CA Final Chapter wise Weightage November 2024 & ABC Analysis | All Subjects as per ICAI Exams

Due to the vast syllabus of the CA Final, it is important to know the weightage of each chapter to ensure proper time management during the revision. And sufficient time should be allocated to important topics. Although the weightage differs in every attempt, the weightage below based on past ICAI exams will help judge the importance of the topics. It is strictly not advised to leave any case based on weightage, as many surprised questions came from unrated issues in the last few attempts. You are supposed to revise every topic; you can use the below analysis during revision time allocation to various topics.

Subject	Pattern	Subjective Marks	Objective Marks	No. of Questions
Financial Reporting	Subjective	100 marks	No MCQ	Attempt 5 from total 6 Questions
Strategic Financial Management	Subjective	100 marks	No MCQ	Attempt 5 from total 6 Questions
Adv Audit and Professional Ethics	Subjective + Objective	70 Marks Subjective	30 Marks Objective	Attempt 5 from total 6 Questions
Corporate and Economic Law	Subjective + Objective	70 Marks Subjective	30 Marks Objective	Attempt 5 from total 6 Questions
Strategic Cost Management and Performance evaluation	Subjective	100 marks	No MCQ	Attempt 5 from total 6 Questions
Elective Subjects	Subjective + Objective	70 Marks Subjective	30 Marks Objective	Attempt 4 from total 5 Questions
Direct Tax and International Taxation	Subjective + Objective	70 Marks Subjective	30 Marks Objective	Attempt 5 from total 6 Questions
Indirect Tax Laws	Subjective + Objective	70 Marks Subjective	30 Marks Objective	Attempt 5 from total 6 Questions

Exam Duration of each exam is 3 hours except for elective, which is 4 hours

No Negative Marking for MCQs in CA Final

CA FINAL FINANCIAL REPORTING (FR NEW) CHAPTERWISE ABC & MARKS ANALYSIS

TOPIC	AVERAGE MARKS	CATEGORY
IND AS ON ASSETS OF FINANCIAL STATEMENTS	17.25	A
ACCOUNTING AND REPORTING OF FINANCIAL INSTRUMENTS	11.5
CONSOLIDATED AND SEPARATE FINANCIAL STATEMENTS	11.5
ANALYSIS OF FS	11	B
BUSINESS COMBINATIONS AND CORPORATE RESTRUCTURING	10.5
ACCOUNTING FOR SHARE BASED PAYMENTS	8.5
IND AS ON MEASUREMENT BASED ON ACCOUNTING POLICIES	5.25
IND AS 115	3.25	C
OTHER IND AS	3.25
IND AS ON PRESENTATION OF ITEMS IN THE FINANCIAL STATEMENTS	2.25
IND AS ON LIABILITIES OF THE FS	2.25
IND AS ON ITEMS IMPACTING THE FINANCIAL STATEMENTS	2.25
IND AS 101	2
CORPORATE SOCIAL RESPOSIBILITY REPORTING	1
INDUSTRY SPECIFIC IND AS	0
IND AS ON DISCLOSURES IN THE FS	0
INTEGRATED REPORTING	0
	91.75

Check complete detailed strategy for CA Final Financial Reporting on this link – Click Here

CA FINAL STRATEGIC FINANCIAL REPORTING (SFM NEW) CHAPTERWISE ABC & MARKS ANALYSIS

TOPIC	AVERAGE MARKS	CATEGORY
FOREIGN EXCHANGE & RISK MANAGEMENT	14	A
SECURITY VALUATION	14
MERGER, ACQUISITIONS AND CORPORATE RESTRUCTURING	13
DERIVATIVES ANALYSIS AND VALUATION	12
PORTFOLIO MANAGEMENT	12	B
CORPORATE VALUATION	10
MUTUAL FUNDS	9
INTERNATIONAL FINANCIAL MANAGEMENT	7
CHAPTERS NOT IN SYLLABUS	6
SECURITIZATION	5
INTEREST RATE RISK MANAGEMENT	5	C
STARTUP FINANCE	5
RISK MANAGEMENT	4
SECURITY ANALYSIS	4
FINANCIAL POLICY & CORPORATE STRATEGY	2
	121

