CA Exam Topics
Browse 387 important topics extracted from CA Final and CA Inter past papers. Find questions by topic to focus your preparation on frequently tested concepts.
TOP 50 RANKED
Most Asked Topics in CA Exams
See which topics appear most frequently - based on 10+ years of papers
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Most Frequently Tested Topics
#1 264 Qs
Direct Taxation
Advanced Auditing, Advanced Financial Management
#2 211 Qs
Auditing
Advanced Auditing, Auditing
#3 180 Qs
Goods And Services Tax
Advanced Auditing, Indirect Tax Laws
#4 67 Qs
Valuation
Advanced Auditing, Advanced Financial Management
#5 59 Qs
Professional Ethics
Advanced Auditing, Auditing
#6 59 Qs
Audit
Advanced Auditing, Auditing
#7 55 Qs
Consolidation
Accounting, Advanced Accounting
#8 48 Qs
Portfolio Management
Advanced Financial Management, Financial Reporting
#9 42 Qs
Direct Tax Laws
Direct Tax Laws
#10 41 Qs
Audit Procedures
Advanced Auditing, Auditing
#11 41 Qs
International Taxation
Direct Tax Laws
#12 39 Qs
Revenue Recognition
Accounting, Advanced Accounting
All Topics A-Z
A
Auditing 211 questions Audit 59 questions Audit Procedures 41 questions Audit Evidence 22 questions Audit Report 18 questions Assessment 17 questions Audit Planning 17 questions Audit Documentation 14 questions Accounting Standards 13 questions Amalgamation 12 questions Auditor'S Report 10 questions Auditor Appointment 10 questions Appeals 10 questions Assessment Procedures 10 questions Auditing Standards 8 questions Auditing And Assurance 8 questions Audit Committee 7 questions Advance Ruling 7 questions Audit Of Public Sector Undertakings 6 questions Audit Opinion 6 questions Auditor'S Responsibilities 6 questions Anti-Dumping Duty 6 questions Activity Based Costing (Abc) 6 questions Appointment Of Auditor 5 questions Audit Of Banks 5 questions Asset Classification 5 questions Assurance Engagements 5 questions Analytical Procedures 5 questions Auditing And Ethics 5 questions Appointment Of Auditors 4 questions Audit Reporting 4 questions Auditor Disqualification 4 questions Automated Environment 4 questions Auditor'S Opinion 4 questions Assessable Value 4 questions Aggregate Turnover 4 questions Audit Sampling 4 questions Accounting For Government Grants 3 questions Accounting Policies 3 questions Arbitrage 3 questions Auditor'S Responsibility 3 questions Accounting Estimates 3 questions Audit Reports 3 questions Audit Strategy 3 questions Auditor'S Liabilities 3 questions Audit Process 3 questions Audit Risk Assessment 3 questions Accounting 3 questions Audit Planning And Risk Assessment 3 questions Audit Scope 3 questions Assessment & Reassessment 3 questions Activity Based Costing 3 questions
B
Borrowing Costs 21 questions Bond Valuation 15 questions Budgeting 11 questions Business Combination 9 questions Business Combinations 8 questions Bank Audit 8 questions Business Income 8 questions Balance Sheet 6 questions Banking Audit 6 questions Business Trust 5 questions Buyback Of Shares 4 questions Batch Costing 4 questions Banking Companies 4 questions Business Valuation 3 questions Beta Calculation 3 questions Banking 3 questions Balance Sheet Preparation 3 questions Board Meetings 3 questions
C
Consolidation 55 questions Companies Act, 2013 39 questions Company Law 37 questions Capital Gains 34 questions Corporate Law 34 questions Customs 26 questions Companies Act 25 questions Customs Duty 25 questions Capital Budgeting 23 questions Corporate Governance 16 questions Company Audit 16 questions Computation Of Total Income 13 questions Customs Act, 1962 11 questions Corporate Restructuring 10 questions Corporate Social Responsibility (Csr) 9 questions Cost Accounting 9 questions Costing 9 questions Construction Contracts 8 questions Chartered Accountants Act, 1949 8 questions Caro 2016 8 questions Cash Flow Statement 7 questions Contingent Liabilities 7 questions Charitable Trust 7 questions Corporate Finance 7 questions Corporate Laws 7 questions Cost Sheet 7 questions Caro 2020 6 questions Code Of Conduct 5 questions Cost Volume Profit Analysis 5 questions Cost Of Capital 4 questions Contract Costing 4 questions Capital Structure Decisions 4 questions Cost Audit 4 questions Composition Scheme 4 questions Cost Accounting Systems 4 questions Cost Accounting Concepts 4 questions Convertible Debentures 3 questions Classification Of Assets 3 questions Contract Accounting 3 questions Capital Structure 3 questions Credit Rating 3 questions Capm 3 questions Compliance Audit 3 questions Confidentiality 3 questions Compliance 3 questions Caro 3 questions Compilation Engagement 3 questions Clubbing Of Income 3 questions Cash Transactions 3 questions Customs Act 3 questions Central Excise Act, 1944 3 questions
