CA Final syllabus Nov 2026 & May 2027: ICAI weightage table
The CA Final syllabus for November 2026 has six papers of 100 marks each: Financial Reporting, Advanced Financial Management and Advanced Auditing in Group I, and Direct Tax Laws & International Taxation, Indirect Tax Laws and Integrated Business Solutions in Group II. ICAI publishes a section-wise weightage for Papers 1 to 5 as a percentage range for each group of topics, and allows a deviation of up to 5% either way. All the ranges below are copied from ICAI's own document, with the source linked.
Where ICAI publishes the CA Final weightage
ICAI's Board of Studies lists it on its Section-wise and Skill-wise Weightages page (opens in a new tab). The Final document (PDF (opens in a new tab)) says on page 1:
- Section-wise weightage issued on 26 October 2023;
- applicable for May 2024 and subsequent exams till further changes are made.
It covers Papers 1 to 5. The last page adds two notes: "The topics in the syllabus have been regrouped for assigning section-wise weightages" and "A deviation of maximum ±5% in the specified section-wise weightage is permitted."
So a range of 10%–15% for a section means roughly 10 to 15 marks of a 100-mark paper, and the real paper can move up to 5% outside it.
The six CA Final papers at a glance
| Group | Paper | Parts | Time |
|---|---|---|---|
| I | Paper 1: Financial Reporting | One paper | 3 hours |
| I | Paper 2: Advanced Financial Management | One paper | 3 hours |
| I | Paper 3: Advanced Auditing, Assurance and Professional Ethics | One paper | 3 hours |
| II | Paper 4: Direct Tax Laws & International Taxation | Part I: Direct Tax Laws; Part II: International Taxation | 3 hours |
| II | Paper 5: Indirect Tax Laws | Part I: GST (80 marks); Part II: Customs & FTP (20 marks) | 3 hours |
| II | Paper 6: Integrated Business Solutions | Five case studies, answer any four | 4 hours, open book |
The parts of Papers 4 and 5 are as ICAI names them in its Guidance Notes for May 2026 (PDF) (opens in a new tab) and the weightage document (opens in a new tab). Papers 1 to 5 carry 30 marks of case-based MCQs and 70 descriptive; Paper 6 has 10 marks of MCQs and 15 descriptive in each 25-mark case. The full pattern is in CA Final exam pattern Papers 1 to 6.
CA Final syllabus May 2027: what ICAI has said
ICAI has announced one syllabus change for May 2027: Paper 4 moves to the Income-tax Act, 2025. It has not announced a new CA Final syllabus or revised weightage.
| Question | What ICAI has published |
|---|---|
| Is there a new CA Final syllabus for May 2027? | Not announced. The six papers above stay as they are |
| Does anything change for May 2027? | Yes: "From May 2027 CA Examination Onwards", Final Paper 4 (DT & International Taxation) is examined under the Income-tax Act, 2025 (ICAI announcement, 5 Dec 2025, PDF (opens in a new tab)) |
| Self-Paced Module Set C, International Taxation | Income-tax Act, 2025 for exams held from 1 May 2027 (same announcement) |
| New section-wise weightage for May 2027? | Not announced. The current document applies "till further changes are made" |
| Study material notice for May 2027 | Not published yet; the latest Final notice is for November 2026 |
| May 2027 exam dates | Not announced; see CA exam dates 2026–27 |
What it means for you: if you write in May 2027, study DT from material written for the Income-tax Act, 2025, and watch for ICAI's amendments cut-off for that attempt. Our post on the Income-tax Act 2025 for CA Final May 2027 goes through it, and when to start a CA Final test series for May 2027 covers timing.
Will the CA Final syllabus change in 2027?
Only the tax law in Paper 4 (and Module Set C) is announced to change, from May 2027. Our news note on ICAI's Income-tax Act 2025 announcement for CA exams has the details. No other change to the CA Final syllabus has been announced.
Paper 1: Financial Reporting weightage
| Section | Topics | Weightage |
|---|---|---|
| I | General purpose financial statements and Schedule III; Conceptual Framework; Ind AS 1, 34, 7; Ind AS 8, 10, 113 | 10%–15% |
| II | Ind AS 115 (revenue) | 5%–10% |
| III | Assets and liabilities: Ind AS 2, 16, 116, 23, 36, 38, 40, 105, 19, 37 | 15%–25% |
| IV | Ind AS 12, 21; disclosures (Ind AS 24, 33, 108); other Ind AS (20, 102, 41) | 15%–20% |
| V | Financial instruments (Ind AS 32, 109, 107) | 10%–15% |
| VI | Group accounting: business combinations, consolidated and separate statements | 10%–20% |
| VII | First-time adoption (Ind AS 101); analysis of financial statements | 5%–10% |
| VIII | Ethics with accounting concepts; technology and accounting | 5%–10% |
For November 2026, ICAI's RTP excludes Ind AS 117 and adds the Ind AS amendments of 2025; see what's applicable for your CA attempt. For marks by Ind AS, counted from ICAI's last four papers, see CA Final FR chapter-wise weightage. The question types that repeat in those papers are in CA Final FR important questions.
