CA Final past papers, analysed

Financial Reporting (3 attempts)

• Financial Instruments: Equity and Financial Liabilities10%in 3/3
• Ind AS 110 Consolidation Procedure for Subsidiaries9%in 2/3
• Ind AS 115 Revenue from Contracts with Customers6%in 3/3
• Ind AS 19 Employee Benefits6%in 3/3
• Ind AS 103 Business Combinations5%in 2/3
• Ind AS 20 Accounting for Government Grants and Disclosure of Government Assistance5%in 2/3
• Ind AS 21 The Effects of Changes in Foreign Exchange Rates4%in 3/3
• Ind AS 101 First-time Adoption of Ind AS4%in 3/3

Advanced Financial Management (3 attempts)

• Foreign Exchange Exposure and Risk Management12%in 3/3
• Mutual Funds11%in 3/3
• Portfolio Management9%in 3/3
• Derivatives Analysis and Valuation9%in 3/3
• Security Valuation9%in 3/3
• Advanced Capital Budgeting Decisions8%in 3/3
• Mergers, Acquisitions and Corporate Restructuring7%in 3/3
• International Financial Management7%in 3/3

Advanced Auditing, Assurance and Professional Ethics (3 attempts)

• Professional Ethics & Liabilities of Auditors20%in 3/3
• Reporting14%in 3/3
• Special Features of Audit of Banks & Non-Banking Financial Companies8%in 3/3
• Audit Evidence7%in 3/3
• Sustainable Development Goals (SDG) & Environment, Social and Governance (ESG) Assurance6%in 3/3
• General Auditing Principles and Auditors Responsibilities6%in 3/3
• Digital Auditing & Assurance6%in 3/3
• Review of Financial Information5%in 3/3

Direct Tax Laws & International Taxation (3 attempts)

• Assessment of Trusts and Institutions, Political Parties and Other Special Entities14%in 3/3
• Deduction, Collection and Recovery of Tax12%in 3/3
• Profits and Gains of Business or Profession12%in 3/3
• Non Resident Taxation8%in 3/3
• Transfer Pricing7%in 3/3
• Double Taxation Relief5%in 3/3
• Tax Audit and Ethical Compliances5%in 3/3
• Capital Gains4%in 3/3

Indirect Tax Laws (3 attempts)

• Charge of GST9%in 3/3
• Input Tax Credit8%in 3/3
• Importation and Exportation of Goods7%in 3/3
• Import and Export Under GST6%in 1/3
• Foreign Trade Policy5%in 3/3
• Appeals and Revision (GST)5%in 3/3
• Value of Supply5%in 2/3
• Supply under GST4%in 2/3

Integrated Business Solutions (Multidisciplinary Case Study with Strategic Management) (3 attempts)

• Strategic Cost & Performance Management19%in 3/3
• Direct Tax Laws & International Taxation15%in 3/3
• Advanced Financial Management15%in 3/3
• Indirect Tax Laws14%in 3/3
• Financial Reporting14%in 3/3
• Corporate and Economic Laws12%in 3/3
• Advanced Auditing, Assurance and Professional Ethics10%in 3/3