Official ICAI · Paper 3 · 6 sessions

ICAI CA Final (Group 1) — Advanced Auditing & Professional Ethics Past Papers & Suggested Answers

Every published exam session for Advanced Auditing, Assurance and Professional Ethics, newest first — with direct links to ICAI's own Suggested Answer, Examiner Comments and Question Paper PDFs. Most recent: January 2026.

Paper 3 100 marks 3 hours 70% descriptive · 30 marks of case-scenario MCQs

Advanced Auditing & Professional Ethics subject guide

Every Advanced Auditing & Professional Ethics exam session

5 of 6 have an official Suggested Answer

ICAI has not published a Suggested Answer for this sitting yet.

Question Paper

November 2024

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Suggested Answer PDF Examiner Comments

May 2024

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Suggested Answer PDF Examiner Comments

What Advanced Auditing & Professional Ethics covers

The 19 chapters ICAI examines in this paper under the New Scheme. Every past paper above is set from this syllabus.

1 Quality Control
2 General Auditing Principles and Auditors Responsibilities
3 Audit Planning, Strategy and Execution
4 Materiality, Risk Assessment and Internal Control
5 Audit Evidence
6 Completion and Review
7 Reporting
8 Specialised Areas
9 Related Services
10 Review of Financial Information
11 Prospective Financial Information and Other Assurance Services
12 Digital Auditing and Assurance
13 Group Audits
14 Special Features of Audit of Banks and Non-Banking Financial Companies
15 Overview of Audit of Public Sector Undertakings
16 Internal Audit
17 Due Diligence, Investigation and Forensic Accounting
18 Sustainable Development Goals (SDG) and Environment, Social and Governance (ESG) Assurance
19 Professional Ethics and Liabilities of Auditors

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