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CA Final Under ICAI

CA Final Level including a 2 years practical training is designed to enhance a deeper and advanced level of professional expertise on the subjects. During CA Final level, student is required to go through a paid internship/articleship of 2 years.

Admission Eligibility

To enroll in the CA Final Level, a candidate must have

  1. Passed Intermediate level (Both groups)

  2. Complete Integrated Course on Information Technology and Soft Skills (ICITSS)

Registration Deadline for CA Final Level

CA Final level registration are open all over the year. However student shall register in CA Final level at least 2 years and six before the Final level exams. CA Final exams are held similarly in January May and September. Two registration are to be done,

First: Practical training registration (Articleship)
Second: CA Final level registration

Course Structure of CA Final under ICAI

Group 1

Paper 1: Financial Reporting [100 Marks]
Paper 2: Advanced Financial Management [100 Marks]
Paper 3: Advanced Auditing, Assurance and Professional Ethics [100 Marks]

Group 2

Paper 4: Direct Tax Laws & International Taxation [100 Marks]
Paper 5: Indirect Tax Laws [100 Marks]
Paper 6: Integrated Business Solutions (Multidisciplinary Case Study with Strategic Management) [100 Marks]

Exams and Passing Criteria of CA Final ICAI

Eligibility for CA Final Exams 

A candidate appearing in the CA Final Examination must have

  1. Completed two years of practical training,

  2. Complete and qualify self paced online modules

  3. Complete Advanced Integrated Course on Information Technology and Soft Skills (AICITSS)

A candidate can appear either the both groups at a time or in one group in one examination and the other group at any subsequent examination.

 

CA Final Exams
Exams are also held generally in the first week of January, June and September. One day gap is given during the exams . Routine and centre list are published in the ICAI’s official website at least 30 days before the exams.

Passing Criteria
A candidate will be declared to have passed CA Final Level Examination only if they pass in BOTH the groups. However student can pass both the groups at once or one by one. For eg, student can pass Group 2 in one exams and sit and pass Group 1 in another exams. However the student would be declared having passed CA Final level only after passing both the groups.

A candidate will be declared to have passed in both groups simultaneously if  at one sitting

i)  a minimum of 40% in each paper of each of the group and an aggregate of 50% of all the papers of each of the groups is secured OR

ii)  a minimum of 40% in each paper of both the groups and 50% in the aggregate of all the papers of both groups taken together is secured .

A candidate shall be declared to have passed in one group if

i) At one attempt a minimum of 40 % in each paper of the group AND 
ii) 50% in the aggregate of all the papers of that group.

 

Exemption

A student who has scored 60% or more in any paper(s) but has failed in that group, shall be entitled for exemption in that particular paper(s).
The exemption shall remain valid for the next three consecutive examinations but those students who are entitled for exemption are not considered for rank.

Distinction

A student securing 75% or above, in the aggregate of both groups, at one sitting, shall be considered to have secured distinction.