Is CA Final exam easy or tough?

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.

What if I don't clear the CA Final course? Can I reappear for the exam?

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.

What is the time duration for ICAI CA Final exam?

The ICAI CA final exam duration for Paper 1 to 5 is 3 hours and for Paper 6 is 4 hours. Additionally, there is no sectional time limit in the exam.

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.

Is there sectional time limit in ICAI CA exams?

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.

What are the papers in ICAI CA Final exam?

ICAI CA Final course is divided into two groups. Each group has three papers. Check below for list: GROUP I Paper-1: Financial Reporting Paper-2: Advanced Financial Management Paper-3: Advanced Auditing, Assurance and Professional Ethics GROUP II Paper-4: Direct Tax Laws & International Taxation Paper-5: Indirect Tax Laws Paper-6: Integrated Business Solutions (Multidisciplinary Case Study with Strategic Management)

How are marks distributed in CA Final exam?

There are 6 papers divided into two groups in CA Final exam. These are Financial Reporting, Advanced Financial Management (AFM), Advanced Auditing and Professional Ethics, Multi-disciplinary case study with Strategic Management, Direct Tax Laws and International Taxation and Indirect Tax Laws. According to CA Final pattern , each paper will have subjective questions of 70 marks and objective questions of 30 marks.

What are the prohibited items in the CA Final exam centre?

Candidates are not allowed to take following items with them to CA Final exam centre: Mobile phone, earphones and other such electronic item Book, notebooks, loose paper Any stationary item other than a ball point pen Jewellery and valuables

Can I crack CA Final exam without coaching?

It is not easy to crack CA Final exam without taking any coaching classes. Preparing for this exam requires strong determination, dedication and discipline. Students usually prefer to take coaching to score well in exam. However, with strict timetable and proper preparation strategy, a candidate can prepare for CA Final without coaching.

What is ICAI CA Final syllabus for Financial Reporting?

As per syllabus released by ICAI for CA Final exam under New Scheme, the topics included in CA Final Financial Reporting syllabus are as follows: 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

What is the ICAI CA Final Syllabus for Advanced Financial Management?

The CA Final Paper 2 - Advanced Financial Management includes following topics: 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

Can the eligibility for CA Final exam be changed?

ICAI may change the CA Final eligibility for candidates to apply for the exam. If and when changed, ICAI will release the official notice with updated CA Final eligibility criteria.

How many months are required to prepare for CA Final exams?

There is no particular number of months for CA Final exam preparation. The time required by one student may be less or more than the other student. It is any way tough to crack the CA Final course level in one attempt. Students require about 2-3 attempts to clear the course level. One needs to study continuously.

Can I crack CA Final exam with 90 days preparation?

It is not possible to crack CA Final exam with only 3 month preparation. CA Final is considered to be the toughest of the three ICAI CA level - Foundation, Intermediate and Final. Students usually take 3-4 attempts to clear this exam.

What are the minimum marks required to qualify CA Final exam?

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.

Can I crack CA Final by self-study?

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.

What are the best study material for CA Final exam?

For CA Final exam preparation, the best study material is provided by the ICAI. It includes sample papers series, previous years' questions papers, mock tests, subject specific books. The ICAI also conducts online sessions withe experts. Apart from these, students can refer to the following books: · Accounting Standards by M P Vijay Kumar CA Parveen Jindal · SFM Module with Solution by Rahul Malkan · Strategic Financial Management book authored by A.N. Sridha · CA Kamal Garg Old and New Syllabus Both · CA Abhishek Bansal Handbook · CA. Vinod Gupta Direct Taxes Modules for CA Final

What is the syllabus of ICAI CA Final course?

CA Final is the last course level but the toughest one. The syllabus of ICAI CA Final course includes the following topics: 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 Indirect Tax Laws The minimum passing marks in this course level is all 40 per cent per paper.

What is the syllabus of ICAI CA Foundation course?

ICAI CA Foundation is the first level of the course. This level may be considered the easiest of all the courses. The syllabus of ICAI CA Foundation includes the following topics: Principles and Practice of Accounting Business Laws and Business Correspondence and Reporting Business Mathematics Logical Reasoning and Statistics Business Economics Business and Commercial Knowledge Candidates need to clear all the papers relate to these subjects in order to move to Intermediate level. The minimum score requirement id 40 per cent in every paper.

