Table of Contents
Introduction
The CA Final is the ultimate milestone in the Chartered Accountancy journey. Among its two groups, CA Final Group 2 holds particular importance as it tests a candidate’s proficiency in advanced concepts critical to a successful CA career. Mastery of this group signifies not only academic excellence but also practical competence, preparing aspirants to excel in the professional world.
CA Final Group 2 Subjects and Syllabus
The CA Final Group 2 subjects’ new syllabus for 2024 has been meticulously designed by ICAI to align with modern industry demands. This group encompasses six subjects divided across two groups, with Group 2 focusing on:
- Direct Tax and International Taxation: Covering advanced topics in taxation, this subject ensures an in-depth understanding of both domestic and international tax laws.
- Indirect Tax Laws: A comprehensive study of GST and customs laws.
- Integrated Business Solutions:
- Section A: Corporate and Economic Laws – Covers legal frameworks essential for corporate governance and economic policy.
- Section B: Strategic Cost and Performance Management – Focuses on advanced cost management strategies and performance evaluation techniques. These subjects demand a balanced approach, combining theoretical knowledge with practical application. Aspirants can benefit greatly by enrolling in classes, where structured learning and expert guidance pave the way for success.
Paper 4: Direct Tax Laws and International Taxation (100 Marks)
| Chapters | |
| Module-1 | Chapter 1: Basic Concepts |
| Chapter 2: Incomes which do not form part of Total Income | |
| Chapter 3: Profits and Gains of Business or Profession | |
| Chapter 4: Capital Gains | |
| Chapter 5: Income from Other Sources | |
| Chapter 6: Income of Other Persons included in Assessee’s Total Income | |
| Chapter 7: Aggregation of Income, Set Off or Carry Forward of Losses | |
| Chapter 8: Deductions from Gross Total Income | |
| Module-2 | Chapter 9: Assessment of Various Entities |
| Chapter 10: Assessment of Trusts and Institutions, Political Parties and Other Special Entities | |
| Chapter 11: Tax Planning, Tax Avoidance and Tax Evasion | |
| Chapter 12: Taxation of Digital Transactions | |
| Module-3 | Chapter 13: Deduction, Collection, and Recovery of Tax |
| Chapter 14: Income Tax Authorities | |
| Chapter 15: Assessment Procedure | |
| Chapter 16: Appeals and Revision | |
| Chapter 17: Dispute Resolution | |
| Chapter 18: Miscellaneous Provisions | |
| Chapter 19: Provisions to Counteract Unethical Tax Practices | |
| Chapter 20: Tax Audit and Ethical Compliances | |
| Module-4 | Chapter 21: Non-Resident Taxation |
| Chapter 22: Double Taxation Relief | |
| Chapter 23: Advance Rulings | |
| Chapter 24: Transfer Pricing | |
| Chapter 25: Fundamentals of BEPS | |
| Chapter 26: Application and Interpretation of Tax Treaties | |
| Chapter 27: Overview of Model Tax Conventions | |
| Chapter 28: Latest Developments in International Taxation |
Paper 5: Indirect Tax Laws (100 Marks)
| Syllabus Modules | Chapters |
| Module-1 | Chapter-1: Supply Under GST |
| Chapter-2: Charge of GST | |
| Chapter-3: Place of Supply | |
| Chapter-4: Exemptions from GST | |
| Chapter-5: Time of Supply | |
| Chapter-6: Value of Supply | |
| Module-2 | Chapter-7: Input Tax Credit |
| Chapter-8: Registration | |
| Chapter-9: Tax Invoice, Credit and Debit Notes | |
| Chapter-10: Accounts and Records; E-way Bill | |
| Chapter-11: Payment of Tax | |
| Chapter-12: Electronic Commerce Transactions Under GST | |
| Chapter-13: Returns | |
| Module-3 | Chapter-14: Import and Export Under GST |
| Chapter-15: Refunds | |
| Chapter-16: Job Work | |
| Chapter-17: Assessment and Audit | |
| Chapter-18: Inspection, Search, Seizure, and Arrest | |
| Chapter-19: Demand and Recovery | |
| Chapter-20: Liability to Pay in Certain Cases | |
| Chapter-21: Offences and Penalties and Ethical Aspects under GST | |
| Chapter-22: Appeals and Revisions | |
| Chapter-23: Advance Ruling | |
| Chapter-24: Miscellaneous Provisions | |
| Module-4 | Chapter-1: Levy of Exemptions from Customs Duty |
| Chapter-2: Types of Duty | |
| Chapter-3: Classification of Imported & Exported Goods | |
| Chapter-4: Valuation Under the Customs Act, 1962 | |
| Chapter-5: Importation and Exportation of Goods | |
| Chapter-6: Warehousing | |
| Chapter-7: Refund | |
| Chapter-8: Foreign Trade Policy |
Paper-6: Integrated Business Solutions (Multidisciplinary Case Study with Strategic Management)
| Syllabus Modules | Chapters |
| Module-1 | Section A: Company Law |
| Chapter 1: Appointment and Qualification of Directors | |
