Procedure of CA Final Exam

CA Final Course

Final course is 3rd and final level of chartered accountancy course.

CA Final Registration

After passing both groups of IPCC, you can register in final course. Registration form is available in various ICAI centers and you can download it from here

Registration fees are Rs. 10000.

Subjects for study

Group – I

Paper 1: Financial Reporting (100 Marks)

Paper 2: Strategic Financial Management (100 Marks)

Paper 3: Advanced Auditing and Professional Ethics (100 Marks)

Paper 4: Corporate and Allied Laws (100 Marks)

  • Section A : Company Law (70 marks)
  • Section B : Allied Laws (30 marks)

Group – II

Paper 5: Advanced Management Accounting (100 Marks)

Paper 6: Information Systems Control and Audit (100 Marks)

Paper 7: Direct Tax Laws (100 Marks)

Paper 8: Indirect Tax Laws (100 Marks)

  • Section A : Central Excise (40 marks)
  • Section B : Service Tax & VAT (40 marks)
  • Section C : Customs (20 marks)

Passing Criteria for CA Final

  • If Student appears for Both Groups simultaneously: A student will be declared to have passed if he secures in one sitting Minimum 40% marks in each paper of Both Groups AND Minimum 50% marks in the aggregate of all the papers of both Groups taken together.
  • If Student appears for only one Group: A student will be declared to have passed if he secures in one sitting Minimum 40% marks in each paper of the Group AND Minimum 50% marks in the aggregate of all the papers of that Group.
  • Exemption: If student fails in Group but gets 60 or more marks in any of the subject, he will be declared as passed in that subject

In case of failure in any one subject he has to reappear for all subjects of that group which are not exempt.

Courses on General Management and Communication Skills

Students, who are joining for practical training on or after 1st May, 2012 shall have to undergo

GMCS-I & II Courses of 15 days each.

  • GMCS – I Course shall be undergone during the first year of practical training
  • GMCS– II shall be undergone between 19th – 36th months of practical training.

Students are required to pay the prescribed fees for undergoing these courses as fixed by the council from time to time.

Eligibility for Appearing in CA Final Exam

Student can appear for CA Final exam during last 6 months of his Articleship.

Validity of Final Registration:

  • Initial registration for Final Course is valid for 5 years.
  • Fee for revalidation is Rs. 500/- for 5 years period

About CA Articleship

Articleship is a mandatory practical training of 3 years prescribed by ICAI Institute.

Registration in Articleship :

Students Entering through CA CPT

A student who has passed Group I and Group II in one sitting or Group I can join articled training.

Direct Entry Students

Students entering after graduation can register for articled training as soon as joining the IPC course.

Training Period

The entire period of practical training can be served with a practising member or it can be served partly with a practicing member and partly in an approved industrial establishment as an Industrial Trainee. The period of such industrial training may range between 9-12 months during the last year of the prescribed period of practical training. Only students of final chartered accountancy course are eligible for industrial training.

You can register in articleship after passing first group of IPCC or both groups of IPCC. Fees for registration is 2000 (you are not required to pay if you already paid at a time of IPCC registration.).

Articleship registration form can be download from

CA Final


  1. Mansi Shah November 21, 2016
  2. Shria December 7, 2016
  3. K.Narendra kuamr das January 18, 2017

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