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CA Final

CA Final Eligibility Criteria 2025

Given below is the eligibility criteria to fulfill for filling up the CA Final exam form. The CA Final exam is conducted in May and November. 

  • Candidates should have registered/Converted for CA Final New course.
  • The candidate must have completed 2 years, as the case may be, of articled training as on the date of filling the CA Final exam application form
  • The candidate must be due to complete 2 years, as the case may be, of articled training including excess leave, if any, on or before October
  • PE-II stream student and PE-II stream students converted to IPCC/IIPCC: The candidate must be in service and serving the last twelve months of articled training including excess leave, if any, and due to complete 2 years.
  • PCC stream: The candidate must be in service and serving the last six months of articled training including excess leave, If any, and due to complete 3½ years.
  • Intermediate/IPCC/IIPCE: The candidate must be in service and serving the last six months of training including excess leave, If any, and due to complete 3 years.
  • CA Final Exam Pattern Highlights


The total marks of CA Final exam 100 per paper. Which means, total marks of CA Final Group 1 is 300 and Group 2 is also 300. Candidates have to score a minimum of 40 per cent in all papers to clear the course level. Candidates have to clear both Groups of CA Final exam. Check the table below for key highlights of CA Final exam pattern:

CA Final Exam 

Details

Exam Name

CA Final

Exam Conducting body

ICAI

Mode of Exams

Pen and paper mode

Exam Frequency

Thrice in a year

  • January
  • May
  • September


Total Marks per Paper

100

Passing Marks

40 per cent in all papers

Level of Difficulty

Tough

Number of Attempts Allowed

Multiple 


CA Final Exam Pattern 2025

The CA Final is the last level of the Chartered Accountancy course. After clearing the CA Final course, candidates are certified by the ICAI to practice Chartered Accountancy professionally. CA Final also consists of two schemes – New Scheme and Old Scheme and two groups – Group I and Group II. Given below is the CA Final exam pattern and marking scheme:

CA Final Course Exam Pattern - New Scheme

Check below the marking scheme of CA Final course exam - New Scheme

CA Final Papers

Subjective

Objective

Paper 1 Financial Reporting

70 Marks

30 Marks

Paper 2 Advanced Financial Management (AFM)

70 Marks

30 Marks

Paper 3 Advanced Auditing and Professional Ethics

70 Marks

30 Marks

Paper 4 Multi-disciplinary case study with Strategic Management

70 Marks

30 Marks

Paper 5 Direct Tax Laws and International Taxation

70 Marks

30 Marks

Paper 6 Indirect Tax Laws

70 Marks

30 Marks