CA Final FR Chapter-wise Weightage: 7 ICAI Papers Counted

ICAI does not publish a CA Final FR chapter wise weightage. For Paper 1, Financial Reporting, it gives only section ranges. So I counted all seven new-scheme FR papers, May 2024 to November 2026, chapter by chapter. Four chapters carried about half of each paper. Chapter 5 on assets averaged 20.2 of the 114 marks on offer, financial instruments 14.5, consolidation 13.5 and Ind AS 103 8.7: together 56.8 marks a paper, or 49.9%.

Group accounting has not got smaller. Question 1 moved from consolidation to Ind AS 103 in the last two papers, so I revise the two chapters as one block.

TL;DR

• Chapters 5, 11, 13 and 12 averaged 56.8 of 114 marks a paper, about half.
• Chapters 3, 5, 9, 10, 11 and 14 had marks in all seven papers.
• Q1 group accounting, Q2(a) financial instruments and Q5(a) Ind AS 115 kept the same topic area in all seven: 29 of 84 Part II marks.
• Ind AS 103 had 0 to 8 marks a paper up to January 2026, then 16 and 24.
• Ind AS 24 and Chapter 15 (analysis of financial statements) had 0 marks in all seven.

Does ICAI publish a chapter-wise weightage for CA Final FR?

No. ICAI's section-wise weightage of 26 October 2023 splits FR into eight sections with a percentage range each, and permits a deviation of up to 5% either way.

The FR study material for May 2027 onwards adds a table of Part II marks by topic, May 2024 to May 2026. It leaves out the 30 MCQ marks and stops before November 2026. So marks per chapter, MCQs included, are my count.

How did I count the marks?

I took the seven FR papers from ICAI's Final question papers page and ICAI's suggested answers up to May 2026. For Part II up to May 2026 I used ICAI's own table and checked each entry against the paper. Every other MCQ and sub-part went to one of the 17 study-material chapters, by its main working, at its printed marks.

Each full paper offers 114 marks of questions: 30 of MCQs and 84 in Part II, with the 4-mark Q5(c) either/or counted once, 2 marks per alternative. You write 100, because you skip one of Questions 2 to 6.

• ICAI's May 2024 paper and its suggested answers cover Part II only, so no official May 2024 MCQ set is available to count.
• ICAI's table lists May 2026 Q5(c) under Chapter 1. I have counted it under Chapter 2 (Conceptual Framework) because of what the question asks.
• November 2026 had 23 MCQs worth 30 marks, a mix of 1-mark and 2-mark questions. ICAI's scan cuts off the marks for seven of those MCQs and for parts of Questions 4 and 6, so those figures rest partly on our exam-day transcription of the paper. ICAI's 30-mark and 14-mark totals still tie.

Every figure below is a plain sum of question marks.

What is the CA Final FR chapter wise weightage across seven papers?

Marks per chapter in this order: May 2024 (Part II only), November 2024, May 2025, September 2025, January 2026, May 2026 and November 2026, then the average of the six full papers (November 2024 onwards). Highest average first:

• Chapter 5, assets (Ind AS 2, 16, 23, 36, 38, 40, 105, 116): 13, 23, 25, 17, 18, 21, 17. Average 20.2.
• Chapter 11, financial instruments: 16, 12, 12, 16, 16, 14, 17. Average 14.5.
• Chapter 13, consolidated and separate statements: 14, 16, 23, 16, 20, 6, 0. Average 13.5.
• Chapter 12, Ind AS 103: 0, 8, 2, 2, 0, 16, 24. Average 8.7.
• Chapter 10, Ind AS 41, 20 and 102: 6, 10, 10, 4, 8, 8, 8. Average 8.0.
• Chapter 3, Ind AS 1, 34 and 7: 8, 8, 8, 8, 8, 4, 6. Average 7.0.
• Chapter 9, Ind AS 115: 5, 7, 7, 7, 7, 7, 6. Average 6.8.
• Chapter 7, Ind AS 12 and 21: 0, 6, 2, 8, 8, 0, 8. Average 5.3.
• Chapter 6, Ind AS 19 and 37: 8, 2, 0, 10, 7, 6, 6. Average 5.2.
• Chapter 14, Ind AS 101: 5, 7, 2, 7, 5, 7, 3. Average 5.2.
• Chapter 4, Ind AS 8, 10 and 113: 0, 4, 6, 4, 4, 8, 4. Average 5.0.
• Chapter 17, technology: 5, 5, 7, 5, 0, 5, 7. Average 4.8.
• Chapter 8, Ind AS 24, 33 and 108: 0, 2, 8, 6, 2, 6, 0. Average 4.0.
• Chapter 16, ethics: 0, 2, 0, 2, 7, 2, 1. Average 2.3.
• Chapter 1, introduction and applicability: 2, 0, 0, 0, 4, 0, 7. Average 1.8.
• Chapter 2, Conceptual Framework: 2, 2, 2, 2, 0, 4, 0. Average 1.7.
• Chapter 15, analysis of financial statements: 0 in all seven.

