CA Final Audit Paper Review Nov 2026: Question-wise Analysis
CA Final Audit paper review, Nov 2026 (Nov 26), in short: the Advanced Auditing, Assurance and Professional Ethics paper held on Friday, 6 November 2026 was average and manageable for most students, a relief after AFM. Professional ethics was everywhere: a whole 10-mark MCQ case on branch offices plus four descriptive sub-parts, about 29 of the 118 printed marks by our count. The surprise was what was missing: no question on using an expert, and Q5(c), an ethics question in each of ICAI's last four papers, was a PSU question this time. Below is what each question tested and how it compares with ICAI's last four Audit papers.
Where the question content comes from: ICAI hadn't posted the Nov 2026 Audit paper on its website, icai.org, when we wrote this (7 November 2026); its Final course question papers page (opens in a new tab) lists only FR so far. So we read two separate student copies of the paper as sat: the scan published by Zeroinfy, an educator site, and another published by Careers360. The descriptive questions match word for word (Careers360's copy stops one page short, before the SRE 2400 option of Q6(c)). The MCQs are the same questions, but the two copies print the case scenarios, and some questions within them, in a different order (ICAI prints more than one MCQ booklet), so we describe MCQs by topic, not number. Student reactions are from public posts, and we name each one.
CA Final Audit paper review Nov 2026: how the paper went
| Nov 2026 paper | |
|---|---|
| Date and time | Friday, 6 November 2026, 2 PM to 5 PM (IST) |
| Part I | 30 marks: 23 MCQs (16 of 1 mark, 7 of 2 marks), three case scenarios plus 6 standalone MCQs |
| Part II | 70 marks: Q1 compulsory, then any 4 of Q2 to Q6, each 14 marks |
| Choice inside a question | One either/or, in Q6(c) |
| Negative marking | None, as per ICAI's Guidance Notes for Final, November 2026 (PDF) (opens in a new tab) |
What people said about it:
- On AIR1CA's Telegram channel (Atul and Ajay Agarwal), a poll asking "Audit Paper Level?" drew about 19,700 voters soon after the exam: 32% "Average", 12% "Easy" and 3% "Hard". The rest chose to see results.
- Careers360 reported that, according to students, the paper "was moderate in difficulty".
- Ankush Chirimar Classes titled its Telegram post on its review video "Overall Average & Manageable".
- Zeroinfy rated it "Moderate to Challenging (preliminary)", with "potentially significant reading and answer-writing time pressure". It labels this its own editorial view, not student feedback.
- Not everyone found it plain sailing: CA Raghav Boob titled his review "ICAI playing mind games".
So the honest summary is: a fair paper with long case facts.
Question-wise analysis: what each question tested
Marks are as printed on the paper. Chapter tags and tiers are our own reading, as in our weightage post.
Part I: the 23 MCQs (30 marks)
| Set | Marks | What it tested |
|---|---|---|
| Case: S Technology Ltd (6 MCQs) | 8 | SA 530 sampling; CAAT tools for two tasks; SA 610 reliance without evaluation; SA 505 confirmations (unofficial email replies, no replies, exceptions) |
| Case: M/s AAA & Co. (5 MCQs of 2 marks) | 10 | Branch office rules in a hill area: distance exemption, member in charge (a partner attending 165 days; a part-time paid assistant), a temporary office in the plains |
| Case: ABC Limited (6 MCQs) | 6 | Responsibility for preventing fraud; disclaimer wording; red flags; withdrawal after a scope limitation; a listed company's auditor resigning, and pending limited review reports |
| Standalone (6 MCQs) | 6 | NBFC cash shortages as fraud; Ind AS 110 investment entities; fraud risk factors; segregation of duties; going concern with poor disclosure; NPAs sold to an ARC |
The format matched the MTPs. The last four ICAI papers had 15 MCQs of 2 marks each; this one had 23, the split ICAI used in its Nov 2026 Mock Test Papers. One 10-mark case was on a single ethics topic, branch offices.
