CA Final Exam Dates 2026 (OUT): CA Final January 2026 Exam and Registration Schedule

Usually, an individual takes about 3 to 5 attempts to clear the CA Final exam. The course level is too difficult to crack in the first attempt. The overall CA Final pass percentage of any session is usually between 20-25 percent only. It is mainly due to the fact that one needs to clear both groups of the CA Final course. The vastness of CA Final syllabus makes it difficult to crack it in the first attempt.

Yes, students need to carry an ID proof along with the CA Final admit card on the exam day. The ID proof should be issued by the government of India. Given below are the ID proofs that the student can carry along with the CA Final exam admit card. Candidates can carry an original copy of any of these:

·       Aadhaar card

·       Voter ID card

·       PAN card

·       Passport

·       Driving license

CA Final exam had been conducted twice in a year. From 2025 onwards the CA Final exam will be held in September as well. Thus, going forward, there will be three CA Final sessions in a year - January, May and September.

Eligibility criteria for the session depends on candidate's current stage in the CA course. Candidates can repeat the papers in the next session only if he/she meets the criteria. Registration for CA Final May exams start in March and for CA Final September exams, it starts in August. The window to register for CA Final January exam will open in November.  

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

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.

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.