CA (Chartered Accountant) is a professional course and its degree is awarded by the Institute of Chartered Accountants of India (ICAI).
This course is very popular because in this course students are trained in auditing, accounting and taxation. The chartered accountants are very much required in every small scale industry and large scale industries.
The Head Office of ICAI is based in New Delhi and it has its Regional offices in all the states of India. A person who is interested in registering for the CA course can either register at the Head Office of the institute or register at any of the regional office which is nearest to him.
About CA Final exam
CA Final is the last level of the CA Course and after successfully clearing this level the students get certificate for the course and the prefix of CA before their names.
Before registering for Final Course, students need to clear the balance Group (if any) of Intermediate Examination.
Students also have to successfully undergo Four Weeks Advanced Integrated Course on Information Technology and Soft skills (AICITSS) during the last two years of practical training but before appearing in the Final Examination.
One can appear in the Final Examination on completion of 2½ years Articleship. But the students, who have entered the course through the Direct Entry mode, have to complete the three years of the articleship to be eligible to appear in Final examination.
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Eligibility for CA Final Registration
The students who have cleared both the groups of CA IPCC and completed all the trainings (ICITSS/ Advanced ICITSS) and have registered himself/ herself for the Articleship are eligible to register for the CA Final examination.
You can register yourself after completing one and a half years of Articleship.
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Eligibility for CA Final Examination
1. The candidate must have passed the Intermediate/ PE-II Examination.
2. The candidate must have obtained Final Course registration number from Board of Studies Section of the concerned decentralized office of the Institute after passing the Intermediate/ PE-II Examination.
3. The candidate must have completed the practical training as is required for admission as a member or is serving the last twelve months of practical training on the first day of the month in which the examination is scheduled to be held: and
NOTE: The candidate is advised in his own interest to satisfy himself/herself that he/she is re-registered immediately for training for the excess leave period if any, as on the date of filling up the examination form and before the commencement of examination (as applicable).
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In other words a candidate must have either completed the training or must be in service as on the first day of the month in which the examination is to be held and the balance period of training must not be more than twelve months including excess leave, if any.
Registration for CA Final is valid for minimum 5 years from the date of initial registration.
It extends automatically as long as the student does not fail to appear at two consecutive attempts.
Registration will lapse immediately after 5 years if the student has failed to appear in at least one of the last two examinations conducted just before the end of five years.
A student whose registration gets lapsed will be eligible for re registration.
Such students can re-register himself/herself by paying a revalidation fee, which at present is Rs.500/-. Application for Re-registration can be downloaded from the ICAI web site.
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Application form and fees
ICAI has discontinued sale & submission of OMR examination application form with effect from Nov 2017 examinations onwards. Therefore, you have to submit CA Final exam application form online.
The step by step process for how to register for the CA Final exam has been provided below:
Ensure that you are eligible for the CA Final exam.
Fill the CA Final exam Application form that is available online at ICAI website. Enclose a few documents along with the registration form as required by ICAI.
Pay the CA Final Application Fees to ICAI.
Submit the Registration, Application form along with all enclosures. Pay the fees before the Last Date of CA Final exam registration. That is the last CA Final exam cut-off date as set by ICAI.
Remember that there is an opportunity to correct your filled up application form as well. CA Final Exam correction window is a window period set up by ICAI which allows this. This can be done online.
Once you have submitted the application form, please ensure that you check the CA Final Exam registration status of your application.
It is better that you print the CA Final registration letter while checking for the Registration status.
Documents required to be enclosed with the CA Final registration form are as follows:
Copy of ITT Training Certificate
Orientation Program Training Certificate Copy
IPCC Mark sheet attested by a Chartered Accountant
Affix a colored and latest photograph on the hard copy of the registration form.
Attested copy of the proof of Nationality, if a student is a foreigner.
Attested copy of the proof of special category certificate i.e. SC/ST/OBC or Differently abled.
Once the above formalities are completed Study Material will be dispatch to the students within one month through the Centralized Dispatch System.
