CA Final

Eligibility

  • Completed or completing the prescribed period of articled training, i.e. 3 years (including excess leave, if any) on or before the last day of the month preceding the month in which the examination is held; Or serving last 6 months (including excess leave, if any) of articled training as on the first day of the month in which examination is held.
  • Successfully completed Four Weeks Advanced Integrated Course on Information Technology and Soft Skills (AICITSS).
  • Cleared remaining group of Intermediate Examination if not cleared earlier.

Registration

  • Registration should be done with ICAI before the mentioned date.
  • For details regarding registration, visit www.icai.org

Exam Dates

  • CA Foundation Exams are held twice every year in May and November.

Subjects

ParticularsMarks
Group 1
Paper 1: Financial Reporting100
Paper 2: Strategic Financial Management100
Paper 3: Advanced Auditing and Professional Ethics100
Paper 4: Corporate and Economic Laws100
Part 1: Corporate Laws (70 Marks)
Part 2: Economic Laws (30 Marks)
Group 2
Paper 5: Strategic Cost management and Performance Evaluation100
Paper 6A: Risk Management100
Paper 6B: Financial Services and Capital Markets100
Paper 6C: International Taxation100
Paper 6D: Economic Laws100
Paper 6E: Global Financial Reporting Standards100
Paper 6F: Multidisciplinary Case Study100
Paper 7: Direct Tax Laws and International Taxation100
Part 1: Direct Tax Laws (70 Marks)
Part 2: International Taxation (30 Marks)
Paper 8: Indirect Tax Laws and International Taxation100
Part 1: Goods and Services Tax (75 Marks)
Part 2: Customs & FTP (25 Marks)

Passing Criteria:

  • 40 Marks in each paper, and
  • 50% aggregate in total

Note: 

  • The student has to choose one of the electives for Paper 6.