What is the question paper composition of CA Final exams?

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.

How tough is it to clear CA Final in first attempt?

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.

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.

What is the difficulty level of ICAI CA Intermediate exams?

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.

How many attempts are allowed in CA course?

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!!!

What is the time duration of ICAI CA exams?

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.

How many times is ICAI CA exam held in a year?

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.

Who prescribes the CA exam pattern?

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.

What are the timings for CA Final exam?

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

How many papers are there in CA Final?

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

How many times is CA Final exam conducted in a year?

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.

How can I get my CA Final marks verified?

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

Is it easy to crack CA Final in first attempt?

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.

What after CA Final Result?

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.

What is the passing mark in CA courses?

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.

How many attempts are required to qualify CA Final?

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.

CA Final Exam Pattern 2026: Check Section-wise Paper Pattern & Format Here

149 Students Q&A

Registration - 16 Mar '26

Updated on Feb 20, 2026 10:58 IST

By Nupur Jain, Senior Executive - Editorial

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.

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