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CA Final Exam Pattern 2021 - Get Paper-Wise Syllabus, Check CA Final Exam Pattern Here

CA Final Exam Pattern 2021 - Candidates who are preparing for CA Final exam 2021 can check the CA Final Exam Pattern 2021 which is conducted by the Institute of Chartered Accountants of India (ICAI) from the article. The CA Final Exam Pattern 2021 can be checked from the article which gives the Marking Scheme. By the CA Final Exam Pattern 2021, the CA Final exam will be held in offline mode. More details about CA Final Exam Pattern 2021 are available in this article.

Bhavani Asok | Updated: May 03, 2021, 18:56 IST

CA Final Exam Pattern 2021 - Get Paper-Wise Syllabus, Check CA Final Exam Pattern Here

CA Final Exam Pattern 2021 - Get Paper-Wise Syllabus, Check CA Final Exam Pattern Here

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CA Final Exam Pattern 2021

Aspirants are advised to check the CA Final Exam Pattern 2021 carefully before preparing for the CA Final 2021 Examination and also CA Final Exam Pattern 2021 helps the candidates to Know the Type of Questions asked in the CA Final exam 2021, Exam Mode, Marking Scheme, Exam Duration. To know more about CA Final Exam Pattern 2021 detailed information, Latest Updates of Syllabus read this article thoroughly. The CA Final Exam Pattern 2021 provides a wealth of knowledge about the CA Final exam 2021, including the mode of examination, language, period, marking scheme, and more. Candidates studying for the CA Final exam 2021 should review the exam pattern so that they can prepare their study strategy accordingly.

Check CA Final Exam Pattern 2021


CA Final Exam Pattern 2021 Overview

CA Final Exam Pattern 2021 Particulars CA Final Exam Pattern 2021 Details

Mode

Offline

Total marks

800 (100 for each paper)

Medium

English/Hindi

Type of questions

Objective/descriptive

Marking scheme

No negative marking

CA Final Exam Pattern 2021 Paper-wise weightage

Group

Paper names

Marks per paper

Total marks

Group I

Financial Reporting

Strategic Financial Management

Advanced Auditing & Professional Ethics

Corporate & Allied Laws

100

100

100

100

400

Group II

Advanced Management Accounting

Elective Paper

Direct Tax Laws

Indirect Tax Laws

100

100

100

100

400

CA Final Syllabus 2021

Paper 1: Financial Reporting (100 Marks)

1

Framework for Preparation and Presentation of Financial Statements

2

Application of Indian Accounting Standards (Ind AS)

3

Indian Accounting Standards on Group Accounting

4

Accounting and Reporting of Financial Instruments (as per Ind AS)

5

Analysis of Financial Statements

6

Integrated Reporting

7

Corporate Social Responsibility Reporting

Paper 2: Strategic Financial Management (100 Marks)

1

Financial Policy and Corporate Strategy

2

Risk Management

3

Security Analysis

4

Security Valuation

5

Portfolio Management

6

Securitization

7

Mutual Fund

8

Derivatives Analysis and Valuation

9

Foreign Exchange Exposure and Risk Management

10

International Financial Management

11

Interest Rate Risk Management

12

Corporate Valuation

13

Mergers, Acquisitions, and Corporate Restructuring

14

Start-up Finance

Paper 3: Advanced Auditing and Professional Ethics (100 Marks)

1

Auditing Standards, Statements, and Guidance Notes

2

Audit Planning, Strategy, and Execution

3

Risk Assessment and Internal Control

4

Special aspects of Auditing in an Automated Environment

5

Audit of Limited Companies

6

Audit Reports

7

Audit Committee and Corporate Governance

8

Audit of Consolidated Financial Statements

9

Special features of an audit of Banks, Insurance & Non-Banking Financial Companies

