CHARTERED ACCOUNTANT FINAL SYLLABUS

SET A Corporate and Economic Laws (100 Marks)  [Compulsory] 

SET B Strategic Cost and Performance (100 Marks)  Management [Compulsory] 

SET C Elective (100 Marks)  (Choose one module) 

1  Risk Management 

2 Sustainable Development and Sustainability Reporting 

3 Public Finance and Government Accounting 

4 The Insolvency and Bankruptcy Code, 2016 

5 International Taxation 

6 The Arbitration and Conciliation Act, 1996 

7 Forensic Accounting 

8 Valuation 

9 Financial Services and Capital Markets

10 Forex and Treasury Management 

SET D Towards developing inherent traits of (100 Marks)  CA students and incorporating Multi-  disciplinary approach envisaged in  NEP, 2020] (Choose one module) 

 1 The Constitution of India & Art of Advocacy 

2 Psychology & Philosophy 

3 Entrepreneurship & Start-Up Ecosystem 

4 Digital Ecosystem and Controls 

Group I

Paper 1 Financial Reporting (100 marks) 

Paper 2 Advanced Financial Management (100 marks)

Paper 3 Advanced Auditing, Assurance (100 marks)  and Professional Ethics 

Group II  

Paper 4 Direct Tax Laws and International Taxation (100 marks) 

Paper 5 Indirect Tax Laws (100 marks) 

Paper 6 Integrated Business Solutions (100 marks)  

(Multi-disciplinary case study involving  Papers 1 to 5 at the final level along with  Self-Paced Online Modules Sets A and B  and Strategic Management)