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CA Final Registration, Syllabus, Exam
A complete information on CA Final Registration, Exam Pattern, Syllabus, Course.

CA Final Registration, Syllabus, Exam

CA Final Registration, Syllabus, Exam

  • 02-December-2020
  • CA-Exam
  • By TeamKoncept
Table of contents:
CA Final General Information

CA final is the last level to be cleared by the CA aspirant. The students at this stage are a bunch of academics minds with thorough knowledge about accounting, law, taxation, auditing, international taxation FRA and many more aspects of finance.

The CA FINAL Level consists of 2 groups with 8 papers to be cleared. CA Candidates, after clearing both groups of CA Intermediate course are given at least 2.5 years of practical training and have experienced AICITSS, is eligible to register for Final exams at any month or date before appearing for CA Final examination, which is held twice in the year in the month of May and November.


CA Final Exam Highlights

Features

Details

Exam Name

CA Final

Conducting Body

Institute of Chartered Accountants of India

Exam Level

National Level Exam

Exam Frequency

Twice a year

Exam Mode

Online

Exam Duration

Two Hours

Language

English, Hindi

Course Offered

Chartered Accountancy

No. of Test cities

192 Cities in India and 5 abroad

Exam Website

icaiexam.icai.org

 

Eligibility Criteria

CA Final Course

The candidate who have passed the Intermediate examination or Professional Education Examination – II./PCC/IPCC, are eligible to apply for the Final exam.

Join The BEST ONLINE CA INTER Classes –


CA Intermediate Registration


  • They must also have completed 3 years or 3½ years or must be due to complete, as the case may be, of article training as on the date of filling the form.
  • For PE-II stream student and PE-II stream students converted to IPCC - Also, they must be serving the last twelve months of articled training including excess leave, if any, and due to complete 3 years on or before 31st October of the examination year.
  • For PCC stream students- The candidate must be serving the last six months of articled training including excess leave if any, and due to complete 3½ years on or before 30th April of the examination year.
  • For Intermediate IPCC students - The candidate must be serving the last six months of training including excess leave if any, and due to complete 3 years on or before 30 April of the examination year.
  • For students converted from PE-II to PCC  as well as for students converted from PE-II to PCC and then to IPCC - The candidate must be serving the last twelve months of training including excess leave if any, and due to complete 3½ years articles on or before 31st October of the examination year.

Candidates who have taken termination are advised to re-register for the balance period of training.


Click Here to know more about CA INTER

 

CA Final New Course Registration Procedure:-

Candidates appearing for CA final read out the registration process given below:

  1. Go on ICAI website and on students tab go to course registration column
  2. Click on Final course registration form
  3. Fill details like name age, date of birth gender, Adhar card no, email id and phone number and password
  4. You will get OTP for verification of details
  5. Once your basic details are verified, you are guided towards the next step
  6. Your profile is created and now you are asked to  fill the pending details
  7. After filling details you are asked to make a payment, which is registration fees and training fees. You should also avail of the optional facility of the journal for a student for having updated news related to the course and syllabus. The total amount is of around Rs 36,500 which doesn’t include examination fees.
  8. Master/Visa/Maestro Credit/Debit/Rupay/Net Banking details Card are required for making an online payment
  9. Once payment is made you get a PDF. File mentioning your details and registration number
  10. You get a registration certificate within a month after the procedure.

CA Final Registration Validity

Once you are registered to CA Final course your validity remains for 5 years. This means if you, unfortunately, fail to clear your CA Final exam on the first attempt you can have 8 more attempts to make without paying CA Final registration fees again.

You can appear for your exams after having 6 months of study time.

But you need to pay CA Final examination fees whenever you appear for exams for the revised and updated study material.

 

Registration Fee for CA Final Course

CA Final registration is open throughout the year which can be done after or during the completion of article ship training. Once all the steps including payment are successfully completed, the form will be generated for printing. Candidates will have to submit the printout of registration form along with the mandatory documents to the concerned Regional Office within a week of the date of online registration.

Registration fee: The registration fee for Indian and foreign students is as follows:

Nationality of Students

Amount

Indian

Rs. 22,000

Foreign

US $ 1,100


The CA Final registration has a validity period of five years. However, at the end of this period, if the candidate wishes to continue with CA Final, he/ she can get the registration re-validated.

CA Final Practical training (AICITSS) fees

The students will be tested on Advanced Information Technology (AICITSS) through online test paper/ OMR Test Paper conducted by the Examination Department which they would be required to qualify with the requisite grades to be eligible to appear for Final Examination.

AICITSS training is divided into two groups information technology and soft skills with a fee of Rs.7000 and Rs.7500 respectively.

