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 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.
- 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)
Commonly asked questions
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.
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.
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
Module 2
Module 3
Module 4
|
| Paper-5: Indirect Tax Laws |
Module 1
Module 2
Module 3
Module 4
|
| Paper-6: Integrated Business Solutions (Multidisciplinary Case Study with Strategic Management) |
Case Studies |
Check Out: CA Final Group 1 Subjects
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 |
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?
Commonly asked questions
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.
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.

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Student Forum
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
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
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
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
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
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
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 |
|---|---|---|
| 1 | Diksha Goyal | 486 Marks and 81% |
| 2 | Anirudh Garg | 452 Marks and 75.33% |
| 3 | Rishab Jain Dhruv Dembla | 451 Marks and 75.17% 451 Marks and 75.17% |
Y
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 | 53652 | 11282 | 21.03% |
Group 2 | 38169 | 3726 | 9.76% |
Both Groups | 22293 | 2446 | 10.97% |
N
Contributor-Level 6
Answered a month ago
The difficulty level of ICAI CA exams is as follows:
CA Level | Difficulty Level |
|---|---|
Tough | |
Tough | |
the toughest |
S
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
Contributor-Level 6
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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