CA Final examination conducted by The Institute of Chartered Accountants of India (ICAI) for the Chartered Accountancy course
Chartered Accountancy is a national exam, and individuals from all over the country, as well as from outside India, are eligible to apply for the same. The Institute of Chartered Accountants of India organizes this examination. CA Final is the last level of CA course and it consist of two groups. Four papers make up Group I, whereas the other three papers and one elective paper make up Group II. Students can choose one of the six alternatives available in the Elective Paper before applying for CA Final exams. Before taking the CA final exam, candidates must complete a three- year articleship under a practising Chartered Accountant. During the last two years of articleship, the student must also complete Advanced Integrated Course on Information Technology and Soft Skills (AICITSS). The CA final exam can be taken during the final six months of articleship training, including any excess leaves. Students who pass the CA Final exam will be eligible to take the membership of ICAI.
Candidates who have passed the CA Intermediate Examination or Professional Education Examination—II/PCE/IPCE/Intermediate (IPC) Examination are eligible to take the CA Final Registration
To manage the registration procedure, the ICAI maintains a centralised Self Service portal. A student can log in and complete registration on the Self Service Portal using the assigned password and registration ID. The essential details are automatically updated in the form, just as they were during CA Intermediate registration. Physical documents are not required because students must submit self-attested documents online through the Self Service Portal. After completing the registration process, a student can pay the fee using Net Banking, Debit Card, or Credit Card and students will be given directions on how to order study materials through the Centralised Distribution System Portal, which can be found at https://icai-cds.org/.
Documents Required
The following are the registration fees for the CA final:
Group 1
Paper 1: Financial Reporting
Paper 2: Strategic Financial Managment
Paper 3: Advanced Auditing and Professional Ethics
Paper 4: Corporate and Economic Laws
Group 2
Paper 5: Strategic Cost Management and Performance Evaluation
Paper 6: Elective Paper (Any one to be chosen from the list )
6A: Risk Management
6B: Financial Services & Capital Markets
6C: International Taxation
6D: Economic Laws
6E: Global Financial Reporting Standards
6F: Multidisciplinary Case Study
Paper 7: Direct Tax Laws & International Taxation
Paper 8: Indirect Tax Laws
You can also practise with the new CA Final question paper, mock test papers, and revision test papers by clicking on the link below.
https://www.icai.org/post/final-course-new-scheme-of-education-and-training
| Nationality | Single Group | Both Groups |
|---|---|---|
| Indian Centres | Rs 1800/- | Rs 3300/- |
| Abu Dhabi, Dubai, Muscat and Doha ($) | $325 | $550 |
| Kathmandu (INR) | Rs 2200/- | Rs 4000/- |
If a student wishes to appear for the CA final exam, then the certificate of service should be uploaded on the official website at the time of making the application for exam. CA final students will be unable to submit the examination form unless the declaration certificate or certificate of service is uploaded.
A student must achieve a minimum 40% to pass in each subject and a minimum of 50% in aggregate to pass in each group. If a student is unable to clear a group, then all papers of that group should be attempted again. If a student receives more than 60 % in a subject during a failed attempt, she or he will be excluded from taking the exam for that subject for the next three attempts.
The registration for the Final Course is valid for a period of five years. A student should renew it after 5 years for another five years by paying Rs 500. There is no restriction on the number of attempts.
| CA Final Pass percentage (Old Syllabus) | |||
|---|---|---|---|
| Attempt | Group – I | Group 2 | Both Groups |
| Percentage | Percentage | Percentage | |
| Nov-18 | 30.44% | 23.41% | 15.03% |
| Nov-19 | 26.94% | 23.09% | 10.19% |
| Nov-19 | 26.94% | 23.09% | 10.19% |
| Nov-20 | 17.84% | 31.77% | 5.84% |
| Jan-21 | 4.79% | 12.21% | 1.41% |
| Jul-21 | 10.74% | 12.87% | 1.57% |
| Dec-21 | 11.3% | 13.53% | 1.42% |
| CA Final Pass percentage (New Syllabus) | |||
|---|---|---|---|
| Attempt | Group – I | Group 2 | Both Groups |
| Percentage | Percentage | Percentage | |
| Nov-19 | 14.30% | 27.03% | 15.44% |
| May-19 | 16.87% | 17.55% | 20.85% |
| Nov-19 | 17.34% | 28.15% | 15.12% |
| Nov-20 | 12.84% | 30.97% | 14.47% |
| Jan-21 | 6.55% | 18.04% | 6% |
| Jul-21 | 20.23% | 17.36% | 11.97% |
| Dec-21 | 22.3% | 30.52% | 15.31% |
This course provides theoretical education, which is supported by mandatory practical training of three years.
The registration for the Final Course is valid for a period of five years. A student should renew it after 5 years for another five years by paying Rs 500. There is no restriction on the number of attempts.
Objective part will contain MCQ with 1 mark each (for a total of 30 marks) without any negative marking.
No. students can use only black ink pens.
It isn’t going to be simple. A student must have conceptual knowledge and be well-prepared. If a student has not previously prepared, it is recommended that they appear in a single group with adequate preparation.
Obviously! A student can prepare a proper study schedule. So that they can finish a one time revision of all eight subjects during this period.
