CA Final Nov 2026 case scenario booklet: 5 ICAI PDFs + plan
The CA Final case scenario booklet is ICAI's free "Booklet on Case Scenarios": one PDF each for FR, AFM, Audit, DT and IDT, revised in February 2026 and listed on ICAI's page as relevant for the May 2026 exam onwards, so it is the current edition for your November 2026 attempt. There is no booklet for Paper 6 (IBS); ICAI's Case Study Digest covers that paper. Every case is a set of facts followed by MCQs, with ICAI's answer and reasoning.
With FR on Monday, 2 November 2026, you have about ten days. Below: every booklet link, what each one covers and what it misses for this attempt, the "MCQ booklet" mix-up, how to answer a case scenario, and a plan for the last ten days. Every ICAI fact links to ICAI's own page or PDF.
CA Final case scenario booklet: ICAI's PDFs for Nov 2026
ICAI lists all five on one page on its website, icai.org: Case Scenarios Booklet – Final Course, relevant for May 2026 examination and onwards (opens in a new tab). The counts below are from the PDFs themselves.
| Paper | Exam date | ICAI booklet (PDF) | Case scenarios | Pages | Where the answers are |
|---|---|---|---|---|---|
| 1. Financial Reporting | Mon, 2 Nov | FR booklet (opens in a new tab) | 68 | 276 | After each case, with reasoning |
| 2. Advanced Financial Management | Wed, 4 Nov | AFM booklet (opens in a new tab) | 56 | 120 | All together at the end |
| 3. Advanced Auditing, Assurance and Professional Ethics | Fri, 6 Nov | Audit booklet (opens in a new tab) | 60 | 313 | After each case, with reason or hint |
| 4. Direct Tax Laws & International Taxation | Mon, 9 Nov | DT booklet (opens in a new tab) + corrigendum (opens in a new tab) | 35 | 144 | After each case, with explanations |
| 5. Indirect Tax Laws | Wed, 11 Nov | IDT booklet (opens in a new tab) | 55 | 301 | After each case, with explanations |
Each booklet's imprint page gives the revised edition as February 2026 (first edition January 2025; DT February 2025). Exam dates are from ICAI's schedule for September and November 2026 (PDF) (opens in a new tab). The same booklets sit with the study material on our CA Final ICAI study material page.
Which file? Download from the ICAI page, not from a forwarded copy. For DT, ICAI's corrigendum notes that the web copy already carries the fixes, so a fresh download is the corrected one.
Is the case scenario booklet applicable for Nov 2026?
Yes, as practice material, with one check per paper. The FR, AFM and Audit covers say "Relevant for May, 2026 Examination and onwards", which takes in November 2026. The DT and IDT covers say "May 2026, September 2026 and January 2027", a line written before Final moved to May and November (ICAI announcement, 6 April 2026, PDF (opens in a new tab)).
What to check before you trust an answer:
| Paper | Law the booklet is answered on | Your Nov 2026 cut-off | What to do |
|---|---|---|---|
| DT | Finance Act, 2025, with amendments up to 31.10.2025 (booklet foreword (opens in a new tab)) | Finance Act, 2025, AY 2026-27, up to 30 April 2026 (RTP Paper 4, PDF (opens in a new tab)) | Same Finance Act. Read the Judicial Update for November 2026 alongside |
| IDT | GST law as amended, effective up to 31.10.2025 | GST and customs as amended by the Finance Act, 2025, up to 30 April 2026 (RTP Paper 5, PDF (opens in a new tab)) | Read the Statutory Update for November 2026 alongside |
| FR | Ind AS, as in the study material | Ind AS amendments listed in Part I of the FR RTP Nov 2026 (PDF) (opens in a new tab) | Do RTP Part I separately: our text search of the booklet found no case on Ind AS 21 exchangeability, supplier finance or Pillar Two |
If you use the printed DT copy (February 2026 revised edition), mark two fixes from ICAI's corrigendum: in Case Scenario 1, read ₹24.75 lakhs as ₹26.75 lakhs; in Case Scenario 27, option (c) of MCQ 6 changes from "Nil" to ₹7,700, and the answer changes with it.
