ICAI CA Final Group 1 Subjects: Syllabus, Pattern, Weightage, Exam Timings

CA Final 2026 ( CA Final )

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CA Final May 2026 exam

2 May '26 - 12 May '26

Nupur
Nupur Jain
Senior Executive - Editorial
Updated on Apr 22, 2026 17:25 IST
Do you know how many subjects are there in CA Final Group 1? Explore this page to get the list of papers in first group of ICAI CA Final exam. Find out the syllabus, pattern, chapter-wise weightage and exam timings of each paper in Group 1. ICAI has released exam dates for CA Final May 2026 exam on official website.

CA aspirants can explore this page to know CA Final Group 1 subjects. ICAI releases the list of subjects, their syllabus, exam pattern, study material, weightage, etc., on its official website.

CA Final Group 1 Subjects

CA Final Group 1 Subjects

CA Final Group 1 Subjects: The Institute of Chartered Accountants of India offers 3 subjects in Group 1 of CA Final exam. Candidates who wish to become a professional Chartered Accountant must clear all papers of the examination in both groups. For upcoming session, ICAI has released the important details, guidelines, exam dates and study material for candidates to prepare well for the exam. ICAI CA Final May 2026 exam will be conducted between May 02 and May 12, 2026, in offline mode. Candidates who registered for the exam by last date have been issued CA Final admit card on SSP portal.

Table of contents
  • CA Final Group 1 Subject List
  • ICAI CA Final Group 1 Syllabus
  • CA Final Group 1 Subjects: Exam Timings
  • CA Final Group 1 Chapter-Wise Weightage
  • CA Final Group 1 Exam Pattern

CA Final Group 1 Subject List

There are three subjects in Group 1 of CA Final exam. Check below to know their names:

·       Paper 1: Financial Reporting

·       Paper 2: Advanced Financial Management

·       Paper 3: Advanced Auditing, Assurance and Professional Ethics

ICAI CA Final Group 1 Syllabus

The Institute of Chartered Accountants of India has released syllabus for CA Final exam. Check out below table to know chapter-wise topics in CA Final Group 1 subjects.

CA Final Syllabus Group I

Chapters

Paper-1: Financial Reporting

  • Introduction to Indian Accounting Standards
  • Conceptual Framework for Financial Reporting under Indian Accounting Standards (Ind AS)
  • Ind AS on Presentation of General Purpose Financial Statements
  • Ind AS on Measurement based on Accounting Policies
  • Ind AS 115 “Revenue from Contracts with Customers”
  • Annexure: Division II of Schedule III to the Companies Act, 2013
  • Ind AS on Assets of the Financial Statements
  • Other Indian Accounting Standards
  • Ind AS on Liabilities of the Financial Statements
  • Ind AS on Items impacting the Financial Statements
  • Ind AS on Disclosures in the Financial Statements
  • Accounting and Reporting of Financial Instrument
  • Ind AS 103 “Business Combinations”
  • Consolidated and Separate Financial Statements of Group Entities
  • Ind AS 101 “First-time Adoption of Ind AS”
  • Analysis of Financial Statements
  • Professional and Ethical Duty of a Chartered Accountant
  • Accounting and Technology

Paper-2: Advanced Financial Management

  • Financial Policy and Corporate Strategy
  • Risk Management
  • Advanced Capital Budgeting Decisions
  • Security Analysis
  • Security Valuation
  • Portfolio Management
  • Securitization
  • Mutual Funds
  • Derivatives Analysis and Valuation
  • Foreign Exchange Exposure and Risk Management
  • International Financial Management
  • Interest Rate Risk Management
  • Business Valuation
  • Mergers, Acquisitions and Corporate Restructuring
  • Startup Finance

Paper-3: Advanced Auditing, Assurance and Professional Ethics

Module 1

  • Quality Control
  • General Auditing Principles and Auditors Responsibilities
  • Audit Planning, Strategy and Execution
  • Materiality, Risk Assessment and Internal Control
  • Audit Evidence
  • Completion and Review
  • Reporting

Module 2

  • Specialised Areas
  • Audit-related Services
  • Review of Financial Information
  • Prospective Financial Information and Other Assurance Services
  • Digital Auditing & Assurance
  • Group Audits
  • Special Features of Audit of Banks & Non-Banking Financial Companies

Module 3

  • Overview of Audit of Public Sector Undertakings
  • Internal Audit
  • Due Diligence, Investigation & Forensic Accounting
  • Emerging Areas: Sustainable Development Goals (SDG) & Environment, Social and Governance (ESG) Assurance
  • Professional Ethics & Liabilities of Auditors

Also Check:
How to clear CA Final in 4 months?

How to Score Good Marks in CA Final Exam?

Q&A Icon
Commonly asked questions
Q:   Is there sectional time limit in ICAI CA exams?
A: 

No, there is no sectional time limit in ICAI CA exam. Candidates have to answer all sections within given time. CA Final exam for Paper 1 to 5 is of 3 hours each and Paper 6 is of 4 hours. During this time, they have to answer all the subjective and MCQs.