D
Direct Taxation 264 questions Direct Tax Laws 42 questions Derivatives 35 questions Depreciation 17 questions Dividend Discount Model 9 questions Due Diligence 8 questions Deferred Tax 6 questions Dividend Policy 6 questions Disclosure Requirements 6 questions Direct Tax 6 questions Dividend Income 5 questions Directors 5 questions Double Taxation Avoidance Agreement (Dtaa) 5 questions Dividends 4 questions Debentures 4 questions Dividend 4 questions Deductions 4 questions Documentation 3 questions Direct Expenses 3 questions Deductions Under Chapter Vi-A 3 questions
E
Ethics 13 questions Employee Benefits 9 questions Earnings Per Share (Eps) 9 questions Earnings Per Share 8 questions Exemptions 7 questions Economic Value Added (Eva) 6 questions E-Way Bill 6 questions Employee Cost 5 questions Employee Stock Option Plan (Esop) 4 questions Efficient Market Hypothesis 4 questions External Confirmation 4 questions Equity Valuation 3 questions Eps Analysis 3 questions Ethical Considerations 3 questions Export Of Services 3 questions
F
Financial Instruments 32 questions Foreign Exchange 24 questions Financial Reporting 18 questions Foreign Exchange Risk Management 17 questions Financial Statements 16 questions Foreign Currency Transactions 10 questions Fraud 9 questions Financial Statement Analysis 8 questions Financial Management 7 questions Foreign Trade Policy 7 questions Factoring 5 questions Financial Markets 5 questions Financial Risk Management 5 questions Fema 5 questions Fiscal Laws 5 questions Foreign Exchange Management Act (Fema) 5 questions First-Time Adoption Of Ind As 4 questions Futures Contracts 4 questions Financial Analysis 4 questions Fixed Income Securities 4 questions Finance 4 questions Forensic Accounting 4 questions Fixed Assets 3 questions Financial Strategy 3 questions Financial Planning 3 questions Foreign Exchange Risk 3 questions Foreign Exchange Transactions 3 questions Forensic Audit 3 questions
G
Goods And Services Tax 180 questions Government Grants 10 questions Goods And Services Tax (Gst) 9 questions Going Concern 7 questions Goodwill 5 questions Group Audit 5 questions Government Audit 5 questions Gst Audit 5 questions Group Audits 3 questions Going Concern Assumption 3 questions Gst Input Tax Credit 3 questions
I
International Taxation 41 questions International Finance 36 questions Internal Control 32 questions Investment Analysis 26 questions Income From Other Sources 19 questions Input Tax Credit 19 questions Investment Decisions 17 questions Intangible Assets 15 questions Internal Audit 15 questions Income From House Property 12 questions Inventory Management 10 questions Inventory Valuation 9 questions Investment 8 questions Inventories 7 questions Impairment Of Assets 7 questions Insurance Audit 7 questions Indirect Tax Laws 7 questions Indirect Taxes 7 questions Independence 6 questions Internal Controls 6 questions Insolvency And Bankruptcy Code 6 questions Import Of Goods 6 questions Interest Rate Risk Management 5 questions International Financial Management 5 questions Interest Rate Risk 5 questions Investigation 5 questions It Controls 5 questions Interpretation Of Statutes 5 questions Input Tax Credit (Itc) 5 questions Income Taxes 3 questions Interim Financial Reporting 3 questions Investments 3 questions Interest Rate Swaps 3 questions International Capital Budgeting 3 questions Initial Audit Engagement 3 questions Income Tax Act, 1961 3 questions Inventory 3 questions Internal Financial Controls 3 questions Income From Salary 3 questions Interpretation Of Treaties 3 questions Income Tax Computation 3 questions Income From Business And Profession 3 questions Income Tax - Survey Operations 3 questions Interest 3 questions Import 3 questions Import Duty 3 questions Investment Accounting 3 questions Internal Reconstruction 3 questions
