CA Final

The CA Final is the final level exam in the chartered accountancy course offered by the Institute of Chartered Accountants of India (ICAI). CA Final exam is divided into two groups and consists of 6 set of papers with 100 mark each. Before the CA Final exam, students must clear Foundation and Intermediate exams. The exam paper will be divided into objective and subjective questions with time duration of 3 hours.

Eligibility
Candidates shall clear Groups I and II of the CA Intermediate courses along with the Integrated Course on Information Technology and Soft Skills (ICITSS). Before registering for CA final students will have to register for self-paced online modules that contain 4 papers of 100 marks each.

Exams
CA Final is a partially subjective and a partially objective test comprising the following Six papers.


 * 1) Financial Reporting
 * 2) Advanced Financial Management
 * 3) Advanced Auditing, Assurance And Professional Ethics
 * 4) Direct Tax Laws & International Taxation
 * 5) Indirect Tax Laws
 * 6) Integrated Business Solutions

Each paper is worth 100 marks for a total of 600 marks. The duration of each exam is 3 hours with passing criteria of minimum of 40% marks in each paper and minimum of 50% marks in the aggregate of all the papers.

Registration
A candidate has to register for CA Final Course by filling up the online registration form available on the ICAI website. The last date for registration is December/June for the May/Nov terms of examination. Registration for the CA Final course is valid only for three years.

Date of the exams
Exams for the CA Final are held in May and November. ICAI announces the CA Final exam schedule in the month of July for the November term of examination and in the month of January for the May term of examination.

Exemption
A student who appeared in all the papers comprised in a Group and fails in one or more papers in that Group but secures a minimum of 60% marks in any paper(s) of that Group shall be eligible for exemption in that paper(s) in the next three following examinations.