CA Final

CA Final Course Details

The CA Final course is the last and most advanced level of the Chartered Accountancy course offered by the Institute of Chartered Accountants of India (ICAI). It focuses on in-depth understanding of complex topics in accounting, financial management, auditing, and other specialized subjects to prepare candidates for a successful career as Chartered Accountants.

Eligibility Criteria

To register for the CA Final course, a candidate must:

1. Clear the CA Intermediate Examination: Successfully pass both groups of the CA Intermediate course conducted by ICAI.

2. Complete Articleship Training: Candidates must complete at least 2.5 years of the 3-year articleship training program before they can register for the CA Final examination.

3. Undergo the Advanced ICITSS: Candidates are required to complete the Advanced Integrated Course on Information Technology and Soft Skills (Advanced ICITSS) during the last two years of their articleship, and before appearing for the Final exams.

Registration Process

1. Online Registration: Candidates need to visit the official ICAI website and create an account.

2. Fill Out the Form: Enter personal details, education history, articleship registration number, etc.

3. Upload Documents: Submit scanned copies of required documents, including CA Intermediate passing certificates, articleship completion certificate (if available), and passport-sized photographs.

4. Pay the Fee: The registration fee for the CA Final course is approximately ₹30,000, which covers study materials, exam fees, and other resources. Fees are subject to updates by ICAI.

Exam Structure

The CA Final exam consists of eight papers, divided into two groups of four papers each. Candidates may appear for one group at a time or both groups together.

Group I

1. Paper-1: Financial Reporting

2. Paper-2: Advanced Financial Management

3. Paper-3: Advanced Auditing, Assurance and Professional Ethics

Group II

1. Paper-4: Direct Tax Laws & International Taxation

2. Paper-5: Indirect Tax Laws

3. Paper-6: Integrated Business Solutions (Multidisciplinary Case Study with Strategic Management)

Exam Pattern

• Mode: Offline (Pen and Paper)

• Total Marks: 600 (100 marks per paper)

• Duration: 3 hours per paper (Paper 6: 4 Hours)

Passing Criteria:

• Minimum 40% in each paper.

• Minimum 50% aggregate in each group.

Articleship Training

To qualify for CA Final, candidates must complete a 3-year practical training program known as Articleship, where they gain hands-on experience in accounting, auditing, taxation, and finance. This training is an essential part of the CA journey and must be completed before taking the CA Final exams.

Advanced ICITSS

Before appearing for the CA Final exams, candidates must complete the Advanced ICITSS (Information Technology and Soft Skills). This is a mandatory course that includes both advanced IT training and soft skills development, preparing candidates for their roles in professional practice or industry.

Registration Deadlines

The CA Final exams are held twice a year, in May and November. Candidates must register for the CA Final course at least six months before the desired exam attempt.