 

Q:   What are the papers in ICAI CA Final exam?
A: 

ICAI CA Final course is divided into two groups. Each group has three papers. Check below for list:

GROUP I

Paper-1: Financial Reporting

Paper-2: Advanced Financial Management

Paper-3: Advanced Auditing, Assurance and Professional Ethics

GROUP II

Paper-4: Direct Tax Laws & International Taxation

Paper-5: Indirect Tax Laws

Paper-6: Integrated Business Solutions (Multidisciplinary Case Study with Strategic Management) 

Q:   How are marks distributed in CA Final exam?
A: 

There are 6 papers divided into two groups in CA Final exam. These are Financial Reporting, Advanced Financial Management (AFM), Advanced Auditing and Professional Ethics, Multi-disciplinary case study with Strategic Management, Direct Tax Laws and International Taxation and Indirect Tax Laws. According to CA Final pattern, each paper will have subjective questions of 70 marks and objective questions of 30 marks.

CA Final Group 1 Subjects: Exam Timings

The exam duration for CA Final groups 1 subjects is as follows:

Group 1 Papers

Exam Timings

Paper 1

2:00 PM to 5:00 PM

Paper 2

2:00 PM to 5:00 PM

Paper 3

2:00 PM to 5:00 PM

CA Final Group 1 Chapter-Wise Weightage

ICAI has released chapter-wise weightage for all CA Final papers on official website. Click on direct link shared below to official PDF:

CA Final Chapter Wise Weightage 

CA Final Group 1 Exam Pattern

Students preparing for ICAI CA Final exam for upcoming session can check CA Final exam pattern for Group 1 subjects in space below:

CA Final Papers

Subjective

Objective

Paper 1 Financial Reporting

70 Marks

30 Marks

Paper 2 Advanced Financial Management (AFM)

70 Marks

30 Marks

Paper 3 Advanced Auditing and Professional Ethics

70 Marks

30 Marks

Q&A Icon
Commonly asked questions
Q:   How tough is it to clear CA Final in first attempt?
A: 

CA Final is a very high difficulty level exam and it is very, very tough to clear in the first attempt. The pass percentage of CA Final is usually 25-30 percent in every session so one can understand how difficult is it to actually clear the CA Final papers in first attempt. Any student usually needs 2-3 attempts to clear the CA Final exam.

Note: The minimum qualifying marks for CA Final exam is 40% in each paper and overall 50%.

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Answered 2 weeks ago

According to recent official notice released by ICAI, the CA Final examination will conducted twice a year - May and November. This decision has been made for CA Final examination from May 2026 onwards.

N

Nupur Jain

Contributor-Level 6

Answered a month ago

Check below for overseas centre's exam fee for CA Final exam:

For Overseas Centre (s) – Excluding Kathmandu and Bhutan Centres

Single Group

USD 325

Both Groups

USD 550

For Kathmandu and Bhutan Centres

Single Group

INR 2,200

Both Groups

INR 4,000

N

Nishtha Singh

Contributor-Level 6

Answered a month ago

ICAI releases CA Final scorecard on icai.nic.in. Candidates will have to enter their registration number and roll number to download result.

S

Sumridhi Bisht

Contributor-Level 6

Answered a month ago

Candidates can find below mentioned details in their CA Final scorecard:

  • Candidate's name, gender, category, DOB
  • Candidate's photo
  • Course/exam name
  • Examination session/year
  • Roll number of the candidate
  • Course group name
  • Paper and their scores
  • Result status - pass/fail
  • Grand total marks

A

Atul Singh

Contributor-Level 6

Answered a month ago

Yes, candidates can also check their CA Final result via SMS. They have to enter following message on given number.

CA Final course

Details for SMS

For Final Examination (Old Syllabus)

CAFNLOLD (space) Roll Number and send SMS to 57575

For Final Examination (New Syllabus)

CAFNLNEW (space) Roll Number and send SMS to 57575

S

Shiksha Vimal

Contributor-Level 6

Answered a month ago

Once ICAI releases result for CA Final exam for any session, candidates will have to enter their Registration Number and Roll Number on result link.

Y

Yatendra Choudhury

Contributor-Level 6

Answered a month ago

ICAI has released the toppers list of CA Final Jan 2026. 

AIR

CA Final Topper Name

Marks and Percentage

1Diksha Goyal

486 Marks and 81%

2Anirudh Garg452 Marks and 75.33%
3

Rishab Jain

Dhruv Dembla

451 Marks and 75.17%

451 Marks and 75.17%

Y

Yatendra Singh

Contributor-Level 6

Answered a month ago

ICAI has declared CA Final Jan pass percentage 2026, along the release of result. Candidates who appeared for the exam can download their scorecard by logging in with registration number and roll number.

CA Final Group

Candidates appeared

Candidates passed

Pass percentage

Group 1

536521128221.03%

Group 2

3816937269.76%

Both Groups

22293244610.97%

N

Nupur Jain

Contributor-Level 6

Answered a month ago

The difficulty level of ICAI CA exams is as follows:

CA Level

Difficulty Level

CA Foundation

Tough

CA Intermediate

Tough

CA Final

the toughest

S

Shailja Singh

Contributor-Level 6

Answered a month ago

According to ICAI, a candidate has to score a minimum of 40% in each subject and an aggregate of 50% in all subjects to clear CA Final exam. In case, they score 60 or more marks in one subject and fails in another, they can apply for exemption.

S

Sumridhi Bisht

Contributor-Level 6