CA Final Nov 2026 study material: which ICAI edition to use
For CA Final Nov 2026, ICAI's study material is the November 2024 edition (Reprint August 2025 onwards) for FR, AFM and Audit, and the September 2025 edition for DT and IDT. Add the November 2026 RTP to every paper, the Judicial Update for DT and the Statutory Update for IDT. ICAI has also put up new September 2026 editions on its website, but those are marked for May 2027 onwards, so they are not the books for your exam.
Below: the list paper by paper from ICAI's own notice, the one trap that can cost you marks this week, and ICAI's corrections to the printed copies.
CA Final study material Nov 2026: ICAI's list, paper by paper
ICAI's Board of Studies (Academic) published a one-page notice, "BOS Study Material applicable for Final Course, November 2026 Examination", on boslive.icai.org (ICAI notice, PDF (opens in a new tab)). This table is that notice, with the update you add to each paper:
| Paper | Edition for Nov 2026 | Add for Nov 2026 |
|---|---|---|
| 1: Financial Reporting (Modules 1–5) | November 2024 (Reprint August 2025 and onwards) | RTP for November 2026 |
| 2: Advanced Financial Management | November 2024 (Reprint August 2025 and onwards) | Nothing extra listed |
| 3: Advanced Auditing, Assurance and Professional Ethics (Modules 1–3) | November 2024 (Reprint August 2025 and onwards) | Academic Update / RTP for November 2026 |
| 4: Direct Tax Laws & International Taxation (Modules 1–4) | September 2025 | RTP for November 2026 + Judicial Update for November 2026 |
| 5: Indirect Tax Laws (Modules 1–4) | September 2025 | RTP for November 2026 + Statutory Update for November 2026 |
| 6: Integrated Business Solutions | No separate book: study material of Papers 1–5, SPOM Set A (September 2025) with amendments for Nov 2026, SPOM Set B (October 2023), IBS Case Study Digest (July 2024) and IBS Case Study Digest (July 2025) Vol II | Study Guidelines for Nov 2026, where applicable |
The notice adds that these may be studied with the Study Guidelines for November 2026: the list of exclusions, printed at the back of ICAI's RTP volumes.
The trap: new September 2026 editions are for May 2027
Check the cover before you download. ICAI now lists two sets for most papers, and the newer one is not for November 2026.
- Direct Tax: the Paper 4 page on ICAI's website, icai.org, shows a September 2026 edition marked "Applicable for May 2027 and Nov 2027 Examinations". Its cover says it is based on the Income-tax Act, 2025 as amended by the Finance Act, 2026, for Tax Year 2026-27 (ICAI Paper 4 page (opens in a new tab)). Your November 2026 paper is on the Income-tax Act, 1961: the September 2025 edition, Finance Act 2025, Assessment Year 2026-27 (Paper 4 study material for May and Nov 2026 (opens in a new tab)).
- Indirect Tax: a September 2026 edition is marked "Applicable for May 2027 & November 2027 Examinations". Use the September 2025 edition, listed as "Applicable for May 2026 and November 2026 Exams" (ICAI Paper 5 page (opens in a new tab)).
- Financial Reporting: a September 2026 edition says on its cover "Relevant for May, 2027 and onward examinations". Use the November 2024 edition, Reprint August 2025 (FR study material, May 2026 onwards (opens in a new tab); ICAI Paper 1 page (opens in a new tab)).
- Audit: the Paper 3 page also lists a May 2027 set. Use the November 2024 edition, Reprint August 2025 (Audit study material, May 2026 (opens in a new tab)).
Don't be thrown by the old cover labels. The September 2025 DT and IDT covers say "Relevant for May 2026, September 2026 and January 2027 examinations"; they were printed before ICAI moved CA Final to May and November (ICAI announcement, PDF (opens in a new tab)). The FR and Audit covers say "Relevant for May, 2026 examination". ICAI's November 2026 notice names these same editions for your attempt.
The Income-tax Act, 2025 starts with May 2027; see the Income-tax Act, 2025 for CA Final May 2027.