Part II: descriptive (70 marks)
| Question | What it tested | Chapter (tier) |
|---|---|---|
| Q1(a) (3+2) | SA 720: annual report claims on revenue growth and internal controls that the audit doesn't support | Reporting (A) |
| Q1(b) (3+2) | SA 315 and responses for a fintech on an ERP: revenue fraud risk, management override | Risk and internal control (C) |
| Q1(c) (4) | SA 402: user auditor can't get enough evidence about a payroll service organisation | General principles (A) |
| Q2(a) (5) | Ethics: five practices of a CA firm (branch audits, joint audit, staff ratio, fee disclosure, minimum fees) under ICAI's self-regulatory measures | Ethics (A) |
| Q2(b) (5) | CARO 2020: income found in a tax search, addition under appeal | Reporting, CARO (A) |
| Q2(c) (3+1) | Compilation: misstated creditors, and if management won't amend | SRS 4410 (C) |
| Q3(a) (1+2+2) | NOCLAR: a listed company plans to discharge untreated waste into a river | Ethics (A) |
| Q3(b) (5) | NFTs for an art auction business: meaning, features, challenges | Digital auditing (C) |
| Q3(c) (4) | Associating with prospective financial information: clause, permitted forms, precautions | Ethics (A) |
| Q4(a) (3+2) | Principal and branch auditor: undetected misstatement in receivables, liability | Group audits (C) |
| Q4(b) (5) | Contingent fees: debt recovery at 8% and a tax appeal at 5% of tax saved | Ethics (A) |
| Q4(c) (2+2) | Special purpose cash flow statement for a bank: drafting a restriction on use paragraph | SA 800 series (C) |
| Q5(a) (5) | SA 610: documentation when internal auditors give direct assistance | Planning and execution (B) |
| Q5(b) (5) | Firm-level vs engagement-level quality control standards | Quality control (B) |
| Q5(c) (2+2) | C&AG comprehensive audit of a state power distribution company | PSU audit (B) |
| Q6(a) (5) | Forensic professional: role, acceptance factors, areas of work | Forensic accounting (B) |
| Q6(b) (5) | Bank audit: can three NPAs be sold; procedures for the sale | Banks (A) |
| Q6(c) (4) | Either the relevant BRSR principle, or when not to accept an SRE 2400 review | ESG (B) / SRE (B) |
Chapter weightage: this paper vs ICAI's last four
Our CA Final Audit chapter-wise weightage post counted ICAI's May 2025 to May 2026 papers. Counted the same way (118 printed marks, both either/or options):
| Chapter | Last 4 papers | Nov 2026, our count |
|---|---|---|
| Professional ethics | 22–25 | 29: the 10-mark MCQ case, Q2(a), Q3(a), Q3(c), Q4(b) |
| Reporting, incl. CARO 2020 | 10–14 | 12: Q1(a), Q2(b), two MCQs |
| Banks and NBFCs | 7–14 | 7: Q6(b), two MCQs |
| SA 240, 250, 260, 299, 402 | 7–10 | 6: Q1(c), two fraud MCQs |
| Digital auditing | 2–6 | 7: Q3(b) NFTs, the CAAT MCQ |
| Planning and execution, audit evidence | 9–17 together | 11: Q5(a), five MCQs |
| Risk assessment and internal control | 0–7 | 6: Q1(b), the segregation of duties MCQ |
| Completion and review | 0–11 | 1: the going concern MCQ |
| Group audits; forensic; quality control; PSU | 2–11; 4–7; 2–5; 4–6 | 6; 6; 5; 4 |
| ESG; SRE | 5–6; 4–9 | 4 each, as the two halves of Q6(c) |
| SA 800 series; SRS 4410 | 0–5; 0–4 | 4 each |
We left out the two MCQs on a resigning auditor, which don't fit one chapter cleanly, so the rows add to 116 of the 118 marks.
