We went through all 6 new-syllabus AAAPE papers (May 2024 – May 2026) and tagged every single question for an analysis.
Some patterns were hard to ignore:
🔹 One topic came up in all 6 papers, as a 5-marker or an MCQ
🔹 Two 4-mark sub-questions went to the same chapter in 5 papers out of 6
🔹 Q4(c) kept going to one topic too
https://youtube.com/shorts/oy9ixGaGb1M?feature=share
Some patterns were hard to ignore:
🔹 One topic came up in all 6 papers, as a 5-marker or an MCQ
🔹 Two 4-mark sub-questions went to the same chapter in 5 papers out of 6
🔹 Q4(c) kept going to one topic too
https://youtube.com/shorts/oy9ixGaGb1M?feature=share
YouTube
What ICAI keeps asking in CA Final Audit #cafinal #castudents #icai
CA Final Audit (AAAPE) important topics, based on all 6 new-syllabu...
⏳ Don’t have time for full-length mock tests?
At least make sure you practice your MCQs! 🎯
Our CA Final MCQ Test Series helps you practice 23 MCQs as per ICAI’s new paper pattern, with new questions and real exam-like scenarios.
Even if you can’t spare 3 hours for a full mock, you can spare time for MCQs. Every mark counts!
👉 MCQ 1 in every paper is FREE
🌐 www.camcqs.com
At least make sure you practice your MCQs! 🎯
Our CA Final MCQ Test Series helps you practice 23 MCQs as per ICAI’s new paper pattern, with new questions and real exam-like scenarios.
Even if you can’t spare 3 hours for a full mock, you can spare time for MCQs. Every mark counts!
👉 MCQ 1 in every paper is FREE
🌐 www.camcqs.com
📚Nov-26 Admit Card has been released for CA Final!
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Check out our new video!!!
DT Past Paper Analysis - Repeated Chapters expected in CA FINAL Nov 2026
https://youtube.com/shorts/ozYyvNfvpvM?si=CmVmjnfWK1cTmwQp
DT Past Paper Analysis - Repeated Chapters expected in CA FINAL Nov 2026
https://youtube.com/shorts/ozYyvNfvpvM?si=CmVmjnfWK1cTmwQp
Which day would most likely be represented by a Doji Candlestick?
Anonymous Quiz
0%
Monday
8%
Tuesday
75%
Wednesday
17%
Friday
The above Case Scenario question isn’t new — it’s straight from the Concept in ICAI Study Material! 📚👇
CA FINAL AFM Ch 4-Security Analysis Page 4.21
Study the ICAI SM thoroughly. Every concept can become an MCQ!
To Practice Concept Based Unseen Questions like these, visit www.camcqs.com
{Offer ends in 2 days👀}
Study the ICAI SM thoroughly. Every concept can become an MCQ!
To Practice Concept Based Unseen Questions like these, visit www.camcqs.com
{Offer ends in 2 days👀}
🎯 IBS MCQ 5 is live
20 new questions across four case studies, from a bamboo composites maker in Assam to an EPC contractor in Madhya Pradesh. None of them come from an RTP or a past paper.
Each case mixes FR, DT, IDT/Customs, AFM, Audit and SCMPE, the way the real IBS paper does. It’s 40 marks in 60 minutes, in the exam format.
✅ MCQ 5 is now live in all 6 subjects: FR, AFM, AAAPE, DT, IDT and IBS.
⏰ The exam offer ends tomorrow, 20 Oct. Prices go up after that.
Sit it under exam conditions, then use the topic-wise analysis to see exactly where your marks slipped.
camcqs.com
20 new questions across four case studies, from a bamboo composites maker in Assam to an EPC contractor in Madhya Pradesh. None of them come from an RTP or a past paper.
Each case mixes FR, DT, IDT/Customs, AFM, Audit and SCMPE, the way the real IBS paper does. It’s 40 marks in 60 minutes, in the exam format.
✅ MCQ 5 is now live in all 6 subjects: FR, AFM, AAAPE, DT, IDT and IBS.
⏰ The exam offer ends tomorrow, 20 Oct. Prices go up after that.
Sit it under exam conditions, then use the topic-wise analysis to see exactly where your marks slipped.
camcqs.com
🪤 CA Final Trap · Financial Reporting · Ind AS 110 / Ind AS 21
Narmada Pumps Ltd, Vadodara, owns 80% of Gulf Flow LLC, its Dubai subsidiary. It sells the entire 80% stake for ₹1,200 lakh.
