statements Unit 1: Ind AS 2 “Inventories” Unit 2: Ind AS 16 “Property, Plant and Equipment” Unit 3: Ind AS 23 “Borrowing Costs” Unit 4: Ind AS 36 “Impairment of Assets” Unit 5: Ind AS 38 “Intangible Assets” Unit 6: Ind AS 40 “Investment Property” Unit 7: Ind AS 105 “Non-current Assets Held for Sale and Discontinued Operations” Unit 8: Ind AS 116 “Leases”
Module 3	Chapter 6: Ind AS on Liabilities of the Financial Statements Unit 1: Ind AS 19 “Employee Benefits” Unit 2: Ind AS 37 “Provisions, Contingent Liabilities and Contingent Assets”
	Chapter 7: Ind AS on Items impacting the Financial Statements Unit 1: Ind AS 12 “Income Taxes” Unit 2: Ind AS 21 “The Effects of Changes in Foreign Exchange Rates”
	Chapter 8: Ind AS on Disclosures in the Financial Statements Unit 1: Ind AS 24 “Related Party Disclosures” Unit 2: Ind AS 33 “Earnings per Share” Unit 3: Ind AS 108 “Operating Segments”
Module 4	Chapter 9: Ind AS 115 “Revenue from Contracts with customers”
	Chapter 10: Other Indian Accounting Standards Unit 1: Ind AS 41 “Agriculture” Unit 2: Ind AS 20 “Accounting for Government Grants and Disclosure of Government Assistance” Unit 3: Ind AS 102 “Share Based Payment”
	Chapter 11: Accounting and Reporting of Financial Instruments Unit 1: Financial Instruments: Scope and Definitions Unit 2: Classification and Measurement of Financial Assets and Financial Liabilities Unit 3: Financial Instruments: Equity and Financial Liabilities Unit 4 : Derivatives and Embedded Derivatives Unit 5: Recognition and Derecognition of Financial Instruments Unit 6: Hedge Accounting Unit 7: Disclosures
Module 5	Chapter 12: Ind AS 103 “Business Combinations”
	Chapter 13: Consolidated and Separate Financial Statements of Group Entities
	Chapter 14: Ind AS 101 “First-time Adoption of Indian Accounting Standards”
	Chapter 15: Analysis of Financial Statements
	Chapter 16: Professional and Ethical Duty of a Chartered Accountant
	Chapter 17: Accounting and Technology

Click to get free CA Final Financial Reporting:

Faculty/Concept Notes	Question Bank
Short Notes/Short Tricks	Handwritten Notes
ICAI MTPs	ICAI RTPs

CA Final Paper 2: Advanced Financial Management New Syllabus 2026

Syllabus Modules	Chapters
Module-1	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: Start-up Finance

Worried where to start preparation for CA Final 2026 exams: Click and get customized study plan now

CA Final Paper 3: Advanced Auditing, Assurance, and Professional Ethics New Syllabus 2026

Syllabus Modules	Chapters
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: Audit-related Services
	Chapter 10: Review of Financial Information
	Chapter 11: Prospective Financial Information and Other Assurance Services
	Chapter 12: Digital Auditing and Assurance
	Chapter 13: Group Audits
	Chapter 14: Special Features of Audit of Banks and 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 Audit
	Chapter 18: Emerging Areas: Sustainable Development Goals (SDG) & Environment, Social and Governance (ESG) Assurance
	Chapter 19: Professional Ethics & Liabilities of Auditors

CA Final Paper 4: Direct Tax Laws and International Taxation New Syllabus 2026

Syllabus Modules	Chapters
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

To download CA Final Direct Tax ICAI study material PDF- Click here

CA Final Paper 5: Indirect Tax Laws New Syllabus 2026

Syllabus Modules	Chapters
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 Under GST
	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: Demand and Recovery
	Chapter 20: Liability to Pay in Certain Cases
	Chapter 21: Offences and Penalties and Ethical Aspects under GST
	Chapter 22: Appeals and Revisions
	Chapter 23: Advance Ruling
	Chapter 24: Miscellaneous Provisions
Module-4	Chapter-1 Levy of Exemptions from Customs Duty
	Chapter-2 Types of Duty
	Chapter-3 Classification of Imported & Exported 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

One click is all it takes — access ICAI CA Foundation Indirect tax Study Material, RTPs, and MTPs and boosts your preparation today

What’s not changed in CA Final Syllabus 2026?

While many CA Final students expected paper reshuffling. ICAI decided to keep the structure largely the same. Here’s what remains consistent.

No new subjects or paper additions in CA Final syllabus 2026
Same two-group format with three papers in each group
100 marks per paper with a mix of MCQs and descriptive questions
No change in CA Final passing criteria
Open book case study paper for paper 6 continues

One-on-one guidance is a click away — get your mentor now

Final Thoughts:

The CA Final New syllabus 2026 brings stability, so there’s no reason to wait. Don’t waste time overthinking or worrying about changes – start your CA Final preparation now. Focus on mastering concepts, practicing regularly and improving your presentation. With consistent effort and smart strategy, this is your chance to turn your preparation into success.

Practice, analyze, improve — enroll in the CA Final Test Series and boost your performance before the exams

FAQs

Ques1: When was the new ICAI CA Final syllabus come into effect?

Ans: The CA Final updated syllabus effective from July 1, 2023.

Ques2: How many subjects are there in the CA Final level new syllabus 2026?

Ans: Under CA Final new syllabus 2026, the CA Final level has 6 subjects which are further divided into two groups.

Ques3: What are the passing criteria under the CA Final new syllabus 2026?

Ans: To pass the CA Final 2026 exam, it is necessary for all students to get a minimum of 40% marks in each subject and an overall of 50% marks across all subjects.

Ques4: Can I use the last year (2025) study material for CA Final 2026 exams?

Ans: Yes, the existing ICAI study material and practice manuals remain relevant. However, it is advisable to check ICAI official website for any amendments, notification, or updated questions for 2026.

Ques5: With no major syllabus changes, how can I improve my score in CA Final 2026 exam?

Ans: Focus more on conceptual understanding, writing practice, revision, and mock tests, to improve your score in CA Final 2026 exam.

Also Check:

Case Study Approach in CA Final: How to Tackle Practical-Oriented Questions

CA Final New Syllabus 2026 – What’s Changed and How to Prepare

Table of Contents

CA Final Paper 1: Financial Reporting New Syllabus 2026

CA Final Paper 2: Advanced Financial Management New Syllabus 2026

CA Final Paper 3: Advanced Auditing, Assurance, and Professional Ethics New Syllabus 2026

CA Final Paper 4: Direct Tax Laws and International Taxation New Syllabus 2026

CA Final Paper 5: Indirect Tax Laws New Syllabus 2026

What’s not changed in CA Final Syllabus 2026?

Final Thoughts:

FAQs

Also Check:

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