Examination fees

Candidates will have to pay the application fee via VISA or MASTER or MAESTRO credit card/ debit card/ Rupay card/ net banking. As seen in the table below, the amount to be paid varies according to the exam centre chosen by each candidate:

Exam Centre

Single Group

Both Groups

Indian Centres

INR 1800

INR 3300

Kathmandu Centres

INR 2200

INR 4000

Overseas Centres

US $ 325

US $ 550


CA Final Exam Centres

Candidates will be able to choose their preferred exam centres while filling the online application form. CA Final will be conducted across 204 national and 5 international cities. Check the table below to know some of the CA Final exam centres 2019:

CA Final exam conducting cities- India

Exam City

Exam City

Exam City

Agra

Ahmedabad

Ahmednagar

Ajmer

Akola

Alappuzha

Aligarh

Allahabad (Prayagraj)

Alwar

Ambikarpur (Chhattisgarh)

Ambala

Amravati

Amritsar

Anand

Anantapur

Asansol

Aurangabad

Badlapur

Bahadurgarh

Balotra

Banswara

Bareilly

Bathinda

Beawar

Beed

Belgaum

Bellary

Bengaluru

Berhampore

Bhagalpur

Bharatpur

Bharuch

Bhavnagar

Bhilwara

Bhiwandi

Bhiwani

Bhopal

Bhubaneswar

Bhuj

Bikaner

Bilspur

Bulandshahr

Burhanpur

Chandigarh

Chandrapur

Chennai

Chhindwara

Chittorgarh

Churu

Coimbatore

Cuttack

Darbhanga

Davangere

Dehradun

Delhi/ New Delhi

Dhanbad

Dhule

Dibrugarh

Durg

Durgapur

Eluru

Ernakulam

Erode

Faridabad

Fatehabad

Firozabad

Gandhidham

Gandhinagar

Gaziabad

Gondia

Gorakhpur

Guntur

Gurugram

Guwahati

Gwalior

Haldwani

Haridwar

Hisar

Hubli

Hyderabad

Ichalkarnji

Indore

Jabalpur

Jaipur

Jalandhar

Jalgaon

Jalna

Jammu

Jamnagar

Jamshedpur

Jhansi

Jharsuguda

Jhunjhunu

Jind

Jodhpur

Junagadh

Kadapa

Kaithal

Kakinada

Kalaburgi

Kancheepuram

Kannur

Kanpur

Karimnagar

Karnal

Kishangarh

Kolhapur

Kolkata

Kollam

Kota

Kottayam

Kozhikode

Kumbakonam

Kurnool

Kurukshetra

Latur

Lucknow

Ludhuana

Madurai

Malappuram

mandsaur

Mangalore

Mapusa (Goa)

Margao (Goa)

Mathura

Meerut

Moradabad

Mumbai

Muzaffarnagar

Muzaffarpur

Mysore

Nagpur

Nanded

Nashik

Navi Mumbai

Navsari

Neemuch

Nellore

Nizambad

Noida

Ongole

Palakkad

Palgarh

Pali marwar

Panipat

Panvel

Parbhani

Patiala

Patna

Pimpri-chinchwad

Pondicherry

Port Blair

Pune

Raigarh (Chattisgarh)

Raipur

Rajamahendravaram

Rajkot

Ranchi

Raniganj

Ratlam

Ratnagiri

Rewa

Rewari

Rohtak

Rourkela

Saharangpur

Salem

Sambalpur

Sangli

Sangrur

Satar

Satna

Shimla

Shimoga

Sikar

Silliguri

Sirohi

Sirsa

Sivakasi

Solarpur

Sonepat

Sri Ganganagar

Srinagar

Surat

Surendranagar

Thane

Thiruvananthpuram

Thrissur

Tinsukia

Tiruchirapalli

Tirunelveli

Tirupati

Tirupur

Tuticorin

Udaipur

Udupi

Ujjain

Vadodara

Vapi

Varanasi

Vasai

Vellore

Vijaywada

Visakhapatanam

Warangal

Yamuna Nagar

Yavatmal


CA Final Exam Conducting Cities - Overseas

  • Kathmandu
  • Doha
  • Muscat
  • Dubai
  • Abu Dhabi

CA Exam Pattern

Candidates can check the exam pattern of CA Final 2020 given below to know the exam mode and medium, type of questions, time duration, etc. Knowing these is a vital step towards effective preparation for exams.

The major difference in the exam pattern of the old and new scheme lies in the subjects covered in Paper 5 and Paper 6. In the old scheme, Paper 5 and 6 are named ‘Advanced Management Accounting’ and ‘Information Systems Control & Audit’ whereas in the revised scheme, the aforementioned papers are named as ‘Strategic Cost Management & Performance Evaluation’ and elective papers respectively. Check the complete CA Final exam pattern 2020 below:

CA Final Exam Pattern

Total Marks (eight papers)

800 (400 per group)

Exam Type

Partly objective (OMR based), partly descriptive

Negative Marking

None

Medium of Exam

English/Hindi


To know the Exam Pattern & Syllabus of other CA Examination Levels, Click below –


CA Final Subjects

Paper No.

