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
| Particulars | Marks |
|---|---|
| Group 1 | |
| Paper 1: Financial Reporting | 100 |
| Paper 2: Strategic Financial Management | 100 |
| Paper 3: Advanced Auditing and Professional Ethics | 100 |
| Paper 4: Corporate and Economic Laws | 100 |
| Part 1: Corporate Laws (70 Marks) | |
| Part 2: Economic Laws (30 Marks) | |
| Group 2 | |
| Paper 5: Strategic Cost management and Performance Evaluation | 100 |
| Paper 6A: Risk Management | 100 |
| Paper 6B: Financial Services and Capital Markets | 100 |
| Paper 6C: International Taxation | 100 |
| Paper 6D: Economic Laws | 100 |
| Paper 6E: Global Financial Reporting Standards | 100 |
| Paper 6F: Multidisciplinary Case Study | 100 |
| Paper 7: Direct Tax Laws and International Taxation | 100 |
| Part 1: Direct Tax Laws (70 Marks) | |
| Part 2: International Taxation (30 Marks) | |
| Paper 8: Indirect Tax Laws and International Taxation | 100 |
| 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.