Paper 2: Advanced Financial Management weightage
| Section | Topics | Weightage |
|---|---|---|
| I | Financial policy and corporate strategy; risk management; advanced capital budgeting | 8%–15% |
| II | Security analysis; security valuation | 20%–30% |
| (unlabelled in ICAI's table) | Portfolio management; securitisation; mutual funds; derivatives | 20%–30% |
| IV | Foreign exchange exposure; international financial management; interest rate risk | 20%–25% |
| V | Business valuation; mergers, acquisitions and restructuring | 10%–15% |
| VI | Startup finance | 2%–5% |
ICAI's table leaves the section number blank for the third block, but it sits between Sections II and IV with its own range. Marks by chapter from ICAI's last four papers are in CA Final AFM chapter-wise weightage. The question types that repeat in those papers are in CA Final AFM important questions.
Paper 3: Advanced Auditing, Assurance and Professional Ethics weightage
| Section | Topics | Weightage |
|---|---|---|
| I | Syllabus items 1 to 11: quality control, SAs on auditor responsibilities, planning and execution, risk and internal control, evidence, completion, reporting, specialised areas, related services, reviews, prospective financial information | 45%–55% |
| II | Digital auditing and assurance | 3%–6% |
| III | Group audits; banks and NBFCs; public sector undertakings; internal audit; due diligence, investigation and forensic accounting | 17%–24% |
| IV | Emerging areas: SDG and ESG assurance | 3%–6% |
| V | Professional ethics and liabilities of auditors | 17%–24% |
Section I alone carries about half the paper, and professional ethics, a single chapter, carries up to a quarter. Marks by chapter and SA from ICAI's last four papers are in CA Final Audit chapter-wise weightage. A 10-day plan that splits your time the same way is in our CA Final Audit preparation strategy for November 2026.
Paper 4: Direct Tax Laws & International Taxation weightage
| Section | Topics | Weightage |
|---|---|---|
| I | Comprehensive computation for companies and other entities; special provisions for trusts, political parties and funds; anti-avoidance; digitalisation | 40%–45% |
| II | Tax administration and appeals: deduction, collection and recovery of tax, authorities, assessment, appeals and dispute resolution, undisclosed income and foreign assets, penalties and prosecution, tax audit | 20%–30% |
| III | International taxation: transfer pricing, non-resident taxation, double taxation relief, advance ruling, model conventions, BEPS, tax treaties | 30%–35% |
Within Section I, ICAI splits it further: 20%–23% for comprehensive computation, and 20%–22% for the special provisions, anti-avoidance and digitalisation together. Marks by chapter from ICAI's last four papers are in CA Final DT chapter-wise weightage.
This document is written under the Income-tax Act 1961, which is the law for November 2026. ICAI examines the Income-tax Act 2025 from May 2027 in Paper 4 (ICAI announcement, PDF (opens in a new tab)).
Paper 5: Indirect Tax Laws weightage
Part I: GST (80 marks)
| Section | Topics | Weightage |
|---|---|---|
| I | Case studies on supply, charge, reverse charge, classification, exemptions, place, time and value of supply, ITC, computation | 45%–65% |
| II | Procedures (registration, invoices, e-way bill, returns, payment); refunds; job work; liability to pay in certain cases | 10%–30% |
| III | Administration, assessment and audit; inspection, search, seizure and arrest; other provisions | 0–5% |
| IV | Demand and recovery; offences and penalties; advance ruling; appeals and revision; ethics under GST | 15%–30% |
Part II: Customs & FTP (20 marks)
| Section | Topics | Weightage |
|---|---|---|
| I | Levy and exemptions; types of duties; classification and valuation | 40%–65% |
| II | Import and export procedures; warehousing; refund; export promotion schemes under FTP | 20%–45% |
| III | Introduction to FTP; basic import-export concepts; introduction to customs law | 10%–20% |
ICAI lists these ranges separately under each part, so read the Part II percentages against its 20 marks. Marks by GST and customs chapter from ICAI's last four papers are in CA Final IDT chapter-wise weightage. How to write three full Paper 5 mocks before 11 November is in CA Final IDT mock test.
Paper 6: Integrated Business Solutions
ICAI's section-wise weightage document doesn't cover Paper 6. What ICAI does publish:
- Five case studies of 25 marks; you answer any four. Each case has 10 marks of MCQs and 15 descriptive (Guidance Notes, May 2026, PDF (opens in a new tab)).
- It is an open-book paper, and you write in your own handwriting.
