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Elective Paper CA final
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Key Changes to the CA Final Curriculum (2026)
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Removal of Electives: The previous elective papers (which included options like Risk Management, Financial Services and Capital Markets, International Taxation, Economic Laws, and Global Financial Reporting Standards) have been discontinued.
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Six-Paper Structure: The CA Final course has been streamlined to a total of six mandatory papers:
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Paper 1: Financial Reporting
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Paper 2: Advanced Financial Management
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Paper 3: Advanced Auditing, Assurance, and Professional Ethics
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Paper 4: Direct Tax Laws & International Taxation
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Paper 5: Indirect Tax Laws
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Paper 6: Integrated Business Solutions (a multidisciplinary case study paper)
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Focus on Case Studies: Paper 6, "Integrated Business Solutions," now serves as a multidisciplinary case study paper that tests the application of knowledge across various subjects, including Strategic Management.
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