CA FINAL NEW SYLLABUS

FOR NOVEMBER 2019

GROUP 1

Paper 1 –Financial Reporting

Test Paper Marks Start from Valid Upto Chapters Covered

TP-1 25 1th Aug 2019 31th Oct 2019 IND As- 1,34,7,115,17,20
TP-2 25 1th Aug 2019 31th Oct 2019 IND As- 16,2,8,10,113,41,101
TP-3 25 1th Aug 2019 31th Oct 2019 IND As- 19,105,40,38,36,23
TP-4 25 1th Aug 2019 31th Oct 2019 IND As- 37,12,21,24,33,108
TP-5 25 1th Aug 2019 31th Oct 2019 Consolidated and Separate
Financial statement
TP-6 25 1th Aug 2019 31th Oct 2019 Business combination,
Corporate Restructuring
TP-7 25 1th Aug 2019 31th Oct 2019 Share based payment,
financial Instruments
TP-8 25 1th Aug 2019 31th Oct 2019 Corporate Social
Responsibility,
Integrated Reporting,
Analysis of financial
Statements
TP-9 100 1th Aug 2019 31th Oct 2019 Full Syllabus
TP-10 100 1th Aug 2019 31th Oct 2019 Full Syllabus

Topics Excluded:

Application of existing Accounting Standards i.e., AS 15,23,25,27 and 28

Application of Guidance Notes issue by ICAI on specified accounting aspects
Accounting for Carbon Credits and related Guidance Note
Accounting for E-commerce Business and related Guidance Note
Human Resources Reporting
Value Added Statement
Expert Advisory Committee (EAC) Opinions
The Guidance Note on accounting for expenditure on corporate Social responsibility activities falling
within the scope of topic 13 of syllabus Contents continues to be application
Paper 2 – Strategic Financial Management

Test Paper Marks Start from Valid Upto Chapters Covered

TP-1 25 1th Aug 2019 31th Oct 2019 Corporate Valuation
TP-2 25 1th Aug 2019 31th Oct 2019 Portfolio
TP-3 25 1th Aug 2019 31th Oct 2019 Indian capital Market
(derivatives)
TP-4 25 1th Aug 2019 31th Oct 2019 Forex
TP-5 25 1th Aug 2019 31th Oct 2019 Mergers, acquisitions &
Restructuring
TP-6 25 1th Aug 2019 31th Oct 2019 International Financial
management Interest rate
risk management
TP-7 25 1th Aug 2019 31th Oct 2019 Mutual funds, security
valuation
TP-8 25 1th Aug 2019 31th Oct 2019 Security Analysis
TP-9 25 1th Aug 2019 31th Oct 2019 Theory
TP-10 100 1th Aug 2019 31th Oct 2019 Full Syllabus
TP-11 100 1th Aug 2019 31th Oct 2019 Full Syllabus

Topics excluded:

Indian Financial System

International Financial Centre (IFC)
Small & Medium Enterprises

Paper 3 – Advance Auditing and Professional Ethics

Test Paper Marks Start from Valid Upto Chapters Covered

TP-1 25 1th Aug 2019 31th Oct 2019 Professional Ethics
TP-2 25 1th Aug 2019 31th Oct 2019 Company Accounts,
Company Audit, CARO &
Audit Report
TP-3 25 1th Aug 2019 31th Oct 2019 Standards on Auditing
(Series 200 to 700 Series only
i.e. Excluding 800 & Above
Series)
TP-4 25 1th Aug 2019 31th Oct 2019 Liabilities of auditor,
Forensic audit, Audit of
Consolidated Financial
Statements
TP-5 25 1th Aug 2019 31th Oct 2019 Risk assessment and Internal
control, Audit strategy &
Planning, Audit committee &
Corporate Governance
TP-6 25 1th Aug 2019 31th Oct 2019 Insurance companies,
 Banking and NBFC’s
TP-7 25 1th Aug 2019 31th Oct 2019 Fiscal laws, Management,
operational & Internal audit,
Investigation & Due Diligence
TP-8 25 1th Aug 2019 31th Oct 2019 Audit of automated
environment, Quality review,
Audit of LLP
TP-9 100 1th Aug 2019 31th Oct 2019 Full Syllabus
TP-10 100 1th Aug 2019 31th Oct 2019 Full Syllabus
TP-11 100 1th Aug 2019 31th Oct 2019 Full MCQ Test

