CA Final

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.

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) 

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.

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.

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.

Candidates who will appear for the CA Final exam can check their scorecard by following these steps:

1. Visit the official ICAI website or click here: icai.nic.in/caresult
2. Click on the links indicating CA Final result/merit list (Session)
3. Enter your ICAI roll number and registration number 
4. Enter CAPTCHA code as displayed 
5. Click on 'submit' and check your CA result

ICAI released the CA Final September result 2025 on its official website. According to the statistics, following number of candidates passed the CA Final Sep 2025 exam in different gorups:

• Group 1: 12,811
• Group 2: 8,151
• Both Groups: 2,727

ICAI released the CA Final result 2026 for January session on March 01, 2026. Candidates who appeared for the exam can get their scorecard and marks by logging in to their applicant profile.

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

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.