CA Final Training: Pattern, Batches & Courses

Know more about the curriculum, structure, and pattern of the Final Exam for Chartered Accountancy in India

CA Final Exam


  • 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.


Exam Details

At the Final level, advanced application knowledge of core and allied subjects is being inculcated.

CA Final exams are conducted twice every year in the months of May and November. The dates do not change except under extraordinary circumstances.

Group 1

100 Marks each paper

Paper 1 : Financial Reporting (100 Marks)

Paper 2: Strategic Financial Management (100 Marks)

Paper 3 : Advanced Auditing and Professional Ethics (100 Marks)

Paper 4: Corporate and Economic Laws (100 Marks)

Section A : Corporate Law (70 marks)
Section B : Economic Laws (30 marks)

Group 2

100 Marks each paper

Paper 5 : Strategic Cost Management and Performance Evaluation (100 Marks)

Paper 6 : Elective Paper (100 Marks) (Anyone paper from the list below)
6A. Risk management
6B. Financial Services & Capital Markets
6C. International Taxation
6D. Economic Laws
6E. Global Financial Reporting Standards
6F. Multi-disciplinary Case Study

Paper 7: Direct Tax Laws(70) & International Taxation(30) Total (100 Marks).

Paper 8 : Indirect Tax Laws (100 Marks).

Part I : Goods and Service Tax (75 marks)
Part II: Customs & Foreign Trade Policy (25 marks)