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CA Final Registration Fees
Here is CA Final registration fees structure is given:
1. If you have cleared CA IPCC- (IPCC Route), then CA Final registration fee will be Rs.10000 + Rs.2000 towards articleship registration fee (if not paid earlier).
2. For conversion from CA Final old course to new course you will have to pay Rs.1100 towards new study material.
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How to check the Registration Status
Once the registration is completed, students generally get worried about whether their registration is done or not.
By following these simple steps you can check your registration status-
1. Go to the ICAI website (www.icai.org).
2. Then on the upper right corner, you will find E-services. Click on the E-services.
3. This will take you to the page where you will find “Reprint Letter”, Click on it.
4. Fill the required details.
5. This will generate letter showing your registration status.
6. This process may take 30 – 40 days to get updated. So, you have to visit the site regularly.
7. However, if the above time has passed and your registration status is not updated then you should inquire with your concerned regional office on any working day.
How to Apply for CA Final Examination
In order to apply for CA Final Nov 2018 exams, you have to log in to your account by entering your Login ID and Password.
Now, check your details appearing in the form. If details given there are correct, click on “Save and Preview” button to proceed. But if you are not satisfied with the given details then click on “Back to Form”. And once you are completely satisfied with all the details furnished in your form, click on Final Submit button to submit your Examination form.
Your application will remain not submitted until you made a successful payment of Examination fees. Hence, click on “Make payment” button.
As soon as you are done with payment, the system will automatically generate an application pdf. Download and print the application pdf for the future reference.
You have to send printout of the form by Speed Post/ Registered Post (not courier) without folding and super scribing the envelope as “Exam Application Form for Final Examination” with name of attempt so as to reach the institute before the cut-off dates. The address for posting is as under:
Deputy Secretary (Exams)
The Institute of Chartered Accountants of India
ICAI Bhawan, Indraprastha Marg,
New Delhi- 110002
Note: Only those candidates whose photograph or/and signature doesn’t appear on the pdf/ printout of CA Final application form, need to send the hard copies application form to ICAI exam division.
CA Final Examination Fees
Candidates can make the payment of application fees through Visa/ MasterCard/ Debit card/ Credit Card. The examination fee applicable for CA Final Examination is –
For Indian Centers
For Kathmandu Centers
Insurance and Risk Management (IRM)
ITL & WTO
INR 2000 per group/-
INR 1000 per group/-
International Taxation- Assessment Test
Late fees for submission of application form after last date but before 4th Sept is Rs.600/- (for Indian / Kathmandu Centers) and US$10 (for abroad centers) as decided by the council.
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Syllabus for CA Final
CA Final has total 8 subjects divided into two groups of 4 each. Students have to achieve at least 40% in each Subject & Aggregate of 50% in order to pass the examination.
PAPER – 1: FINANCIAL REPORTING
Application of Existing Accounting Standards 15, 21, 23, 25, 27 and 28 (The students will also be required to apply other Accounting Standards if applicable in any of the questions).
Application of Guidance Notes issued by ICAI on specified accounting aspects.