Method: Part II for May 2024 to May 2026 follows ICAI's own topic-wise table in the FR study material (one exception, noted above); every MCQ and all of November 2026 are my count, each part given to one study-material chapter at its printed marks. Source: ICAI question papers and suggested answers, May 2024 to November 2026, and ICAI FR study material (May 2027 onwards edition); Gradehunt analysis/count.

Assets, financial instruments, consolidation and Ind AS 103 took 341 of the 684 marks on offer in the six full papers.

Has group accounting moved from consolidation to Ind AS 103?

Inside group accounting, yes. Question 1 was a 14-mark consolidation in the first five papers and an Ind AS 103 business combination in May 2026 and November 2026.

The total hardly moved. Chapters 12 and 13 together had 24, 25, 18, 20, 22 and 24 marks in the six full papers: 133 of 684, or 19.4%. I would not drop consolidation after two papers.

Group accounting held at 18 to 25 marks a paper. Only the chapter inside it changed.

How are Part I MCQs different from Part II?

Part I was 15 MCQs of 2 marks each from November 2024 to May 2026, then 23 MCQs for the same 30 marks. That is 180 MCQ marks over six papers, 44 on group accounting. Over those six full papers, some chapters lean one way:

• Ind AS 103 had 24 MCQ marks and 28 descriptive.
• Ethics had 9 MCQ marks and 5 descriptive.
• Ind AS 38 was asked only in MCQs, never in Part II.
• Technology had 4 MCQ marks and 25 descriptive.

In the 75 MCQs from November 2024 to May 2026, ICAI accepted more than one option, or said none was correct, in 6 questions worth 12 of 150 marks. The May 2026 suggested answers accept B or D for MCQ 5.

Ind AS 103 and ethics pick up marks in Part I. Technology marks come almost entirely from Part II.

Which question slots repeat in every paper?

Q1 was group accounting, Q2(a) financial instruments and Q5(a) Ind AS 115 in all seven papers. Q5(c) was a 4-mark either/or every time, mostly theory, on a changing topic. Q6(a) was technology in six of seven, and Q5(b) was Ind AS 101 in five.

ICAI's Part II instruction says working notes should form part of the answer. In checked FR copies, the Q1 loss I see most is a correct figure with no working note behind it. Our Ind AS answer approach post sets out a layout.

Three slots, 29 of the 84 Part II marks on offer, kept the same topic area across seven papers.

Did the papers stay inside ICAI's section ranges?

ICAI's range, then the share asked across the six full papers, with the lowest and highest paper:

• Section I, Chapters 1 to 4: 10-15%; asked 13.6% (12.3-14.9%).
• Section II, Ind AS 115: 5-10%; asked 6.0% (5.3-6.1%).
• Section III, assets and liabilities: 15-25%; asked 22.2% (20.2-23.7%).
• Section IV, Chapters 7, 8 and 10: 15-20%; asked 15.2% (12.3-17.5%).
• Section V, financial instruments: 10-15%; asked 12.7% (10.5-14.9%).
• Section VI, group accounting: 10-20%; asked 19.4% (15.8-21.9%).
• Section VII, Ind AS 101 and analysis: 5-10%; asked 4.5% (1.8-6.1%).
• Section VIII, ethics and technology: 5-10%; asked 6.3% (6.1-7.0%).

Sections IV, VI and VII stepped outside their range in two or three papers each, all within ICAI's 5% allowance. Shares of the 114 marks on offer also run a little below shares of the 100 you write.

Which CA Final FR chapters are most important, going by these counts?

1. Start with Chapters 5, 11, 13 and 12, worth 56.8 marks a paper on average.
2. Revise Ind AS 103 and consolidation together, since Question 1 has gone to each.
3. Cover Chapters 3, 9, 10 and 14 next. Each had marks in all seven papers.
4. Keep Ind AS 24 and Chapter 15 for a final read. Both are still in the syllabus.
5. Solve past FR questions for the top four chapters under time. Our CA Final PYQ Question Bank sorts them by chapter.

Averages describe past papers only. For the latest attempt, read our CA Final FR November 2026 paper analysis.

If you want your FR answers checked before your next attempt, the Gradehunt CA Final test series has FR mock tests. You write by hand and upload, and the copy comes back checked within 48 hours of upload.