CA Final Notes & Study Material May 2025

Uplift your CA Final exam preparation with extensive CA Final Notes. Download mandatory study materials from the article below to enhance your preparation and achieve success in the upcoming exams!

For excellent outcomes in CA final exams, it is necessary to have an overall study plan in place. Our CA Final Notes are a valuable resource that can help you achieve success. Focus on ICAI modules, covering all aspects of the course, and utilize mock tests and sample papers to practice, especially for challenging subjects like auditing and law.

Additionally, mastering MCQs, including case study-based ones, is important for scoring high in theory subjects. By downloading our CA Final Study Material, you will be well on your way to achieving your goals.

CA Final Notes (Summary Notes, Revision Charts, Handwritten Notes, etc.)

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CA Final Notes 2025

Get instant access to complete CA Final Notes May 2025 and the CA Final MCQs, with detailed stepwise explanations. Our notes are created by experts and cover the most important topics, ensuring you are well-prepared for the upcoming exam. Utilize this strategic resource to streamline your study plan, focus on key subject matter, and achieve success in the CA Final exam.

CA Final Study Material & Notes 2025 for both Groups and Elective Paper

Elevate your exam preparation with our overall notes, covering both Group 1 and Group 2 subjects, as well as elective papers. Our brief table provides a clear overview of key subjects, helping you grasp necessary concepts and boost your chances of success in the CA Final exams.

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

Paper 1: Financial Reporting (CA Final Notes)

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: Advance Financial Management Notes According to New Syllabus

Paper 3: Advanced Auditing, Assurance and Professional Ethics

Paper 4: Direct Tax Law and International Taxation Notes

Paper 5: Indirect Tax Notes & Study Material

Paper 6: Integrated Business Solutions (Multidisciplinary Case Study with Strategic Management) Notes

Section B: Strategic Cost & Performance Management

CA Final Notes Chapter-wise weightage

Students, you can check the chapter-wise breakdown and modules according to the mark weight given in your exam. Plan your strategies according to them.

How do I access the CA Final Notes for May 2025?

To do an excellent performance, you have to practice with CA Final Notes. Students need to download the updated notes of the CA final. Follow these steps to access the CA final notes & study material.

• Step 1: Visit the official website of ICAI
• Step 2: Click on the new scheme education and training tab.
• Step 3: After that, click on the material link shown on the website.
• Step 4: Then click on the “Final Course.”
• Step 5: Click on each paper to download in PDF format.

Important Tips for Success in CA Final Exam 2025

To maximize your chances of passing the CA exams, here are these valuable tips for your study routine:

• Track Your Progress: Monitor your study journey with a journal to stay on track.
• Stay Consistent: Avoid last-minute cramming by sticking to your study plan.
• Seek Expert Guidance: Clarify doubts and strengthen concepts with expert-led revision courses.
• Manage Stress: Prioritize relaxation techniques and a healthy lifestyle to minimize stress.
• Stay Focused: Stay committed, and you will be on your way to achieving CA exam success.

Frequently Asked Questions