| Chapter 2: Appointment and Remuneration of Managerial Personnel | |
| Chapter 3: Meetings of Board and Its Powers | |
| Chapter 4: Inspection, Inquiry and Investigation | |
| Chapter 5: Compromises, Arrangements and Amalgamations | |
| Chapter 6: Prevention of Oppression and Mismanagement | |
| Chapter 7: Winding Up | |
| Chapter 8: Miscellaneous Provisions | |
| Chapter 9: Adjudication, Special Courts, National Company Law Tribunal & National Company Law Appellate Tribunal | |
| Chapter 10: e-Filing | |
| Module-2 | Section B: Securities Laws |
| Chapter 1: SEBI Act, 1992, SEBI (LODR) Regulations, 2015, SEBI (ICDR) Regulations, 2018, SEBI (SAST) Regulations, 2011 and SEBI (PIT) Regulations, 2015 | |
| Part II: Economic Laws | |
| Chapter 1: The Foreign Exchange Management Act, 1999 | |
| Chapter 2: The Foreign Contribution Regulation Act, 2010 | |
| Chapter 3: The Insolvency and Bankruptcy Code, 2016 |
Section B: Strategic Cost & Performance Management
| Syllabus Modules | Chapters |
| Module-1 (Strategic Cost Management) |
Chapter 1: Introduction to Strategic Cost Management |
| Chapter 2: Modern Business Environment | |
| Chapter 3: Lean System and Innovation | |
| Chapter 4: Specialist Cost Management Techniques | |
| Chapter 5: Management of Cost Strategically for Emerging Business Models | |
| Chapter 6: Strategic Revenue Management | |
| Chapter 7: Strategic Profit Management | |
| Module-2 (Strategic Performance Management) |
Chapter 8: An Introduction to Strategic Performance Management |
| Chapter 9: Strategic Performance Measures in Private Sector | |
| Chapter 10: Strategic Performance Measures in the Non-for-Profit Organisations | |
| Chapter 11: Preparation of Performance Reports | |
| Chapter 12: Divisional Transfer Pricing | |
| Chapter 13: Standard Costing | |
| Chapter 14: Case Study |
CA Final Group 2 Exam Date FY 2025
The CA Final exam is a pivotal step toward becoming a Chartered Accountant in India. Conducted biannually in May and November by the Institute of Chartered Accountants of India (ICAI), these exams are eagerly awaited by aspirants nationwide.
The exam date 2025 for May is fast approaching, offering candidates an opportunity to showcase their preparation and determination. With rigorous study plans and strategic revision, aspirants can confidently tackle the exam and excel.
For detailed insights into the May 2025 schedule, updates, and resources, click here
Check the below table for the Exam Dates 2025
| Paper | Subject | Date | Time |
| Paper 4 | Direct tax laws and international taxation | May 7, 2025 | 2 pm – 5 pm |
| Paper 5 | Indirect tax laws | May 9, 2025 | 2 pm – 5 pm |
| Paper 6 | Integrated business solutions (multi-disciplinary case study) | May 11, 2025 | 2 pm – 6 pm |
CA Final Group 2 Pass Percentage
Clearing the Final Group 2 requires a meticulous understanding of its passing criteria:
- A minimum of 40% marks in each subject.
- An aggregate of 50% across all subjects in the group.
Over the years, the passing percentage has reflected the rigorous standards maintained by ICAI. Historical data indicates that while the pass percentage may vary, consistent preparation and focused effort significantly increase success rates.
ICAI CA Final Result Pass Percentage Previous Years
The table below gives an overview of the CA Final pass percentage for 2024 and 2023. The table includes the pass percentage of Group 2
CA Final May 2024 Pass Percentage
| Particulars | No. of Candidates Appeared | No. of Candidates Passed | Pass Percentage |
| Group 2 | 58,891 | 21,408 | 36.35% |
CA Final November 2023 Pass Percentage
| Particulars | No. of Candidates Appeared | No. of Candidates Passed | Pass Percentage |
| Group 2 | 62,679 | 13,520 | 21.6% |
CA Final May 2023 Pass Percentage
| Particulars | No. of Candidates Appeared | No. of Candidates Passed | Pass Percentage |
| Group 2 | 61,844 | 19,438 | 31.43% |
Conclusion
Mastering CA Final Group 2 is a challenge that demands dedication, perseverance, and strategic preparation. With the new syllabus for 2024, aspirants are better equipped to meet industry expectations. Mark your calendars for the exam date 2025 and gear up for this crucial phase in your CA journey.
For a seamless learning experience, consider Prime Video Lectures, the ultimate solution for CA Final classes. These online video lectures provide in-depth coverage of the syllabus, expert guidance, and flexible learning options, making them an invaluable resource for aspirants. Remember, the right approach and resources will transform your efforts into remarkable achievements. Best of luck!
