CA Final Exam Pattern 2026: Check Section-wise Paper Pattern & Format Here
CA Final 2026 ( CA Final )
CA Final November 2026 registration
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CA Final exam pattern has been prescribed by the ICAI. As per the latest pattern, CA Final exam has six papers (3 each in Group I and Group II). CA Final exam is conducted in pen and paper based test mode. A key highlight of the latest CA Final exam pattern is that Paper 6 is now open book and case study oriented. There will be five case studies, each carrying 25 marks in CA Final Paper 6. Students are required to attempt four of them. Check all about CA Final pattern 2026 below.
- CA Final Exam Pattern Highlights
- CA Final Exam 2026 Paper-Wise Weightage
- CA Final Pattern 2026: Total Marks
- CA Final Exam 2026 Important Topics
- FAQs on CA Final Exam
CA Final Exam Pattern Highlights
Check the table below for key highlights of CA Final exam pattern 2026:
| CA Final Exam 2026 |
Details |
|---|---|
| Exam Name |
CA Final |
| Exam Conducting body |
ICAI |
| Mode of Exams |
Pen and paper mode |
| Exam Frequency |
Thrice in a year
|
| Total Marks per Paper |
100 |
| Passing Marks |
40 per cent per paper 50 per cent overall |
| Level of Difficulty |
Tough |
| Number of Attempts Allowed |
Multiple |
Note: To be certified as a Chartered Accountant, candidates have to clear both CA Final groups.
CA Final Exam Duration
ICAI CA Final exam is conducted in the afternoon. Papers 1 to 5 are of 3 hours, whereas Paper 6 is of 4 hours. There is no break in between. Check CA Final exam timings below.
| CA Final Exam 2026 |
Paper (s) |
Exam Timings |
|---|---|---|
| CA Final (New Scheme) |
Paper 1 to 5 |
2:00 PM to 5:00 PM (each paper) |
| Paper 6 (Elective) |
2:00 PM to 6:00 PM |
Also Read:
CA Final Exam 2026 Paper-Wise Weightage
Find the subject-wise weightage for each paper of CA Final exam in both groups in table below:
| Section | Weightage |
|---|---|
| Paper 1 (Financial Reporting) | |
| Section 1 | 10% - 15% |
| Section 2 | 5% - 10% |
| Section 3 | 15% - 25% |
| Section 4 | 15% - 20% |
| Section 5 | 10% - 15% |
| Section 6 | 10% - 20% |
| Section 7 | 5% - 10% |
| Section 8 | 5% - 10% |
| Paper 2 (Advanced Financial Management) | |
| Section 1 | 8% - 15% |
| Section 2 | 20% - 30% |
| Section 3 | 20% - 30% |
| Section 4 | 20% - 25% |
| Section 5 | 10% - 15% |
| Section 6 | 2% - 5% |
| Paper 3 (Advanced Auditing, Assurance and Professional Ethics) | |
| Section 1 | 45% - 55% |
| Section 2 | 3% - 6% |
| Section 3 | 17% - 24% |
| Section 4 | 3% - 6% |
| Section 5 | 17% - 24% |
| Paper 4 (Direct Tax Laws & International Taxation) | |
| Section 1 | 40% - 45% [20%-23% weightage for item (i) and 20%- 22% weightage for (ii), (iii) and (iv) together] |
| Section 2 | 20% - 30% |
| Section 3 | 30% - 35% |
| Paper 5 (Indirect Tax Laws) | |
| Part I (Goods and Services Tax) | |
| Section 1 | 45% - 65% |
| Section 2 | 10% - 30% |
| Section 3 | 0% - 5% |
| Section 4 | 15% - 30% |
| Part II (Customs & FTP) | |
| Section 1 | 45% - 65% |
| Section 2 | 20% - 45% |
| Section 3 | 10% - 20% |
Download: CA Final Chapter Wise Weightage
Note: According to official website, "A deviation of maximum ±5% in the specified section-wise weightage is permitted."
CA Final Pattern 2026: Total Marks
CA Final course also consists of two schemes – New Scheme and Old Scheme and two groups – Group I and Group II. Given below is the CA Final exam total marks:
CA Final Course (New Scheme): Total Marks
Students are expected to attempt maximum number of questions with accuracy. Solving all questions is not mandatory and there is no negative marking for incorrect attempts. Maximum weightage is for subjective type questions. Check below the marking scheme of CA Final course exam - New Scheme.
| CA Final Papers |
Subjective |
Objective |
|---|---|---|
| Paper 1 Financial Reporting |
70 Marks |
30 Marks |
| Paper 2 Advanced Financial Management (AFM) |
70 Marks |
30 Marks |
| Paper 3 Advanced Auditing and Professional Ethics |
70 Marks |
30 Marks |
| 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 |
Also Read:
CA Final Course (Old Scheme): Exam Pattern and Marking Scheme
Earlier, the CA Final course used to have eight papers in total. Candidates had to clear each paper with a minimum of 40 percent marks. Check below the scoring process and marking scheme of CA Final course exam - Old Scheme.