Framework for Preparation and Presentation of Financial Statements
Application of Indian Accounting Standards (Ind AS)
Consolidated and Separate Financial Statements (as per Ind AS)
Application of Industry specific and Transaction Specific Indian Accounting Standards
Business Combinations and Accounting for Corporate Restructuring (including demerger)
Accounting and Reporting of Financial Instruments
Accounting for Share Based Payment
Analysis of Financial Statements
Accounting for Carbon Credits
Accounting for E-commerce
Emerging trends in Reporting
PAPER – 2: STRATEGIC FINANCIAL MANAGEMENT
Financial Policy and Corporate Strategy
Indian Financial System
Derivatives Analysis and Valuation
Foreign Exchange Exposure and Risk Management
International Financial Management
Interest Rate Risk Management
Mergers, Acquisitions and Corporate Restructuring
International Financial Centre (IFC)
Small & Medium Enterprises
PAPER – 3: ADVANCED AUDITING AND PROFESSIONAL ETHICS
Auditing Standards, Statements and Guidance Notes
Audit Planning, Strategy and Execution
Risk Assessment and Internal Control
Special aspects of Auditing in an Automated Environment
Audit of Limited Companies
Audit Reports & Certificates for Special Purpose Engagement
Audit Committee and Corporate Governance
Audit of Consolidated Financial Statements
Special features of audit of Banks, Insurance & Non-Banking Financial Companies, Audit under Fiscal Laws
Special Audit Assignments
Audit of Public Sector Undertakings
Liabilities of Auditors
Internal Audit, Management and Operational Audit
Due Diligence, Investigation and Forensic Audit
Peer Review and Quality Review
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PAPER – 4: CORPORATE AND ECONOMIC LAWS
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 Securitization 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
PAPER – 5: STRATEGIC COST MANAGEMENT AND PERFORMANCE EVALUATION
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 Evaluation 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
PAER-C: CASE STUDY
Covering course concepts
PAPER – 6A: RISK MANAGEMENT
1. Introduction to risk
2. Source and evaluation of risks
3. Risk management
4. Quantitative analysis
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
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. A. Banking- Management
B. 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. SEBI Guidelines
PAPER – 6C: INTERNATIONAL TAXATION
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 – An Overview
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
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
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
This paper will include Case Studies covering the following areas:
1. Financial Accounting and Reporting
2. Audit and Assurance
4. Finance and Financial Management
5. Management Accounting
6. Corporate Laws
7. Business Strategy and Management
PAPER – 7: DIRECT TAX LAWS AND INTERNATIONAL TAXATION
Part I: Direct Tax Laws (70 Marks)
Law and Procedures under the Income-tax Act, 1961,
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
Part-I: Goods and Services Tax (75 Marks)
1. Goods and Services Tax (GST) Law as contained in the Central Goods and Services Tax (CGST) Act, 2017 and Integrated Goods and Services Tax (IGST) Act, 2017
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 Admit Card
Admit cards with photographs and signatures of the candidates & Instruction to examinees will also be hosted on icaiexam.icai.org.
generally 21 days prior to the commencement of the examination. Candidates may print their admit cards from the website. No physical admit card will be sent to any candidate.
For downloading/printing of the admit cards from the above mentioned website, candidates will have to log-in to the site icaiexam.icai.org and print the admit card from their dashboard.
For downloading/printing of the admit cards, candidates will have to login to their Single-Sign On account at icaiexam.icai.org as under:
1. Visit http://icaiexam.icai.org
2. Login using your Login ID (i.e. Registration Number) and password.
3. Click on link in front of Admit Card view.
4. Now, that you have the admit card on your screen, check all the details on it.
5. Thereafter, download the admit card and take at least two colored print out of the same in an A4 sized sheet.
What if the data in the CA Final admit card is incorrect?
If there is any mistake in the admit card, or there is no match in the information you have provided and that which is available in the admit card, then you may contact the Helpline numbers (0120-3054 851, 3054 852, 5054 853, 4953 751, 4953 752, 4953 753, 4953 754 or Fax Number 0120 3054 841, 3054 843 immediately, by quoting the registration number, Barcode number of the examination form, receipt number issued by the regional office(s), if any, Center opted with Zone applicable, telephone number, fax number, etc. for prompt action.
Changing the exam center after the issuance of the CA Final admit card
You can change the exam center even after the admit card is issued to you. Candidates need to practice their center change option online by paying an amount of Rs.1000. However, no fresh admit card will be issued thereafter. Candidates have to appear in the changed examination center along with the approval letter/ Email sent to them.
Important points in this regard:
Candidate will also be allowed to change the center opted i.e. from Indian Centers to the Overseas Centers by paying the difference in examination fee plus the fee of Rs.1,000.
Candidate will be required to upload a scanned copy of a handwritten/ typed application for change of Center/ Medium duly signed by them.
Upon submission of the request, the candidate will get a Successful Submission confirmation on the screen.
What to do if you have misplaced your login password?
Now it is important to have the login password to be able to access the admit card of the CA Final examination. Now if you have misplaced your login password, you can retrieve the same. Below are the steps on how to retrieve the password:
1. Click on the Forgot password link on the login page.
2. Next, select the option via which you want to retrieve your password.
Examination Analysis- Toughness Level
CA Final examination requires the students to have deep knowledge about the subjects they are studying as it is the last level of the course and it is the decisive point also.
