The CA Final Course is the third and ultimate level of the Chartered Accountancy program. It is designed to impart expert knowledge and strategic application skills required for a professional accountant.
Below is a brief description of the CA Final course based on the current scheme:
1. Eligibility to Appear in Exams
Unlike previous levels, eligibility for the Final exam is tied closely to your practical training:
- You must have passed both groups of the CA Intermediate examination.
- You must have completed the Integrated Course on Information Technology and Soft Skills (ICITSS) during Intermediate.
- You must have completed the Advanced ICITSS (Advanced IT and Management & Communication Skills) before appearing for the Final exam.
- You must have completed the mandatory 2-year Practical Training (Articleship).
- You must have cleared the Self-Paced Online Modules (SET A, B, C, and D) with a minimum of 50% marks in each.
2. Course Structure & Subjects
The Final course consists of six papers divided into two groups:
| Group | Paper No. | Subject | Marks |
| Group I | 1 | Financial Reporting | 100 |
| 2 | Advanced Financial Management | 100 | |
| 3 | Advanced Auditing, Assurance and Professional Ethics | 100 | |
| Group II | 4 | Direct Tax Laws & International Taxation | 100 |
| 5 | Indirect Tax Laws | 100 | |
| 6 | Integrated Business Solutions (Multi-disciplinary Case Study) | 100 |
Note: Paper 6 is a multi-disciplinary case study paper which is open-book and assesses the student’s ability to integrate knowledge from all previous subjects.
3. Registration and Fees
- Registration Fee: ₹22,000 for Indian students (USD 1,100 for foreign students).
- Validity: Registration for the Final course is valid for 10 years. After 10 years, a student must revalidate their registration.
4. Passing Criteria
The passing standard remains consistent with the Intermediate level:
- A minimum of 40% marks in each individual paper.
- A minimum of 50% marks in the aggregate of all papers in a group (or both groups if appearing together).
- Exemption: Scoring 60% or more in a paper grants an exemption for that paper for the next three exam cycles.
5. Becoming a Member
Once you pass both groups of the CA Final exam and complete all training requirements (including Advanced ICITSS), you can apply for membership in the Institute of Chartered Accountants of India (ICAI) and use the prestigious “CA” prefix before your name.