On the date of sale:
- Net assets of Gulf Flow in the consolidated accounts: ₹1,000 lakh
- Non-controlling interest (NCI): ₹180 lakh
- Foreign currency translation reserve (FCTR) for Gulf Flow: ₹120 lakh credit (Narmada's share; a further ₹30 lakh sits within NCI)
What is Narmada's gain on disposal in consolidated profit or loss?
📌 ICAI set this exact trap in the May 2026 CA Final exam, Paper 1 (Financial Reporting), MCQ 3.
⏳ Exam offer ends tomorrow, 20 Oct. Try MCQ 1 free in every paper at camcqs.com
Narmada Pumps Ltd, Vadodara, owns 80% of Gulf Flow LLC, its Dubai subsidiary. It sells the entire 80% stake for ₹1,200 lakh.
On the date of sale:
- Net assets of Gulf Flow in the consolidated accounts: ₹1,000 lakh
- Non-controlling interest (NCI): ₹180 lakh
- Foreign currency translation reserve (FCTR) for Gulf Flow: ₹120 lakh credit (Narmada's share; a further ₹30 lakh sits within NCI)
What is Narmada's gain on disposal in consolidated profit or loss?
📌 ICAI set this exact trap in the May 2026 CA Final exam, Paper 1 (Financial Reporting), MCQ 3.
⏳ Exam offer ends tomorrow, 20 Oct. Try MCQ 1 free in every paper at camcqs.com
CAMCQS.COM📚
🪤 CA Final Trap · Financial Reporting · Ind AS 110 / Ind AS 21 Narmada Pumps Ltd, Vadodara, owns 80% of Gulf Flow LLC, its Dubai subsidiary. It sells the entire 80% stake for ₹1,200 lakh. On the date of sale: - Net assets of Gulf Flow in the consolidated…
Answer will be revealed by 2:00 p.m
CAMCQS.COM📚
🪤 CA Final Trap · Financial Reporting · Ind AS 110 / Ind AS 21 Narmada Pumps Ltd, Vadodara, owns 80% of Gulf Flow LLC, its Dubai subsidiary. It sells the entire 80% stake for ₹1,200 lakh. On the date of sale: - Net assets of Gulf Flow in the consolidated…
Answer: A
Why it's a trap:There are two steps students miss. First, NCI is derecognised along with the net assets, so Narmada gives up only ₹820 lakh (1,000 − 180), not ₹1,000 lakh. Second, the parent's FCTR is reclassified from OCI to profit or loss on losing control. Gain = 1,200 − 820 + 120 = ₹500 lakh. The NCI's ₹30 lakh is not recycled separately, because it already sits inside the ₹180 lakh. B ignores both steps, C forgets the FCTR, and D forgets the NCI.
Why it's a trap:
CA Final Direct Tax: 5 of the 28 chapters carried 54% of the marks in the last 6 ICAI papers (May 2024 – May 2026).
PGBP 86 · Trusts 84 · TDS/TCS 82 · Non-resident 62 · Transfer Pricing 50 — all five asked in every paper.
At the other end, Chapter 2 had no question of its own, though section 10 still turns up inside trust and non-resident questions.
Follow https://www.youtube.com/@CA-MCQS/posts for upcoming posts
PGBP 86 · Trusts 84 · TDS/TCS 82 · Non-resident 62 · Transfer Pricing 50 — all five asked in every paper.
At the other end, Chapter 2 had no question of its own, though section 10 still turns up inside trust and non-resident questions.
Follow https://www.youtube.com/@CA-MCQS/posts for upcoming posts
CA Final AFM: 5 of the 15 chapters carried 54% of the marks in the last 6 ICAI papers (May 2024 – May 2026).
Derivatives 84 · Mutual Funds 72 · Portfolio 68 · Forex 67 · Security Valuation 62.
The dots show how many of the 6 papers asked each chapter. Derivatives, Mutual Funds, Portfolio and Security Valuation were asked every time.
Practise AFM MCQs in exam conditions (MCQ 1 of every paper is free): https://www.camcqs.com
Every question counted, optional ones included; OR alternatives excluded. Past-paper pattern, not a prediction.
Derivatives 84 · Mutual Funds 72 · Portfolio 68 · Forex 67 · Security Valuation 62.
The dots show how many of the 6 papers asked each chapter. Derivatives, Mutual Funds, Portfolio and Security Valuation were asked every time.
Practise AFM MCQs in exam conditions (MCQ 1 of every paper is free): https://www.camcqs.com
Every question counted, optional ones included; OR alternatives excluded. Past-paper pattern, not a prediction.