New Final Syllabus

The ICAI CA Final syllabus has been updated under the New Scheme of Education and Training.

Under the current curriculum, the elective papers (formerly Paper 6A to 6F) have been discontinued. There is no longer an option to select an elective subject in the second group.

Updated CA Final Subject Structure

Instead of the previous elective system, the CA Final course now consists of six mandatory papers divided into two groups:

Group	Paper	Subject
Group I	Paper 1	Financial Reporting
	Paper 2	Advanced Financial Management
	Paper 3	Advanced Auditing, Assurance and Professional Ethics
Group II	Paper 4	Direct Tax Laws & International Taxation
	Paper 5	Indirect Tax Laws
	Paper 6	Integrated Business Solutions (Multidisciplinary Case Study with Strategic Management)

Key Changes

Integrated Business Solutions: Paper 6 is now a mandatory "Integrated Business Solutions" paper, which is a multidisciplinary case study-based exam that incorporates Strategic Management.
Removal of Electives: You no longer need to choose from the previous list of subjects (Risk Management, International Taxation, Economic Laws, etc.). These topics have either been integrated into the core papers or are no longer part of the final exam structure.

Summary: The elective system (Papers 6A–6F) has been removed. All students are now required to appear for the same six papers, with Paper 6 being the mandatory "Integrated Business Solutions" exam.