CA Final Notes Jan 2026, High-quality ICAI Study Resource
Use CA Final Notes to help you succeed on the CA Final 2025 exam. Improve your exam preparation by downloading the necessary study resources from the article below!
Table of Content
Prepare for the CA Final exams with the CA Final Notes PDF. Focus on ICAI modules, taking care of every topic of the course. Practice with mock tests and sample papers, particularly for difficult subjects such as auditing and law. Master MCQs, both case study-based and others, are important for theory subject scoring.
These notes are a concise guide, facilitating effective revision and saving time from voluminous ICAI study material. Concentrate on one authentic source of notes, noting repeated revisions for easy understanding and recall. Score high in preparation for the CA final exams.
CA Final Notes Jan 2026
This article offers CA Final previous notes and CA Final MCQs along with in-depth stepwise reasons. Arranged for quick reference, these notes include important subjects essential for achieving success in the next exam. Utilize this resource as a strategic guide for better preparation and concentration on the most important subject material.
CA Final Notes for Both Groups and Elective Paper
Prepare for your CA Final 2026 exams with detailed notes for both groups and elective papers. This table gives a quick overview, providing a complete grasp of major subjects. Enhance your preparation and your success chances.
| CA Final Notes 2026: Both Groups & Elective Papers | |
| Papers Name | Download Link |
| Paper-1: Financial Reporting | Click Here |
| Paper-2: Advanced Financial Management | Click Here |
| Paper-3: Advanced Auditing, Assurance, and Professional Ethics | Click Here |
| Paper-4: Direct Tax Laws and International Taxation | Click Here |
| Paper-5: Indirect Tax Laws | Click Here |
| Paper-6: Integrated Business Solutions (Multidisciplinary Case Study with Strategic Management) | Click Here |
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Chapter-wise CA Final Notes 2026
Get thorough paper-by-paper CA Final notes for 2026 that cover advanced auditing, strategic financial management, financial reporting, and more. Get it now to ace your tests with clarity and assurance.
Paper 1: Financial Reporting Notes
Follow our brief notes for Paper 1 to gain an understanding of financial reporting topics. Our notes offer a comprehensive grasp of financial statements, accounting standards, and disclosure obligations, covering AS, Ind AS, and IFRS.
| Syllabus Modules | Chapters |
| Module-1 | Chapter 1: Introduction to Indian Accounting Standards |
| Chapter 2: Conceptual Framework for Financial Reporting under Indian Accounting Standards (Ind AS) | |
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Chapter 3: Ind AS on Presentation of Items in the Financial Statements
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Chapter 4: Ind AS on Measurement based on Accounting Policies
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| Chapter 5: Ind AS 115 “Revenue from Contracts with Customers” | |
| Module-2 |
Chapter 6: Ind AS on Assets of the Financial Statements
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Chapter 7: Other Indian Accounting Standards
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| Module-3 |
Chapter 8: Ind AS on Liabilities of the Financial Statements
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Chapter 9: Ind AS on Items Impacting the Financial Statements
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Chapter 10: Ind AS on Disclosures in the Financial Statements
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Chapter 11: Accounting and Reporting of Financial Instruments
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| Module-4 | 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 |
Paper 2: Advanced Financial Management
Become proficient in Advanced Financial Management by using our thorough notes for Paper 2. Our notes offer a thorough grasp of financial management principles and practices, including financial planning, risk management, and strategic decisions.
| Module 1 | Details |
| Chapter 1: Financial Policy and Corporate Strategy | Download |
| Chapter 2: Risk Management | Download |
| Chapter 3: Advanced Capital Budgeting Decisions | Download |
| Chapter 4: Security Analysis | Download |
| Chapter 5: Security Value | Download |
| Chapter 6: Portfolio Management | Download |
| Chapter 7: Securitization | Download |
| Chapter 8: Mutual Funds | Download |
| Chapter 9: Derivatives Analysis and Valuation | Download |
| Chapter 10: Foreign Exchange Exposure and Risk Management | Download |
| Chapter 11: International Financial Management | Download |
| Chapter 12: Interest Rate Risk Management | Download |
| Chapter 13: Business Value | Download |
| Chapter 14: Mergers, Acquisitions and Corporate Restructuring | Download |
| Chapter 15: Startup Finance | Download |
Paper 3: Advanced Auditing, Assurance, and Professional Ethics
Build a solid foundation in Advanced Auditing, Assurance, and Professional Ethics with our comprehensive notes for Paper 3. Addressing auditing standards, risk assessment, and ethics, our notes enable you to excel in auditing concepts and principles.
