CA Final Audit Case Scenarios (ICAI) – Case-wise PDFs

CA Final • Paper 3 • Audit • New Scheme

All 60 ICAI case scenarios for CA Final Advanced Auditing, Assurance and Professional Ethics (Audit) are listed below as separate PDFs, plus the complete ICAI booklet. They are free, official Board of Studies material and relevant from the May 2026 examination onwards.

1–10 11–20 21–30 31–40 41–50 51–60

Last updated: Reviewed by CA Abhishek Kumar Bajaj, Zeroinfy

Key Takeaways

  • Count: 60 case scenarios for CA Final Audit, each as its own PDF.
  • Source: ICAI Board of Studies, Case Scenarios Booklet (Final Course), Group I.
  • Validity: relevant from the May 2026 attempt onwards, including Nov 2026.
  • Method: solve open-book once, then timed at about 1.8 minutes per mark.

What do the CA Final Audit case scenarios cover?

The Advanced Auditing, Assurance and Professional Ethics case scenarios test application rather than recall, giving you a business situation and asking for a reasoned conclusion. Focus areas include:

  • Standards on Auditing (SAs) applied to engagement facts
  • Code of Ethics and professional misconduct
  • Company audit, CARO and specialised audits

Our tip: follow facts, provision, analysis, conclusion and cite the SA or clause number.

Download full Audit booklet PDF Explore CA Final Audit classes

Download all 60 CA Final Audit case scenarios (PDF)

Open a batch and download any case scenario individually. Every PDF is the official ICAI case, split case by case so you can practise one at a time.

Case Scenarios 1–10
Case Scenario 1Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics Case Scenario 2Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics Case Scenario 3Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics Case Scenario 4Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics Case Scenario 5Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics Case Scenario 6Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics Case Scenario 7Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics Case Scenario 8Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics Case Scenario 9Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics Case Scenario 10Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics
Case Scenarios 11–20
Case Scenario 11Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics Case Scenario 12Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics Case Scenario 13Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics Case Scenario 14Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics Case Scenario 15Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics Case Scenario 16Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics Case Scenario 17Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics Case Scenario 18Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics Case Scenario 19Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics Case Scenario 20Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics
Case Scenarios 21–30
Case Scenario 21Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics Case Scenario 22Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics Case Scenario 23Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics Case Scenario 24Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics Case Scenario 25Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics Case Scenario 26Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics Case Scenario 27Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics Case Scenario 28Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics Case Scenario 29Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics Case Scenario 30Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics
Case Scenarios 31–40
Case Scenario 31Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics Case Scenario 32Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics Case Scenario 33Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics Case Scenario 34Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics Case Scenario 35Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics Case Scenario 36Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics Case Scenario 37Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics Case Scenario 38Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics Case Scenario 39Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics Case Scenario 40Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics
Case Scenarios 41–50
Case Scenario 41Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics Case Scenario 42Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics Case Scenario 43Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics Case Scenario 44Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics Case Scenario 45Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics Case Scenario 46Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics Case Scenario 47Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics Case Scenario 48Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics Case Scenario 49Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics Case Scenario 50Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics
Case Scenarios 51–60
Case Scenario 51Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics Case Scenario 52Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics Case Scenario 53Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics Case Scenario 54Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics Case Scenario 55Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics Case Scenario 56Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics Case Scenario 57Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics Case Scenario 58Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics Case Scenario 59Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics Case Scenario 60Download PDF – CA Final Advanced Auditing, Assurance and Professional Ethics

Source: ICAI Board of Studies, Case Scenarios Booklet – Final Course. Original ICAI PDF.

Who should use these Audit case scenarios?

This page is for CA Final students under ICAI's New Scheme appearing in Nov 2026 or later, who have completed one revision of Audit and now want application practice. Repeat-attempt students can use it to fix presentation and reasoning gaps.

Frequently Asked Questions (FAQs) on CA Final Audit Case Scenarios

How many case scenarios are there in CA Final Audit?

The ICAI Case Scenarios Booklet for CA Final Advanced Auditing, Assurance and Professional Ethics contains 60 case scenarios. Each one is available on this page as a separate PDF, along with the complete booklet.

Are these Audit case scenarios free to download?

Yes. The case scenarios are free ICAI Board of Studies material. We have split the official booklet into individual PDFs so you can download only the case you want to practise.

Are the Audit case scenarios relevant for the Nov 2026 attempt?

Yes. ICAI states the booklet is relevant from the May 2026 examination onwards, which covers Nov 2026. For tax papers, check the amendments applicable to your attempt before solving.

How should I practise Audit case scenarios before the exam?

Solve each case open-book after your first revision, compare your approach with the ICAI answer, then re-solve timed in the final month. Log your errors by chapter and revise those chapters again.

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All booklet content is the copyright of ICAI. Official source: icai.org. Zeroinfy provides independent guidance only.