Excluded Topics: -
• Special Audit Assignment (consisting mutual fund, depository, stock exchange, energy &
environment audit & bank borrower)
• SA 800, 805, 810, SRE 2400, 2410, SAE 3400, 3402, 3420 & SRS 4400, 4410
• Guidance Notes and other publications like: -
1. Code of Ethics (Professional ethics chapter is retained in Syllabus)
2. Guidance Note on Independence of Auditors.
3. Guidance Note on Audit of Inventories.
4. Guidance Note on Audit of Debtors, Loans and Advances.
5. Guidance Note on Audit of Investments.
6. Guidance Note on Audit of Cash and Bank Balances.
7. Guidance Note on Audit of Liabilities.
8. Guidance Note on Audit of Revenue.
9. Guidance Note on Audit of Expenses.
10. Guidance Note on Computer Assisted Audit Techniques (CAATs).
11. Guidance Note on Audit of Payment of Dividend.
12. Guidance Note on Audit of Capital and Reserves.
13. Guidance Note on Reporting under section 143(3)(f) and (h) of the Companies Act, 2013
14. Guidance Note on Reporting on Fraud under section 143(12) of the Companies Act, 2013

Paper 4 –Corporate and Allied Laws

Test Paper Marks Start from Valid Upto Chapters Covered

TP-1 25 1th Aug 2019 31th Oct 2019 Meeting of Board and its
Power & Secretarial Practice
TP-2 25 1th Aug 2019 31th Oct 2019 Appointment and
Qualification of Directors,
Appointment and
Remuneration of Managerial
Personnel
TP-3 25 1th Aug 2019 31th Oct 2019 Inspection, Inquiry and
Investigation, Compromise &
Arrangement, Oppression
and Mismanagement
TP-4 25 1th Aug 2019 31th Oct 2019 IBC Code and Winding up
TP-5 25 1th Aug 2019 31th Oct 2019 Removal of companies name,
Registered Valuer,
Miscellaneous, NCLT , Special
court, & Foreign Companies
 TP-6 25 1th Aug 2019 31th Oct 2019 FEMA and SEBI Act
TP-7 25 1th Aug 2019 31th Oct 2019 SCRA , SARFAESI, POMLA
TP-8 25 1th Aug 2019 31th Oct 2019 Arbitration and Conciliation
Act, FCRA Act, SEBI LODR
Regulations
TP-9 100 1th Aug 2019 31th Oct 2019 Full Syllabus
TP-10 100 1th Aug 2019 31th Oct 2019 Full Syllabus
TP-11 100 1th Aug 2019 31th Oct 2019 Full MCQ Test

Topics Exclusions

Producer companies 100 percent omitted from syllabus

SEBI ICDR 100 percent omitted from syllabus

Miscellaneous Provisons Section 366 to 378, 396 to 404 , 405, 448,

449, 451 to 454 , 456-470

NCLT 408 to 411 and Section 414

Winding up only Sections 271-303, 324 to 336 , 344 to

347 and 352 to 358 are to be studied from
winding up. Remaining Topics are excluded.

IBC Section 60 onwards has been excluded from

IBC.

SARFAESI. only definitions, Section 9 to 17 and Section

31 are to be studied for SARFAESI.
Remaining topics are excluded.

FEMA Capital Account Transactions , Current

Account Transactions, Export Regulations
are retained. However in my opinion,
Definition of PRI and Adjudication Part is
also relevant. All regulations can be
omitted.

