CA Final Subjects, Eligibility, Registration & Exam Pattern

ca final subjects

CA Final exam is the last step clearing which the students finally become a CA. But to clear this final stage, students must have enough knowledge about this particular CA Final Course. The basic knowledge includes the CA Final subjects, Registration process, eligibility, training, etc.

So, the candidates need to start by clearing the CA intermediate Exam, after which only they are allowed to fill out the CA Final registration form. The registration form is open all around the year but still has some deadlines for a particular session. For example, the deadline to register for CA Final May 2022 Exam is 31 January 2022. After the registration, the students need to prepare for the CA Final Exam, fill out the examination form, get the admit card, and finally appear in the exam. Lastly, the CA Final results are out on the ICAI website after two months of examination. So, this is the entire process hidden in the CA Final Course.

So, let us check out the detailed information of CA Final Course, registration, subjects, eligibility, etc.

CA Final Exam Eligibility

The candidates must fulfil the essential criteria as per ICAI to appear in the CA Final Exam. These are the essential eligibility criteria that the students can verify during their registration. Here we will learn about the eligibility for CA Final Exam.

  • The candidate must have passed the CA Intermediate or CA IPCC Exam. For the same, they must have secured 40 per cent minimum marks in each subject and 50 per cent marks in aggregate of all subjects.
  • There is no direct entry in CA Final exam and neither there is an exemption.
  • Candidates must have completed their 2.5 years of articleship training for the CA Final Exam.
  • There are no age limits or age restrictions to appear in CA Final Exam.

Hence, before filling out the registration form, the students must check the eligibility criteria and make sure whether they qualify for the CA Final Exam or not.

CA Final Subjects

ICAI has divided the entire CA Final Syllabus into eight major papers, further divided into two groups. Both of these groups contain four-four papers. ICAI has allowed the students to prefer both or any one of both groups in one attempt. In CA Final syllabus, the students need to cover the subjects such as Financial Reporting, Economic Laws, Advanced Auditing, Taxation, Risk management, etc. All of these subjects are included to focus on the practical skills development of the candidates. Let us now see what these major subjects are.

Group 1

  • Paper-1: Financial Reporting
  • Paper-2: Strategic Financial Management
  • Paper-3: Advanced Auditing and Professional Ethics
  • Paper-4: Corporate and Economic Laws

Group 2

  • Paper-5: Strategic Cost Management and Performance Evaluation
  • Paper-6
  • Paper-6A: Risk Management
  • Paper-6B: Financial Services and Capital Markets
    • Paper-6C: International Taxation
    • Paper-6D: Economics Laws
    • Paper-6E: Global Financial Reposting Standards
    • Paper-6F: Multidisciplinary Case Study
  • Paper-7: Direct Tax Laws and International Taxation
  • Paper-8: Indirect Tax Laws

Hence, this was the list of the CA Final subjects divided into eight papers. Students must get the detailed CA Final Syllabus by ICAI for a more precise understanding of the Exam.

CA Final Exam Registration

Once you have checked your eligibility for CA Final Exam, you can proceed with the registration form. The students must be well are of the last date of the registration forms. Since the exams for CA Final Course are conducted twice a year, i.e., May and November, there are two deadlines. The first deadline is 1 January which is for May Exams, and the second one is 1 July which is for November. You must fill out the registration form before it meets the deadline. You need to follow the given steps to fill out the Registration form:

  • Visit the ICAI portal, icai.org.in
  • Log in with your ICAI login credentials that you get during the first registration.
  • Click on the SSP Portal in the top dialogue box.
  • Now, select the Student Cycle.
  • Select your course as CA Final, you will be able to see the CA Final registration form on the screen.
  • Fill in all the basic details asked in the form and move the mouse cursor to NEXT.
  • In this step, you need t upload the required documents and press on save and next option.
  • At last, the students need to pay the required registration fee and confirm their registration for CA Final Course.

If you are an India Student, you need to pay INR 22,000 as the registration form fee, whereas if you are an international student, you must pay USD 1100. After filling out the registration form, the students finally become eligible to fill out the examination form for CA Final. You can also order the ICAI study materials after getting yourself registered.

CA Final Exam Pattern

There are eight papers in the CA Final Exam; each of them is 100 marks. Some of the papers have their subparts, and paper six is divided into six parts, each of which is 100 marks. Also, all the papers are conducted in pen and paper offline mode, and three hours are given for each paper except for Paper 6. All the papers included in Paper 6 get 4 hours to be solved. Also, there is no negative marking in any of the CA Final Paper.

PaperPaper NameMarks
Group 1  
Paper 1Financial Reporting100
Paper 2Strategic Financial Management 100
Paper 3Advanced Auditing and Professional Ethics100
Paper 4Corporate and Economic Laws 
Part I: Corporate Laws
Part II: Economic Laws 

70
30
Group 2  
Paper 5Strategic Cost Management and Performance Evaluation100
Paper 6Paper 6A: Risk Management
Paper 6B: Financial Services and Capital Markets
Paper 6C: International Taxation
Paper 6D: Economic Laws
Paper 6E: Global Financial Reporting Standards 
Paper 6F: Multidisciplinary Case Study 
100
100
100
100
100
100
Paper 7Direct Tax Laws and International Taxation
Part I: Direct Tax Laws 
Part II: International Taxation 

70
30
Paper 8Indirect Tax Laws
Part I: Goods and Services Tax
Part II: Customs & FTP

75
25

Hence, the students must secure 40 per cent in each paper and 50 per cent in aggregate to pass the exam.

Conclusion

Hence, every detail mentioned here regarding the CA Final Exam should be carefully considered. If you miss or fail to address any of the details on the exam, you might have to suffer later in the exam. Also, make sure to timely fill-up the CA Final Examination Registration form and start preparing as per the subjects and syllabus assigned by ICAI. Along with the preparation, students also need to check out the dates of the examination form so that they can fill it out on time. Finally, a well-planned preparation covering all the major steps will lead you to succeed in the CA Final Exam.

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