CA Final Notes for Sept 2025, Download Updated Notes for All Subjects

Discover the CA Final Notes for Sept 2025 based on the ICAI syllabus. Download subject-wise & chapter-wise notes PDF to prepare efficiently. Boost your success with quality resources.

The Chartered Accountancy Final Level is the last stage of the CA course conducted by the ICAI (Institute of Chartered Accountants of India). With the CA Final Sept 2025 session approaching, aspirants are now in the most crucial phase of preparation. One of the most important resources to crack this level is CA Final Notes, which helps in quick revisions, concept clarity, and scoring well in exams.

These notes are structured as per the New Scheme of Education and Training by ICAI. All the ICAI modules should always be given top priority. This CA covers the number of questions for every aspect of the final course in full detail.

In this article, we will cover complete subject-wise notes, chapter-wise updates, syllabus details, and important links for the Sept 2025 attempt.

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

CA Final Notes are concise, exam-oriented study materials designed to help students revise key concepts quickly and effectively, ensuring better retention and improved performance in the CA Final exams.

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Why CA Final Notes Are Important for Sept 2025?

CA Final exams demand not just hard work but also smart revision. While ICAI study modules are detailed and extensive, short notes, summaries, and mind maps provide an efficient way to revise before exams.

CA Final Study Material and Notes for Both Groups

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

Key Benefits of Using Updated Notes:

• They help you revise large topics in less time.
• Conceptual clarity is improved with well-structured formats.
• Notes help retain important formulas, amendments, and concepts.
• Quick reference during the last 15–20 days of preparation.

How to Download CA Final Notes & Study Material from ICAI Official Website

ICAI provides free, updated, and official study material for all CA Final subjects on its Board of Studies (BoS) Knowledge Portal. Students can easily access and download the latest material by following the steps below:

Steps to Download ICAI CA Final Notes:

• Visit the official ICAI website: https://www.icai.org
• Hover over the "Students" tab and select "BoS Knowledge Portal."
• Choose "Final" under the course category.
• Select the subject you want (e.g., Financial Reporting, Advanced Auditing).
• Download PDFs for study material, practice manuals, RTPs, MTPs, and chapter-wise notes.

All resources are free and updated according to the latest syllabus applicable for the September 2025 session.

Important Tips for CA Final Sept 2025 Preparation

The CA Final exam is one of the toughest professional exams in India. To crack it on your first attempt, a strategic and well-structured plan is essential. Here are some preparation tips that align with the ICAI exam pattern and marking schemes:

• Start with ICAI Material First: Complete the ICAI study modules thoroughly as they cover 100% of the syllabus and match the exam's depth.
• Use Notes for Quick Revision: After completing each chapter, prepare short notes or refer to trusted CA Final Notes for multiple revisions and reduced stress.
• Practice RTPs, MTPs, and Past Papers: Regularly solve ICAI’s Revision Test Papers, Mock Test Papers, and past question papers for time management and pattern familiarity.
• Stay Updated with Amendments: Make sure your notes reflect the latest changes, especially in taxation and law. Always refer to the newest RTPs and ICAI bulletins.
• Allocate Time for Self-Revision: Use 30–40% of your study time for self-revision. Dedicate the last 15 days solely to revision and mock exams.

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