CA FINAL ADV AUDIT AND PROFESSIONAL ETHICS (NEW) CHAPETERWISE ABC & MARKS ANALYSIS

TOPIC	AVERAGE MARKS	CATEGORY
QUALITY CONTROL AND ENGAGEMENT STANDARDS	29	A
PROFESSIONAL ETHICS	17	A
THE COMPANY AUDIT	6	B
AUDIT COMMITTEE & CORPORATE GOVERNANCE	5
AUDIT UNDER FISCAL LAWS	5
DUE DILIGENCE, INVESTIGATION & FORENSIC AUDIT	5
AUDIT OF PSU	5
AUDIT IN AN AUTOMATED ENVIRONMENT	4
AUDIT OF BANKS	4
AUDIT OF CONSOLIDATED FINANCIAL STATEMENTS	4
AUDIT OF INSURANCE COMPANIES	3
ACCOUNTING STANDARDS AND IND AS	3	C
RISK ASSESSMENT AND INTERNAL CONTROL	2
AUDIT REPORTS	2
MANAGEMENT AND OPERATIONAL AUDIT	2	C
PEER REVIEW AND QUALITY REVIEW	2
AUDIT PLANNING, STRATEGY AND EXECUTION	1
CARO, 2016	1
AUDIT OF DIVIDEND	1
AUDIT OF NBFC	1
LIABILITIES OF AUDITOR	1
INTERNAL AUDIT	1
SPECIAL AUDIT ASSIGNMENTS	1
AUDIT ON CIS ENVIRONMENT	-
SOX AUDIT	-
COST AUDIT	-
AUDIT OF COOPERATIVE SOCIETIES	-
SCHEDULE III OF COMPANIES ACT, 2013	-
	104

CA FINAL CORPORATE AND ECONOMIC LAW (NEW) CHAPTERWISE ABC & MARKS ANALYSIS

TOPIC	AVERAGE MARKS	CATEGORY
APPOINTMENT AND QUALIFICATION OF DIRECTORS	16	A
INSOLVENCY AND BANKRUPTCY CODE, 2016	10
MEETINGS OF BOARD AND ITS POWERS	9

PREVENTION OF MONEY LAUNDERING ACT, 2002	8	B
FOREIGN CONTRIBUTION REGULATION ACT, 2010	7
INSPECTION, INQUIRY AND INVESTIGATION	7

COMPANIES INCORPORATED OUTSIDE INDIA	7
MISCELLANEOUS PROVISIONS	7
WINDING UP	8
COMPROMISES, ARRANGEMENTS AND AMALGAMATIONS	7
NATIONAL COMPANY LAW TRIBUNAL & APPELLATE TRIBUNAL	5	C
SEBI ACT, 1992	6
APPOINTMENT AND REMUNDERATION OF MANAGERIAL PERSONNEL	3
FOREIGN EXCHANGE MANAGEMENT ACT, 1999	3
PREVENTION OF OPPRESSION AND MISMANAGEMENT	4
PRODUCER COMPANY	2
ARBITRATION AND CONCILIATION ACT, 1996	2
COMPOUNDING OF OFFENCES, ADJUDICATION AND SPECIAL COURTS	2
CORPORATE SECRETERIAL PRACTICE	-
	105

