\n| \n 7<\/p>\n<\/td>\n | \n Corporate Social Responsibility Reporting\u00a0<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n CA Final Syllabus | Paper 2: Strategic Financial Management (100 Marks)<\/strong><\/p>\n\n\n\n| \n 1<\/p>\n<\/td>\n | \n Financial Policy and Corporate Strategy\u00a0<\/p>\n<\/td>\n<\/tr>\n | \n| \n 2<\/p>\n<\/td>\n | \n Risk Management<\/p>\n<\/td>\n<\/tr>\n | \n| \n 3<\/p>\n<\/td>\n | \n Security Analysis<\/p>\n<\/td>\n<\/tr>\n | \n| \n 4<\/p>\n<\/td>\n | \n Security Valuation<\/p>\n<\/td>\n<\/tr>\n | \n| \n 5<\/p>\n<\/td>\n | \n Portfolio Management<\/p>\n<\/td>\n<\/tr>\n | \n| \n 6<\/p>\n<\/td>\n | \n Securitization<\/p>\n<\/td>\n<\/tr>\n | \n| \n 7<\/p>\n<\/td>\n | \n Mutual Fund<\/p>\n<\/td>\n<\/tr>\n | \n| \n 8<\/p>\n<\/td>\n | \n Derivatives Analysis and Valuation<\/p>\n<\/td>\n<\/tr>\n | \n| \n 9<\/p>\n<\/td>\n | \n Foreign Exchange Exposure and Risk Management\u00a0<\/p>\n<\/td>\n<\/tr>\n | \n| \n 10<\/p>\n<\/td>\n | \n International Financial Management<\/p>\n<\/td>\n<\/tr>\n | \n| \n 11<\/p>\n<\/td>\n | \n Interest Rate Risk Management\u00a0<\/p>\n<\/td>\n<\/tr>\n | \n| \n 12<\/p>\n<\/td>\n | \n Corporate Valuation\u00a0<\/p>\n<\/td>\n<\/tr>\n | \n| \n 13<\/p>\n<\/td>\n | \n Mergers, Acquisitions, and Corporate Restructuring<\/p>\n<\/td>\n<\/tr>\n | \n| \n 14<\/p>\n<\/td>\n | \n Start-up Finance<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n CA Final Syllabus | Paper 3: Advanced Auditing and Professional Ethics (100 Marks)<\/strong><\/p>\n\n\n\n| \n 1<\/p>\n<\/td>\n | \n Auditing Standards, Statements, and Guidance Notes<\/p>\n<\/td>\n<\/tr>\n | \n| \n 2<\/p>\n<\/td>\n | \n Audit Planning, Strategy, and Execution<\/p>\n<\/td>\n<\/tr>\n | \n| \n 3<\/p>\n<\/td>\n | \n Risk Assessment and Internal Control<\/p>\n<\/td>\n<\/tr>\n | \n| \n 4<\/p>\n<\/td>\n | \n Special aspects of Auditing in an Automated Environment<\/p>\n<\/td>\n<\/tr>\n | \n| \n 5<\/p>\n<\/td>\n | \n Audit of Limited Companies<\/p>\n<\/td>\n<\/tr>\n | \n| \n 6<\/p>\n<\/td>\n | \n Audit Reports<\/p>\n<\/td>\n<\/tr>\n | \n| \n 7<\/p>\n<\/td>\n | \n Audit Committee and Corporate Governance<\/p>\n<\/td>\n<\/tr>\n | \n| \n 8<\/p>\n<\/td>\n | \n Audit of Consolidated Financial Statements<\/p>\n<\/td>\n<\/tr>\n | \n| \n 9<\/p>\n<\/td>\n | \n Special features of an audit of Banks, Insurance & Non-Banking Financial Companies<\/p>\n<\/td>\n<\/tr>\n | \n| \n 10<\/p>\n<\/td>\n | \n Audit under Fiscal Laws<\/p>\n<\/td>\n<\/tr>\n | \n| \n 11<\/p>\n<\/td>\n | \n Audit of Public Sector Undertakings<\/p>\n<\/td>\n<\/tr>\n | \n| \n 12<\/p>\n<\/td>\n | \n Liabilities of Auditors<\/p>\n<\/td>\n<\/tr>\n | \n| \n 13<\/p>\n<\/td>\n | \n Internal Audit, Management, and Operational Audit<\/p>\n<\/td>\n<\/tr>\n | \n| \n 14<\/p>\n<\/td>\n | \n Due Diligence, Investigation, and Forensic Audit<\/p>\n<\/td>\n<\/tr>\n | \n| \n 15<\/p>\n<\/td>\n | \n Peer Review and Quality Review<\/p>\n<\/td>\n<\/tr>\n | \n| \n 16<\/p>\n<\/td>\n | \n Professional Ethics<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n CA Final Syllabus | Paper 4: Corporate and Economic Laws (100 