Last Verified: 2026-03-01 from official conducting body notifications.
This examination is Stage 3 of 3 in the official professional qualification pathway. Candidates must systematically complete all stages, training modules, and examinations to be admitted into the professional body.
Must have passed both groups of CA Intermediate and cleared SPOM modules
Completion of 2-year practical training and Advanced ICITSS is required before appearing in CA Final
Official Overview & Examination Scope
Purpose, Scope & Academic Impact
The pinnacle of accountancy education in India. CA Final assesses high-level professional competence in financial reporting, international taxation, risk management, and strategic corporate leadership. Passing CA Final and completing all ICAI requirements qualifies the candidate to become a designated Chartered Accountant.
Eligibility Criteria & Academic Qualifications
Exam Pattern & Test Structure
Total: 600 Marks (300 Marks per Group)| Section / Paper | Questions | Marks | Duration |
|---|---|---|---|
| Group 1 - Paper 1: Financial Reporting (Ind AS) | 70% Descriptive + 30% Case MCQs | 100 Marks | 3 Hours |
| Group 1 - Paper 2: Advanced Financial Management | 70% Descriptive + 30% Case MCQs | 100 Marks | 3 Hours |
| Group 1 - Paper 3: Advanced Auditing, Assurance and Professional Ethics | 70% Descriptive + 30% Case MCQs | 100 Marks | 3 Hours |
| Group 2 - Paper 4: Direct Tax Laws and International Taxation | 70% Descriptive + 30% Case MCQs | 100 Marks | 3 Hours |
| Group 2 - Paper 5: Indirect Tax Laws (GST & Customs) | 70% Descriptive + 30% Case MCQs | 100 Marks | 3 Hours |
| Group 2 - Paper 6: Integrated Business Solutions (Multidisciplinary) | Open Book Case Studies | 100 Marks | 4 Hours |
30% Case Scenario MCQs + 70% Advanced Descriptive questions. Paper 6 is 100% open-book multidisciplinary case study. Minimum 40% in each paper and 50% group aggregate required.
Negative Marking Rule: No negative marking on MCQs
Recommended Preparation Roadmap & Strategy
Cutoff Trends & Score Benchmark
Overall passing rate ranges from 8% to 18%. Top rankers typically score 70%+ aggregate marks.
Participating Institutes / Career Pathways
Frequently Asked Questions
What is SPOM in the CA Final New Scheme?
SPOM stands for Self-Paced Online Modules. Students must learn and pass online exams for Set A (Corporate Laws) and Set B (Strategic Cost Management) before appearing for the CA Final examination.
What is the format of Paper 6 in CA Final?
Paper 6 (Integrated Business Solutions) is a 4-hour open-book multidisciplinary case study exam testing integrated concepts from all five core technical subjects.
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