CA – Final


  • 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

Exam Dates

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 IGroup II
Paper 1: Financial ReportingPaper 5: Strategic Cost Management and Performance Evaluation
Paper 2: Strategic Financial ManagementPaper 6: Elective Paper (One to be chosen from the list of elective papers)
Paper 3: Advanced Auditing and Professional EthicsPaper 7: Direct Taxes & International Taxation
Paper 4: Corporate and Economic LawsPart I: Direct Tax Laws
Part I: Corporate LawsPart II: International Taxation
Part II: Economic LawsPaper 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.