CA Final Study Material Jan 2026, Get Paper-wise Revision Material

Explore the ICAI CA Final study material for the Jan 2026 session, including chapter-wise weightage and new syllabus study resources help in strong exam preparation.

Start your journey to achieve success in the CA Final exams with our complete CA study material. Access and download the crucial study materials outlined in this article to amplify your preparation and stay ahead of the curve for the upcoming exams. 

Prepare for CA Final exams in Jan 2026 with detailed ICAI New Course Study Material on all groups and elective papers. A clear summary table helps you understand important topics effectively. It will help you develop readiness and increase your exam chances.

ICAI CA Final Study Material gives you an idea of what ICAI is demanding from you. Writing skills, presentation, questions asked, and everything else are clearly explained in the ICAI Study Material. Students can also check out the latest CA Final syllabus for the upcoming examinations.

Study Material for CA Final Jan 2026

CA Final New Study Material Jan 2026
Papers Name 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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Paper-Wise CA Final Study Material 

Paper 1:  Financial Reporting

The syllabus of CA Final Paper 1: Financial Reporting deals with various Indian Accounting Standards (Ind AS), financial reporting, business combinations, and the ethical duties of Chartered Accountants. Below is a structured table for the financial reporting syllabus:

CA Final Syllabus 2026 For Financial Reporting
Module Chapter Topic Units
Module 1 Chapter 1 Introduction to Indian Accounting Standards –
  Chapter 2 Conceptual Framework for Financial Reporting under Ind AS –
  Chapter 3 Ind AS on Presentation of General Purpose Financial Statements Ind AS 1, Ind AS 34, Ind AS 7
  Chapter 4 Ind AS on Measurement Based on Accounting Policies Ind AS 8, Ind AS 10, Ind AS 113
Module 2 Chapter 5 Ind AS on Assets of the Financial Statements Ind AS 2, Ind AS 16, Ind AS 23, Ind AS 36, Ind AS 38, Ind AS 40, Ind AS 105, Ind AS 116
Module 3 Chapter 6 Ind AS on Liabilities of the Financial Statements Ind AS 19, Ind AS 37
  Chapter 7 Ind AS on Items Impacting Financial Statements Ind AS 12, Ind AS 21
  Chapter 8 Ind AS on Disclosures in the Financial Statements Ind AS 24, Ind AS 33, Ind AS 108
Module 4 Chapter 9 Ind AS 115 – Revenue from Contracts with Customers –
  Chapter 10 Other Indian Accounting Standards Ind AS 41, Ind AS 20, Ind AS 102
  Chapter 11 Accounting and Reporting of Financial Instruments –
Module 5 Chapter 12 Ind AS 103 – Business Combinations –
  Chapter 13 Consolidated and Separate Financial Statements of Group Entities Ind AS 110, Ind AS 111, Ind AS 28, Ind AS 27
  Chapter 14 Ind AS 101 – First-time Adoption of Ind AS –
  Chapter 15 Analysis of Financial Statements –
  Chapter 16 Professional and Ethical Duties of a Chartered Accountant –
  Chapter 17 Accounting and Technology –

Paper 2: Advanced Financial Management

The syllabus of CA Final Paper 2: Advanced Financial Management Applicable for the Jan 2026 Exam covers a plethora of advanced finance topics with a concentration on corporate strategy, risk management, capital budgeting, and financial valuation. Below is an organized table with the Advanced Financial Management syllabus:

CA Final Syllabus 2026 For Advanced Financial Management
Chapter No. Topic
Chapter 1 Financial Policy and Corporate Strategy
Chapter 2 Risk Management
Chapter 3 Advanced Capital Budgeting Decisions
Chapter 4 Security Analysis
Chapter 5 Security Valuation
Chapter 6 Portfolio Management
Chapter 7 Securitization
Chapter 8 Mutual Funds
Chapter 9 Derivatives Analysis and Valuation
Chapter 10 Foreign Exchange Exposure and Risk Management
Chapter 11 International Financial Management
Chapter 12 Interest Rate Risk Management
Chapter 13 Business Valuation
Chapter 14 Mergers, Acquisitions and Corporate Restructuring
Chapter 15 Startup Finance

Paper 3: Advanced Auditing, Assurance and Professional Ethics

The syllabus of CA Final Paper 3 Advanced Auditing, Assurance and Professional Ethics Applicable for Jan 2026 Exam is divided into three modules which include a whole gamut of auditing topics and professional ethics with specialized areas in auditing. Advanced Auditing, Assurance, and Professional Ethics Syllabus: Structured Table.

CA Final Study Material 2026 for Advanced Auditing, Assurance, and Professional Ethics
Module Chapter Topic
Module 1 Chapter 1 Quality Control
  Chapter 2 General Auditing Principles and Auditors’ Responsibilities
  Chapter 3 Audit Planning, Strategy, and Execution
  Chapter 4 Materiality, Risk Assessment, and Internal Control
  Chapter 5 Audit Evidence
  Chapter 6 Completion and Review
  Chapter 7 Reporting
Module 2 Chapter 8 Specialized Areas
  Chapter 9 Related Services
  Chapter 10 Review of Financial Information
  Chapter 11 Prospective Financial Information and Other Assurance Services
  Chapter 12 Digital Auditing & Assurance
  Chapter 13 Group Audits
  Chapter 14 Special Features of Audit of Banks & Non-Banking Financial Companies
Module 3 Chapter 15 Overview of Audit of Public Sector Undertakings
  Chapter 16 Internal Audit
  Chapter 17 Due Diligence, Investigation & Forensic Accounting
  Chapter 18 Sustainable Development Goals (SDG) & Environment, Social and Governance (ESG) Assurance
  Chapter 19