10

Audit under Fiscal Laws

11

Audit of Public Sector Undertakings

12

Liabilities of Auditors

13

Internal Audit, Management, and Operational Audit

14

Due Diligence, Investigation, and Forensic Audit

15

Peer Review and Quality Review

16

Professional Ethics

Paper 4: Corporate and Economic Laws (100 Marks)

Part I: Corporate Laws (70 Marks)

Section A: Company Law

1

The Companies Act, 2013

2

Corporate Secretarial Practice

Section B: Securities Laws

1

The Securities Contract (Regulation) Act, 1956 and the Securities Contract (Regulation) Rules, 1957

2

The Securities Exchange Board of India Act, 1992

Part II: Economic Laws (30 Marks)

1

The Foreign Exchange Management Act, 1999

2

The Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002

3

The Prevention of Money Laundering Act, 2002

4

Foreign Contribution Regulation Act, 2010

5

The Arbitration and Conciliation Act, 1996

6

The Insolvency and Bankruptcy Code, 2016

Paper 5: Strategic Cost Management and Performance Evaluation (100 Marks)

Part A: Strategic Cost Management and Decision Making

Sub Part I: Strategic Cost Management

1

Introduction to Strategic Cost Management

2

Modern Business Environment

3

Lean System and Innovation

4

Cost Management Techniques

5

Cost Management for Specific Sectors

Sub Part II: Strategic Decision Making

1

Decision Making

2

Pricing Strategies/ Decisions

Part B: Performance Evaluation and Control

Sub Part I: Performance Evaluation and Reporting

1

Performance Measurement and Evaluation

2

Divisional Transfer Pricing

3

Strategic Analysis of Operating Income

Sub Part II: Managerial Control

1

Budgetary Control

2

Standard Costing

Part C: Case Study

1

Case Study

Paper 6

Paper 6A: Risk Management (100 Marks)

1

Introduction to risk

2

Source and evaluation of risks

3

Risk management

4

Evaluation of Risk Management Strategies

5

Risk model

6

Credit risk measurement and management

7

Risk associated with corporate governance

8

Enterprise Risk Management

9

Operational Risk Management

Paper 6B: Financial Services and Capital Markets (100 Marks)

1

Global Financial Markets

2

Impact of various Policies of Financial Markets

3

Capital Market – Primary

4

Capital Market – Secondary

5

Money Market

6

Institutions and Intermediaries

7

Commodity Market

8

Banking as a source of Capital including NBFCs

9

Mutual Funds

10

Private Equity

11

Investment Banking

12

Credit Rating

13

Treasury Operations

14

Risk Management

15

Credit Derivatives

16

Leasing Decisions

17

Factoring

18

SEBI Guidelines

Paper 6C: International Taxation (100 Marks)

Part I: Taxation of International Transactions and Non-resident Taxation in India

1

Transfer Pricing provisions under the Income-tax Act, 1961

2

Other Provisions relating to the taxation of international transactions and non-resident taxation under the Income-tax Act, 1961

3

Law and Procedures under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

Part II: Other aspects of International Taxation

1

Overview of Model Tax Conventions

2

Tax treaties, Application, and Interpretation

3

Anti-Avoidance Measures

4

Taxation of E-Commerce Transactions

Paper 6D: Economic Laws (100 Marks)

1

World Trade Organization (WTO) covering its Role, Principles, Functions and Dispute Settlement Mechanism

2

Competition Act, 2002 and Rules/ Regulations

3

Real Estate (Regulation and Development) Act, 2016 [Central Act and Rules/ Regulations]

4

Insolvency and Bankruptcy Code, 2016 and Rules/ Regulations

5

Prevention of Money Laundering Act, 2002 and Rules/ Regulations

6

Foreign Exchange Management Act, 1999 and Rules/ Regulations

7

Prohibition of Benami Property Transactions Act, 1988 and Rules/ Regulations

Paper 6E: Global Financial Reporting Standards (100 Marks)