- For November 2026, the study material notice lists the core Final papers, Self-Paced Online Module Sets A and B, and the two IBS Case Study Digests (ICAI notice, PDF (opens in a new tab)).
ICAI's separate skill-wise weightage (PDF) (opens in a new tab) puts 100% of Paper 6 across analysis and application and evaluation and synthesis, with no figure for plain knowledge (that column is marked "---"). In other words, Paper 6 tests whether you can use the other five papers on one case.
Skill-wise weightage: how ICAI asks, not only what
The same ICAI page has a second table: how much of each Final paper tests knowledge (Level I), application (Level II) and evaluation (Level III) (PDF (opens in a new tab)).
| Paper | Knowledge | Analysis and application | Evaluation and synthesis |
|---|---|---|---|
| 1: FR | 5%–15% | 55%–80% | 15%–30% |
| 2: AFM | 10%–20% | 20%–40% | 50%–60% |
| 3: Audit | 10%–20% | 65%–75% | 10%–20% |
| 4: DT | 5%–10% | 65%–70% | 20%–30% |
| 5: IDT, Part I GST | 10%–30% | 45%–75% | 15%–25% |
| 5: IDT, Part II Customs & FTP | 25%–55% | 45%–75% | Nil |
The message is plain: at Final level, most marks are for applying a concept to facts, not for stating it.
How to use weightage to choose what to practise
Weightage is a guide to where marks usually are, not a list of what to skip. Use it like this:
- Never drop a heavy section. FR Section III (assets and liabilities), Audit Section I, DT Section I and GST Section I are each large enough that a gap there is hard to recover in the rest of the paper.
- Don't skip small sections either. A 3%–6% section is still one or two MCQs or part of a question, and ICAI allows ±5% deviation.
- Weight your practice, not your reading. Give heavier sections more timed questions. Read lighter sections for MCQs and short notes.
- Combine weightage with your weak chapters. A heavy section you are weak in is your first priority. A light section you are strong in needs only a quick check.
- Practise at the skill level ICAI tests. AFM puts 50%–60% at evaluation and synthesis: practise full case questions, not formula drills.
ICAI's past papers and suggested answers show how these sections actually turned into questions. They're linked on our CA Final free resources page, and our last 6 weeks plan shows how to use them. The latest set, all six papers, is in CA Final suggested answers May 2026 PDF. To put these priorities on dates, our CA Final revision planner for November 2026 lists which chapters to revise on which day, up to Paper 6.
How our mocks cover the syllabus
Our CA mock tests for CA Final November 2026 give you full-syllabus mock tests in every subject. Every chapter is covered across the mocks, with more weight on the most-asked. The questions are brand new, set on the latest ICAI pattern: 30% MCQs and 70% descriptive for Papers 1 to 5, and case-study based for Paper 6 (IBS). Every amendment applicable for November 2026 is tested.
If you are choosing a CA test series of full-length papers for November 2026, compare the options on syllabus coverage, applicability and how the papers are checked; our guide on how to choose a CA Final test series goes through it.
Frequently asked questions
What is the CA Final syllabus for November 2026?
Six papers of 100 marks: Financial Reporting, Advanced Financial Management, and Advanced Auditing, Assurance and Professional Ethics in Group I; Direct Tax Laws & International Taxation, Indirect Tax Laws, and Integrated Business Solutions in Group II. The study material editions for each paper are in ICAI's notice for November 2026 (PDF) (opens in a new tab).
Does ICAI publish chapter-wise weightage for CA Final?
ICAI publishes section-wise weightage, where a section groups several chapters, for Papers 1 to 5, with a permitted deviation of up to ±5% (PDF (opens in a new tab)). It doesn't publish a separate figure for each chapter, and Paper 6 is not covered. For CA Inter, the same count from ICAI's last four papers, all six subjects, is in CA Inter Jan 2027 chapter wise weightage.
What is the CA Final syllabus for May 2027?
The same six papers. The only announced change is that Paper 4 is examined under the Income-tax Act, 2025 from May 2027 (ICAI announcement, PDF (opens in a new tab)). ICAI has not published a May 2027 study material notice yet.
Is the CA Final weightage the same for May 2027?
ICAI's document applies "for May, 2024 and subsequent exams till further changes are made". For May 2027, Paper 4 moves to the Income-tax Act 2025, so check ICAI's page for any revised version before you plan (ICAI weightage page (opens in a new tab)).
Practise with checked CA Final mock tests
Each paper in our CA mock test series is 100 marks in 3 hours (IBS: 4 hours). You write by hand, scan and upload one PDF, and your checked copy comes back within 24 hours with ICAI-style step-wise marks, the reason for every mark cut and question-wise analysis of concept, presentation and working notes.
- CA Final Group I mock tests: FR, AFM and Audit
- CA Final Group II mock tests: DT and International Tax, IDT and IBS
- CA Final test series, all six papers
You can read preview pages of the first mock of each subject before you buy.