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.
Institute of Chartered Accountants of India
National Level Exam
Twice a year
No. of Test cities
192 Cities in India and 5 abroad
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
Candidates who have taken termination are advised to re-register for the balance period of training.
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CA Final New Course Registration Procedure:-
Candidates appearing for CA final read out the registration process given below:
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
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.
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:
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
Delhi/ New Delhi
CA Final Exam Conducting Cities - Overseas
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)
Partly objective (OMR based), partly descriptive
Medium of Exam
To know the Exam Pattern & Syllabus of other CA Examination Levels, Click below –
CA Final Subjects
Strategic Financial Management
Advance Auditing and Professional Ethics
Corporate and Economic Laws
Strategic Cost Management and Performance Evaluation
Financial Services and Capital Markets
Global Financial Reporting Standards
Multidisciplinary Case Study
Direct Tax Laws and International Taxation
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
Paper 1: Financial Reporting (100 Marks)
Paper 2: Strategic Financial Management (100 Marks)
Paper 3: Advance Auditing and Professional Ethics (100 Marks)
Paper 4: Corporate and economic Laws (100 Marks)
Part I: Corporate Laws (70 Marks)
Section A: Company Law
Section B: Securities Laws
Part II: Economic Laws (30 Marks)
Paper 5: Strategic Cost Management and Performance Evaluation (100 Marks)
Part A: Strategic Cost Management and Decision making
Sub part I: Strategic Cost Management
Sub Part II: Strategic Decision Making
Part B: Performance Evaluation and Control
Sub Part I: Performance Evaluating and Reporting
Sub Part II: Managerial Control
Part C: Case Study
Paper 6A: Risk Management (100 Marks)
Paper 6B: Financial Services and Capital Markets (100 Marks)
Paper 6C: International Taxation (100 Marks)
Part I: Taxation of International Transactions and Non-resident Taxation in India
Paper 6D: Economic Laws (100 Marks)
Paper 6E: Global Financial Reporting Standards (100 Marks)
Paper 6F: Multidisciplinary Case Study (100 Marks)
Paper 7: Direct Tax Laws and International Taxation (100 Marks)
Part I: Direct Tax Laws (70 Marks)
Paper 8: Indirect Tax Laws (100 Marks)
Part I: Goods and Services Tax (75 Marks)
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 -
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