Exam Pattern & Subjects

CA Final New Scheme 2023 has 6 papers in 2 groups:

Group I:
Paper 1: Financial Reporting (100 marks)
Paper 2: Advanced Financial Management (100 marks)
Paper 3: Advanced Auditing, Assurance and Professional Ethics (100 marks)

Group II:
Paper 4: Direct Tax Laws & International Taxation (100 marks)
Paper 5: Indirect Tax Laws (GST + Customs) (100 marks)
Paper 6: Integrated Business Solutions — Multidisciplinary Case Study (100 marks)

All papers are descriptive. Paper 6 is an open-book, case-study paper.

CA Final has 6 papers in two groups, each of 100 marks:

Group I:
- Paper 1: Financial Reporting (100 marks) — Advanced accounting standards, IFRS, consolidation
- Paper 2: Advanced Financial Management (100 marks) — Capital structure, mergers, risk management, derivatives
- Paper 3: Advanced Auditing, Assurance & Professional Ethics (100 marks)

Group II:
- Paper 4: Direct Tax Laws & International Taxation (100 marks)
- Paper 5: Indirect Tax Laws (100 marks) — GST, Customs Law
- Paper 6: Integrated Business Solutions (100 marks) — Multi-disciplinary case study (open-book exam)

Paper 6 (Integrated Business Solutions) is a unique multidisciplinary case study paper. It is open-book — you can bring study material to the exam. The paper tests your ability to apply knowledge from multiple CA Final subjects to real-world scenarios. It carries 100 marks and is 4 hours long.

A CA student can appear for Final Examination after:
1. Passing both Group I and Group II of CA Intermediate
2. Completing 2 years of Practical Training (Articleship)
3. Completing Advanced ICITSS after the end of Practical Training
4. Completing and qualifying all 4 sets of Self-Paced Online Modules

The Final Examination can be attempted starting 6 months after the completion of Practical Training.

Yes. You can attempt Group I and Group II of CA Final separately in different sessions or together. There is no restriction on which group you attempt first. Once you pass a group, it is permanently cleared.