What changed after the books were printed: the update for each paper
For FR, Audit, DT and IDT the cut-off is 30 April 2026; changes after the book's own cut-off reach you through the RTP and the updates. Source: the applicability pages of ICAI's November 2026 RTPs (Group I RTP, PDF (opens in a new tab); Group II RTP, PDF (opens in a new tab)).
FR: RTP Part I and the exclusions
- Amendments and limited revisions issued up to 30 April 2026 apply, so the Ind AS revisions MCA issued on 7 May 2025 and 13 August 2025 are in. RTP Part I explains them.
- Excluded: Ind AS 29, Ind AS 106, Ind AS 114 and Ind AS 117, plus Appendix B of Ind AS 16 and Appendices A and B of Ind AS 37.
- Ind AS 117 is excluded as industry-specific, but the changes it made to other Ind AS apply.
- AS 7, AS 9, AS 19 and AS 22 can still be asked, but only on how they differ from Ind AS.
The full list, with examples, is in our CA Final FR amendments for Nov 2026.
Audit: the Academic Update inside the RTP
Part I of the Paper 3 RTP is the Academic Update: regulators' notifications, circulars, rules and guidelines up to 30 April 2026 apply. Read it next to the book.
AFM: the book and the RTP
ICAI lists only the book for AFM, with no topic-wise exclusions. Use the RTP for practice.
DT: no Statutory Update this time, only the Judicial Update
ICAI has not issued a Statutory Update for Paper 4 for November 2026. The Group II RTP says there were no significant notifications or circulars between 1 August 2025 and 30 April 2026, except Notification No. 54/2026 dated 31.3.2026. That one is covered as a note in the Judicial Update, below the Tiger Global ruling.
So for DT you read:
- the September 2025 edition (law as amended by the Finance Act, 2025, notifications and circulars up to 31 July 2025, Assessment Year 2026-27);
- the Judicial Update for November 2026 (PDF) (opens in a new tab): 16 pages, 8 rulings, listed on ICAI's Paper 4 page as "Updated on 13.8.2026". Don't skip it because the file name ends "may2026": the first line of the PDF reads "Judicial Update for November 2026 Examination";
- the November 2026 RTP.
ICAI adds a note for International Taxation: for model tax conventions, treaty interpretation, BEPS fundamentals and the latest developments, only the content in the study material is relevant. The rulings, explained one by one, are in our CA Final DT amendments for Nov 2026.
IDT: the Statutory Update is the only add-on that counts
For Paper 5 the September 2025 edition covers GST law effective up to 30 April 2025. Changes from 1 May 2025 to 30 April 2026 are in the Statutory Update for November 2026 (PDF) (opens in a new tab), a 70-page file. ICAI says the September 2025 edition and the Statutory Update "shall ALONE be relevant".
Not applicable, because they weren't in force by 30 April 2026: the Finance Act 2023 changes to section 65 and new section 65A of the Customs Act, and the Finance (No. 2) Act 2019 changes to CGST sections 2(4), 95 and 102 to 106 with new sections 101A to 101C. Excluded topics include rates of tax on goods and services (composition rates stay in), exemptions for supply of goods, and transitional provisions. More in our CA Final IDT amendments for Nov 2026.
IBS: no book, five sources
Paper 6 has no book of its own: you apply the five core papers and SPOM Sets A and B to case studies of 25 marks each, 40% MCQs and 60% descriptive, open book (Group II RTP). The case studies are also online on boslive.icai.org (IBS case studies, BoS (opens in a new tab)). How to use the two Digests in an open-book paper is covered in how to prepare for CA Final Paper 6 IBS.
