CA Final Exam Pattern 2026: Check Section-wise Paper Pattern & Format Here
CA Final 2026 ( CA Final )
CA Final May 2026 exam
2 May '26 - 12 May '26
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). These CA Final papers are about Financial Reporting, Advanced Financial Management, Advanced Auditing and Professional Ethics, Multi-disciplinary case study with Strategic Management, Direct Tax Laws and International Taxation and Indirect Tax Laws.
CA Final exam is pen and paper based test mode and 3 hours duration. 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 below all about CA Final pattern 2026.
Also Read:
- CA Final Exam Pattern Highlights
- CA Final Exam Pattern 2026
- ICAI CA Final Exam Pattern 2026: Paper wise Time Duration
- ICAI CA Final Exam Preparation 2026
- FAQs on CA Final Exam
CA Final Exam Pattern Highlights
The total marks of CA Final exam 100 per paper. Which means, total marks of CA Final Group 1 is 300 and Group 2 is also 300. Candidates have to clear both Groups of CA Final exam. Marking is done on 600 marks. Candidates have to score a minimum of 40% in all papers to clear the course level. The overall passing marks is 50% to be certified as a Chartered Accountant. Check the table below for key highlights of CA Final exam pattern 2026:
| CA Final Exam 2025 |
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 in all papers |
| Level of Difficulty |
Tough |
| Number of Attempts Allowed |
Multiple |
Also Read:
Commonly asked questions
CA Final exam will be conducted twice in a year. Earlier, ICAI used to conduct CA Final exam thrice in a year. But, from May 2026 session, the exam will now be conducted in May and November only.
AThere are 6 papers in CA Final. Earlier, there were 8 papers in this course level. These six papers are divided into two groups – Group I and Group II.
· Paper 1 Financial Reporting
· Paper 2 Advanced Financial Management (AFM)
· Paper 3 Advanced Auditing and Professional Ethics
· Paper 4 Multi-disciplinary case study with Strategic Management
· Paper 5 Direct Tax Laws and International Taxation
· Paper 6 Indirect Tax Laws
CA Final Exam Pattern 2026
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 pattern and marking scheme:
CA Final Course (New Scheme): Exam Pattern and Marking Scheme
Students are expected to attempt maximum question with accuracy. Solving all questions is not mandatory and neither there is any 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 |
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% |
|
Commonly asked questions
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.
Candidates need to score 40 per cent in each paper of every group/course level and 50 per cent in aggregate in all the papers of a group/course level. This minimum mark criterion is applicable to all three courses - CA Foundation, CA Intermediate and CA Final. Candidates cannot move to the next level of the Chartered Accountancy course until they clear the previous level. A very few percentage of candidates get a high score as the scores of All India toppers are usually below 75%. Candidates can take any number of attempts to clear a course level. The process includes practical training as well.
ICAI CA Final Exam Pattern 2026: Paper wise Time Duration
ICAI CA Final exam is conducted in afternoon. Paper 1 to 5 is of 3 hours where as paper 6 is of 4 hours. There is no break inbetween. Check below CA Final exam timings.
| CA Final Exam 2026 |
Paper (s) |
Exam Timings |
|---|---|---|
| CA Final (New Scheme) |
Paper 1 to 5 |
2:00 PM to 5:00 PM |
| Paper 6 (Elective) |
2:00 PM to 6:00 PM |
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:
Commonly asked questions
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.
The CA Final has 6 papers. As per the exam pattern, CA Final Papers 1, 2, 3, 4 and 5 have 30 multiple-choice questions (MCQs) and 70 illustrative questions, whereas Paper 6 has 40 MCQs and 60 subjective questions. The questions are case study-based. There are five case studies and students have to attempt four.
ICAI CA Final Exam Preparation 2026
Candidates preparing to appear for CA Final Exam 2026 must have a preparation strategy in place aiming towards scoring well in the examination. Check below to know some CA Final exam preparation strategies to follow, to pass the exam:
- Candidates must complete the CA Final syllabus 2026 well before the D-day.
- Understand the CA exam pattern of Final course and make the study plan accordingly.
- Set your target to achieve overall passing marks of 50 per cent.
- Keep in mind that a candidate can give more than one attempt.
- Focus on application-based subjects like Mathematics, Statistics, Accountancy, Economy and Finance.
- Gather study materials, sample papers, mock test series, etc., and take help from live sessions to cover CA Final exam syllabus.
- Take Mock Test series for CA Final test takers, conducted by ICAI, in both offline and online mode.
Commonly asked questions
It is not at all easy to crack CA Final in first attempt. According to student's reaction of past CA Final exam, it is a very difficult exam. Also, the pass percentage of ICAI CA Final is only 25-30 percent. Students usually take at least 3 attempts to clear the examination.
After ICAI releases CA Final result, if a candidate has not passed the exam, he/she will have to take another attempt (if applicable within current registration cycle). But, If a candidate has passed the exam, he/she can start their independent practice or join a firm as CA or analyst.
After getting CA Final result, if a candidate is not sure about the marks obtained, they can get them verified by following below steps:
- Log on to ICAI eservices website
- Enter user ID password and captcha code
- Click on login option
- Choose CA paper (s) for marks verification
- Upload a scanned copy of your handwritten request
- Pay the requisite fee and submit the form
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!!!
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 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 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.
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 |
Accounting & Commerce exams you must check out
Exams which are to be conducted soon
5 May '26 - 15 May '26
CA Final Exam
Student Forum
Anything you would want to ask experts?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 2 months ago
The difficulty level of ICAI CA exams is as follows:
CA Level | Difficulty Level |
|---|---|
Tough | |
Tough | |
the toughest |
S
Contributor-Level 6
Answered 2 months 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
Explore more Accounting & Commerce exams with upcoming dates
CFA 2026 Level 1 May Rescheduling Deadline 1 May '26
How many times does ICAI conduct CA Final examination?