CA Final Notes and Study Material, Check & Download by Link

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!

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 2025

This article offers CA Final Notes 2024 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 2024 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 2024: 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

Enroll Now for CA Final Courses

Chapter-wise CA Final Notes 2025 

Get thorough paper-by-paper CA Final notes for 2025 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)
 

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”
  Chapter 5: Ind AS 115 “Revenue from Contracts with Customers”
Module-2

Chapter 6: 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”
 

Chapter 7: 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”
Module-3

Chapter 8: 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 9: 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 10: 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”
 

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-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 2025 Session 

Verify here below points for advantages and preparation guidelines for the CA Final 2024 Notes:

  • Strategic Study Material: Use CA Final Notes 2024 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 2024 Notes to achieve 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 2024 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 2024 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.

Summary 

Get detailed CA Final notes for all papers, viz. Financial Reporting, Strategic Financial Management, Advanced Auditing, etc. Our brief notes give complete insight into major concepts, theories, and practical applications. Download now and prepare for exams with confidence.

FAQs

Where can I find CA Final Notes for all subjects?

You can find CA Final Notes online on educational websites, coaching institutes' portals, and student forums. Many platforms offer free and paid PDF downloads covering key concepts, amendments, and exam-oriented summaries for all subjects.

Are CA Final Notes available in PDF format?

Yes, CA Final Notes are available in PDF format for easy access and revision. Many coaching institutes and online platforms provide free and premium downloadable PDFs covering syllabus updates, summary notes, and exam-focused content.

Which are the best CA Final Notes for self-study?

The best CA Final Notes for self-study are concise, exam-oriented, and cover ICAI’s latest syllabus. Notes from trusted sources like ICAI, top coaching faculties, and rank holders can help in structured preparation and better conceptual clarity.

How do CA Final Notes help in last-minute revision?

CA Final Notes provide a concise summary of key topics, formulas, and amendments, making last-minute revision easier. They help students quickly revise complex concepts, focus on high-scoring topics, and retain important information before exams.

Are handwritten CA Final Notes better than printed ones?

Handwritten CA Final Notes can enhance retention and understanding, as they involve active learning. However, printed notes from reliable sources are well structured and save time. The choice depends on individual preferences and learning styles.

Where can I get CA Final Notes for free?

Many online platforms, YouTube educators, and coaching institutes provide free CA Final Notes in PDF format. Websites like ICAI’s official site, student forums, and rank-holder blogs also share valuable free study materials.

Are CA Final Notes sufficient for passing the exam?

CA Final Notes are excellent for revision but should be supplemented with ICAI study material, practice manuals, RTPs, and mock tests. Relying solely on notes may not be enough for conceptual clarity and application-based questions.

How to make effective CA Final Notes while studying?

Create CA Final Notes by summarizing key concepts, writing down formulas, making flowcharts, and highlighting important points. Organize notes subject-wise for easy revision, ensuring they are concise yet comprehensive for quick recall before exams.

Do CA Final Notes include amendments and latest updates?

Yes, most updated CA Final Notes include amendments and the latest ICAI updates. Ensure you download notes from reliable sources that regularly update their content to align with recent syllabus changes and examination trends.

Can I use CA Final Notes from previous attempts?

Previous attempts CA Final notes can be useful, but always verify amendments and syllabus changes. ICAI frequently updates regulations, accounting standards, and taxation laws, so referring to the latest notes is crucial for exam preparation.