Marks)<\/strong><\/p>\nPart I: Corporate Laws (70 Marks)<\/strong><\/p>\nSection A: Company Law\u00a0<\/strong><\/p>\n\n\n\n| \n 1<\/p>\n<\/td>\n | \n The Companies Act, 2013<\/p>\n<\/td>\n<\/tr>\n | \n| \n 2<\/p>\n<\/td>\n | \n Corporate Secretarial Practice<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n Section B: Securities Laws<\/strong><\/p>\n\n\n\n| \n 1<\/p>\n<\/td>\n | \n The Securities Contract (Regulation) Act, 1956 and the Securities Contract (Regulation) Rules, 1957<\/p>\n<\/td>\n<\/tr>\n | \n| \n 2<\/p>\n<\/td>\n | \n The Securities Exchange Board of India Act, 1992<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n Part II: Economic Laws (30 Marks)<\/strong><\/p>\n\n\n\n| \n 1<\/p>\n<\/td>\n | \n The Foreign Exchange Management Act, 1999<\/p>\n<\/td>\n<\/tr>\n | \n| \n 2<\/p>\n<\/td>\n | \n The Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002<\/p>\n<\/td>\n<\/tr>\n | \n| \n 3<\/p>\n<\/td>\n | \n The Prevention of Money Laundering Act, 2002<\/p>\n<\/td>\n<\/tr>\n | \n| \n 4<\/p>\n<\/td>\n | \n Foreign Contribution Regulation Act, 2010<\/p>\n<\/td>\n<\/tr>\n | \n| \n 5<\/p>\n<\/td>\n | \n The Arbitration and Conciliation Act, 1996<\/p>\n<\/td>\n<\/tr>\n | \n| \n 6<\/p>\n<\/td>\n | \n The Insolvency and Bankruptcy Code, 2016<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n CA Final Syllabus | Paper 5: Strategic Cost Management and Performance Evaluation (100 Marks)<\/strong><\/p>\nPart A: Strategic Cost Management and Decision Making<\/strong><\/p>\nSub Part I: Strategic Cost Management<\/strong><\/p>\n\n\n\n| \n 1<\/p>\n<\/td>\n | \n Introduction to Strategic Cost Management<\/p>\n<\/td>\n<\/tr>\n | \n| \n 2<\/p>\n<\/td>\n | \n Modern Business Environment<\/p>\n<\/td>\n<\/tr>\n | \n| \n 3<\/p>\n<\/td>\n | \n Lean System and Innovation<\/p>\n<\/td>\n<\/tr>\n | \n| \n 4<\/p>\n<\/td>\n | \n Cost Management Techniques<\/p>\n<\/td>\n<\/tr>\n | \n| \n 5<\/p>\n<\/td>\n | \n Cost Management for Specific Sectors<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n Sub Part II: Strategic Decision Making<\/strong><\/p>\n\n\n\n| \n 1<\/p>\n<\/td>\n | \n Decision Making\u00a0<\/p>\n<\/td>\n<\/tr>\n | \n| \n 2<\/p>\n<\/td>\n | \n Pricing Strategies\/ Decisions\u00a0<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n Part B: Performance Evaluation and Control<\/strong><\/p>\nSub Part I: Performance Evaluation and Reporting<\/strong><\/p>\n\n\n\n| \n 1<\/p>\n<\/td>\n | \n Performance Measurement and Evaluation\u00a0<\/p>\n<\/td>\n<\/tr>\n | \n| \n 2<\/p>\n<\/td>\n | \n Divisional Transfer Pricing\u00a0<\/p>\n<\/td>\n<\/tr>\n | \n| \n 3<\/p>\n<\/td>\n | \n Strategic Analysis of Operating Income<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n Sub Part II: Managerial Control<\/strong><\/p>\n\n\n\n| \n 1<\/p>\n<\/td>\n | \n Budgetary Control\u00a0<\/p>\n<\/td>\n<\/tr>\n | \n| \n 2<\/p>\n<\/td>\n | \n Standard Costing\u00a0<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n Part C: Case Study<\/strong><\/p>\n\n\n\n| \n 1<\/p>\n<\/td>\n | \n Case Study<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n CA Final Syllabus | Paper 6<\/strong><\/p>\nPaper 6A: Risk Management (100 Marks)<\/strong><\/p>\n\n\n\n| \n 1<\/p>\n<\/td>\n | \n Introduction to risk<\/p>\n<\/td>\n<\/tr>\n | \n| \n 2<\/p>\n<\/td>\n | \n Source and evaluation of risks<\/p>\n<\/td>\n<\/tr>\n | \n| \n 3<\/p>\n<\/td>\n | \n Risk management<\/p>\n<\/td>\n<\/tr>\n | \n| \n 4<\/p>\n<\/td>\n | \n Evaluation of Risk Management Strategies<\/p>\n<\/td>\n<\/tr>\n | \n| \n 5<\/p>\n<\/td>\n | \n Risk model\u00a0<\/p>\n<\/td>\n<\/tr>\n | \n| \n 6<\/p>\n<\/td>\n | \n Credit risk measurement and management<\/p>\n<\/td>\n<\/tr>\n | \n| \n 7<\/p>\n<\/td>\n | \n Risk associated with corporate governance<\/p>\n<\/td>\n<\/tr>\n | \n| \n 8<\/p>\n<\/td>\n | \n Enterprise Risk Management<\/p>\n<\/td>\n<\/tr>\n | \n| \n 9<\/p>\n<\/td>\n | \n Operational Risk Management<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n Paper 6B: Financial Services and Capital Markets (100 Marks)<\/strong><\/p>\n\n\n\n| \n 1<\/p>\n<\/td>\n | \n Global Financial Markets\u00a0<\/p>\n<\/td>\n<\/tr>\n | \n| \n 2<\/p>\n<\/td>\n | \n Impact of various Policies of Financial Markets\u00a0<\/p>\n<\/td>\n<\/tr>\n | \n| \n 3<\/p>\n<\/td>\n | \n Capital Market \u2013 Primary<\/p>\n<\/td>\n<\/tr>\n | \n| \n 4<\/p>\n<\/td>\n | \n Capital Market \u2013 Secondary<\/p>\n<\/td>\n<\/tr>\n | \n| \n 5<\/p>\n<\/td>\n | \n Money Market\u00a0<\/p>\n<\/td>\n<\/tr>\n | \n| \n 6<\/p>\n<\/td>\n | \n Institutions and Intermediaries\u00a0<\/p>\n<\/td>\n<\/tr>\n | \n| \n 7<\/p>\n<\/td>\n | \n Commodity Market\u00a0<\/p>\n<\/td>\n<\/tr>\n | \n| \n 8<\/p>\n<\/td>\n | \n Banking as a source of Capital including NBFCs<\/p>\n<\/td>\n<\/tr>\n | \n| \n 9<\/p>\n<\/td>\n | \n Mutual Funds\u00a0<\/p>\n<\/td>\n<\/tr>\n | \n| \n 10<\/p>\n<\/td>\n | \n Private Equity<\/p>\n<\/td>\n<\/tr>\n | \n| \n 11<\/p>\n<\/td>\n | \n Investment Banking\u00a0<\/p>\n<\/td>\n<\/tr>\n | \n| \n 12<\/p>\n<\/td>\n | \n Credit Rating<\/p>\n<\/td>\n<\/tr>\n | \n| \n 13<\/p>\n<\/td>\n | \n Treasury Operations\u00a0<\/p>\n<\/td>\n<\/tr>\n | \n| \n 14<\/p>\n<\/td>\n | \n Risk Management\u00a0<\/p>\n<\/td>\n<\/tr>\n | \n| \n 15<\/p>\n<\/td>\n | \n Credit Derivatives<\/p>\n<\/td>\n<\/tr>\n | \n| \n 16<\/p>\n<\/td>\n | \n Leasing Decisions<\/p>\n<\/td>\n<\/tr>\n | \n| \n 17<\/p>\n<\/td>\n | \n Factoring<\/p>\n<\/td>\n<\/tr>\n | \n| \n 18<\/p>\n<\/td>\n | \n SEBI Guidelines\u00a0<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n Paper 6C: International Taxation (100 Marks)<\/strong><\/p>\nPart I: Taxation of International Transactions and Non-resident Taxation in India\u00a0<\/strong><\/p>\n\n\n\n| \n 1<\/p>\n<\/td>\n | \n Transfer Pricing provisions under the Income-tax Act, 1961\u00a0<\/p>\n<\/td>\n<\/tr>\n | \n| \n 2<\/p>\n<\/td>\n | \n Other Provisions relating to the taxation of international transactions and non-resident taxation under the Income-tax Act, 1961\u00a0<\/p>\n<\/td>\n<\/tr>\n | \n| \n 3<\/p>\n<\/td>\n | \n Law and Procedures under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n Part II: Other aspects of International Taxation<\/strong><\/p>\n\n\n\n| \n 1<\/p>\n<\/td>\n | \n