
CA Final Exam 2026: The Institute of Chartered Accountants of India will conduct CA Final Nov 2026 exam between Nov 02 and Nov 13, in offline mode. Registered candidates will soon be issued CA Final admit card for November session at icai.org. Candidates can expect their hall ticket to be shared by the end of this week. Candidates must score at least the minimum qualifying marks to pass the exam. As per the changed frequency, the CA Final examination will now be held twice a year - May and November. Check below to get more details on the exam.
- What is CA Final Exam?
- CA Final Exam Dates 2026
- CA Final Highlights 2026
- CA Final Admit Card 2026
- CA Final 2026 Eligibility
- ICAI CA Final 2026 Syllabus
- CA Final 2026 Exam Pattern
- CA Final Preparation 2026
- CA Final 2026 Question Paper
- CA Final 2026 Result
- CA Final Application Process 2026
- FAQs on CA Final
What is CA Final Exam?
CA Final Exam is the course-level exam conducted to assess the candidate's training and skills in Chartered Accountancy. The CA course has three levels: CA Foundation, CA Intermediate and CA Final. CA Final is the third and last course level of Chartered Accountancy. It is conducted by the ICAI. The same organization regulates the CA profession in India. To reach CA Final level, candidates have to clear CA Foundation and CA Intermediate levels.
CA Final Exam Dates 2026
Take a look at the table below for the complete schedule of CA Final 2026 exam
| Dates | Upcoming Exam Dates |
|---|---|
| Oct ' 26 | CA Final admit card 2026 (November) TENTATIVE |
| 02 Nov ' 26 | CA Final November 2026 exam Group I |
| 04 Nov ' 26 | CA Final November 2026 exam Group I |
| 06 Nov ' 26 | CA Final November 2026 exam Group I |
| 09 Nov ' 26 | CA Final November 2026 exam Group II |
| 11 Nov ' 26 | CA Final November 2026 exam Group II |
| 13 Nov ' 26 | CA Final November 2026 exam Group II |
| Dates | Past Exam Dates |
|---|---|
| 05 Aug ' 26 | CA Final Nov 2026 Reg Last Date Extended |
| 23 Jul ' 26 - 25 Jul ' 26 | CA Final November 2026 form correction |
| 20 Jul ' 26 - 22 Jul ' 26 | CA Final November 2026 registration with late fee |
CA Final Highlights 2026
Check the key highlights below for the CA Final exam 2026.
| Particulars |
Details |
|---|---|
| CA Final course level |
Third and final level of ICAI’s Chartered Accountancy course |
| CA Final Groups |
Group I and Group II |
| CA Final Exam Cycle |
May and November |
| Number of papers in CA Final |
8 (4 papers in each Group) |
| CA Final Pass Percentage (May 2026) |
14.07% (Both groups) |
| Difficulty Level |
Highest among all three course levels |
Also Read:
CA Final Admit Card 2026
Admit Card: Oct ' 26
Candidates who submit the CA Final application form before the deadline will receive an admit card. It is a mandatory document that must be taken with the exam takers to their allotted CA Final exam centre for entry. No candidate will be allowed entry without their admit card. The direct link to download CA Final admit card will be shared on the official website of the Institute of Chartered Accountants of India.
Steps to Download CA Final Hall Ticket
Eligible candidates can download their CA Final admit card by following the steps shared below:
- Go to ICAI's eservice portal
- Click on 'Admit card for Final (Nov) 2026'
- Enter SSP registration number and password
- Click on tab indicating CA Final admit card
- Download it and save as PDF
Details Included in CA Final Admit Card
Candidates must check accuracy of below details in their hall ticket:
- Name of the candidate
- ICAI Registration number
- Course details
- Photo and signature
- Exam dates, year and sessions
- Exam venue and timing
- Reporting time
- Guidelines related to identification process
- Guidelines related to the exam process
CA Final 2026 Eligibility
Check below the minimum eligibility criteria candidates have to fulfill to pursue CA Final:
- The candidate who have passed the CA Intermediate examination or Professional Education Examination – II/PCC/IPCC, are eligible to apply for the CA Final exam
- They must also have completed 3 years or 3½ years or must be due to complete, as the case may be, of article training as on the date of filling the form
- For PE-II stream student and PE-II stream students converted to IPCC – Also, they must be serving the last twelve months of articled training including excess leave, if any, and due to complete 3 years on or before October 31 of the examination year.