J
L
Leases 22 questions Liquidation 6 questions Labour Costing 4 questions Loans 3 questions Liabilities Of Auditors 3 questions Loans And Advances 3 questions Labour Laws 3 questions Lodr Regulations 3 questions Life Insurance Policies 3 questions Learning Curve 3 questions Liquidation Of Company 3 questions
M
Mergers And Acquisitions 31 questions Mutual Funds 26 questions Marginal Costing 9 questions Materiality 8 questions Multiple Choice Questions 8 questions Management Audit 8 questions Mergers & Acquisitions 5 questions Material Cost 5 questions Miscellaneous Chapters 4 questions Material Misstatement 4 questions Mat (Minimum Alternate Tax) 3 questions Money Laundering 3 questions
N
O
P
Professional Ethics 59 questions Portfolio Management 48 questions Professional Misconduct 18 questions Peer Review 17 questions Property, Plant And Equipment 16 questions Provisions, Contingent Liabilities And Contingent Assets 12 questions Profits And Gains Of Business Or Profession 11 questions Process Costing 10 questions Property, Plant And Equipment (Ppe) 9 questions Place Of Supply 9 questions Penalties 8 questions Presumptive Taxation 6 questions Project Appraisal 5 questions Partnership Act 5 questions Prospectus 5 questions Profits And Gains From Business Or Profession 5 questions Provisions And Contingencies 4 questions Provisions 4 questions Performance Measurement 4 questions Prevention Of Money Laundering Act, 2002 4 questions Prospective Financial Information 3 questions Partnership 3 questions Profit And Loss 3 questions Permanent Establishment (Pe) 3 questions
R
Revenue Recognition 39 questions Risk Management 30 questions Related Party Transactions 26 questions Risk Assessment 16 questions Residential Status 15 questions Registration 15 questions Risk Analysis 9 questions Reporting Requirements 8 questions Risk And Return 6 questions Related Party Disclosures 5 questions Reconciliation Of Cost And Financial Accounts 5 questions Reporting 4 questions Refund 4 questions Revaluation Of Assets 3 questions Restructuring 3 questions Receivables 3 questions Real-Time Environment 3 questions Refunds 3 questions
S
Securitization 16 questions Supply 13 questions Segment Reporting 12 questions Share Valuation 9 questions Service Costing 8 questions Security Valuation 7 questions Statutory Audit 7 questions Share-Based Payments 6 questions Service Tax 6 questions Settlement Commission 6 questions Strategic Financial Management 5 questions Shares 5 questions Service Of Notice 5 questions Solvency Margin 4 questions Subsequent Events 4 questions Supply Of Services 4 questions Standard Costing 4 questions Statement Of Cash Flows 3 questions Swaps 3 questions Strategic Management 3 questions Special Audits 3 questions Schedule Iii 3 questions Salary Income 3 questions Share Capital 3 questions Search And Seizure 3 questions Supply Under Gst 3 questions Sebi 3 questions
T
Tax Audit 25 questions Tax Deduction At Source (Tds) 23 questions Transfer Pricing 19 questions Tds 18 questions Technical Analysis 8 questions Taxation Of Charitable Trusts 8 questions Tax Liability 8 questions Time Of Supply 8 questions Tax Collection At Source (Tcs) 7 questions Tax Deducted At Source (Tds) 7 questions Taxation 6 questions Taxation Of Non-Residents 5 questions Trusts 4 questions Tax Collected At Source (Tcs) 4 questions Theoretical Questions 3 questions Threats To Independence 3 questions Time Limit For Service Of Notice 3 questions Total Income Computation 3 questions
V
How to Use Topic-wise Questions
This topic index is built by analyzing actual CA exam papers from 2015-2026. Each topic page shows all questions from past papers testing that concept.
Study Tip: Focus on topics with higher question counts first - these are frequently tested in exams. Topics like Consolidation, Derivatives, and Auditing Standards appear repeatedly across multiple exam sessions.