Who can register for the CA-Final Examination?

Upon successful completion of both the Groups of IPCC Examination, the candidate may enroll for the CA Final Course.

Who may appear for the CA-Final Examination?

A candidate may appear in the CA Final Examination any time during the last 6 months of 3 years of articled training.


  • A student who has passed both the Groups of CA-IPCC Examination in May 2011 should undergo a 3 Year Articleship from July 2011 to June 2014.
  • He / she will therefore be eligible to appear for the Final Examination in May 2014.

Examination Pattern of CA-Final

  • The Final Examination consists of 8 Papers, arranged into 2 groups of 4 Papers, each of 100 marks and 3 hours duration.
  • The Papers are divided into 2 Groups as detailed below.
  • The candidate may appear in either or both the Groups at a time.
  • The candidate must successfully complete the 15 day course on General Management and Communication Skills conducted by the Institute of Chartered Accountants of India, while pursuing the Final Course and serving the last 12 months of his Articleship.
  • The candidate must pass both the Groups and complete 3 years of Articleship before enrolling himself / herself with the Institute and being designated a “Chartered Accountant“.

To pass, a student has to obtain a minimum of 40% in each paper, and an aggregate of 50% in all the papers of both the groups together if attempting both the groups, or all the papers of a single group, failing which the student has to reappear in all the papers of that group/s again.

A student has to get through both the groups either at once or separately to be eligible for membership.

However, there are certain exemptions in cases where the student has failed the group, but has obtained high marks in one or more papers.

Subjects in CA Final Course (New Syllabus)

Each paper 3 hours-100 Marks


  • Paper 1: Financial Reporting (100 Marks)
  • Paper 2: Strategic Financial Management (100 Marks)
  • Paper 3: Advanced Auditing and Professional Ethics (100 Marks)
  • Paper 4: Corporate and Allied Laws (100 Marks)
    • Section A: Company Law (70 Marks)
    • Section B: Allied Laws (30 Marks)


  • Paper 5: Advanced Management Accounting (100 Marks)
  • Paper 6: Information Systems Control and Audit (100 Marks)
  • Paper 7: Direct Tax Laws (100 Marks)
  • Paper 8: Indirect Tax Laws (100 Marks)
    • Section A: Central Excise (40 Marks)
    • Section B: Service Tax & VAT (40 Marks)
    • Section C: Customs (20 Marks)

Fee structure

  • Admission to Final through PCE/PEII
    • With Articles – Rs.9,000
    • Registration fee with Board of Studies – Rs.500 (if not paid earlier)
    • Students Association Fee – Rs.500 (if not paid earlier)
    • Total – Rs.10,000 (without articles Rs.8,500)
  • Admission to Final through IPCC
    • Rs.10,000 + Rs.2000 for article registration fee if not paid earlier
  • Conversion from Final(Old) Course to Final(New) Course
    • Rs.1,100 towards cost of study material
    • Final course registration fee Rs.10,000
    • Exam Fee Rs.2,250

Where to pay

The registration fee may be paid in the form of a Demand Draft or a Challan as per the details provided in the application / prospectus, and be submitted along with the application for registration.

Downloading Applications

You can download the Final Registration Application Form from the Students » Course Registration Forms »Download Page of the ICAI website (

Candidates using a downloaded application for registration have to have to pay the cost of the application Rs.500) along with the registration fee.

Certificates to be Furnished

Following certificates need to be sent along with the registration application

  • Attested photocopies (Original Certificates need not be sent) of IPCC mark sheet
  • Pass certificate of 100 hours Information Technology Training

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