| ICAI CA Final Papers |
Level I Comprehension & Knowledge |
Level II Analysis & Application |
Level III Evaluation & Synthesis |
|
|---|---|---|---|---|
| 1 |
Financial Reporting |
5%-15% |
55%-85% |
15%-25% |
| 2 |
Strategic Financial Management |
10%-20% |
20%-40% |
50%-60% |
| 3 |
Advanced Auditing and Professional Ethics |
15%-25% |
40%-70% |
20%-30% |
| 4 |
Corporate & Economic Laws Part I: Corporate Law |
15%-25% |
40%-55% |
30%-35% |
| Part II: Economic Laws |
30%-50% |
50%-70% |
||
| 5 |
Strategic Cost Management and Performance Evaluation |
10%-15% |
45%-55% |
35%-40% |
| 7 |
Direct Tax Laws & International Taxation Part I: Direct Tax Laws |
5%-10% |
55%-75% |
20%-35% |
| Part II: International Taxation |
40%-50% |
50%-60% |
||
| 8 |
Indirect Tax Laws Part I: Goods and Services Tax |
|
|
|
| Part II: Customs & FTP |
20%-40% |
40%-70% |
10%-20% |
|
CA Final Exam 2026 Important Topics
The Institute of Chartered Accountants of India has released all important topics included in each paper of the exam in CA Final exam syllabus. As per official syllabus, below topics are crucial for students to clear CA Final Group 1 and Group 2.
CA Final 2026 Paper 1: Financial Reporting
- Introduction to Indian Accounting Standards
- Conceptual Framework for Financial Reporting under Indian Accounting Standards (Ind AS)
- Ind AS on Presentation of General Purpose Financial Statements
- Ind AS on Measurement based on Accounting Policies
- Ind AS 115 “Revenue from Contracts with Customers”
- Annexure: Division II of Schedule III to the Companies Act, 2013
- Ind AS on Assets of the Financial Statements
- Other Indian Accounting Standards
- Ind AS on Liabilities of the Financial Statements
- Ind AS on Items impacting the Financial Statements
- Ind AS on Disclosures in the Financial Statements
- Accounting and Reporting of Financial Instrument
- Ind AS 103 “Business Combinations”
- Consolidated and Separate Financial Statements of Group Entities
- Ind AS 101 “First-time Adoption of Ind AS”
- Analysis of Financial Statements
- Professional and Ethical Duty of a Chartered Accountant
- Accounting and Technology
CA Final 2026 Paper 2: Advanced Financial Management
- Financial Policy and Corporate Strategy
- Risk Management
- Advanced Capital Budgeting Decisions
- Security Analysis
- Security Valuation
- Portfolio Management
- Securitization
- Mutual Funds
- Derivatives Analysis and Valuation
- Foreign Exchange Exposure and Risk Management
- International Financial Management
- Interest Rate Risk Management
- Business Valuation
- Mergers, Acquisitions and Corporate Restructuring
- Startup Finance
CA Final 2026 Paper 3: Advanced Auditing, Assurance and Professional Ethics
| Module 1
|
Module 2
|
Module 3
|
CA Final 2026 Paper 4: Direct Tax Laws & International Taxation
| Module 1
|
Module 2
|
| Module 3
|
Module 4
|
CA Final 2026 Paper 5: Indirect Tax Laws
| Module 1
|
Module 2
|
| Module 3
|
Module 4
|
CA Final 2026 Paper 6: Integrated Business Solutions
- Multidisciplinary Case Study with Strategic Management
Note: While preparing for CA Final exam, students must practice mock tests to get used to 4 hour marathon exam. It requires mental and physical stamina to sit through a 3 hour or a 4 hour gruelling written test. One may have prepared all the chapters and units but if exhaustion sets in mid way, it will reflect in the result.
Also Read:
FAQs on CA Final Exam
Check here Frequently Asked Questions (FAQs) related to CA Final:
In the CA course, candidates can make any number of attempts until they clear a particular level. They will be eligible to register for the next level only after clearing the previous level. For example, a candidate needs to clear the CA Foundation level to be able to register for CA Intermediate. For appearing in CA Final exams, a candidate needs to clear both Foundation and Intermediate levels.
Since, the level of difficulty of this course is very high, a maximum percentage of students make multiple attempts. Candidates who decide to pursue CA course, need to make sure that they are well prepared to a marathon of studies, preparation and exams.
Hope this helps!!!
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.
The CA Final exams are conducted in the afternoon. Check the below table for timings:
Examination | Paper (s) | Timings |
|---|---|---|
CA Final | Paper 1 to 5 | 2 PM to 5 PM |
CA Final | Paper 6 | 2 PM to 6 PM |
CA exams for all the three levels are being held thrice in a year from 2025. The first phase exams are held in May and June and the second phase exams are held in September. The third phase exam is held in January. Registrations for the May-June exams is held in February-March and registrations for September exam is done in July and registration for January exam is done in October-November. Candidates can register and appear for the exam as per their preparation and articleship completion. For any phase of exam, they need to fill the form and pay exam fee through registered login ID.
The difficulty level of CA Intermediate exams is high. It is considered to be one of the toughest exams to crack due to the vast syllabus and multiple subjects. The pass percentage of CA Intermediate exam is low and candidates have to make multiple attempts to clear it. CA is a course, one can complete without coaching and guidance. Even though study material, test practices and other support is provided by the ICAI, it is not really possible to study by self. The topics and chapters are vast. They require guidance and practice as well as discipline and productive study hours.
The time duration of ICAI CA exams varies for each paper. For some papers, the duration is three hours whereas for some papers it is two hours. The time limit of CA Foundation paper 3 and 4 is two hours and for rest of the papers across levels is three hours. There is no sectional time limit in CA exams.
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.
ICAI CA Final exam is the toughest among all three CA courses due to its vast and extensive syllabus. The papers included in CA Final course are tough to crack in first attempt. The pass percentage of CA Final exams is very low - 25%. It takes 3-4 attempts by students to clear this exam.
ICAI conducted CA Final exams for May 2026 session between May 02 and May 12, 2026. Candidates who registered for May session before last date were issued admit card to appear in examination.
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