Three takeaways:
- The A list decided the paper again. Ethics, reporting and banks were all there, and CARO 2020 has now come up in five papers in a row.
- Ethics grew, and moved. It took more marks than in any of the last four papers, but not in Q5(c), its usual slot. It sat in Q2, Q3 and Q4 instead.
- Nothing on using an expert. SA 620/SA 500 had a 5-mark question in May 2025 and May 2026; none this time. SRE and BRSR came only as an either/or.
What was new in the Audit paper Nov 26 vs the RTP and MTPs
- Amendments: by our reading, no question was built on any of the eight Academic Update items in ICAI's Nov 2026 RTP (five on NBFCs, such as the registration exemption, and three on ethics: two clause changes and the 60 tax audit limit), listed in CA Final Audit amendments Nov 2026. The NBFC MCQ was on reporting cash shortages as fraud.
- Pattern: the 23-MCQ split was the same as ICAI's Nov 2026 MTPs.
- Topics: no source we found compares questions with the RTP or MTPs line by line, so this post calls no question "from the RTP". Compare it yourself with CA Final RTP Nov 2026 with answers.
MCQ notes
Check MCQs against ICAI's answers. Educators posted MCQ solutions on 6 November; ICAI's own answers come only with its suggested answers. If you check against a video, match each MCQ by its words, not its number: "MCQ 7" in one booklet is a different question in another.
What to do now
Group I is over. Direct Tax is on Monday, 9 November 2026, then IDT on 11 November and IBS on 13 November. Don't spend the weekend scoring Audit answers with friends; it changes nothing. Go to CA Final DT important questions for the must-do list, and our CA Final DT mock test plan for the last two days.
After the exams: ICAI posts the question paper and, some weeks later, suggested answers on icai.org. In a case answer, the provision, its application to the facts and the conclusion each earn marks; step marking in CA exams explains how, and how to check your answers with ICAI's suggested answers shows how to mark your own attempt.
If you write Audit again: keep ethics first, and learn its rules, not only "is CA X guilty?" cases: branch offices, contingent fees, NOCLAR and prospective financial information all came. Keep CARO and bank NPAs on the A list. CA Final Audit important questions lists the repeat types, and ICAI's past papers are on our CA Final past year question papers page.
Frequently asked questions
Was the CA Final Audit Nov 2026 paper tough?
Most students said no. In AIR1CA's Telegram poll of about 19,700 voters, 32% chose "Average" and 12% "Easy"; only 3% chose "Hard". Careers360 reported students found it moderate.
Was the CA Final Audit paper lengthy in Nov 2026?
The case facts were long, especially in the MCQs and Q1, and Zeroinfy flagged reading and writing time pressure. But students mostly called the paper manageable, unlike AFM.
Which chapters had the most weight in CA Final Audit Nov 2026?
Professional ethics, at about 29 of 118 printed marks by our count, then reporting with CARO 2020 (12) and planning and audit evidence together (11: SA 610, sampling and confirmations). Banks and digital auditing had 7 each.
Where can I download the CA Final Audit Nov 2026 question paper?
From ICAI's question papers page for the Final course (opens in a new tab), once ICAI posts it. As of 7 November 2026, only the FR paper was up.
When will ICAI release the suggested answers for Nov 2026?
ICAI hasn't announced a date. It posts suggested answers on icai.org some weeks after each attempt; for the last attempt, see CA Final suggested answers May 2026.
Next: Direct Tax on 9 November
Group I is behind you; our CA Final FR paper review Nov 2026 and CA Final AFM paper review Nov 2026 can wait until after the exams. Put the weekend into DT. CA mock tests on ICAI's latest pattern, written by hand in 3 hours with every line of your answer sheet checked, are on our CA Final Group II test series page, with the DT papers on the CA Final DT test series page. Audit papers sit with CA Final Group I on the CA Final Audit test series page. Every paper of our CA test series is on the home page, and every CA Final paper on the CA Final test series page.