The cut-offs and what Part I of each RTP adds are in CA Final RTP Nov 2026 with answers.
CA Final case scenario booklet for IBS
ICAI has not hosted a case scenario booklet for Paper 6. The Final booklet page lists Papers 1 to 5 only. For IBS, ICAI's study material notice for November 2026 points to the two IBS Case Study Digests (July 2024, and Volume II of July 2025) and the Self-Paced Online Module Sets A and B (ICAI notice, PDF (opens in a new tab)). How to work through the digest in four-hour sittings is in how to prepare CA Final Paper 6 IBS, and our CA Final IBS mock tests give you full 4-hour case-study papers on the latest ICAI pattern.
CA Final MCQ booklet ICAI: three different things
Students search "CA Final MCQ booklet ICAI" and land on three different files. Know which one you have.
| What you found | What it is | Use it for Nov 2026? |
|---|---|---|
| Booklet on Case Scenarios (Feb 2026), Final page (opens in a new tab) | The current BoS booklet, Papers 1 to 5 | Yes, the main one |
| "MCQs and Case Scenarios Booklet" on boslive.icai.org (opens in a new tab) | Older booklets with old paper numbers (Paper 4 Corporate & Economic Laws, Paper 7 DT, Paper 8 IDT); e.g. the Audit booklet (opens in a new tab) says "Revised Edition: January, 2022" and "relevant for May 2022 Examination and onwards" | Old law and old syllabus; skip for tax, use only for concepts |
| MCQ Questions and Keys, May 2026 (opens in a new tab) | The actual MCQ part of each May 2026 Final paper, with ICAI's answer key | Yes: your best real-exam MCQ practice |
The May 2026 keys are one PDF per paper, all six included: for example Paper 1 FR (opens in a new tab) and Paper 4 DT (opens in a new tab). ICAI's full suggested answers are on its May 2026 suggested answers page (opens in a new tab); how to use them is in CA Final suggested answers May 2026.
CA Final MCQ pattern: where case scenarios fit
In Papers 1 to 5, Part I is 30 marks of MCQs with no negative marking, and most of those MCQs come in sets under a case scenario. ICAI's Mock Test Papers for November 2026 have 23 MCQs in Part I, 16 of 1 mark and 7 of 2 marks. In May 2026, Paper 1 had three case scenarios in Part I. Paper 6 is different: each 25-mark case has 5 MCQs of 2 marks. The full pattern, with sources, is in CA Final exam pattern 2026.
That is why the booklet matters: it trains the exact skill Part I tests, reading a page of facts once and answering several linked questions from it.
How to answer an MCQ case scenario
ICAI's DT booklet describes the method in one line: read the case and the MCQs, identify the provisions involved, apply them to the facts, and choose the answer. In practice:
- Read the MCQs before the facts. You then read the case looking for the figures and dates the questions need.
- Mark the facts each MCQ uses. In a five-MCQ case, two or three questions often hang on the same figure.
- Work the number on paper, briefly. Distractor options are usually what you get from a common slip.
- Never leave one blank. There is no negative marking.
Worked example, from ICAI's AFM booklet, Case Scenario 2. Steady Mutual Fund's scheme Star Gold holds 20,000 shares of A Ltd. at ₹25, 30,000 of B Ltd. at ₹350, 38,000 of C Ltd. at ₹290 and 50,000 of D Ltd. at ₹400. It has 20 lakh units, accrued expenses of ₹2,00,000 and other liabilities of ₹2,50,000. Three MCQs follow: gross value, net value, NAV per unit.
| MCQ | Working (ICAI's answer) | Answer |
|---|---|---|
| 1. Gross value | 5.00 + 105.00 + 110.20 + 200.00 = ₹420.20 lakhs | (b) |
| 2. Net value | 420.20 − 4.50 = ₹415.70 lakhs | (c) |
| 3. NAV per unit | 415.70 lakhs ÷ 20 lakh units = ₹20.785 | (c) |
The trap: option (d) of MCQ 2 is ₹424.70 lakhs, what you get if you add the ₹4.50 lakhs of liabilities instead of subtracting them. One wrong step in MCQ 1 also breaks MCQs 2 and 3. Source: AFM booklet (PDF) (opens in a new tab), case on pages 3–4, answers on page 89.