Subjects

Group I

Paper 1

Financial Reporting

Paper 2

Strategic Financial Management

Paper 3

Advance Auditing and Professional Ethics

Paper 4

Corporate and Economic Laws

Group II

Paper 5

Strategic Cost Management and Performance Evaluation

Paper 6A

Risk Management

Paper 6B

Financial Services and Capital Markets

Paper 6C

International Taxation

Paper 6D

Economic Laws

Paper 6E

Global Financial Reporting Standards

Paper 6F

Multidisciplinary Case Study

Paper 7

Direct Tax Laws and International Taxation

Paper 8

Indirect Tax Laws


The subjects of Final Course are classified into two groups which a student can study and appear in the examination group-wise or both the groups together.

CA Final Syllabus

Group I

Paper 1: Financial Reporting (100 Marks)

  1. Framework for Preparation and Presentation of Financial Statements
  2. Application of Indian Accounting Standards (Ind AS)
  3. Indian Accounting Standards on Group Accounting
  4. Accounting and Reporting of Financial Instruments (as per Ind AS)
  5. Analysis of Financial Statements
  6. Integrated Reporting
  7. Corporate Social Responsibility Reporting

Paper 2: Strategic Financial Management (100 Marks)

  1. Financial Policy and Corporate Strategy
  2. Risk Management
  3. Security Analysis
  4. Security Valuation
  5. Portfolio Management
  6. Securitization
  7. Mutual Fund
  8. Derivatives Analysis and Valuation
  9. Foreign Exchange Exposure and Risk Management
  10. International Financial Management
  11. Interest Rate Risk Management 
  12. Corporate Valuation
  13. Mergers, Acquisitions and Corporate Restructuring
  14. Startup Finance

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

  1. Auditing Standards, Statements and Guidance Notes
  2. Audit Planning, Strategy and Execution
  3. Risk Assessment and Internal Control
  4. Special aspects of Auditing in an Automated Environment
  5. Audit of Limited Companies
  6. Audit Reports
  7. Audit Committee and Corporate Governance
  8. Audit of Consolidated Financial Statements
  9. Special features of audit of Banks, Insurance & Non Banking Financial Companies
  10. Audit under Fiscal Laws
  11. Audit of Public Sector Undertakings
  12. Liabilities of Auditors
  13. Internal Audit, Management and Operational Audit
  14. Due Diligence, Investigation and Forensic Audit
  15. Peer Review and Quality Review
  16. Professional Ethics

Paper 4: Corporate and economic Laws (100 Marks)

Part I: Corporate Laws (70 Marks)

 Section A: Company Law

  1. The Companies Act, 2013
  2. Corporate Secretarial Practice

 Section B: Securities Laws

  1. The Securities Contract (Regulation) Act, 1956 and the Securities Contract (Regulation) Rules, 1957
  2. The Securities Exchange Board of India Act, 1992

Part II: Economic Laws (30 Marks)

  1. The Foreign Exchange Management Act, 1999
  2. The Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002
  3. The Prevention of Money Laundering Act, 2002
  4. Foreign Contribution Regulation Act, 2010
  5. The Arbitration and Conciliation Act, 1996
  6. The Insolvency and Bankruptcy Code, 2016

Group II

Paper 5: Strategic Cost Management and Performance Evaluation (100 Marks)

Part A: Strategic Cost Management and Decision making

Sub part I: Strategic Cost Management

  1. Introduction to Strategic Cost Management
  2. Modern Business Environment
  3. Lean System and Innovation
  4. Cost Management Techniques
  5. Cost Management for Specific Sectors

Sub Part II: Strategic Decision Making

  1. Decision Making
  2. Pricing Strategies/ Decisions 

Part B: Performance Evaluation and Control

Sub Part I: Performance Evaluating and Reporting

  1. Performance Measurement and Evaluation
  2. Divisional Transfer Pricing
  3. Strategic Analysis of Operating Income

Sub Part II: Managerial Control

  1. Budgetary Control
  2. Standard Costing

Part C: Case Study

  1. Case Study

Paper 6A: Risk Management (100 Marks)

  1. Introduction to risk
  2. Source and evaluation of risks
  3. Risk management
  4. Evaluation of Risk Management Strategies
  5. Risk model
  6. Credit risk measurement and management
  7. Risk associated with corporate governance
  8. Enterprise Risk Management
  9. Operational Risk Management

Paper 6B: Financial Services and Capital Markets (100 Marks)

