What is the difficulty level of ICAI CA Final exams?

The difficulty level of CA Final exams is the highest among all the as the course is vast and extensive. The CA Final exam includes papers such as Corporate & Economic Laws Part I: Corporate Law, Economic Laws, Strategic Cost Management and Performance Evaluation, Direct Tax Laws & International Taxation, Goods and Services Tax, Direct Tax Laws & International Taxation, etc. which are tough to crack. The pass percentage of CA Final exams is low as low as 25 per cent in a particular session and students need multiple attempts to clear this level. Even after completing the CA Foundation and CA Intermediate levels, candidates find it tough to clear the CA Final level.

Can I crack CA Final by self-study?

It is not easy to crack CA Final by self study as one needs guidance and mentorship at various stages of preparation. Most of the CA students opt for coaching as it helps them study in a disciplined and dedicated manner. However, one can also crack the CA Final course level by self-study, if they are determined, dedicated and disciplined in their preparation. Also refer to the study material provided by the ICAI. To prepare by self study, one will need to first set clear goals, make a study time table and prioritise subjects. They will need to allocate a good number of hours daily to study. Practice test and revision are integral part of exam preparation, so the practice a good number of previous years question papers and sample papers.

I have forgotten my ICAI login password? How do I download CA result?

If you’ve forgotten your login password for ICAI account, don't worry. You can change the password by using forgot password option. To recover your password or create a new password for ICAI login, you can go to the login option on the homepage of official website, click on ‘forgot password’ option and follow the instructions. The new password will be created and you can use the new password, for downloading your result, merit list or filling the forms. Keep the password safe or note it down so that you don’t have to keep changing it for every login attempt.

I had created a ICAI CA login ID earlier. Can I use the same to fill the form again?

Yes, in case you have created login from November / December 2016 CA exam onwards, you don’t need to recreate the login even if you have converted to New Course. You can log in with your credentials and avail the services offered by the ICAI. In fact, once you have created a login ID for the CA course, be it at the time of registering for the CA Foundation course after Class 10 or 12, or at the time of registering for CA Intermediate after graduation, you will not have to create a login ID again for rest of the course levels and activities.

How many subjects are there in CA Final?

CA Final has six papers in both course groups (New scheme and Old scheme). Here are the paper topics for CA Final Group 1 and CA Final Group 2. CA Final Group 1: Financial Reporting, Strategic Financial Management, Advanced Auditing and Professional Ethics, Corporate and Economic Laws, Strategic Cost Management and Performance Evaluation, Risk Management, Financial Services and Capital Markets, International Taxation, Economic Laws, Global Financial Reporting Standards, Multidisciplinary Case Study, Direct Tax Laws and International Taxation and Indirect Tax Laws. CA Final Group 2: Financial Reporting, Strategic Financial Management, Advanced Auditing and Professional Ethics, Corporate and Allied Laws, Advanced Management Accounting, Information Systems Control and Audit, Direct Tax Laws, Indirect Tax Laws

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

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.

What is the passing marks in CA Final?

The passing marks for CA Final is minimum of 40 per cent aggregate in each individual subject and 50 per cent aggregate of all the subjects at one sitting in either both the groups or a single group. Candidates who do not score the minimum percentage, have to take the exam again in the next cycle. Students can make as many attempts as they can because, to complete the Chartered Accountancy course, one needs to clear all the course levels with passing marks. The CA course is of a very high difficulty level and even the toppers manage to score not more than 70-75 per cent. A large number of students cannot clear a course level in one go. The pass percentage hovers around 25 to 30 percent.

What is the syllabus of ICAI CA Final course?

CA Final is the last course level but the toughest one. The syllabus of ICAI CA Final course includes the following topics: Financial Reporting Strategic Financial Management Advanced Auditing and Professional Ethics Corporate and Economic Laws Strategic Cost Management and Performance Evaluation Risk Management Financial Services and Capital Markets International Taxation Economic Laws Global Financial Reporting Standards Multidisciplinary Case Study Direct Tax Laws and International Taxation Indirect Tax Laws The minimum passing marks in this course level is all 40 per cent per paper.

What after completing CA Final course?

After completing CA Final course, students can start independent practice or join an auditing firm as chartered accountant or analyst. If they join an auditing firm or a company, then they can seek full-time employment. Top job options for certified CAs are Finance Manager, Tax Manager, Certified Public Accountant, Teacher, Civil or Government Service, to name a few. They can also go for other professional courses such as MBA/PGDM to make a career in corporate finance. If one wishes to start independent practice, they need to set up a firm as a sole-proprietorship or in partnership. Also Read: CA career scope and job profiles

CA Final 2025: Exam Dates (September/January); Registration, Syllabus, Mock Test, Pattern & Question Papers

118 Students Q&A

Registration - 3 Nov '25 - 16 Nov '25

Updated on Sep 30, 2025 15:58 IST

By Vipra Shrivastava, Senior Manager - Content

CA Final January 2026 dates have been announced. Registration for January 2026 exam will begin from November 3, 2025. Students who are eligible for the CA Final January exam can register for it at the eservices website. The ICAI has also announced conduct of mock tests and live virtual classes for students. These will be held in November and December 2025. Read here all about CA Final exam 2025.

Table of content

What is CA Final Exam?
CA Final Exam Dates 2025
CA Final Exam 2025: Highlights
ICAI CA Final Eligibility Criteria 2025
ICAI CA Final Exam Process

What is CA Final Exam?

CA Final Exam Dates 2025

Take a look at the table below for the complete schedule of CA Final 2025 exam

Dates	Upcoming Exam Dates
03 Nov ' 25 - 16 Nov ' 25	CA Final Exam Registration Jan 2026
17 Nov ' 25 - 19 Nov ' 25	CA Final Exam Registration Jan 2026 (with late fee)
20 Nov ' 25 - 22 Nov ' 25	CA Final Exam Registration Jan 2026 Form correction
05 Jan ' 26	CA Final Exam Jan 2026 Group I Paper 1
07 Jan ' 26	CA Final Exam Jan 2026 Group I Paper 2
09 Jan ' 26	CA Final Exam Jan 2026 Group I Paper 3
11 Jan ' 26	CA Final Exam Jan 2026 Group II Paper 4
View more Future Events (2)

Dates	Past Exam Dates
14 Sep ' 25	CA Final September 2025 exam Group II
12 Sep ' 25	CA Final September 2025 exam Group II
10 Sep ' 25	CA Final September 2025 exam Group II
View More Past Events (18)