CA Final Course
The last mile of the Chartered Accountancy journey — complete guide to syllabus, registration fees, exam pattern, passing criteria and admission requirements, straight from the ICAI Prospectus.
Everything before you register
What CA Final actually involves, and how ICAI's registration process works.
After successfully passing the Intermediate Examination, a student has to register for the Final Course and Self-Paced Online Modules. The Final Course consists of two Groups — Group I and Group II.
Each Group consists of three papers — six papers in total, 100 marks each.
Registration is fully online via ICAI's centralised Self Service Portal — no personal visit or physical documents needed; students submit self-attested documents online.
At the time of Final registration, students must also register for the Self-Paced Online Modules and can opt for the subject under Set C and Set D. No separate fee applies to Sets A, B, C and D.
After successful registration, study material is ordered separately through the Centralised Distribution System (CDS) Portal.
Three steps to register
Visit the Self Service Portal
Reach ICAI's centralised student portal at icai.org/post/students-services to begin registration.
Register for Final + Self-Paced Modules
The Final Course registration form includes the option to opt for the subject under Self-Paced Online Module Set C and Set D — no extra fee.
Order study material
Once registered, order your study material through the Centralised Distribution System at icai-cds.org.
All 6 papers across 2 Groups
Click a tab to switch groups, and expand any topic to see its contents.
Paper 1 — Financial Reporting
Integrate and solve practical problems on Indian Accounting Standards (Ind AS), apply disclosure requirements, and prepare group financial statements.
1.Introduction to General Purpose Financial Statements+
2.Conceptual Framework for Financial Reporting under Ind AS+
3.Application of Ind AS to Financial Statements+
Measurement based on Accounting Policies: Ind AS 8, Ind AS 10, Ind AS 113
Income Statement: Ind AS 115* "Revenue from Contracts with Customers"
Assets & Liabilities: Ind AS 2, 16, 116*, 23, 36, 38, 40, 105, 19, 37
Items impacting Financial Statements: Ind AS 12*, Ind AS 21
Disclosures: Ind AS 24, 33, 108
Other Ind AS: Ind AS 20, 102, 41
Financial Instruments: Ind AS 32, 109, 107 — scope, classification & measurement, equity vs liability, derivatives, hedge accounting, disclosures
4.Ind AS on Group Accounting+
5.First-time Adoption of Ind AS (Ind AS 101)+
6.Analysis of Financial Statements (as per Ind AS)+
7.Ethics with Accounting Concepts+
8.Technology and Accounting+
Paper 2 — Advanced Financial Management
Apply financial management theories and techniques in strategic decision making.
1.Financial Policy and Corporate Strategy+
2.Risk Management+
3.Advanced Capital Budgeting Decisions+
4.Security Analysis+
5.Security Valuation+
6.Portfolio Management+
7.Securitization+
8.Mutual Funds+
9.Derivatives Analysis and Valuation+
10.Foreign Exchange Exposure and Risk Management+
11.International Financial Management+
12.Interest Rate Risk Management+
13.Business Valuation+
14.Mergers, Acquisitions and Corporate Restructuring+
15.Startup Finance+
Paper 3 — Advanced Auditing, Assurance and Professional Ethics
Analyse current auditing practices and procedures, and solve cases relating to audit engagements.
1.Quality Control+
2.General Auditing Principles & Auditor's Responsibilities+
3.Audit Planning, Strategy and Execution+
4.Materiality, Risk Assessment and Internal Control+
5.Audit Evidence+
6.Completion and Review+
7.Reporting+
8.Specialized Areas+
9.Audit-related Services+
10.Review of Financial Information+
11.Prospective Financial Information & Other Assurance Services+
12.Digital Auditing and Assurance+
13.Group Audits+
14.Special Features of Audit of Banks & NBFCs+
15.Overview of Audit of Public Sector Undertakings+
16.Internal Audit+
17.Due Diligence, Investigation and Forensic Accounting+
18.Emerging Areas: SDG & ESG Assurance+
19.Professional Ethics and Liabilities of Auditors+
Paper 4 — Direct Tax Laws & International Taxation
Analyse and interpret provisions of direct tax laws for tax-efficient solutions, and apply international taxation concepts to cross-border transactions.
1.Comprehensive Tax Liability & Special Provisions+
2.Tax Administration and Appellate Mechanism+
3.International Taxation+
Paper 5 — Indirect Tax Laws
Analyse and interpret provisions of GST law, customs law and foreign trade policy to recommend solutions to case scenarios.
i.Case studies: Levy, Supply, ITC & GST Liability+
ii.Procedures under GST+
iii.Refunds+
iv–xii.Job Work, Liability, Administration & Ethics+
1.Customs Law+
2.Foreign Trade Policy+
Paper 6 — Integrated Business Solutions
Multi-disciplinary case study with Strategic Management — analyse and integrate accounting, auditing, taxation, corporate laws, finance and business strategy to address practical case scenarios.
Integrated subject knowledge assessed+
What you need to clear CA Final
A candidate may appear in both Groups together or in one Group at one examination and the remaining Group at a subsequent one. He is declared to have passed CA Final only once both Groups are cleared.
Passing both Groups simultaneously: minimum 40% in each paper of each Group and 50% aggregate of each Group; or 40% in each paper of both Groups and 50% aggregate of both Groups taken together.
Passing a single Group: minimum 40% marks in each paper of that Group and minimum 50% marks in the aggregate of all papers of that Group.
How paper-wise exemption works
Step 1 — Earning an exemption
If you appear in all papers of a Group/Unit and fail overall, but score 60% or more in any individual paper(s), you get exemption in that paper for the next three following examinations.
Step 2 — Clearing the Group while exempted
You're declared to have passed that Group/Unit if you secure at least 40% in each of the remaining papers and a minimum of 50% of total marks across all papers of that Group/Unit, including the marks from the exempted paper(s).
Step 3 — No stacking exemptions
You are not eligible for any further exemption in the remaining papers of that Group/Unit until the exemption already granted has been exhausted.
Step 4 — After exemption is exhausted
If the exemption is exhausted and the Group/Unit is still not cleared, you may opt to continue that exemption into subsequent exams — but must then score a minimum of 50% in each of the remaining papers of that Group/Unit to be declared passed.
Eligibility to sit for CA Final
Must be registered for the Final Course.
Must have completed Practical Training at least six months before the first day of the exam month.
Must have successfully completed the Advanced Integrated Course on Information Technology and Soft Skills (Adv. IT & MCS).
Must have passed the Self-Paced Online Modules.
What it costs to register
| Details | Rupees | For Foreign Students (US$) |
|---|---|---|
| Final Registration Fee | ₹22,000* | $1,100 |