CA Final amendments Nov 2026: how to revise and practise
For CA Final November 2026, the amendments that count are those ICAI treats as applicable up to 30 April 2026. ICAI publishes them in four places: Part I of the RTP for some papers, the Statutory Update, the Judicial Update, and the study material notice that tells you which of these apply. Revise them from ICAI's own documents, one sheet per paper, and then practise them inside full papers, because that's where they're asked.
Cut-off dates for every level, including Intermediate and Foundation January 2027, are in what's applicable for your CA attempt. This post is about the method: where to find amendments, how to revise them, and how to make sure you can use them under time pressure.
Why the cut-off is about six months before the exam
ICAI says it directly in the November 2026 RTP for Paper 3: "Students are expected to be updated with the notifications, circulars and other legislative amendments made up to 6 months prior to the examination." For November 2026, that means everything issued up to 30 April 2026 (RTP Group I, PDF (opens in a new tab)).
The Paper 1 part of the same RTP says the Ind AS amendments in Part I were notified after the November 2024 edition of the study material "but at least six months prior to the November 2026 Examination and are, therefore, applicable."
The six-month rule explains why your study material isn't enough on its own. The September 2025 editions of Papers 4 and 5 stop at 2025 dates, and anything after that reaches you only through the updates.
Where ICAI publishes CA Final amendments
| Document | What it contains | Papers (November 2026) |
|---|---|---|
| Study material notice | Which edition applies, and which RTP or update to add | All papers (notice, PDF (opens in a new tab)) |
| RTP, Part I | Amendments summarised and explained, before the practice questions | Paper 1 (Part I: amendments) and Paper 3 (Part I: Academic Update) |
| RTP opening paragraph | The law base: Finance Act, AY, cut-off date | Papers 4 and 5 |
| Statutory Update | Notifications and circulars issued after the study material's cut-off | Paper 5 for November 2026 (PDF (opens in a new tab)) |
| Judicial Update | Court rulings relevant for the attempt | Paper 4 for November 2026 (PDF (opens in a new tab)) |
The Statutory and Judicial Updates for Final are listed on ICAI's Final Amendments/Developments page (opens in a new tab). RTPs are on the Final RTP page (opens in a new tab). The November 2026 RTPs, paper by paper, are also linked on our CA Final RTP page.
CA Final November 2026 amendments, paper by paper
This is a map of where to look, not a summary of every amendment. Read the documents themselves. For a paper-by-paper summary of what applies, see CA Final FR amendments for Nov 2026, CA Final Audit amendments for Nov 2026, CA Final DT amendments for Nov 2026 and CA Final IDT amendments for Nov 2026.
Paper 1: Financial Reporting. RTP Part I explains the two 2025 Ind AS amendments: G.S.R. 291(E) of 7 May 2025, mainly on Ind AS 21 and "lack of exchangeability", and G.S.R. 549(E) of 13 August 2025. Ind AS 117 is excluded for November 2026 (RTP Group I, PDF (opens in a new tab)).
Paper 2: Advanced Financial Management. ICAI's notice lists only the November 2024 edition (Reprint August 2025 onwards), with no RTP or update added.
Paper 3: Advanced Auditing. RTP Part I is an Academic Update. Each item tells you the study material page it belongs to, such as "On page no. 19.68". One item is the RBI's 2026 amendment directions on NBFC registration exemptions, issued on 29 April 2026. Another confirms that the limit of 60 tax audit assignments per member is retained, now counted per financial year (RTP Paper 3, PDF (opens in a new tab)).
Paper 4: Direct Tax Laws & International Taxation. The law is the Income-tax Act, 1961, as amended by the Finance Act, 2025, for AY 2026-27, with notifications and circulars up to 30 April 2026. There is no Statutory Update this time. ICAI says there were no significant notifications or circulars between 1 August 2025 and 30 April 2026, except Notification No. 54/2026 of 31 March 2026, which is in the Judicial Update (RTP Paper 4, PDF (opens in a new tab)). So for DT, "amendments" mostly means the Judicial Update's case law.
Paper 5: Indirect Tax Laws. The Statutory Update covers significant GST, customs and FTP notifications and circulars issued between 1 May 2025 and 30 April 2026. It also lists what is not applicable: the Finance Act, 2023 amendments to section 65 of the Customs Act and the new section 65A, and the Finance (No. 2) Act, 2019 changes to CGST sections 2(4), 95 and 102 to 106 and new sections 101A to 101C, because they weren't in force by 30 April 2026 (Statutory Update, PDF (opens in a new tab)). Rates in questions are hypothetical, the RTP says (RTP Paper 5, PDF (opens in a new tab)).
Paper 6: Integrated Business Solutions. The notice lists the core papers' material, Self-Paced Online Module Set A (September 2025) "along with amendments relevant for November 2026 Examination", Set B and the IBS Case Study Digests. Because Paper 6 draws on the core papers' material, revise their amendments for IBS too.