Corrections ICAI issued for the printed copies
If you study from a printed book, these corrections are for you: ICAI issued each one for the printed copy. The DT corrigendum says the web-hosted chapters already carry its changes, and the IDT one points to revised web-hosted chapters for some items. Mark them in the book before the paper.
| Paper | Corrigendum | What it fixes (examples) |
|---|---|---|
| DT (Sept 2025 edition) | Corrigendum (PDF) (opens in a new tab) | Module 2, Q8 (pages 9.176–9.177): member T's income from other sources is ₹4,60,000, not ₹3,60,000. Ignore the solution to Illustration 2 on page 12.15; use the web-hosted Chapter 12. Module 3, page 15.64: "u/s 14(3)" should read "u/s 143(3)" |
| IDT (Sept 2025 edition) | Revised corrigendum (PDF) (opens in a new tab) | Corrections to the printed copy, including the definition of "specified premises" (page 12.17) and the TDS exclusion for registered persons receiving metal scrap (page 11.48) |
| Audit (Nov 2024 edition) | Corrigendum (PDF) (opens in a new tab) | Page 6.6: under "Use of Going Concern Basis of Accounting is appropriate", read "appropriate" as "Inappropriate" |
Where to download CA Final study material for Nov 2026
- Open the Final study material page on the BoS Knowledge Portal (opens in a new tab) on boslive.icai.org, or your paper's page on icai.org (Paper 1 to 5 links above).
- Pick the set labelled for May 2026 / November 2026, not the one labelled May 2027 onwards.
- Download the initial pages first and check the edition line: "November, 2024, Reprint August, 2025" (FR, AFM, Audit) or "September, 2025" (DT, IDT).
- Download the November 2026 RTPs for the amendments and the Study Guidelines.
All of ICAI's free CA Final material, including the study material, RTPs and MTPs, is linked on our CA Final ICAI study material page. Cut-off dates for every level and attempt are in what's applicable for your CA attempt.
In the last week: how to use the book now
Group I is on 2, 4 and 6 November 2026 and Group II on 9, 11 and 13 November (ICAI exam schedule, PDF (opens in a new tab)). This late, the book is a reference, not something to read cover to cover.
- Check you revised from the right edition, not the May 2027 book.
- Read the update, not the whole book. For DT, the 8 Judicial Update rulings. For IDT, the Statutory Update. For FR and Audit, RTP Part I.
- Put the exclusions on one page. Use the FR and IDT exclusion lists above, so you don't spend revision hours on topics that can't come.
- Write, then look up. Attempt a full paper in 3 hours by hand, then open the book only for the questions where you lost marks.
Frequently asked questions
Which study material is applicable for CA Final Nov 2026?
The November 2024 edition (Reprint August 2025 onwards) for FR, AFM and Audit, and the September 2025 edition for DT and IDT. Add the November 2026 RTP to every paper, the Judicial Update for DT and the Statutory Update for IDT. IBS uses the core papers' material, SPOM Sets A and B and the two IBS Case Study Digests (ICAI notice, PDF (opens in a new tab)).
Is the new September 2026 study material applicable for Nov 2026?
No. ICAI marks the September 2026 editions for May 2027 onwards. The DT one is based on the Income-tax Act, 2025 and Tax Year 2026-27, while your paper is on the Income-tax Act, 1961 for Assessment Year 2026-27.
Is there a Statutory Update for CA Final DT Nov 2026?
No. ICAI says no statutory update was issued for November 2026, because there were no significant notifications or circulars between 1 August 2025 and 30 April 2026, except Notification No. 54/2026. That one is covered in the Judicial Update for November 2026.
My DT book says "relevant for May 2026, September 2026 and January 2027". Is it still valid?
Yes. That label was printed before CA Final moved to May and November. ICAI's November 2026 notice and RTP both name the September 2025 edition for this attempt.
Is ICAI study material enough for CA Final?
It is the base, but the amendments sit in the RTP and the updates, and only writing full papers shows whether you can use it in 3 hours.
Next step: test the book against a real paper
Knowing the right edition matters only if you can write from it under time pressure. Our CA Final mock tests are full-syllabus papers on ICAI's latest pattern, with every amendment applicable for November 2026 tested. You write by hand and upload one PDF, and your copy comes back checked within 24 hours, with the reason for every mark cut. Pick your paper, for example CA Final DT mock tests or CA Final IDT mock tests, or see every level of our CA test series and CA mock tests.