GROUP 2

Paper 5 –Advanced Management Accounting

Test Paper Marks Start from Valid Upto Chapters Covered

TP-1 25 1th Aug 2019 31th Oct 2019 Decision Making
TP-2 25 1th Aug 2019 31th Oct 2019 Lean System and Innovation
TP-3 25 1th Aug 2019 31th Oct 2019 Cost Management
Techniques
TP-4 25 1th Aug 2019 31th Oct 2019 Modern Business
Environment, Pricing
 Decision
TP-5 25 1th Aug 2019 31th Oct 2019 Performance Measurement
and Evaluation
TP-6 25 1th Aug 2019 31th Oct 2019 Divisional Transfer Pricing,
Introduction to Strategic Cost
Management, Cost
Management For Specific
System
TP-7 25 1th Aug 2019 31th Oct 2019 Strategic Analysis of
operating income, Case study
TP-8 25 1th Aug 2019 31th Oct 2019 Budgetary Control, Standard
costing
TP-9 100 1th Aug 2019 31th Oct 2019 Full Syllabus
TP-10 100 1th Aug 2019 31th Oct 2019 Full Syllabus

Paper 7 –Direct Tax Laws

Test Paper Marks Start from Valid Upto Chapters Covered

TP-1 25 1th Aug 2019 31th Oct 2019 Tax slabs, PGBP, Capital gain
TP-2 25 1th Aug 2019 31th Oct 2019 Income from other sources,
Aggregation, set-off, carry &
Deductions
TP-3 25 1th Aug 2019 31th Oct 2019 Assessment of Various
Entities, Charitable Trusts,
Political Parties and Electoral
Trusts
TP-4 25 1th Aug 2019 31th Oct 2019 Tax Planning, Tax Avoidance
& Tax Evasion, Deduction,
Collection and Recovery of
tax, Income-tax Authorities

TP-5 25 1th Aug 2019 31th Oct 2019 Assessment Procedure,

Appeals and Revision,
Settlement, Penalties,
Offences and Prosecution,
Liability in Special Cases,
Miscellaneous
TP-6 25 1th Aug 2019 31th Oct 2019 Non-resident Taxation,
Double Taxation Relief,
Overview of Model Tax
Conventions
TP-7 25 1th Aug 2019 31th Oct 2019 Transfer Pricing & Other
Anti-Avoidance Measures ,
Advance Rulings,
Equalization levy
TP-8 25 1th Aug 2019 31th Oct 2019 Application & Interpretation
of Tax Treaties,
Fundamentals of Base
Erosion & Profit Shifting &
Residential Status
TP-9 100 1th Aug 2019 31th Oct 2019 Full Syllabus
 TP-10 100 1th Aug 2019 31th Oct 2019 Full Syllabus
TP-11 100 1th Aug 2019 31th Oct 2019 Full MCQ Test

Paper 8 –Indirect Tax Laws

Test Paper Marks Start from Valid Upto Chapters Covered

TP-1 25 1th Aug 2019 31th Oct 2019 GST Genesis, Supply,
Schedules, RCM, Composition,
OIDARS, Exemptions, Zero
Rated
TP-2 25 1th Aug 2019 31th Oct 2019 TOS, VOS & POS
TP-3 25 1th Aug 2019 31th Oct 2019 ITC, Registration, Tax
Invoice, Cr & Dr Notes, TDS &
TCS
TP-4 25 1th Aug 2019 31th Oct 2019 Accounts and Records, E-way
Bill, Payment of Tax, Returns
TP-5 25 1th Aug 2019 31th Oct 2019 Import, Export, Refund, Job
Work, Assessment & Audit,
Inspect, Search, Seizure &
Arrest
TP-6 25 1th Aug 2019 31th Oct 2019 Demands and Recovery,
Liability to Pay, Offences and
Penalties, Appeals , Advance
Ruling & Miscellaneous
Provisions
TP-7 25 1th Aug 2019 31th Oct 2019 Custom: - Levy, Exemption,
Duty Types, Valuation
TP-8 25 1th Aug 2019 31th Oct 2019 Custom: - Import, Export,
Baggage, Drawback, Penalty
& FTP
TP-9 100 1th Aug 2019 31th Oct 2019 Full Syllabus
TP-10 100 1th Aug 2019 31th Oct 2019 Full Syllabus
TP-11 100 1th Aug 2019 31th Oct 2019 Full MCQ Test

Excluded: - From Customs & FTP: - Warehousing, Demand and Recovery, Provisions relating to
prohibited goods, notified goods, specified goods, illegal importation/exportation of goods, Searches,
seizure and arrest; Offences; Penalties; Confiscation and Prosecution, Appeals and Revision; Advance
Rulings; Settlement Commission, Officers of Customs; Appointment of customs ports, airports etc,
Provisions relating to coastal goods and vessels carrying coastal goods, Other provisions.