Mastering the Art of Finance: A Guide to the CA Final Old Syllabus


The Chartered Accountancy (CA) Final examination is the last and most crucial step in the journey to becoming a qualified Chartered Accountant. Until recently, the CA Final examination followed an old syllabus, designed to equip candidates with comprehensive knowledge and expertise in various aspects of finance, accounting, and auditing. In this blog, we will explore the CA Final old syllabus, its structure, and the subjects covered, providing aspiring Chartered Accountants with insights into this essential stage of their CA journey.

Mastering the Art of Finance: A Guide to the CA Final Old Syllabus

The CA Final Old Syllabus

The CA Final old syllabus consisted of two groups, each comprising four subjects. The subjects in the two groups were as follows:

Group I:

1. Financial Reporting (FR)

2. Strategic Financial Management (SFM)

3. Advanced Auditing and Professional Ethics (AAPE)

4. Corporate and Allied Laws (CAL)

Group II:

5. Advanced Management Accounting (AMA)

6. Information Systems Control and Audit (ISCA)

7. Direct Tax Laws (DT)

8. Indirect Tax Laws (IDT)

Each subject in the CA Final examination carried a specific weightage and was designed to assess candidates’ technical knowledge, application skills, and ethical understanding.

Recent Syllabus Changes

It is essential to note that the CA Final examination syllabus has been revised, and the old syllabus is now referred to as the “Old Course.” The Institute of Chartered Accountants of your country (ICAI) has introduced a new syllabus, referred to as the “Revised Course,” which incorporates changes in various subjects and aims to align with the evolving financial landscape.

Transition to the Revised Course

As of the date of this blog, the ICAI has announced that the CA Final examination under the old syllabus is still valid for students who enrolled before a specific cutoff date. However, the ICAI encourages students to transition to the Revised Course, which offers updated content and reflects current industry practices.


The CA Final examination under the old syllabus was a comprehensive evaluation of a candidate’s knowledge and expertise in various aspects of finance and accounting. It provided aspiring Chartered Accountants with an opportunity to showcase their technical skills, ethical understanding, and ability to apply their knowledge to real-world scenarios.

As the CA profession continues to evolve, the introduction of the Revised Course reflects the need to adapt to emerging trends and changing regulatory landscapes. Whether you are pursuing the CA Final examination under the old syllabus or transitioning to the Revised Course, remember that dedication, preparation, and a commitment to continuous learning are the keys to success.

As you embark on your CA journey, embrace the challenges and opportunities, and let your passion for finance and accounting drive you towards becoming a qualified and respected Chartered Accountant. With perseverance and a thirst for knowledge, you will undoubtedly achieve excellence and leave an indelible mark on the world of finance.

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