- Completed or completing 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 should be done with ICAI.
For details regarding registration, visit www.icai.org
CA-Final Exams are held in May and November every year.
Papers of Final Course
Each Paper carries 100 Marks weightage and will be a subjective type.
|Group I||Group II|
|Paper 1: Financial Reporting||Paper 5: Strategic Cost Management and Performance Evaluation|
|Paper 2: Strategic Financial Management||Paper 6: Elective Paper (One to be chosen from the list of elective papers)|
|Paper 3: Advanced Auditing and Professional Ethics||Paper 7: Direct Taxes & International Taxation|
|Paper 4: Corporate and Economic Laws||Part I: Direct Tax Laws|
|Part I: Corporate Laws||Part II: International Taxation|
|Part II: Economic Laws||Paper 8: Indirect Tax Laws|
|Part I: Goods and Service Tax|
List of Elective Papers for Paper 6
6A Risk Management
6B Financial Services & Capital Markets
6C International Taxation
6D Economic Laws
6E Global Financial Reporting Standards
6F Multi-disciplinary Case Study
Passing criteria – 40 marks in each paper & 50% aggregate in total.