You need to have complete understanding the concepts and should also know how to apply the concepts practically at this level.
The Final examinations are the toughest examination of the course.
Many times students lose focus as there is a gap of three years between the IPCC examination and the Final examination.
The three years of the Articleship are practical and thus you are not required to study much but you have to learn the practical aspect of the course. This gap of three years makes students distracted from their studies.
Also the taxation subject has some small changes every year and sometimes students find it hard to maintain the continuity of study in the subject due to the changes.
CA Final Result Analysis
In May 2018, CA Final examinations were held in both Existing Scheme and Revised Schemes. The number of students appearing for the examination and number of students who passed in the examination has decreased a little bit.
The percentage of students passing Group 1 examination has increased in comparison to previous years while the percentage of students to passed in Group 2 and percentage of students who passed in both the groups has decreased.
CA Final (Existing Scheme) Examination Result May 2018
Candidates applied for
Number of candidates appeared
Number of candidates passed
Percentage of pass
Group- II only
Passed Both Groups
CA Final (Revised Scheme) Examination Result May 2018
Candidates applied for
Number of students appeared
Number of students passed
Percentage of pass
Passed Both Groups
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The number and percentage of students passing the examination is lower under the Revised Scheme of study.
ICAI intentionally maintains quite a lower passing percentage in order to maintain the quality and value of the designation and work needed by the CAs to be performed.
But the results have been decreasing in the current years as compared to the previous years.
Various FAQs about CA Final Examination
In order to answers the queries which may arise in the mind of stakeholders with respect to Revised Scheme, FAQs have been framed to answer all the questions for students and other stakeholders.
1. When can I register for the Final Course under the Revised Scheme?
Answer: The registration under the Revised Scheme for the Final Course will start from July 1, 2017.
2. When can I appear for the Final Examination under the Revised Scheme?
Answer: Under the Revised Scheme, you can appear for the Final examination during the last six months of Practical Training and after successfully completing Four Weeks Advanced Integrated Course on Information Technology and Soft Skills (ICITSS)
3. What is the duration of Practical Training?
Answer: Three years
4. If I have registered for Final (existing scheme) before 30th June, 2017 will I be allowed to switch over to Final (revised scheme) at a later stage?
Answer: At any point of time, you can switch over to Final (revised) Course.
5. Which is the last examination of Final (existing) Course?
Answer: November, 2020 will be the last examination of Final (existing) course.
6. How many parallel attempts will be given to students under CPT-Foundation, IPCC-Intermediate and Final (existing) –Final (revised)?
Answer: Number of parallel attempts for CPT-Foundation, IPCC-Intermediate and Final (existing)–Final (revised) will be 3, 3 and 6 respectively.
7. Can I register for articleship/ practical training after clearing only 2nd group of Intermediate instead of the old regime of mandatory passing 1st Group of IPCC before being eligible for enrolling under articleship/practical training?
Answer: Yes, the same has been changed and you may register for practical training after passing either of any of the group or both the groups of Intermediate.
8. What are Integrated Course on Information Technology and Soft Skills (ICIITSS) and Advanced Integrated Course on Information Technology and Soft Skills (Advanced ICITSS)?
Answer: ICITSS (OC & ITT) is combination of Information Technology Training (ITT) and Orientation Course (OC) and Advanced ICITSS (GMCS & Advanced ITT) is combination of General Management Communication Skills (GMCS) and Advanced ITT.
ICITSS and Advanced ICITSS have become effective from 1st July 2017 and are of 4 weeks each.
9. I have undergone OC & ITT/ GMCS & ADVANCED ITT under existing scheme; do I need to undergo ICITSS/ Advanced ICITSS even if I continue with the Existing scheme/ if I switch to Revised Scheme?
Answer: No, a student who has already undergone OC & ITT/ GMCS & ADV. ITT will not be required to undergo that course again.
10. Will the students get a certificate after the successful completion of the course?
Answer: The students will get a certificate from the concerned POU after successful completion of the course.
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