CA Final

Eligibility for Registration:

A student can register for CA. Final on passing both groups of Intermediate

Subjects for Study:

Group	Paper	Subjects	Marks	Marks
I	1	Financial Reporting		100
	2	Advanced Financial Management		100
	3	Advanced Auditing, Assurance and Professional Ethics		100
II	4	Direct Tax Laws & International Taxation		100
	5	Indirect Tax Laws		100
	6	Integrated Business Solutions		100

Group I

PAPER I FINANCIAL REPORTING

Maximum Marks 100
It covers Accounting Standards, Accounting Standards Interpretations, Applications of IFRS (International Financial Reporting Standards) and US GAAP, Corporate Financial Reporting, Accounting for Corporate Restructuring, Consolidated Financial Statements of Group Companies, Accounting and Reporting of Financial Instruments, Share based payments, Financial Reporting by Mutual funds, Non-banking finance companies, Merchant bankers, Stock and commodity market intermediaries and Valuation.

PAPER II ADVANCED FINANCIAL MANAGEMENT

Maximum Marks 100
It comprises of Financial Policy and Corporate Strategy, Project Planning and Capital Budgeting, Leasing decision including cross border leasing, Dividend Decisions, Security Analysis, Portfolio Theory and Asset Pricing, Financial Services in India, Money Market operations, Foreign Exchange Exposure and Risk Management and Mergers, Acquisitions and Restructuring.

PAPER III ADVANCED AUDITING, ASSURANCE AND PROFESSIONAL ETHICS

Maximum Marks 100
It gives knowledge of current auditing practices and procedures including Auditing Standards, Statements, Audit strategy, planning and programming, Risk Assessment and Internal Control, Audit under computerized information system (CIS) environment, Special audit techniques, Audit of limited companies and Professional Ethics.

Group II

PAPER IV: DIRECT TAX LAWS & INTERNATIONAL TAXATION

Maximum Marks 100

It contains complete provisions of direct tax laws used in practical application and the concepts, principles and provisions of international
taxation to recommend solutions to issues involved in cross border transactions.

PAPER V: INDIRECT TAX LAWS

Maximum Marks 100
This paper has been divided in two parts:

1. Goods & Service Tax (80 marks)
2. Customs & FTP (20 marks)

PAPER VI: INTEGRATED BUSINESS SOLUTIONS

Maximum Marks 100

This paper will be entirely case study based and would assess the integrated knowledge of following subjects:-

• • Financial Reporting
  • Advanced Financial Management
  • Advanced Auditing, Assurance and Professional Ethics
  • Direct Tax Laws & International Taxation
  • Indirect Tax Laws
  • Corporate and Economic Laws
  • Strategic Cost & Performance Management

Passing Criteria for Final:

If Student appears for Both Groups simultaneously:

A student will be declared to have passed if he secures in one sitting Minimum 40% marks in each paper of Both Groups AND Minimum 50% marks in the aggregate of all the papers of both Groups taken together.

If Student appears for only one Group:

A student will be declared to have passed if he secures in one sitting Minimum 40% marks in each paper of the Group AND Minimum 50% marks in the aggregate of all the papers of that Group.

Exemption:

If student fails in Group but gets 60 or more marks in any of the subject, he will be declared as passed in that subject.

In case of failure in any one subject he has to reappear for all subjects of that group which are not exempt.

Registration Fee:

Rs. 22,000

Eligibility for Appearing in Exam:

Student can appear for CA Final exam after completions of 6 months of his Articleship.