Is coaching mandatory for CA Final?

It is not mandatory take coaching for CA Final preparation, but students must opt for it as the syllabus is vast. Coaching helps in studying in an organised manner with the help of expert guidance.

How many subjects are there in CA Final?

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

Is there any difference in the difficulty level of sessions of CA Final exam?

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.

What after completing CA Final course?

After completing CA Final course, students can start independent practice or join an auditing firm as chartered accountant or analyst. Top job options for certified CAs are Finance Manager, Tax Manager, Certified Public Accountant, Teacher, Civil or Government Service, to name a few. They can also go for other professional courses such as MBA/PGDM to make a career in corporate finance. If one wishes to start independent practice, they need to set up a firm as a sole-proprietorship or in partnership. Also Read: CA career scope and job profiles

How many hours of study is required daily for CA Final preparation?

CA Final preparation requires about 10 to 12 hours of daily study. One may need to increase it to 14 hours, later as the exam gets near. Students must make a time bound plan for daily preparation which includes syllabus coverage, practice sessions and revision.

How many months are required to cover CA Final exam syllabus?

Typically, 6 to 12 months are needed to cover CA Final exam syllabus. Those who are pursuing only CA course will need a minimum of 6 to 8 months, whereas working professionals balancing job with CA course will need 9 to12 months. Those who have made previous attempts in CA Final, may be able to cover the syllabus in 6 months. But in all scenarios, one needs to study in a focused manner as the syllabus is vast and requires in depth study. About 2 to 3 months are needed for practice and revision only. To cover the CA Final exam syllabus: · Start with tough topics so that you can revisit them later if need be · Do regular practice and revision of tricky topics · Join study groups for problem solving · Attend ICAI lectures and online sessions for guidance

How many subjects are there in CA Final?

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

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.

ICAI CA Final Syllabus 2026: Check Section-wise Exam Syllabus Here (Revised)

149 Students Q&A

Registration - 16 Mar '26

Updated on Feb 23, 2026 12:10 IST

By Nupur Jain, Senior Executive - Editorial

Institute of Chartered Accountants of India (ICAI) has prescribed the ICAI CA syllabus 2026 on official website. The CA Final sylllabus 2026 contains topics related to taxation, auditing and business law. There are two groups in CA Final course and candidates have to clear all 6 papers of these groups to become a certified Chartered Accountant. Understanding the syllabus and CA Final exam pattern is the first step of a candidate towards exam preparation. The syllabus of all CA course levels - CA Foundation, CA Intermediate and CA Final is vast and tough. However, CA Final is considered to have the toughest syllabus among all three. Students usually take 3-4 attempts to clear the exam. Read all about CA exam syllabus for Final course below.

Table of contents

ICAI CA Final Course Syllabus: Key Highlights
CA Final Course - New Scheme of Education and Training
CA Syllabus - Final New Scheme of Education and Training - Previous
CA Final Syllabus – Old Scheme of Education and Training
CA Final Preparation: What to keep in Mind
CA Final Syllabus: Books and Study Material
FAQs on CA Final syllabus

ICAI CA Final Course Syllabus: Key Highlights

CA Final Course - New Scheme of Education and Training

CA Syllabus - Final New Scheme of Education and Training - Previous

CA Final Syllabus – Old Scheme of Education and Training

CA Final Preparation: What to keep in Mind

CA Final Syllabus: Books and Study Material

FAQs on CA Final syllabus

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CA Foundation 2026

CA Foundation May 2026 registration last date (without late fee) 16 Mar '26

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News & Updates

Latest NewsPopular News

ICAI CA Final Syllabus 2026: Check Section-wise Exam Syllabus Here (Revised)

ICAI CA Final Course Syllabus: Key Highlights

CA Final Course - New Scheme of Education and Training

CA Syllabus - Final New Scheme of Education and Training - Previous

CA Final Syllabus – Old Scheme of Education and Training

CA Final Preparation: What to keep in Mind

CA Final Syllabus: Books and Study Material

FAQs on CA Final syllabus

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