Elective Paper CA final

Key Changes to the CA Final Curriculum (2026)

• 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.

• Six-Paper Structure: The CA Final course has been streamlined to a total of six mandatory papers:

  • Paper 1: Financial Reporting

     

  • Paper 2: Advanced Financial Management

  • Paper 3: Advanced Auditing, Assurance, and Professional Ethics

  • Paper 4: Direct Tax Laws & International Taxation

  • Paper 5: Indirect Tax Laws

  • Paper 6: Integrated Business Solutions (a multidisciplinary case study paper)

• 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.