CA Final exam patterns

What ICAI actually asked in each question slot, in every paper under the new syllabus, and how to prepare for it.

The topics repeat but the questions don't. So don't learn questions: learn the question types, and practise one of each.

Financial Reporting

Paper 1 · Group 1

NEWQ1 · 14 MARKSConsolidated balance sheet: the adjustment checklistNine adjustments, ranked by how many of the six papers used them.Read Q2(a) · 10 MARKSFinancial instruments: only three question typesDerivatives, amortised cost and compound financial instruments, paper by paper.Read

Advanced Auditing, Assurance and Professional Ethics

Paper 3 · Group 1

PROFESSIONAL ETHICSThe five most repeated ethics clausesThe Schedule clauses ICAI applied in two questions each, and the papers they came in.Read

CA-MCQs is an independent platform and is not affiliated with or endorsed by ICAI. ICAI's questions are paraphrased; the full questions are in ICAI's suggested answers on its BoS Knowledge Portal.