  1. Global Financial Markets
  2. Impact of various Policies of Financial Markets
  3. Capital Market – Primary
  4. Capital Market – Secondary
  5. Money Market
  6. Institutions and Intermediaries
  7. Commodity Market
  8. Banking as source of Capital including NBFCs
  9. Mutual Funds
  10. Private Equity
  11. Investment Banking
  12. Credit Rating
  13. Treasury Operations
  14. Risk Management
  15. Credit Derivatives
  16. Leasing Decisions
  17. Factoring
  18. SEBI Guidelines


Paper 6C: International Taxation (100 Marks)

Part I: Taxation of International Transactions and Non-resident Taxation in India

  1. Transfer Pricing provisions under the Income-tax Act, 1961
  2. Other Provisions relating to taxation of international transactions and non-resident taxation under the Income-tax Act, 1961
  3. Law and Procedures under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
Part II: Other aspects of International Taxation
  1. Overview of Model Tax Conventions
  2. Tax treaties, Application and Interpretation
  3. Anti Avoidance Measures
  4. Taxation of E-Commerce Transactions

Paper 6D: Economic Laws (100 Marks)

  1. World Trade Organization (WTO) covering its Role, Principles, Functions and Dispute Settlement Mechanism
  2. Competition Act, 2002 and Rules/ Regulations
  3. Real Estate (Regulation and Development) Act, 2016 [Central Act and Rules/ Regulations]
  4. Insolvency and Bankruptcy Code, 2016 and Rules/ Regulations
  5. Prevention of Money Laundering Act, 2002 and Rules/ Regulations
  6. Foreign Exchange Management Act, 1999 and Rules/ Regulations
  7. Prohibition of Benami Property Transactions Act, 1988 and Rules/ Regulations

Paper 6E: Global Financial Reporting Standards (100 Marks)

  1. Conceptual Framework for Financial Reporting as per IFRS
  2. Application of International Financial Reporting Standards
  3. Significant differences between IFRS and US GAAPs

Paper 6F: Multidisciplinary Case Study (100 Marks)

  1. Financial Accounting and Reporting
  2. Audit and Assurance
  3. Taxation
  4. Finance and Financial Management
  5. Management Accounting
  6. Corporate Laws
  7. Business Strategy and Management

Paper 7: Direct Tax Laws and International Taxation (100 Marks)

Part I: Direct Tax Laws (70 Marks)

  1. Basis of charge, residential status, income which do not form part of total income, heads of income, income of other persons included in assessee’s total income, aggregation of income, set-off and carry forward of losses, deductions from gross total income, rebates and reliefs.
  2. Special provisions relating to companies and certain persons other than a company
  3. Provisions relating to charitable and religious trust and institutions, political parties and electoral trusts
  4. Tax Planning, Tax Avoidance & Tax Evasion
  5. Collection & Recovery of Tax, Refunds
  6. Income-tax Authorities, Procedure for assessment, Appeals and Revision
  7. Settlement of Tax Cases, Penalties, Offences & Prosecution
  8. Liability in Special Cases
  9. Miscellaneous Provisions and Other Provisions
Part II: International Taxation (30 Marks)
  1. Taxation of international transactions and Non-resident taxation
  2. Overview of Model Tax Conventions – OECD & UN
  3. Application and interpretation of Tax Treaties
  4. Fundamentals of Base Erosion and Profit Shifting

Paper 8: Indirect Tax Laws (100 Marks)

Part I: Goods and Services Tax (75 Marks)

  1. Introduction to GST in India including Constitutional aspects
  2. Levy and collection of CGST and IGST
  3. Place of supply
  4. Time and Value of supply
  5. Input tax credit
  6. Computation of GST liability
  7. Procedures under GST including registration, tax invoice, credit and debit notes, electronic way bill, accounts and records, returns, payment of tax including tax deduction at source and tax collection at source, refund, job work
  8. Liability to pay in certain cases
  9. Administration of GST; Assessment and Audit
  10. Inspection, Search, Seizure and Arrest
  11. Demand and Recovery
  12. Offences and Penalties
  13. Advance Ruling
  14. Appeals and Revision
  15. Other provisions
Part II: Customs & FTP (25 Marks)
  1. Customs Law as contained in the Customs Act, 1962 and the Customs Tariff Act, 1975
  2. Foreign Trade Policy to the extent relevant to the indirect tax laws


CA Final Result

The CA Final Exam is conducted in the months of May & November every year. The CA Final Result is usually expected in the months of July & January respectively from the examination date. As such, the CA Final Result is announced within 2 months of the last examination date. The CA Final Result is declared by the ICAI & can be checked by the CA Candidates on the following websites -

caresults.icai.org

Icaiexam.icai.org

Icai.nic.in

 

To know more about CA Course & related information, Click –


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