CA Final Exam

CA Final is the final level of the Chartered Accountancy (CA) course in India. It tests your knowledge of accounting, taxation, auditing, finance and other areas needed to work as a Chartered Accountant.

Students who complete CA Intermediate and the required practical training can appear for the CA Final examination.

Conducted by: Institute of Chartered Accountants of India (ICAI).

📌 Quick Facts

Who Can Apply: Students who have passed both groups of CA Intermediate, completed the required practical training, Advanced ICITSS and Self-Paced Online Modules.

Conducted By: Institute of Chartered Accountants of India (ICAI)

Total Groups: 2 Groups

Total Papers: 6 Papers (3 Papers in Group I and 3 Papers in Group II)

Marks: 100 Marks for Each Paper

Frequency: Twice a year — May and November

  • CA Intermediate: You must pass both Group I and Group II of the CA Intermediate examination.
  • Practical Training: You must complete the required 2 years of practical training.
  • Study Period: After completing practical training, you must complete a 6-month study period before appearing for the CA Final examination.
  • Advanced ICITSS: You must complete the required Advanced ICITSS course after completing practical training and before appearing for the CA Final examination.
  • Self-Paced Online Modules (SPOM): You must complete and qualify the required Self-Paced Online Modules before appearing for the CA Final examination.

Total Groups: 2 Groups

Total Papers: 6 Papers (3 Papers in Each Group)

Marks: 100 Marks for Each Paper

Duration:

  • Papers 1 to 5: 3 Hours Each
  • Paper 6 (Integrated Business Solutions): 4 Hours

Question Pattern:

  • Papers 1 to 5: 70% Descriptive + 30% MCQs
  • Paper 6: 60% Descriptive + 40% MCQs

Descriptive Questions: Questions where you write your own answers.

MCQs: Questions where you choose the correct answer from given options.

Paper 6: Integrated Business Solutions is an open-book, case-study-based examination.

Negative Marking: There is no negative marking for the MCQ questions.

Passing Criteria: You need at least 40% marks in each paper and 50% marks overall in a group to pass that group.

Group I:

  • Paper 1: Financial Reporting
  • Paper 2: Advanced Financial Management
  • Paper 3: Advanced Auditing, Assurance and Professional Ethics

Group II:

  • Paper 4: Direct Tax Laws & International Taxation
  • Paper 5: Indirect Tax Laws
  • Paper 6: Integrated Business Solutions

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