CA Final Financial Reporting Case Scenarios by ICAI

CA Final • Paper 1 • FR • New Scheme

All 68 ICAI case scenarios for CA Final Financial Reporting (FR) 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 61–68

Last updated: Reviewed by CA Abhishek Kumar Bajaj, Zeroinfy

Key Takeaways

  • Count: 68 case scenarios for CA Final FR, 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 FR case scenarios cover?

The Financial Reporting case scenarios test application rather than recall, giving you a business situation and asking for a reasoned conclusion. Focus areas include:

  • Recognition and measurement under key Ind AS
  • Consolidation and business combinations
  • Financial instruments and revenue (Ind AS 115)

Our tip: quote the Ind AS number, apply it to the facts, then state a clear conclusion.

Download full FR booklet PDF Explore CA Final FR classes

Download all 68 CA Final FR 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 Financial Reporting Case Scenario 2Download PDF – CA Final Financial Reporting Case Scenario 3Download PDF – CA Final Financial Reporting Case Scenario 4Download PDF – CA Final Financial Reporting Case Scenario 5Download PDF – CA Final Financial Reporting Case Scenario 6Download PDF – CA Final Financial Reporting Case Scenario 7Download PDF – CA Final Financial Reporting Case Scenario 8Download PDF – CA Final Financial Reporting Case Scenario 9Download PDF – CA Final Financial Reporting Case Scenario 10Download PDF – CA Final Financial Reporting
Case Scenarios 11–20
Case Scenario 11Download PDF – CA Final Financial Reporting Case Scenario 12Download PDF – CA Final Financial Reporting Case Scenario 13Download PDF – CA Final Financial Reporting Case Scenario 14Download PDF – CA Final Financial Reporting Case Scenario 15Download PDF – CA Final Financial Reporting Case Scenario 16Download PDF – CA Final Financial Reporting Case Scenario 17Download PDF – CA Final Financial Reporting Case Scenario 18Download PDF – CA Final Financial Reporting Case Scenario 19Download PDF – CA Final Financial Reporting Case Scenario 20Download PDF – CA Final Financial Reporting
Case Scenarios 21–30
Case Scenario 21Download PDF – CA Final Financial Reporting Case Scenario 22Download PDF – CA Final Financial Reporting Case Scenario 23Download PDF – CA Final Financial Reporting Case Scenario 24Download PDF – CA Final Financial Reporting Case Scenario 25Download PDF – CA Final Financial Reporting Case Scenario 26Download PDF – CA Final Financial Reporting Case Scenario 27Download PDF – CA Final Financial Reporting Case Scenario 28Download PDF – CA Final Financial Reporting Case Scenario 29Download PDF – CA Final Financial Reporting Case Scenario 30Download PDF – CA Final Financial Reporting
Case Scenarios 31–40
Case Scenario 31Download PDF – CA Final Financial Reporting Case Scenario 32Download PDF – CA Final Financial Reporting Case Scenario 33Download PDF – CA Final Financial Reporting Case Scenario 34Download PDF – CA Final Financial Reporting Case Scenario 35Download PDF – CA Final Financial Reporting Case Scenario 36Download PDF – CA Final Financial Reporting Case Scenario 37Download PDF – CA Final Financial Reporting Case Scenario 38Download PDF – CA Final Financial Reporting Case Scenario 39Download PDF – CA Final Financial Reporting Case Scenario 40Download PDF – CA Final Financial Reporting
Case Scenarios 41–50
Case Scenario 41Download PDF – CA Final Financial Reporting Case Scenario 42Download PDF – CA Final Financial Reporting Case Scenario 43Download PDF – CA Final Financial Reporting Case Scenario 44Download PDF – CA Final Financial Reporting Case Scenario 45Download PDF – CA Final Financial Reporting Case Scenario 46Download PDF – CA Final Financial Reporting Case Scenario 47Download PDF – CA Final Financial Reporting Case Scenario 48Download PDF – CA Final Financial Reporting Case Scenario 49Download PDF – CA Final Financial Reporting Case Scenario 50Download PDF – CA Final Financial Reporting
Case Scenarios 51–60
Case Scenario 51Download PDF – CA Final Financial Reporting Case Scenario 52Download PDF – CA Final Financial Reporting Case Scenario 53Download PDF – CA Final Financial Reporting Case Scenario 54Download PDF – CA Final Financial Reporting Case Scenario 55Download PDF – CA Final Financial Reporting Case Scenario 56Download PDF – CA Final Financial Reporting Case Scenario 57Download PDF – CA Final Financial Reporting Case Scenario 58Download PDF – CA Final Financial Reporting Case Scenario 59Download PDF – CA Final Financial Reporting Case Scenario 60Download PDF – CA Final Financial Reporting
Case Scenarios 61–68
Case Scenario 61Download PDF – CA Final Financial Reporting Case Scenario 62Download PDF – CA Final Financial Reporting Case Scenario 63Download PDF – CA Final Financial Reporting Case Scenario 64Download PDF – CA Final Financial Reporting Case Scenario 65Download PDF – CA Final Financial Reporting Case Scenario 66Download PDF – CA Final Financial Reporting Case Scenario 67Download PDF – CA Final Financial Reporting Case Scenario 68Download PDF – CA Final Financial Reporting

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

Who should use these FR 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 FR and now want application practice. Repeat-attempt students can use it to fix presentation and reasoning gaps.

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

How many case scenarios are there in CA Final FR?

The ICAI Case Scenarios Booklet for CA Final Financial Reporting contains 68 case scenarios. Each one is available on this page as a separate PDF, along with the complete booklet.

Are these FR 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 FR 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 FR 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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