- For PCC stream students - The candidate must be serving the last six months of articled training including excess leave if any, and due to complete 3½ years on or before 30th April of the examination year
- For Intermediate IPCC students – The candidate must be serving the last six months of training including excess leave if any, and due to complete 3 years on or before April 30 of the examination year.
- For students converted from PE-II to PCC as well as for students converted from PE-II to PCC and then to IPCC - The candidate must be serving the last twelve months of training including excess leave if any, and due to complete 3½ years articles on or before October 31 of the examination year.
- Candidates who have taken termination are advised to re-register for the balance period of training
Also Read: ICAI CA eligibility criteria
ICAI CA Final 2026 Syllabus
The syllabus for CA Final course includes chapters and topics that a candidate must cover for the exam. ICAI releases the CA Final syllabus on its official website - icai.org. It includes topics from 6 papers. Along with the syllabus, ICAI has also released the official study material for candidates to prepare for the exam. Check table below for syllabus.
| CA Final Group 1 Papers |
Chapters |
|---|---|
| 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 |
| 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 |
| Paper-3: Advanced Auditing, Assurance and Professional Ethics |
Module 1 Quality Control General Auditing Principles and Auditors Responsibilities Audit Planning, Strategy and Execution Materiality, Risk Assessment and Internal Control Audit Evidence Completion and Review Reporting Module 2 Specialised Areas Audit-related Services Review of Financial Information Prospective Financial Information and Other Assurance Services Digital Auditing & Assurance Group Audits Special Features of Audit of Banks & Non-Banking Financial Companies Module 3 Overview of Audit of Public Sector Undertakings Internal Audit Due Diligence, Investigation & Forensic Accounting Emerging Areas: Sustainable Development Goals (SDG) & Environment, Social and Governance (ESG) Assurance Professional Ethics & Liabilities of Auditors |
| CA Final Group 2 Papers |
Chapters |
| Paper-4: Direct Tax Laws & International Taxation |
Module 1 Basic Concepts Incomes which do not form part of Total Income Profits and Gains of Business or Profession Capital Gains Income from Other Sources Income of Other Persons included in Assessee’s Total Income Aggregation of Income, Set Off or Carry Forward of Losses Deductions from Gross Total Income Module 2 Assessment of Various Entities Assessment of Trusts and Institutions, Political Parties and Other Special Entities Tax Planning, Tax Avoidance and Tax Evasion Taxation of Digital Transactions Crossword Puzzle Module 3 Deduction, Collection and Recovery of Tax Income Tax Authorities Assessment Procedure Appeals and Revision Dispute Resolution Miscellaneous Provisions Provisions to Counteract Unethical Tax Practices Tax Audit and Ethical Compliances Questions based on Significant Select Cases Crossword Puzzle Module 4 Non Resident Taxation Double Taxation Relief Advance Rulings Transfer Pricing Fundamentals of BEPS Application and Interpretation of Tax Treaties Overview of Model Tax Conventions Latest Developments in International Taxation Annexure Crossword Puzzle |
| Paper-5: Indirect Tax Laws |
