CA Final Law: SET A Syllabus, ICAI Study Material and Classes

Where law sits in CA Final

The six Final exam papers are Financial Reporting, Advanced Financial Management, and Advanced Auditing, Assurance and Professional Ethics in Group I, and Direct Tax Laws & International Taxation, Indirect Tax Laws, and Integrated Business Solutions in Group II (FAQ, Q 4.3). None of them is a corporate law paper. Across the CA course, corporate and business law is tested here:

Sources: ICAI FAQs, Q 2.9, Q 3.13, Q 4.3, Q 4.8 and Q 7.2; ICAI Final syllabus (2023).

Other law appears at the Final level too. Tax law has two exam papers of its own, Papers 4 and 5, and the Chartered Accountants Act, 1949 and the Chartered Accountants Regulations, 1988 are part of the professional ethics chapter of Paper 3 (ICAI Final syllabus), covered in our CA Final audit guide. Three optional modules are also law subjects: The Insolvency and Bankruptcy Code, 2016 and The Arbitration and Conciliation Act, 1996 in SET C, and The Constitution of India & Art of Advocacy in SET D. They need only working knowledge (FAQ, Q 7.2 and Q 7.6). For every paper and module side by side, see CA Final subjects under the new scheme.

What SET A covers

SET A and SET B are the two compulsory modules, and ICAI expects expert knowledge in both (FAQ, Q 7.4 and Q 7.6). According to ICAI's prospectus, that means the test assesses all three skill levels: knowledge and comprehension, application and analysis, and evaluation and synthesis.

Objectives

ICAI's syllabus sets one objective for each part of SET A:

• Company law: to analyse, interpret and apply the provisions of company law in practical situations.
• Securities laws: to analyse the significant provisions of the SEBI Act.
• Economic laws: to analyse the significant provisions of select economic laws.

SET A syllabus, chapter by chapter

The chapter titles below follow ICAI's SET A study material, which splits the syllabus into two modules.

Part I: Corporate laws (70 marks)

Section A, Company Law (50 marks) covers the Companies Act, 2013 and its Rules, "with specific reference to section 149 onwards". Module 1 has ten chapters:

1. Appointment and Qualification of Directors
2. Appointment and Remuneration of Managerial Personnel
3. Meetings of Board and Its Powers
4. Inspection, Inquiry and Investigation
5. Compromises, Arrangements and Amalgamations
6. Prevention of Oppression and Mismanagement
7. Winding Up
8. Miscellaneous Provisions
9. Adjudication, Special Courts, National Company Law Tribunal & National Company Law Appellate Tribunal
10. e-Filing

Section B, Securities Laws (20 marks) is one chapter in Module 2: an overview of the SEBI Act, 1992, with references to the SEBI Listing Obligations and Disclosure Requirements (LODR) Regulations, 2015, the Issue of Capital and Disclosure Requirements (ICDR) Regulations, 2018, the Substantial Acquisition of Shares and Takeovers (SAST) Regulations, 2011 and the Prohibition of Insider Trading (PIT) Regulations, 2015.

Part II: Economic laws (30 marks)

Module 2 has three economic law chapters:

Source: ICAI's Self-Paced Online Modules syllabus (2023).

If you searched for "CA Final economic laws": the elective Paper 6D, Economic Laws, which listed the WTO, the Competition Act, RERA, the IBC, the Prevention of Money Laundering Act, FEMA and the Benami Act, belonged to the previous scheme (ICAI Final syllabus, 2021). It no longer exists. The whole IBC is now one of the optional SET C modules.

If your notes are for the old Paper 4

Under the previous scheme, law was Paper 4: Corporate and Economic Laws, a three-hour, 100-mark exam paper with the same 70/30 split between corporate and economic laws (ICAI Final syllabus, 2021). Old Paper 4 also listed producer companies, companies incorporated outside India, corporate secretarial practice (drafting notices, resolutions and minutes), the Prevention of Money Laundering Act, 2002 and the Arbitration and Conciliation Act, 1996. None of these is in the SET A syllabus, and SET A adds the e-filing chapter and the SAST and PIT Regulations. Old notes and old ICAI papers are still useful for the shared chapters, such as directors, board meetings, inspection and investigation, compromises and arrangements, and FEMA, but check each topic against the current syllabus. Winding up was excluded from old Paper 4 by ICAI's study guidelines, so use the SET A study material for it.

ICAI study material for CA Final law

ICAI publishes everything you need for SET A on its Self-Paced Online Modules page:

• Study material (English): chapter-wise PDFs on ICAI's SET A page. The current edition is September 2025 and includes amendments made by notifications and circulars issued up to 31 August 2025 (Module 1, initial pages). ICAI marks it as applicable for tests from 1 May 2026; an older edition applied to tests up to 30 April 2026.
• How each chapter is built: learning outcomes, the provisions explained with examples, diagrams and flow charts, and "Test Your Knowledge" questions at the end, including multiple-choice questions and short case scenarios.
• Study material (Hindi): on a separate page. Its initial pages show the April 2023 edition, with amendments up to 30 April 2023, so check the later changes in the English edition and ICAI's amendment lists.
• Printed copies: after you register for the Final course, ICAI emails login details for ordering the Final and SET A and SET B study material through its CDS portal (FAQ, Q 4.4 and Q 7.5).
• Video lectures: ICAI says video lectures for SET A are available (FAQ, Q 7.5). Its prospectus says they are provided through the Digital Learning Hub, and the BoS Knowledge Portal links to the "ICAI Digital Learning Campus for Self-Paced Online Module".
• Model Test Paper: a 3-hour, 100-mark paper of compulsory 2-mark multiple-choice questions on case scenarios, in three sections (Company Law 50 marks, Securities Laws 20, Economic Laws 30), with answers.