Professional Ethics & Liabilities of Auditors

Paper 4: Direct Tax Laws & International Taxation

CA Final Paper 4: Direct Tax Laws & International Taxation Applied for jan 2026, and May-2026 This syllabus includes four modules along with a considerable amount of comprehensive knowledge on a wider platform of taxing issues, taxation planning, global tax issues, and ethics. Further below is provided the structured syllabus table relating to the  Direct Tax Laws & International Taxation paper:

CA Final Syllabus 2026 for Direct Tax Laws & International Taxation
Module Chapter Topic
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

CA Final Paper 5: Indirect Tax Laws Syllabus Applicable for Jan 2026 and May 2026 Exams There are two divisional sections: Goods and Services Tax; and Customs & Foreign Trade Policy (FTP) Below is a structured table concerning the syllabus of Indirect Tax Laws.

CA Final Syllabus 2026 for Indirect Tax Laws
Module Chapter Topic
Part I: Goods and Services Tax (GST)
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
  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 Demands and Recovery
  Chapter 20 Liability to Pay in Certain Cases
  Chapter 21 Offences and Penalties and Ethical Aspects under GST
  Chapter 22 Appeals and Revision
  Chapter 23 Advance Ruling
  Chapter 24 Miscellaneous Provisions
Part II: Customs & FTP
Module 4 Chapter 1 Levy of and Exemptions from Customs Duty
  Chapter 2 Types of Duty
  Chapter 3 Classification of Imported and Export 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)

Section A: Corporate and Economic Laws

Syllabus Modules Chapters
Module-1 Section A: Company Law
  Chapter 1: Appointment and Qualification of Directors
  Chapter 2: Appointment and Remuneration of Managerial 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-Profit Organisations
  Chapter 11: Preparation of Performance Reports
  Chapter 12: Divisional Transfer Pricing
  Chapter 13: Standard Costing
  Chapter 14: Case Study

How to Use CA Final Study Material

To excel in the CA Final exams, it's essential to utilize the study material effectively. Here's a step-by-step guide to help you make the most of your CA Final study material:

  • Familiarize Yourself with the Study Material: Browse through the study material, including notes, practice manuals, and question papers to understand the structure and content.
  • Create a Study Plan: Develop a study schedule that covers all topics and subjects, allocating time for each study material.
  • Focus on Key Concepts: Identify key concepts and topics that carry significant weightage in the exams and use the study material to delve deeper.
  • Practice with Mock Tests and Question Papers: Utilize practice manuals and question papers to test your knowledge and understanding.
  • Review and Revise Regularly: Regularly review the study material to reinforce your learning and revise key concepts.
  • Stay Updated with ICAI Announcements: Regularly check the ICAI website for updates on the exam schedule, syllabus, and study material.

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FAQs

How do I know which papers’ study materials are updated for the Jan 2026 CA Final?

Each paper of CA Final has a cover page in the study material indicating applicability; for example, Paper-4 (Direct Tax Laws & International Taxation) clearly mentions “Applicable for May/Sept 2025 & January 2026.

Are the study materials for Jan 2026 available in both English and Hindi?

A: Yes, ICAI publishes the study material for the CA Final in both English and Hindi mediums wherever applicable, so candidates can choose the language best suited to their preparation style.

Where can I download the CA Final Jan 2026 study material modules?

The study material for the Final course under the Jan 2026 attempt is available for download via ICAI’s web page titled “Study Material – New Scheme – Final Course.

 

Is the study material for Jan 2026 completely new or just a revision of earlier material?

The study material for Jan 2026 includes updated modules with statutory and judicial updates, especially in subjects like Direct Taxation, meaning it’s more than just a reprint—it incorporates the latest amendments.

How many modules does each paper’s study material for CA Final Jan 2026 typically have?

For instance, Paper-1 shows five modules, while Paper-4 (Direct Tax Laws) shows four modules with detailed chapters; so each paper can have multiple modules to cover the subject thoroughly.

Does the CA Final Jan 2026 study material include practice questions?

Yes, each module in the study material contains practice questions, illustrations, and “Test Your Knowledge” sections to help students apply theory, especially ahead of the Jan 2026 sitting.

In what format is the CA Final Jan 2026 study material available?

The material is available in PDF downloadable form from ICAI’s site; some students also opt for printed, bound copies from approved publishers for convenience.

What is the best way to use the study material for the Jan 2026 exams?

Begin with reading each module, highlight key areas, work practice questions, then review statutory updates and last-minute amendments—this layered use helps for the Jan 2026 timeline.

What change does the “New Scheme of Education and Training” bring for study material applicable to Jan 2026?

Under the new scheme, study material is aligned to the revised syllabus, learning outcomes and shows applicability for the Jan 2026 exam. Candidates must ensure the material they use carries the “New Scheme” tag.

If I choose to attempt both groups in Jan 2026, should I manage separate study material for each paper?

Yes — each paper under CA Final has its own dedicated study material. If you attempt both groups in Jan 2026, manage and schedule modules for each paper distinctly to maintain clarity and efficiency.