CA Final

CA Final

After successfully passing Intermediate Examination, a student enters into the last leg of the Chartered Accountancy
Course i.e. the Final Course. The Final Course consists of two Groups - Group I and Group II. Group I consists of Four
Core papers and Group II consists of Three Core Papers along with One Elective Paper. Students at the time of
registration for Final Course have to opt for one out of the six options available in the Elective Paper.

Registration Procedure

Students have to register for Final Course by filling Online Registration Form available on ICAI website ( in “Course Registration Forms” under “Students tab”.

Fees: Rs. 22,000



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


Paper-5 Strategic Cost Management and Performance Evaluation
Paper-6 Elective Paper (One to be chosen from the list of Elective Papers)
6A Risk Management
6B Financial Services and Capital Markets
6C International Taxation
6D Economic Laws
6E Global Financial Reporting Standards
6F Multi-Disciplinary Case Study
Paper-7 Direct Tax Laws & International Taxation
Part-1: Direct Tax Laws
Part-2: International Taxation
Paper-8 Indirect Tax Laws
Part-1: Goods and Services Tax
Part-2: Customs & FTP

Admission to Final Examination: 

1. Students shall be admitted to Final Examination if
a. He is registered for the Final Course;
b. Has completed the Practical Training on or before the last day of the month preceding the month in which the examination is to be held or has been serving the last six months of practical training, including excess leave, if any, on the first the month in which the examination is to be held and
c. Has successfully completed Advanced Integrated Course on Information Technology and Soft Skills.