What each booklet tests
- FR: integrated cases that use more than one Ind AS at a time, with detailed solutions and explanations for each MCQ (booklet foreword). Pair with CA Final FR mock tests.
- AFM: short numerical cases (portfolio and CAPM, mutual funds, futures hedging, swaps, mergers). Most answers show only the working, so check your method, not just the letter. Pair with CA Final AFM mock tests.
- Audit: cases across Engagement and Quality Control Standards, regulatory frameworks and ethics. Pair with CA Final Audit mock tests.
- DT: 35 longer cases mixing provisions and computations (Case Scenario 1 alone asks about books of account, business income and the return due date). Pair with CA Final DT mock tests.
- IDT: the foreword describes GST cases; a few MCQs also touch customs. Pair with CA Final IDT mock tests.
Last 10 days: how to use the booklets before 2 November
You cannot solve 274 cases in ten days, and you don't need to. Use the booklet for MCQ speed, and keep most of your time for descriptive writing, which carries 70 marks.
| When | Group I (FR, AFM, Audit) | Group II (DT, IDT) |
|---|---|---|
| 23–27 Oct | 10 FR and 10 Audit cases a day, timed at about 1.5 minutes per mark; AFM cases on the chapters you skipped | Mark the DT corrigendum fixes if your copy is printed; 6 DT cases a day, checked against the Judicial Update |
| 28 Oct–1 Nov | Only the cases you got wrong; one full mock per paper | 8 IDT cases a day; your wrong-answer list |
| Gaps (3, 5 Nov) | The next paper's wrong cases, then that paper's May 2026 MCQ key | — |
| Gaps (7–8, 10, 12 Nov) | — | The next paper's wrong cases, then its May 2026 MCQ key |
Three rules make this work:
- Time every case. About 1.5 minutes per mark keeps Part I near 45 minutes. A minute plan is in how to attempt a CA Final paper in 3 hours.
- Keep a wrong-option list. One line per miss: the provision and why the option you picked was wrong. That list is your revision on gap days.
- Don't swap the booklet for full papers. The last-days order (mocks, RTP, gap days) is in CA Final revision strategy: last 14 days.
Frequently asked questions
Is the ICAI case scenario booklet applicable for Nov 2026?
Yes. FR, AFM and Audit say "relevant for May 2026 examination and onwards". The DT and IDT booklets are answered on the Finance Act, 2025 law up to 31 October 2025, while the Nov 2026 cut-off is 30 April 2026, so read DT with the Judicial Update for November 2026 (ICAI issued no DT Statutory Update this time), IDT with the Statutory Update for November 2026, and both with the RTP.
Is there a CA Final case scenario booklet for IBS?
No. ICAI's Final booklet page covers Papers 1 to 5. For Paper 6, use the IBS Case Study Digests on ICAI's Paper 6 page (opens in a new tab).
Does the case scenario booklet have answers?
Yes. Every MCQ has ICAI's answer. FR, Audit, DT and IDT give it after each case with reasoning; AFM puts all answers with workings at the end of the booklet.
Is the case scenario booklet the same as the MCQ booklet?
No. The current one is the February 2026 Booklet on Case Scenarios. The "MCQs and Case Scenarios Booklet" on boslive.icai.org is an older edition with old paper numbers. ICAI also calls the MCQ part of the actual exam paper an "MCQ booklet" and hosts it with keys after each exam.
Will questions from the booklet come in the exam?
ICAI doesn't say so. The booklet trains the skill: reading a case and applying a provision under time. Use it with the RTP, the MTPs and the May 2026 MCQ keys.
From booklet MCQs to full papers
The booklet covers Part I. The exam is three hours of MCQs plus 70 marks of writing. Our CA Final mock tests for November 2026 are brand-new full-syllabus papers on the latest ICAI pattern, with every amendment applicable for November 2026 tested. You write by hand, upload one PDF, and get your checked copy within 24 hours, with ICAI-style step-wise marks and the reason for every mark cut. Suggested answers include the reasoning for every MCQ.
Every level's CA test series is on our CA mock tests home page.