Overview of Model Tax Conventions\u00a0<\/p>\n<\/td>\n<\/tr>\n | \n| \n 2<\/p>\n<\/td>\n | \n Tax treaties, Application, and Interpretation<\/p>\n<\/td>\n<\/tr>\n | \n| \n 3<\/p>\n<\/td>\n | \n Anti-Avoidance Measures\u00a0<\/p>\n<\/td>\n<\/tr>\n | \n| \n 4<\/p>\n<\/td>\n | \n Taxation of E-Commerce Transactions<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n Paper 6D: Economic Laws (100 Marks)<\/strong><\/p>\n\n\n\n| \n 1<\/p>\n<\/td>\n | \n World Trade Organization (WTO) covering its Role, Principles, Functions and Dispute Settlement Mechanism<\/p>\n<\/td>\n<\/tr>\n | \n| \n 2<\/p>\n<\/td>\n | \n Competition Act, 2002 and Rules\/ Regulations<\/p>\n<\/td>\n<\/tr>\n | \n| \n 3<\/p>\n<\/td>\n | \n Real Estate (Regulation and Development) Act, 2016 [Central Act and Rules\/ Regulations]\u00a0<\/p>\n<\/td>\n<\/tr>\n | \n| \n 4<\/p>\n<\/td>\n | \n Insolvency and Bankruptcy Code, 2016 and Rules\/ Regulations\u00a0<\/p>\n<\/td>\n<\/tr>\n | \n| \n 5<\/p>\n<\/td>\n | \n Prevention of Money Laundering Act, 2002 and Rules\/ Regulations<\/p>\n<\/td>\n<\/tr>\n | \n| \n 6<\/p>\n<\/td>\n | \n Foreign Exchange Management Act, 1999 and Rules\/ Regulations<\/p>\n<\/td>\n<\/tr>\n | \n| \n 7<\/p>\n<\/td>\n | \n Prohibition of Benami Property Transactions Act, 1988 and Rules\/ Regulations<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n Paper 6E: Global Financial Reporting Standards (100 Marks)<\/strong><\/p>\n\n\n\n| \n 1<\/p>\n<\/td>\n | \n Conceptual Framework for Financial Reporting as per IFRS<\/p>\n<\/td>\n<\/tr>\n | \n| \n 2<\/p>\n<\/td>\n | \n Application of International Financial Reporting Standards<\/p>\n<\/td>\n<\/tr>\n | \n| \n 3<\/p>\n<\/td>\n | \n Significant differences between IFRS and US GAAPs<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n Paper 6F: Multidisciplinary Case Study (100 Marks)<\/strong><\/p>\n\n\n\n| \n 1<\/p>\n<\/td>\n | \n Financial Accounting and Reporting<\/p>\n<\/td>\n<\/tr>\n | \n| \n 2<\/p>\n<\/td>\n | \n Audit and Assurance<\/p>\n<\/td>\n<\/tr>\n | \n| \n 3<\/p>\n<\/td>\n | \n Taxation<\/p>\n<\/td>\n<\/tr>\n | \n| \n 4<\/p>\n<\/td>\n | \n Finance and Financial Management<\/p>\n<\/td>\n<\/tr>\n | \n| \n 5<\/p>\n<\/td>\n | \n Management Accounting<\/p>\n<\/td>\n<\/tr>\n | \n| \n 6<\/p>\n<\/td>\n | \n Corporate Laws<\/p>\n<\/td>\n<\/tr>\n | \n| \n 7<\/p>\n<\/td>\n | \n Business Strategy and Management<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n CA Final Syllabus | Paper 7: Direct Tax Laws and International Taxation (100 Marks)<\/strong><\/p>\nPart I: Direct Tax Laws (70 Marks)<\/strong><\/p>\n\n\n\n| \n 1<\/p>\n<\/td>\n | \n 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\u2019s total income, aggregation of income, set-off and carry forward of losses, deductions from gross total income, rebates, and reliefs<\/p>\n<\/td>\n<\/tr>\n | \n| \n 2<\/p>\n<\/td>\n | \n Special provisions relating to companies and certain persons other than a company<\/p>\n<\/td>\n<\/tr>\n | \n| \n 3<\/p>\n<\/td>\n | \n Provisions relating to charitable and religious trust and institutions, political parties, and electoral