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I. PAPER I: Financial Reporting (Max. Marks 100) It covers Accounting Standards, Accounting Standards
Interpretations, Applications of IFRS (International Financial Reporting Standards) and US GAAP, Corporate
Financial Reporting, Accounting for Corporate Restructuring, Consolidated Financial

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CA Final

After successfully passing Intermediate Examination, a student enters into the last Stage of the Chartered Accountancy Course the Final Course.


Register for CA Final Course after passing Both Groups of Intermediate, Successfully complete 4 Weeks Advanced ICITSS in last 2 years of Practical Training, Appear in Final Exam during last six months of Practical Training & after successfully completion of Advanced ICITSS - Complete Three Years Remaining Practical Training, Qualify CA Final Exam - Become a Member of ICAI.

Registration Procedure

Students have to register for Final Course by filling Online Registration Form available on ICAI website ( in "Course Registration Forms" under "Students tab".

Registration Fees

An eligible student shall register for Final Course on payment of the below fees...

For Indian Students Rupees - 22,000 and For Foreign Students (US$) 1,100.

Test model

The Final Course consists of two Groups - Group I and Group II. Group I consists of Four Core papers and Group II consists of four Paper - Three Core Papers along with One Elective Paper. Students at the time of registration for Final Course have to opt for one out of the six options available in the Elective Paper.

Subjects are given as follows -

Group - I

Group - II

Paper-1: Financial Reporting

Paper-2: Strategic Financial Management

Paper-3: Advanced Auditing and Professional Ethics

Paper-4: Corporate and Economic Laws 

Paper-5: Strategic Cost Management and Performance Evaluation

Paper-6A: Risk Management

Paper-6B: Financial Services and Capital Markets

Paper-6C: International Taxation

Paper-6D: Economic Laws

Paper-6E: Global Financial Reporting Standards

Paper-6F: Multidisciplinary Case Study

Paper-7: Direct Tax Laws and International Taxation

Paper-8: Indirect Tax Laws

It is a complete subjective paper pattern divided among eight subjects and two groups consisting 800 marks. (Each subject has 100 marks)  Students are required to obtain 40% marks in each paper and 50% marks in aggregate of all the subjects. A student can appear in either one group or both the groups at a time.

Important Date

 Exam for the CA Final are held twice in a year i.e. May and November.

Result Date

Result for the CA Final declares in the month of August and February i.e. two and half months after the exam.


The subject in whom a student scores 60% or more marks will get exempt for the next three attempts.



CA Final Morning Batch Schedule

CA Final Evening Batch Schedule