CA Final

What is CA Final?

Admission is open throughout the year. This is Final level course for Chartered Accountancy course. It is to gain ability to analyze financial statements and financial reports of various types of entities, to apply financial management theories and techniques for strategic decision making, to gain expert knowledge of current auditing practices and procedures and apply them in auditing engagements, to analyze and apply various provisions of the Company Law & allied law in practical situations , to apply various management accounting techniques to all types of organizations for planning, decision making and control purposes in practical situations, to gain advanced knowledge of the provisions of direct tax laws, to gain advanced knowledge of the principles of the laws relating to central excise, service tax and customs and to develop competencies and skill-sets in evaluation of controls and relevant evidence gathering in an IT environment using IT tools and techniques for effective and efficient performance of accounting, assurance and compliance services provided by a Chartered Accountant”.


After passing Intermediate (IPC) Examination register for Final course with the Board of Studies. Appear in the final examination on completion of the practical training or while serving last 6 months of articled training on or before the last day of the month preceding the month in which the examination is to be held. Exams held in May and November.


  • A student can apply for CA-Final Registration at any time after passing IPCC exams (Both Groups).


Final comprises two groups with eight papers & All papers are of subjective type.

  • Group I
    • Paper 1: Financial Reporting
    • Paper 2: Strategic Financial Management
    • Paper 3: Advanced Auditing and Professional Ethics
    • Paper 4: Corporate and Allied Laws
      • Section A: Company Law
      • Section B: Allied Laws
  • Group II
    • Paper 5: Advanced Management Accounting
    • Paper 6: Information Systems Control and Audit
    • Paper 7: Direct Tax Laws
    • Paper 8: Indirect Tax Laws
      • Section A : Central Excise
      • Section B : Service Tax
      • Section C : Customs & Foreign Trade Policy


  • Examination is conducted twice a year in May and Nov.
  • Examination fees
    • For Group-I / Group-II = 1500/- (If delay Rs 600/- Late Fees)
    • For Both Group = 2700/- (If delay Rs 600/- Late Fees)
  • Last date for submission of application for appearing in the examination
    • Last week of Feb. for appearing in May examination.
    • Last week of Aug. for appearing in Nov. examination.
  • Medium of Examination
    The Institute allows facility to students to appear in examination in English and Hindi medium.
  • Passing Criteria 
    Each subject contains 100 Marks. Student needs to score 40% marks in each subject and 50% of total marks to pass IPCC exam. Exam can be given group wise or both groups together. Advantage of both group exam is that 50% of total will be calculated on total basis not group wise.
    Complete advance Information Technology Training (100 hrs) conducted by the Branch of ICAI during the third year of practical training but to be compulsorily completed before applying membership of ICAI. Training Component focus on advance features of MS Access, MS excel, CAAT, Core Banking Solution (CBS), Enterprises Resource Planning (ERP), Office automation application and IT security in CA’s office are the main components.
    If any candidate has registered after May 2012, Advance ITT is compulsory for him/her.
    After passing both group of final exam, Completion of articleship and Second GMCS Enroll as a member of the ICAI and be designate as “Chartered Accountant”.
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