trusts\u00a0<\/p>\n<\/td>\n<\/tr>\n | \n| \n 4<\/p>\n<\/td>\n | \n Tax Planning, Tax Avoidance & Tax Evasion<\/p>\n<\/td>\n<\/tr>\n | \n| \n 5<\/p>\n<\/td>\n | \n Collection & Recovery of Tax, Refunds<\/p>\n<\/td>\n<\/tr>\n | \n| \n 6<\/p>\n<\/td>\n | \n Income-tax Authorities, Procedure for assessment, Appeals and Revision<\/p>\n<\/td>\n<\/tr>\n | \n| \n 7<\/p>\n<\/td>\n | \n Settlement of Tax Cases, Penalties, Offences & Prosecution\u00a0<\/p>\n<\/td>\n<\/tr>\n | \n| \n 8<\/p>\n<\/td>\n | \n Liability in Special Cases<\/p>\n<\/td>\n<\/tr>\n | \n| \n 9<\/p>\n<\/td>\n | \n Miscellaneous Provisions and Other Provisions<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n Part II: International Taxation (30 Marks)<\/strong><\/p>\n\n\n\n| \n 1<\/p>\n<\/td>\n | \n Taxation of international transactions and Non-resident taxation<\/p>\n<\/td>\n<\/tr>\n | \n| \n 2<\/p>\n<\/td>\n | \n Overview of Model Tax Conventions \u2013 OECD & UN<\/p>\n<\/td>\n<\/tr>\n | \n| \n 3<\/p>\n<\/td>\n | \n Application and interpretation of Tax Treaties<\/p>\n<\/td>\n<\/tr>\n | \n| \n 4<\/p>\n<\/td>\n | \n Fundamentals of Base Erosion and Profit Shifting<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n CA Final Syllabus | Paper 8: Indirect Tax Laws (100 Marks)<\/strong><\/p>\nPart I: Goods and Services Tax (75 Marks)<\/strong><\/p>\n\n\n\n| \n 1<\/p>\n<\/td>\n | \n Introduction to GST in India including Constitutional aspects<\/p>\n<\/td>\n<\/tr>\n | \n| \n 2<\/p>\n<\/td>\n | \n Levy and collection of CGST and IGST<\/p>\n<\/td>\n<\/tr>\n | \n| \n 3<\/p>\n<\/td>\n | \n Place of supply\u00a0<\/p>\n<\/td>\n<\/tr>\n | \n| \n 4<\/p>\n<\/td>\n | \n Time and Value of supply<\/p>\n<\/td>\n<\/tr>\n | \n| \n 5<\/p>\n<\/td>\n | \n Input tax credit<\/p>\n<\/td>\n<\/tr>\n | \n| \n 6<\/p>\n<\/td>\n | \n Computation of GST liability<\/p>\n<\/td>\n<\/tr>\n | \n| \n 7<\/p>\n<\/td>\n | \n 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\u00a0<\/p>\n<\/td>\n<\/tr>\n | \n| \n 8<\/p>\n<\/td>\n | \n Liability to pay in certain cases\u00a0<\/p>\n<\/td>\n<\/tr>\n | \n| \n 9<\/p>\n<\/td>\n | \n Administration of GST; Assessment and Audit<\/p>\n<\/td>\n<\/tr>\n | \n| \n 10<\/p>\n<\/td>\n | \n Inspection, Search, Seizure, and Arrest<\/p>\n<\/td>\n<\/tr>\n | \n| \n 11<\/p>\n<\/td>\n | \n Demand and Recovery<\/p>\n<\/td>\n<\/tr>\n | \n| \n 12<\/p>\n<\/td>\n | \n Offenses and Penalties\u00a0<\/p>\n<\/td>\n<\/tr>\n | \n| \n 13<\/p>\n<\/td>\n | \n Advance Ruling<\/p>\n<\/td>\n<\/tr>\n | \n| \n 14<\/p>\n<\/td>\n | \n Appeals and Revision<\/p>\n<\/td>\n<\/tr>\n | \n| \n 15<\/p>\n<\/td>\n | \n Other provisions<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n Part II: Customs & FTP (25 Marks)<\/strong><\/p>\n\n\n\n| \n 1<\/p>\n<\/td>\n | \n Customs Law as contained in the Customs Act, 1962 and the Customs Tariff Act, 1975<\/p>\n<\/td>\n<\/tr>\n | \n| \n 2<\/p>\n<\/td>\n | \n Foreign Trade Policy to the extent relevant to the indirect tax laws\u00a0<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n | | | | | | | | | | | | | | | | | | | | | |
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