CA Final Exam Pattern 2025: Check Section-wise Paper Pattern & Format Here

As per the latest CA Final exam pattern, there are 6 papers. 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 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.  

No, there is no difference in the difficulty level of the sessions of CA Final exam. The CA Final question papers are set on the basis of the course syllabus, and given that the chapters are too vast, the exam papers are tough, irrespective of the exam session.

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.

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.

There is usually a one-day gap between CA Final exams. The exam is conducted within 10 days for any session. For example, CA Final May 2025 exams are scheduled as, May 2, May 4, May 6, May 8, May 10. And May 13 for both Group I and Group II.

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.

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 2 hours and for the rest of the papers across levels is three hours. There is no sectional time limit in the CA exams. Candidates have to solve the paper in the given time frame. They must prepare in such a way that they are able to solve maximum questions in the given time limit.

The CA exams are conducted one paper per day and there is no break in between. Candidates have to complete the paper in one go.

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 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.