I am old final student , i want to convert to new scheme for november 2021 exam, i am not able to select the optional subject from 6A to 6F in the second group. can any one help me which is to be selected. and generally which subject the students are selecting, kindly advise at the earliest.
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.
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) |
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.
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