Intermediate and Foundation January 2027: what's out so far
Briefly: ICAI has published the Intermediate Paper 2 amendments for January 2027, covering company law changes from 1 May 2025 to 30 June 2026 (PDF (opens in a new tab)). The January 2027 RTPs are on ICAI's Intermediate RTP page (opens in a new tab), and the Taxation RTP sets the cut-off at 30 June 2026 for both income tax and GST (RTP Paper 3, PDF (opens in a new tab)). The full picture, paper by paper, is in what's applicable for your CA attempt and our January 2027 study material news. Our CA Intermediate test series for January 2027 tests every amendment applicable for that attempt, and our CA Foundation test series for January 2027 is set on the ICAI study material and pattern applicable for January 2027.
A method to revise amendments that sticks
1. One amendment sheet per paper, from ICAI only
Take one page per paper. Copy each applicable amendment from ICAI's documents in your own words, in three lines:
- What changed (the provision, standard or rule, with its section or Ind AS number)
- Old position → new position (ICAI often prints the old law beside the new one)
- Where it sits (the study material chapter and page, as the Audit Academic Update gives it)
Coaching summaries are useful for speed, but your sheet should come from ICAI's text. If a summary and ICAI disagree, ICAI wins.
2. Mark what is not applicable
Write a short "not for this attempt" list at the bottom of each sheet: Ind AS 117 in FR, and the Customs and CGST provisions not in force by 30 April 2026 in IDT. Writing the old position when an amendment applies costs marks, and so does writing a change that doesn't apply yet.
3. Pin each amendment to its chapter
Paste or write the amendment into your notes for that chapter. If amendments live only on a separate sheet, you'll revise the chapter without them and write the old position in the exam.
4. Attach one question to each amendment
For each amendment, find or write one question that tests it. The RTP is the best source, because ICAI frames questions around what it has just explained. If there's no ready question, write a two-line case yourself: "X Ltd. did this on this date; what's the treatment?"
5. Revise in short, repeated rounds
Ten minutes per paper, every few days, beats one long session in the last week. In the final week, read all six sheets once more.
6. Check your mocks and notes use the same cut-off
A test paper set for another attempt can test a different law. Before you write any mock, check which attempt it was set for.
The full RTP-to-MTP routine for the last weeks is in our last 6 weeks CA exam plan.
Practise amendments inside full papers
Knowing an amendment and using it in a 3-hour paper are different skills. In CA Final, 30 marks of Papers 1 to 5 are case-based MCQs (CA Final exam pattern), so an amendment can appear as one line inside a long case, with no flag saying "this is the new rule".
- Write full papers that include current amendments, under time, by hand.
- When checking, look for the amendment first. Did you apply the new position, quote the right section, use the right date?
- Log every amendment miss in your error log as its own reason, separate from "concept not known". If the same amendment shows up twice, it goes back on your sheet in bold.
Our CA Final Group I and Group II mock tests test every amendment applicable for November 2026. The checked copy, back within 24 hours, shows the reason for every mark cut and the correct line to write, so an amendment you missed shows up as a specific mark cut, not a vague low score. Paper by paper: CA Final FR mock tests, CA Final Audit mock tests, CA Final DT mock tests and CA Final IDT mock tests.
Don't revise May 2027 amendments for November 2026
ICAI has already listed new study material for May 2027. The new Paper 5 edition says it is "relevant for May 2027 and November 2027 examinations" (Paper 5 initial pages, PDF (opens in a new tab)), and the new Paper 4 edition is on the Income-tax Act, 2025. Neither is for November 2026. If you're writing November 2026, keep them aside. If you might move to May 2027, read our guide to the Income-tax Act 2025 in CA Final.
Frequently asked questions
What is the cut-off date for CA Final November 2026 amendments?
30 April 2026. ICAI's RTP says the legislative amendments, notifications, circulars and other updates applicable up to 30 April 2026 are relevant for November 2026 (RTP Group I, PDF (opens in a new tab)).
Is there a Statutory Update for CA Final DT November 2026?
No. ICAI didn't issue one, because there were no significant notifications or circulars between 1 August 2025 and 30 April 2026 except Notification No. 54/2026, which is covered in the Judicial Update (RTP Paper 4, PDF (opens in a new tab)).
Are Finance Act 2026 amendments applicable for CA Final November 2026?
ICAI's November 2026 documents state the tax law as amended by the Finance Act, 2025, with notifications and circulars up to 30 April 2026, for both DT and IDT (RTP Paper 4, PDF (opens in a new tab); Statutory Update Paper 5, PDF (opens in a new tab)). Study to that base.
Where are amendments for FR and Audit in CA Final?
In Part I of the November 2026 RTP: amendments for Paper 1, and an Academic Update for Paper 3 (RTP Group I, PDF (opens in a new tab)).
How many times should I revise amendments before the exam?
There's no ICAI rule. A practical rhythm is short rounds every few days in the last six weeks, at least one full paper that includes them, and one final read of your sheets in the last week.
Practise with checked CA Final mock tests
The November 2026 plans in our CA mock test series have full-syllabus mock tests for every subject on the latest ICAI pattern, with every amendment applicable for November 2026 tested. You write by hand and upload one PDF, and your checked copy comes back within 24 hours with step-wise marks and the reason for every mark cut.
- 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 both groups mock tests: all six papers
ICAI's RTPs, past papers and study material are linked on our CA Final free resources page.