ICAI CA Final Group 2 Subjects: Syllabus, Pattern, Weightage, Exam Timings

Candidates will be able to download CA Final admit card for November 2026 at least 10 days before the exam date. Only registered candidates will be issued hall ticket to appear for exam.

The CA result, scorecard or merit list can be accessed online only. Apart from direct download via login, there is a provision to obtain CA result via email. The provision of obtaining results via email was introduced in 2022. To get result via email, candidates have to submit a request on the ICAI website as per the schedule announced by the exam authorities.

These processes have been put in place for the convenience of candidates as a soft copy of the scorecard is saved in the student dashboard and they can download it as soon as it is announced or whenever they need. Online announcement of result is quick and safe.

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.

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.

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) 

Candidates are not allowed to take following items with them to CA Final exam centre:

• Mobile phone, earphones and other such electronic item
• Book, notebooks, loose paper
• Any stationary item other than a ball point pen
• Jewellery and valuables

If a candidate is unable to clear the CA Final course exam in the first attempt, they can reappear. The initial registration for Final Course is valid for five years, which means each candidate gets 10 attempts. After five years, they can register again for the next five years. The certificate to practice Chartered Accountancy as a profession is given to any student by the ICAI only after they clear the final level. Irrespective of the number of attempts they have made to clear it. Until they clear the CA Final level and get the certificate, they cannot practice as a professional.

The exam pattern of every CA course is prescribed by the Institute of Chartered Accountants of India (ICAI). The agency is responsible for designing the CA courses and conducting the examinations as well as awarding the CA certification in India for professional practice. They also decide the exam mode, duration, timing, questions, marking scheme, passing marks and test process. Once the candidate completes the CA course from ICAI, they are ready to practice Chartered Accountancy professionally. 

The paper-wise pattern of CA course levels is different from each other. Some papers are of 2 hours duration whereas some are of 3 hours duration.

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.