Module 1 Supply under GST Charge of GST Place of Supply Exemptions from GST Time of Supply Value of Supply Module 2 Input Tax Credit Registration Tax Invoice, Credit and Debit Notes Accounts and Records; E-way Bill Payment of Tax Electronic Commerce Transactions Returns Module 3 Import and Export Under GST Refunds Job Work Assessment and Audit Inspection, Search, Seizure and Arrest Demands and Recovery Liability to Pay in Certain Cases Offences and Penalties and Ethical Aspects under GST Appeals and Revision Advance Ruling Miscellaneous Provisions Customs and FTP Module 4 Levy of and Exemptions from Customs Duty Types of Duty Classification of Imported and Export Goods Valuation under the Customs Act, 1962 Importation and Exportation of Goods Warehousing Refund Foreign Trade Policy |
| Paper-6: Integrated Business Solutions (Multidisciplinary Case Study with Strategic Management) |
Case Studies |
Download: CA Final Chapter-Wise Weightage
CA Final 2026 Exam Pattern
ICAI has prescribed the exam structure for CA Final exam. Check below table for CA Final exam pattern in details:
| Particulars |
Details |
|---|---|
| Mode of Exams |
Pen and paper mode |
| Total Marks per Paper |
100 |
| Passing Marks |
40 per cent per paper 50 per cent overall |
| Exam Duration |
Paper 1 to 5: 2:00 PM to 5:00 PM (each paper) Paper 6: 2:00 PM to 6:00 PM |
| 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 Preparation 2026
Below are some useful preparation tips for candidates planning to appear for CA Final exam for upcoming session:
- Complete the CA Final syllabus in two months.
- CA Final is the toughest of all three papers. So, study a minimum of 10 hours daily.
- Give required time to each paper and focus on topics with more weightage.
- Revise formulas daily and religiously.
- Use ICAI study material to make your own notes.
- Practice as many numerical questions as possible to improve your speed and accuracy.
- Work on your time management skills.
- Solve past papers, mock tests and sample papers.
- ICAI conducts mock exams, participate in them.
Books to Prepare for CA Final Exam
Below is the list of some recommended books apart from official ICAI study material that a candidate can refer to prepare for CA Final examination.
- Accounting Standards by M P Vijay Kumar CA Parveen Jindal
- Accounting Standards by D.S Rawat
- CA Praveen Sharma Accounting Standard & INDAs
- SFM Module with Solution by Rahul Malkan
- CA Final SFM by V Pattabhi Ram & SD Bala
- CA Final SFM by Mayank Kothari
- CA Final SFM by Gaurav Jain
- CA Munish Bhandari (HandBook)
- SFM Module with Solution by Rahul Malkan
- CA Final SFM by V Pattabhi Ram & SD Bala
- CA Final SFM by Mayank Kothari
- CA Final SFM by Gaurav Jain
- CA Kamal Garg Old and New Syllabus Both
- CA Kamal Garg Class Notes New Syllabus book
- CA Pankaj Garg Old Syllabus
- CA Pankaj Garg New Syllabus
- Allied Laws HANDBOOK by Kamal Garg
- Handbook on CA Final Law by G.Sekar B Saravana Prasath
- CA/CMA Final DT Compiler by Bhanwar Borana
- CA/CMA Final DT Compact 3.0 by Bhanwar Borana
- CA/CS/CMA Final –IDT Summary Book by CA Yashwant Mangal
- CA Final IDT Questionnaire + MCQ books by CA Yashwant Mangal
- CA Final Audit Drone Chart Book by CA Sarthak Jain
- CA Final DT Summary Book by CA Shubham Singhal
Also Read: Preparation tips to clear CA course in first attempt
CA Final 2026 Question Paper
CA Final 2026 Result
CA Final Application Process 2026
FAQs on 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 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 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.
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 |
Candidates will be able to download CA Final admit card for November 2026 at least 10 days before the exam date. Only registered candidates will be issued hall ticket to appear for exam.
ICAI will conduct CA Final 2026 November exams from Nov 02 to Nov 13, 2026. The exam schedule for each paper was announced at offiial website.
Candidates have to enter below login details to download their CA Final admit card 2026:
- SSP Registration Number
- Password
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
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