ICAI CA Final Group 2 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 23, 2026 12:42 IST
ICAI prescribes the subject list for CA course. Candidates who have cleared their Inter exam and are now preparing for CA Final exam can check this page to know the subjects included in CA Final Group 2. The page also entails syllabus and exam pattern for students to start preparing for the examination. Find out chapter wise weightage and May dates

Explore this page to get the subject list for CA Final Group 2. ICAI releases all exam related details on icai.org. Candidates must know syllabus and pattern to prepare well for exam. Read below to know more.

CA Final Group 2 Subjects

CA Final Group 2 Subjects

CA Final exam is divided into two groups – CA Final Group 1 and CA Final Group 2. According to Institute of Chartered Accountants of India, there are 3 subjects/papers in each group. To clear CA Final exam, candidates have to clear both groups. The minimum qualifying marks for each paper is 40% and aggregate score is 50%. If a candidate fails in even one paper, the CA Final course level will be considered – Not Cleared. Therefore, candidates must prepare well for the exam.

Shiksha here brings you CA Final Group 2 subject list, their syllabus, exam structure, chapter-wise weightage and exam dates & timings. ICAI has already issued admit card to registered candidates for upcoming May 2026 session.

Table of contents
  • CA Final Group 2 Subject List
  • ICAI CA Final Group 2 Syllabus
  • CA Final Group 2 Subjects: Exam Timings
  • ICAI CA Final Chapter-Wise Weightage
  • CA Final Exam Pattern
  • CA Final May 2026 Exam Dates

CA Final Group 2 Subject List

There are three subjects in Group 2 of CA Final exam. Below are their names:

·       Paper 4: Direct Tax Laws & International Taxation

·       Paper 5: Indirect Tax Laws

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

Q&A Icon
Commonly asked questions
Q:   When and Where can I download CA Final May 2026 admit card?
A: 

Candidates will be able to download CA Final admit card for May 2026 at least 10 days before the exam date. Only registered candidates will be issued hall ticket to appear for exam. ICAI will conduct CA Final May exam 2026 between May 02 and May 12, 2026.

Q:   Will I receive my ICAI CA result by post?
A: 

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.

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.

ICAI CA Final Group 2 Syllabus

The syllabus for Group 2 is available on official website. Candidates preparing for the exam can check CA final syllabus 2026 in table below:

CA Final Syllabus Group 2

Chapters

Paper-4: Direct Tax Laws & International Taxation

Module 1

  • Basic Concepts
  • Incomes which do not form part of Total Income
  • Profits and Gains of Business or Profession
  • Capital Gains
  • Income from Other Sources
  • Income of Other Persons included in Assessee’s Total Income
  • Aggregation of Income, Set Off or Carry Forward of Losses
  • Deductions from Gross Total Income

Module 2

  • Assessment of Various Entities
  • Assessment of Trusts and Institutions, Political Parties and Other Special Entities
  • Tax Planning, Tax Avoidance and Tax Evasion
  • Taxation of Digital Transactions
  • Crossword Puzzle

Module 3

  • Deduction, Collection and Recovery of Tax
  • Income Tax Authorities
  • Assessment Procedure
  • Appeals and Revision
  • Dispute Resolution
  • Miscellaneous Provisions
  • Provisions to Counteract Unethical Tax Practices
  • Tax Audit and Ethical Compliances
  • Questions based on Significant Select Cases
  • Crossword Puzzle

Module 4

  • Non Resident Taxation
  • Double Taxation Relief
  • Advance Rulings
  • Transfer Pricing
  • Fundamentals of BEPS
  • Application and Interpretation of Tax Treaties
  • Overview of Model Tax Conventions
  • Latest Developments in International Taxation
  • Annexure
  • Crossword Puzzle

Paper-5: Indirect Tax Laws

Module 1

  • Supply under GST
  • Charge of GST
  • Place of Supply
  • Exemptions from GST
  • Time of Supply
  • Value of Supply

Module 2

  • Input Tax Credit
  • Registration
  • Tax Invoice, Credit and Debit Notes
  • Accounts and Records; E-way Bill
  • Payment of Tax
  • Electronic Commerce Transactions
  • Returns

Module 3

  • Import and Export Under GST
  • Refunds
  • Job Work
  • Assessment and Audit
  • Inspection, Search, Seizure and Arrest
  • Demands and Recovery
  • Liability to Pay in Certain Cases
  • Offences and Penalties and Ethical Aspects under GST
  • Appeals and Revision
  • Advance Ruling
  • Miscellaneous Provisions
  • Customs and FTP

Module 4

  • Levy of and Exemptions from Customs Duty
  • Types of Duty
  • Classification of Imported and Export Goods
  • Valuation under the Customs Act, 1962
  • Importation and Exportation of Goods
  • Warehousing
  • Refund
  • Foreign Trade Policy

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

Case Studies

Check Out: CA Final Group 1 Subjects

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CA Final Group 2 Subjects: Exam Timings

The exam timing for CA Final group 2 subjects is shared below:

Group 2 Papers

Exam Timings

Paper 4

2:00 PM to 5:00 PM

Paper 5

2:00 PM to 5:00 PM

Paper 6

2:00 PM to 6:00 PM

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ICAI CA Final Chapter-Wise Weightage

To help students get an idea of which topic to focus more, ICAI releases chapter-wise weightage for each paper on official website. Click on link shared below to download CA Final Chapter-wise Weightage.

CA Final Chapter Wise Weightage

CA Final Exam Pattern

The exam structure for CA course is defined by Institute of Chartered Accountants of India. CA aspirants looking forward to complete their course can check below for CA Final exam pattern:

CA Final Papers

Subjective

Objective

Paper 4 Multi-disciplinary case study with Strategic Management

70 Marks

30 Marks

Paper 5 Direct Tax Laws and International Taxation

70 Marks

30 Marks

Paper 6 Indirect Tax Laws

70 Marks

30 Marks

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CA Final May 2026 Exam Dates

Below is the exam schedule for CA Final 2026 exam for May session:

Group

Exam Date

Group I 2nd, 4th & 6th May 2026
Group II 8th, 10th & 12th May 2026

Read More:
How to clear CA Final in 4 months?

How to Score Good Marks in CA Final Exam?

Q&A Icon
Commonly asked questions
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.

Q:   What are the prohibited items in the CA Final exam centre?
A: 

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
Q:   What if I don't clear the CA Final course? Can I reappear for the exam?
A: 

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.

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About the Author
author-image
Nupur Jain
Senior Executive - Editorial

Nupur Jain started with a passion for educational content writing, which soon grew into a meaningful journey of helping students through reliable guidance. A commerce graduate from Delhi University, she has spent ov

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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