CA Final

Eligibility

  • Register for 2 years Practical Training after passing both the Groups of Intermediate Examination and completing ICITSS. 
  • Register for the Final Course after qualifying both Groups of Intermediate Examination. 
  • Complete the four Self-paced Online Modules and qualify the online assessment. 
  • Complete Practical Training. 
  • Undergo and Qualify Advanced ICITSS after completion of Practical Training but before appearing in the Final Examination. 
  • Apply for appearing in Final examination by filling up the prescribed Exam Form. Appear in Final Examination after completing six months from the end of the Practical Training period. 
  • Qualify both groups of Final Examination. 
  • Become a Member.

Registration

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

Exam Dates

  • CA Final Exams are held thrice every year in May, September and January.

Subjects

Group I
Paper 1 Financial Reporting (100 marks)
Paper 2 Advanced Financial Management (100 marks)
Paper 3 Advanced Auditing, Assurance & Professional Ethics (100 Marks)

Group II
Paper 4 Direct Tax Laws and International Taxation (100 marks)
Paper 5 Indirect Tax Laws (100 marks)
Paper 6 Integrated Business Solutions (100 marks)
(Multi-disciplinary case study involving Papers 1 to 5 at the final level along with Self-Paced Online Modules Sets A and B and Strategic Management)

Passing Criteria:

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