CA Final Exam Pattern

If you’re reading this, you have most likely cleared the CA Inter or the second level of the Chartered Accountancy course and reached the last level: CA Final. Congrats! 

CA Final is the last level of the CA course in India. After completing the Articleship of 2.5 years in CA Final Level, candidates then become eligible to appear for CA Final exams which are held two times a year – in the month of May and November. 

CA Final Exam Pattern


Details Of CA Final Exam

Conducting Body

The Institute Of Chartered Accountants of India (ICAI)

Mode of Exam

Pen and paper-based

Exam Frequency

TWICE in a year

  • May

  • November

Level of Examination

National level

Number of Papers/Subjects

The CA Final exam includes Eight subjects.

Duration of Each Paper

3 hours per paper

Paper Type

Subjective and objective


Each paper is of 100 marks.

Total Marks


Marking Scheme

No negative marking

Medium of Exam



  • Must clear CA Inter Level
  • Must complete 2.5 years of Articleship
  • Should complete 4 weeks of AICITSS
  • No Direct Entry


Click Here for complete details on CA Final Eligibility, Registration, Fees

ICAI CA Final Syllabus

To Download CA Final Syllabus, Click Here

CA Final Subjects with Marks Distribution

Paper  Marks
Group I
Paper 1: Financial Reporting 100
Paper 2: Strategic Financial Management 100
Paper 3: Advanced Auditing and Professional Ethics 100
Paper 4: Corporate and Economic Laws 100
Group II
Paper 5: Strategic Cost Management and Performance Evaluation 100

Paper 6: Electives (Any One)

  • 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 100
Paper 8: Indirect Tax Laws 100


CA Final Passing Criteria

A candidate needs to secure at least 40% marks in each paper and an aggregate of 50% in a group. Therefore, the passing mark for each CA Final paper is at least 40 marks and for a group is at least 200 marks.

So, if a student has taken the papers of both groups but got more than 50% aggregate in only 1 group, then they will be declared pass in that group only and has to give the papers of the remaining group.

Applicants who score more than 60% marks in any of the papers can claim the exemption in the Final exam of CA.

CA Final Chapter-Wise Weightage:

ICAI publishes skill-wise and section-wise weightage for all subjects of CA Final Course. This helps the students to plan their studies in a structured manner. 

In the marking scheme available under CA Final exam pattern, the whole syllabus is divided into small sections of one or more chapters. It gives the minimum and maximum percentage of preference a section will get in the question paper. With the help of this detailed marking scheme, you can decide how much time and effort you need to spend on each section of every paper.

Click Here to Read the Detailed Chapter-wise Weightage.

Hope you can find this article helpful. If you did like this Blog then Share it with your friends who are doing CA Final studies or who will be giving their CA Final exams in the near future. All The Best.


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