Amendments for Paper 6

For Paper 6 in the November 2026 exam, ICAI's Board of Studies lists the SET A study material of September 2025 "along with amendments relevant for November 2026 Examination". ICAI's list of those amendments covers changes up to 30 April 2026:

• the SEBI (LODR) (Sixth Amendment) Regulations, 2025, notified on 15 December 2025;
• the SEBI (ICDR) (Amendment) Regulations, 2026, notified on 16 March 2026;
• A.P. (DIR Series) Circular No. 19 of 12 January 2026, which points authorised dealers to the Foreign Exchange Management (Guarantees) Regulations, 2026 for guarantees on imports; and
• the Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026, which replace the 2015 export regulations from 1 October 2026.

Each item gives the study material page it updates. Check the SET A page for a newer list before the May 2027 exam.

How the SET A test works

• Registration: you register for the modules when you register for the Final course, with no separate fee, and can then study them at your own pace (FAQ, Q 7.1 and Q 7.3).
• Before the test: you must complete the minimum learning hours ICAI prescribes for the module (FAQ, Q 7.5). You then take the test through ICAI's Self-paced Module Test portal, spmt.icai.org (ICAI requirements notice for the November 2026 Final exams, July 2026).
• Format: online, by case-scenario based multiple-choice questions (ICAI prospectus).
• Passing: at least 50% marks, with no limit on attempts and no negative marking. Module marks are not added to your Final exam marks (FAQ, Q 7.7 to Q 7.9).
• Deadline: you must qualify all four modules before you can appear in the Final exam (FAQ, Q 4.5). For the November 2026 exam, candidates admitted to the Final exam from November 2024 onwards must qualify the applicable modules on or before 10 October 2026. CA Final exams are held in May and November from May 2026 (ICAI announcement, 6 April 2026), so check the requirements notice for your own attempt.
• Old-syllabus students: if you were admitted to the Final exam up to November 2023, you must qualify SET A before applying for membership if, by November 2023, you had passed only Group II, or had passed neither group without securing an exemption in old Paper 4 in an attempt between May 2022 and November 2023. If you had passed old Group I, or had passed neither group but secured an old Paper 4 exemption in that period, you do not need SET A. Candidates admitted to the May 2024 exam must qualify SET A and SET B before applying for membership (ICAI requirements notice, July 2026). Our syllabus guide lists all the transition rules.

SET B, Strategic Cost & Performance Management, works the same way; see our guide to CA Final costing under the new scheme.

Law in Paper 6: Integrated Business Solutions

ICAI's syllabus says Paper 6 is "entirely case study based" and assesses integrated knowledge of seven subjects: Final Papers 1 to 5, Corporate and Economic Laws, and Strategic Cost & Performance Management (ICAI Final syllabus). ICAI's notes for the November 2026 exam set out the format:

• Four hours, open book: you may bring your own printed material, such as study materials, practice manuals, ICAI's revision test papers, textbooks, bare Acts and your own notes. Mobile phones and other electronic devices are not allowed, material cannot be exchanged, and answers must be written in your own handwriting.
• Five case studies of 25 marks each: you attempt any four. In each, 10 marks are multiple-choice questions, marked on the OMR portion of the answer sheet, and 15 marks are descriptive questions.

For November 2026, ICAI's Board of Studies lists these inputs for Paper 6: the study material for Papers 1 to 5, the SET A material with its amendments, the SET B material (October 2023), the IBS Case Study Digest (July 2024 edition and July 2025 Volume II) and the case studies on the BoS Knowledge Portal.

CA Final law classes: ICAI's and paid options

Start with ICAI's own SET A video lectures and study material, which come with Final registration. ICAI's free Live Virtual Classes for the May and November 2027 Final exams cover Papers 1 to 5; SET A is not on that schedule (BoS notice, 13 July 2026). For Paper 6, the free Live Virtual Revisionary Classes for the November 2026 exam ran on Fridays from 10 July 2026, 6:30 to 9:30 PM (BoS notice, 5 June 2026).

We don't rank teachers, and private class fees vary with the provider and the format. Before you pay for law classes, check that:

• they were recorded for SET A, not old Paper 4 or Paper 6D, and include the e-filing chapter and the SAST and PIT Regulations;
• they follow the September 2025 edition and explain how later amendments, such as those in ICAI's Paper 6 list, are covered;
• they include case-scenario MCQ practice for the module test and integrated case studies for Paper 6;
• access lasts until after both your SET A test and Paper 6, in the language you study in; and
• you can watch a sample lecture first.

If you prefer recorded lectures on a USB drive, our guide to CA Final law pendrive classes covers what to ask about the player software and delivery.