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1
 Study Targets CA final Group 1
2
Paper 1Financial reporting
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7/10/2024Test 1• Chapter 1: Introduction to Indian Accounting Standards
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• Chapter 2: Conceptual Framework for Financial Reporting under Ind AS
5
• Chapter 3: Ind AS on Presentation of Items in the Financial Statements (1,34,7)
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• Chapter 4: Ind AS on Measurement based on Accounting Policies (8,10,113)
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• Chapter 5: Ind AS 115 “Revenue from Contracts with Customers”
8
July 14Test 2• Chapter 6: Ind AS on Assets of the Financial Statements (2,16,23,36,38,40,105,116)
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• Chapter 7: Other Indian Accounting Standards (41,20,102)
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July 18Test 3• Chapter 8: Ind AS on Liabilities of the Financial Statements (19,37)
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• Chapter 9: Ind AS on Items impacting the Financial Statements (12,21)
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• Chapter 10: Ind AS on Disclosures in the Financial Statements (24,33,108)
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• Chapter 11: Accounting and Reporting of Financial Instruments
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July 22Test 4• Chapter 12: Ind AS 103 “Business Combinations”
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• Chapter 13: Consolidated and Separate Financial Statements of Group Entities (110,111,28,27)
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• Chapter 14: Ind AS 101 “First-time Adoption of Indian Accounting Standards”
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• Chapter 15: Analysis of Financial Statements
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• Chapter 16: Professional and Ethical Duty of a Chartered Accountant
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• Chapter 17: Accounting and Technology
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August 27Test 5Full syllabus
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Paper 2 Advanced Financial Management
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July 26Test 1• Chapter 1: Financial Policy and Corporate Strategy
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• Chapter 2: Risk Management
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• Chapter 3: Advanced Capital Budgeting Decisions
25
• Chapter 4: Security Analysis
26
July 30Test 2• Chapter 5: Security Valuation
27
• Chapter 6: Portfolio Management
28
• Chapter 7: Securitization
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• Chapter 8: Mutual Funds
30
August 3Test 3• Chapter 9: Derivatives Analysis and Valuation
31
• Chapter 10: Foreign Exchange Exposure and Risk Management
32
• Chapter 11: International Financial Management
33
August 7Test 4• Chapter 12: Interest Rate Risk Management
34
• Chapter 13: Business Valuation
35
• Chapter 14: Mergers, Acquisitions and Corporate Restructuring
36
• Chapter 15: Startup Finance
37
August 29Test 5Full syllabus
38
Paper 3Advanced Auditing, Assurance and Professional Ethics
39
August 11Test 1• Chapter 1: Quality Control
40
• Chapter 2: General Auditing Principles and Auditors Responsibilities
41
• Chapter 3: Audit Planning, Strategy and Execution
42
• Chapter 4: Materiality, Risk Assessment and Internal Control
43
August 15Test 2• Chapter 5: Audit Evidence
44
• Chapter 6: Completion and Review
45
• Chapter 7: Reporting
46
• Chapter 8: Specialised Areas
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• Chapter 9: Audit-related Services
48
• Chapter 10: Review of Financial Information
49
August 19Test 3• Chapter 11: Prospective Financial Information and Other Assurance Services
50
• Chapter 12: Digital Auditing & Assurance
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• Chapter 13: Group Audits
52
• Chapter 14: Special Features of Audit of Banks & Non-Banking Financial Companies
53
August 23Test 4• Chapter 15: Overview of Audit of Public Sector Undertakings
54
• Chapter 16: Internal Audit
55
• Chapter 17: Due Diligence, Investigation & Forensic Audit
56
• Chapter 18: Sustainable Development Goals & Environment, Social and Governance Assurance
57
• Chapter 19: Professional Ethics & Liabilities of Auditors
58
August 31Test 5Full syllabus
59
CA final Group 2
60
Paper 4Direct Tax Laws and International Taxation
61
July 12Test 1Chapter 1: Basic Concepts
62
• Chapter 2: Incomes which do not form part of Total Income
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• Chapter 3: Profits and Gains of Business or Profession
64
• Chapter 4: Capital Gains
65
• Chapter 5: Income from Other Sources
66
• Chapter 6: Income of Other Persons included in Assessee's Total Income
67
• Chapter 7: Aggregation of Income, Set Off or Carry Forward of Losses
68
• Chapter 8: Deductions from Gross Total Income
69
July 16Test 2Chapter 9: Assessment of Various Entities
70
• Chapter 10: Assessment of Trusts and Institutions, Political Parties and Other Special Entities
71
• Chapter 11: Tax Planning, Tax Avoidance and Tax Evasion
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• Chapter 12: Taxation of Digital Transactions
73
July 20Test 3Chapter 13: Deduction, Collection and Recovery of Tax
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Chapter 14: Income Tax Authorities
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Chapter 15: Assessment Procedure
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Chapter 16: Appeals and Revision
77
Chapter 17: Dispute Resolution
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Chapter 18: Miscellaneous Provisions
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Chapter 19: Provisions to Counteract Unethical Tax Practices
80
Chapter 20: Tax Audit and Ethical Compliances
81
July 24Test 4Chapter 21: Non Resident Taxation
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• Chapter 22: Double Taxation Relief
83
• Chapter 23: Advance Rulings
84
• Chapter 24: Transfer Pricing
85
• Chapter 25: Fundamentals of BEPS
86
• Chapter 26: Application and Interpretation of Tax Treaties
87
• Chapter 27: Overview of Model Tax Conventions
88
• Chapter 28: Latest Developments in International Taxation
89
September 2Test 5Chapter All
90
Paper 5Indirect Tax Laws
91
July 28Test 1 Module 1 part 1 GSTChapter 1: GST in India - An Introduction
92
Chapter 2: Supply under GST
93
Chapter 3: Charge of GST
94
Chapter 4: Exemptions from GST
95
Chapter 5: Place of Supply
96
Chapter 6: Time of Supply
97
Chapter 7: Value of Supply
98
August 1Test 2 Module 2Chapter 8: Input Tax Credit
99
Chapter 9: Registration
100
Chapter 10: Tax Invoice, Credit and Debit Notes