| Module 1 | Details |
| Chapter 1: Quality Control | Download |
| Chapter 2: General Auditing Principles and Auditors Responsibilities | Download |
| Chapter 3: Audit Planning, Strategyand Execution | Download |
| Chapter 4: Materiality, Risk Assessment, and Internal Control | Download |
| Chapter 5: Audit Evidence | Download |
| Chapter 6: Completion and Review | Download |
| Chapter 7: Reporting | Download |
| Module 2 | Details |
| Chapter 8: Specialised Areas | Download |
| Chapter 9: Audit-related Services | Download |
| Chapter 10: Review of Financial Information | Download |
| Chapter 11: Prospective Financial Information and Other Assurance Services | Download |
| Chapter 12: Digital Auditing & Assurance | Download |
| Chapter 13: Group Audits | Download |
| Chapter 14: Special Features of Audit of Banks & Non-Banking Financial Companies | Download |
| Module 3 | Details |
| Chapter 15: Overview of Audit of Public Sector Undertakings | Download |
| Chapter 16: Internal Audit | Download |
| Chapter 17: Due Diligence, Investigation & Forensic Audit | Download |
| Chapter 18: Emerging Areas: Sustainable Development Goals (SDG) & Environment, Social and Governance (ESG) Assurance | Download |
| Chapter 19: Professional Ethics & Liabilities of Auditors | Download |
Paper 4: Direct Tax Laws and International Taxation
Get detailed study notes for Paper 4: Direct Tax Laws and International Taxation. Gain access to fresh study material incorporating important concepts, taxation provisions, and international tax concepts to perform confidently in your CA final examinations.
| 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 |
Paper 5: Indirect Tax Laws
Prepare for Paper 5: Indirect Tax Laws with thorough notes on GST and customs laws. Get the latest study material, study summaries, and exam-based content to master important concepts and score well in your CA Intermediate exams.
| 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 |
Paper 6: Integrated Business Solutions (Multidisciplinary Case Study with Strategic Management)
Paper 6: Integrated Business Solutions covers multidisciplinary case studies with strategic management concepts. It enhances problem-solving skills by integrating knowledge from various subjects, preparing students for real-world business challenges and decision-making in a dynamic corporate environment.
| Syllabus Modules | Chapters |
| Module-1 | Section A: Company Law |
| Chapter 1: Appointment and Qualification of Directors | |
| Chapter 2: Appointment and Remuneration of Management Personnel | |
| Chapter 3: Meetings of Board and Its Powers | |
| Chapter 4: Inspection, Inquiry and Investigation | |
| Chapter 5: Compromises, Arrangements and Amalgamations | |
| Chapter 6: Prevention of Oppression and Mismanagement | |
| Chapter 7: Winding Up | |
| Chapter 8: Miscellaneous Provisions | |
| Chapter 9: Adjudication, Special Courts, National Company Law Tribunal & National Company Law Appellate Tribunal | |
| Chapter 10: e-Filing | |
| Module-2 | Section B: Securities Laws |
| Chapter 1: SEBI Act, 1992, SEBI (LODR) Regulations, 2015, SEBI (ICDR) Regulations, 2018, SEBI (SAST) Regulations, 2011 and SEBI (PIT) Regulations, 2015 | |
| Part II: Economic Laws | |
| Chapter 1: The Foreign Exchange Management Act, 1999 | |
| Chapter 2: The Foreign Contribution Regulation Act, 2010 | |
| Chapter 3: The Insolvency and Bankruptcy Code, 2016 |
Section B: Strategic Cost & Performance Management
| Syllabus Modules | Chapters |
| Module-1 (Strategic Cost Management) | Chapter 1: Introduction to Strategic Cost Management |
| Chapter 2: Modern Business Environment | |
| Chapter 3: Lean System and Innovation | |
| Chapter 4: Specialist Cost Management Techniques | |
| Chapter 5: Management of Cost Strategically for Emerging Business Models | |
| Chapter 6: Strategic Revenue Management | |
| Chapter 7: Strategic Profit Management | |
| Module-2 (Strategic Performance Management) | Chapter 8: An Introduction to Strategic Performance Management |
| Chapter 9: Strategic Performance Measures in Private Sector | |
| Chapter 10: Strategic Performance Measures in the Non-for-Profit Organisations | |
| Chapter 11: Preparation of Performance Reports | |
| Chapter 12: Divisional Transfer Pricing | |
| Chapter 13: Standard Costing | |
| Chapter 14: Case Study |
CA Final Preparation Tips for 2026 Session
Verify here below points for advantages and preparation guidelines for the CA Final 2026 Notes:
- Strategic Study Material: Use CA Final Previous Notes as your core study material for focused and effective preparation, covering the entire syllabus with accuracy.