CA FINAL SCMPE (NEW) CHAPTERWISE ABC & MARKS ANALYSIS

TOPIC	AVERAGE MARKS	CATEGORY
COST MANAGEMENT TECHNIQUES	19	A
DECISION MAKING	14
PRICING DECISION	13
STANDARD COSTING	13
PERFORMANCE MEASUREMENT AND EVALUATION	12	B
STRATEGIC ANALYSIS OF OPERATING INCOME	12
LEAN SYSTEM AND INNOVATION	11
DIVISIONAL TRANSFER PRICING	10
BUDGETARY CONTROL	8	C
MODERN BUSINESS ENVIRONMENT	6
INTRODUCTION TO STRATEGIC COST MANAGEMENT	3
COST MANAGEMENT FOR SPECIFIC SECTOR	-
	119

CA FINAL DIRECT AND INTERNATIONAL TAXATION (NEW) CHAPTERWISE ABC & MARKS ANALYSIS

TOPIC	AVERAGE MARKS	CATEGORY
PGBP	27	A
DEDUCTION	16	A
TP	10	B
ASSESSMENT	10
DOUBLE TAX RELIEF	7
CHARITABLE TRUSTS	7
RESIDENCE	5
CAPITAL GAINS	3
WHICH DO NOT PART FORM OF TI	3	C
MISC. PROVISION	3
APPLICATION AND INTERPRETATION	3
OFFENCES	2
IT AUTHORITIES	2
ADVANCE RULINGS	2
EQUALIZATION LEVY	2
MODEL TAX CONVENTIONS	1
APPEALS	1
TAX PLANNING	1
PENALTIES	1
	105

CA FINAL INDIRECT TAX (NEW) CHAPTERWISE ABC & MARKS ANALYSIS

TOPIC	AVERAGE MARKS	CATEGORY
ITC	14	A
VALUATION UNDER THE CUSTOMS ACT, 1962	11.25
VALUE OF SUPPLY	10.75
PAYMENT OF TAX INTEREST	7.25
MISC. PROVISIONS	5.75
CHARGE OF GST	5.25
REGISTRATION	4.75
IMPORTATION, EXPORTATION AND TRANSPORTATION	3.75	B
FTP- EXPORT PROMOTION SCHEME	3.75
TIME OF SUPPLY	3.75
EXEMPTIONS FROM GST	3.5
APPEALS AND REVISIONS	3.5
DUTY DRAWBACK	2.5
WAREHOUSING	2.5
REFUNDS	2.5
RETURNS	2.5	C
ASSESSMENT AND AUDIT	2.5
PLACE OF SUPPLY	2.5
OFFENCES AND PENALTIES	2.25
TYPES OF DUTY	1.25
ACCOUNTS, RECORDS, E WAY BILL	1.25
ASSESSMENT, DEMAND, RECOVERY	1.25
CUSTOMS ASSESSMENT	1.25
ASSESSMENT UNDER CUSTOMS	1.25
SETTLEMENT COMMISSION- REMOVED FROM SYLLABUS	1.25
ADVANCE RULING	1.25
LIABILITY TO PAY TAX IN CERTAIN CASES	1.25
	104.5

Based on the weightage, students are advised to prepare a well-structured study plan for their upcoming CA Final exams, creating an appropriate mix of high and low weightage topics and strict to it along with noting the daily progress. Students must attempt more questions from high-weightage areas on their notebooks. To clear the challenging exams of the CA Final on the first attempt, you need to make a solid strategy considering every aspect.

Start studying for CA Final as soon as possible without wasting much time due to the difficulty level of exams, and judge your mistakes accurately before going for the exams. Many students lose marks due to 50+ small careless errors in the exam. So it is important to work on every conceptual and presentation mistake, which can help to save each mark in the ICAI Exams.

What is the Weightage of MCQs in CA Final?

In 4 subjects of the CA Final, MCQs carry 30% weightage. In CA Final Audit, Law, Direct Tax, and Indirect Tax 30 marks MCQs are asked with no negative marking. Students can download CA Test Series App to practice free chapter-wise MCQs and detailed explanations without charges.

CA Test Series App also provides an interactive doubt-solving forum where students can ask any academic doubt; many students ask for MCQ reasons, which are solved in the portal. You can also use it without paying any penny.