1

Conceptual Framework for Financial Reporting as per IFRS

2

Application of International Financial Reporting Standards

3

Significant differences between IFRS and US GAAPs

Paper 6F: Multidisciplinary Case Study (100 Marks)

1

Financial Accounting and Reporting

2

Audit and Assurance

3

Taxation

4

Finance and Financial Management

5

Management Accounting

6

Corporate Laws

7

Business Strategy and Management

Paper 7: Direct Tax Laws and International Taxation (100 Marks)

Part I: Direct Tax Laws (70 Marks)

1

Basis of charge, residential status, income which do not form part of total income, heads of income, the income of other persons included in assessor’s total income, aggregation of income, set-off and carry forward of losses, deductions from gross total income, rebates, and reliefs

2

Special provisions relating to companies and certain persons other than a company

3

Provisions relating to charitable and religious trust and institutions, political parties, and electoral trusts

4

Tax Planning, Tax Avoidance & Tax Evasion

5

Collection & Recovery of Tax, Refunds

6

Income-tax Authorities, Procedure for assessment, Appeals and Revision

7

Settlement of Tax Cases, Penalties, Offences & Prosecution

8

Liability in Special Cases

9

Miscellaneous Provisions and Other Provisions

Part II: International Taxation (30 Marks)

1

Taxation of international transactions and Non-resident taxation

2

Overview of Model Tax Conventions – OECD & UN

3

Application and interpretation of Tax Treaties

4

Fundamentals of Base Erosion and Profit Shifting

Paper 8: Indirect Tax Laws (100 Marks)

Part I: Goods and Services Tax (75 Marks)

1

Introduction to GST in India including Constitutional aspects

2

Levy and collection of CGST and IGST

3

Place of supply

4

Time and Value of supply

5

Input tax credit

6

Computation of GST liability

7

Procedures under GST including registration, tax invoice, credit and debit notes, electronic waybill, accounts and records, returns, payment of tax including tax deduction at source and tax collection at source, refund, job work

8

Liability to pay in certain cases

9

Administration of GST; Assessment and Audit

10

Inspection, Search, Seizure, and Arrest

11

Demand and Recovery

12

Offenses and Penalties

13

Advance Ruling

14

Appeals and Revision

15

Other provisions

Part II: Customs & FTP (25 Marks)

1

Customs Law as contained in the Customs Act, 1962 and the Customs Tariff Act, 1975

2

Foreign Trade Policy to the extent relevant to the indirect tax laws

CA Final Sample Papers 2021(New scheme)

Paper name

Download link

Financial Reporting

Click here

Strategic Financial Management

Click here

Advanced Auditing and Professional Ethics

Click here

Corporate and Economic Laws

Click here

Strategic Cost Management and Performance Evaluation

Click here

Risk Management

Click here

Financial Services and Capital Markets

Click here

International Taxation

Click here

Economic Laws

Click here

Global Financial Reporting Standards

Click here

Multidisciplinary Case Study

Click here

Direct Tax Laws and International Taxation

Click here

Indirect Tax Laws

Click here

Disclaimer: The above information is for general informational purposes only. All information on the Site is provided in good faith, however we make no representation or warranty of any kind, express or implied, regarding the accuracy, adequacy, validity, reliability, availability or completeness of any information on the Site.
Tags: , Exam Pattern 2021, Exam Pattern, 2021 Exam Pattern, Exam Pattern of 2021

Exam Pattern 2021 - FAQ

1. Who conducts CA Final Exam?

Institute of Chartered Accountants of India (ICAI) conducts CA Final Exam.

2. What is medium of CA Final Exam?

The medium of CA Final Exam is English/Hindi.

3. Is there negative marking in CA Final Exam?

There is no negative marking in CA Final Exam.

4. How many attempts are allowed for giving the CA Final exam?

10 attempts are allowed for giving the CA Final exam.

5. How is the CA final attempt calculated from the date of registration?

It is calculated 2.5 years from the date of CA Final registration. 

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