Sub: May 2013 Final Examination
After releasing the revised Study Materials/Practice Manuals of the various papers for the Final Course
of CA curriculum in January 2013, we have been receiving innumerable queries through
mail/telephone/e-Sahaayataa, as to whether there has been revision in the syllabus for May 2013
examination and whether only the revised materials are applicable for May, 2013 examination. In this
regard, we once again reiterate that there is no change in the syllabus of Final Course. As regards
revision of the Study Materials, it is a continuous process of the Board of Studies. The Study Materials
are updated periodically to incorporate the latest changes in the concerned areas.
Please note that you may prepare for the examination on the basis of the earlier edition of the Study
Materials and Practice Manuals, say, the January, 2012 edition. However, you must take due care to
keep yourself updated with the subsequent developments in the subjects, which are reported in the
monthly Students Journal “The Chartered Accountant Student”. The latest developments are also
compiled in the Revision Test Papers (RTPs) for May 2013 examination. The RTPs are prepared with
the twin objective of keeping you updated on the latest developments which are relevant for your
examination and helping you self-assess the level of your preparation by answering the questions
contained therein and comparing the same with the answers given therein. The RTPs for May 2013
examination have been published and are available at the branches and regional offices of the
As regards Paper 7: Direct Tax Laws & Paper 8: Indirect Tax Laws, the October, 2012 and November
2012 editions of the Study Materials & Practice Manuals have been updated based on the provisions
of law as amended by the Finance Act, 2012, and are hence relevant for May 2013 examination.
Please note that the amendments made by the Finance Act, 2012 have also been explained
separately in the Supplementary Study Paper-2012 for the benefit of those students who have the
earlier edition of these Study Materials (i.e., as amended by the Finance Act, 2011).
Board of Studies