- Focused Chapter-wise Approach: Divide your study plan into chapter-wise sessions in sync with CA Final Notes to achieve a complete understanding and retention.
- Regular Revision Technique: Adopt regular revision timetables, putting specific areas defined in these notes in focus to recall best when exams are actually near.
- Practice Test Incorporation: Incorporate a mock test with CA Final Notes to test preparation levels and correct strategy on a performance basis.
- Study Groups and Interactive Learning: Discussion groups and debates for better clarification, understanding from peers, different perspectives on things taught in CA Final Previous Notes, etc.
- Case Study Focus: Exclusive, dedicated time to learning case study-based questions, using notes to move through intricate situations effectively.
- Quality Over Quantity: Give importance to high-quality CA Final 2024 Notes rather than voluminous study material to ensure a streamlined and effective study strategy for better recall.
- Frequent Self-Assessment: Use notes to evaluate your own progress, pinpoint areas that need work, and modify your study schedule accordingly.
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FAQs
What are the CA Final Notes for the January 2026 attempt?
CA Final Notes Jan 2026 are updated study materials prepared according to the latest ICAI syllabus and recent amendments. These notes help students revise concepts faster, focus on scoring areas, and understand topics without reading bulky textbooks repeatedly.
Are the January 2026 CA Final Notes updated for the latest amendments?
Yes, CA Final Notes are updated for the January 2026 attempt, including changes related to taxation, auditing standards, financial reporting guidelines, and corporate laws. Students should always verify that the notes include amendments applicable up to the latest ICAI notifications.
How do CA Final Notes help in scoring better in the Jan 2026 exam?
Well-structured notes save time, highlight important exam-oriented areas, and provide simplified explanations of complex standards. They allow students to revise efficiently, especially during the last 20 days, increasing overall retention and improving answer-presentation skills crucial for CA Final scoring.
Are handwritten notes better than printed notes for CA Final Jan 2026?
Handwritten notes are more personalised and easier to recall, but printed notes offer structured coverage of vast topics. Many students use a combination of both—printed notes for concept clarity and handwritten summaries for last-day revision.
Where can students access reliable CA Final Notes for the 2026 session?
Trusted CA educators, coaching platforms, ICAI learning materials, and revision portals offer updated CA Final Notes. Students should ensure that the notes match the 2026 syllabus and include illustrations, charts, and practical examples to support deeper understanding.
Are CA Final Notes enough for cracking both groups in January 2026?
Notes help with quick revision but cannot replace full-length study modules or past papers. Students should first learn concepts from detailed content and rely on notes during revision, mock tests, and exam-day brushing to ensure complete preparation.
Do CA Final Notes include amendment-based questions for 2026?
Most latest notes include amendments along with practice questions based on updated standards. For subjects like tax, law, and audit, amendment-based questions play a major role, so students must ensure their notes cover changes applicable till the last ICAI update.
How often should a student revise CA Final Notes before the Jan 2026 exams?
Ideally, students should revise their notes at least three times. The first revision ensures understanding, the second builds recall, and the third focuses on presentation and exam-smart strategy. Frequent revision boosts confidence for the final attempt.
Are digital PDF notes better than physical notes for CA Final revision?
Digital notes are great for quick access, bookmarking, and mobile reading, while physical notes support long study sessions with less eye strain. Many students keep both versions to make studying flexible and comfortable.
Can CA Final Notes help with case-study-based papers in Jan 2026?
Yes, updated CA Final Notes often break down case studies using simplified steps, formulas, and formats. By reviewing these notes, students can understand how to structure answers and identify what ICAI expects in analytical questions.
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