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CA Final Exam - Course, eligibility, Syllabus,
and Fees

CA Final exam is considered the final/ last leap toward a new beginning in the field of Chartered Accountancy. The CA Final Examination is organized, conducted, and managed by the ICAI: Institute Chartered Accountants of India. The CA final exam aims to test the aspirants’ knowledge of accounting, law, taxation, auditing, international taxation, FRA and numerous other essential financial concepts.   

 The CA final coaching program offered by GAPA in association with Nagindas Khandwala College of Commerce, Arts & Management studies (in Affiliations to the University of Mumbai) is developed to provide valuable guidance in the form of CA final classes to aspiring students. This course equips them with detailed knowledge by providing access to high-quality ca final study material and ca final books which are based on critical aspects of Finance and Accounting.  

CA Final Syllabus:

The CA Final course exam consists of 2 Groups and 8 different subjects: 

CA Final 1

CA Final Subjects for Group 1:

CA Final Papers 1: Financial Reporting (FR) [100 Marks] 

CA Final Papers 2: Strategic Financial Management (SFM) [100 Marks] 

CA Final Papers 3: Advanced Auditing and Professional Ethics (AAPE) [100 Marks] 

CA Final Papers 4: Corporate and Economic Laws (CEL) [100 Marks] 

CA Final Subjects for Group 2:

CA Final Papers 5: Strategic Cost Management and Performance Evaluation (SCM & PE) [100 Marks] 

CA Final Papers 6: Electives [100 Marks] 

CA Final Papers 7: Direct Tax Laws and International Taxation (DTL & IT) [100 Marks] 

CA Final Papers 8: Indirect Tax Laws (IDTL) [100 Marks] 

Elective: CA Final Subjects:

CA Final Papers 6A: Risk Management (RM).  

CA Final Papers 6B: Financial Services and Capital Markets (FSCM). 

CA Final Papers 6C: International Taxation (IT). 

CA Final Papers 6D: Economics Laws (EL). 

CA Final Papers 6E: Global Financial Reporting Standards (GFRS). 

CA Final Papers 6F: Multidisciplinary Case Study (MSC).

Note: Subjects such as CEL, AAPE, MSC, GFRS, EL, IT, FSCM, RM, IDTL, DTL & IT would consist of 30% MCQ and 70% descriptive questions. Subjects such as FR, SFM, SCM & PE would consist of 100% descriptive questions.  

Close up Indian woman planning budget, using calculator and laptop, reading documents, young female checking finances, counting bills or taxes, online banking services, sitting at desk


CA Final Registration Fees And Other Information:

For Indian students, the CA Final registration fee is Rs 22,000 and $1000 for foreign students. There is no fee for journal membership. The CA Final examination fee for Indian students is Rs 3,300 and $550 for foreign students. The total CA Final course fee is Rs 39800 for Indian students and $1550 for foreign students.

CA Final Result's :

The Institute of Chartered Accountants of India (ICAI) releases the CA Final result within two months (45 days) after the CA Final exam. The applicant is required to attain a minimum of 40 marks to pass each subject. To pass each group, the respective candidate is required to score a minimum of 50% in aggregate. In the CA Final exam, there is no negative marking. If the candidate is unable to pass a group, then he/she must attempt all the CA Final Subjects of the group again.

CA Final Eligibility :

The ICAI examination board’s CA final eligibility criteria require students to clear both groups of intermediate examinations. Plus, the student must also complete their articleship training for three years under a registered chartered accountant firm. Before appearing for the Final CPA exam, candidates must successfully undergo four weeks of the advanced integrated course on information technology and soft skills (AICITSS), constituting well-structured courses on Advanced Information Technology and Management communication skills within the last two years of practical training.



1. What is the CA Final exam?

CA Final exam is the final/ last level course for the aspirant of Chartered Accountancy. The CA Final Examination is organized, conducted, and managed by the ICAI: Institute Chartered Accountants of India. Before the CA Final Exam, aspiring candidates are required to qualify for the first two levels of the CA course: CA Foundation and CA intermediate (IPCC), including full-time articleship. And the aspiring students who successfully clear the CA Final examination become eligible for membership in the CA offered by ICAI.

2. What are the eligibility criteria for CA Final registration?

According to the eligibility criteria of the CA final exam, the candidate must successfully clear both CA Intermediate groups and the three years Articleship. ICAI also allows those candidates to apply for the CA Final exam who has successfully completed 2.5 years of Articleship 

3. For the CA Final Exam, how many attempts can a person give?

There is no limit to the number of CA final attempts candidates can appear for from ICAI. After qualifying for the CA final eligibility criteria and submitting the CA final registration fees, the candidate’s registration for the CA Final exam is valid for 5 years, constituting 10 attempts.

4. When should I start coaching for the CA Finals, during the 1st or 2nd year of articleship?

Right at the beginning of the 2nd year of articleship is ideally considered the best time to join CA final classes and coaching programs. Starting early allows CA Final students to provide focused attention and dedicated time to CA final study material as well as practice articleship and perform other practical tasks. You can check our CA alternative courses to prepare for the exam. 

5. Is it better to give both groups of CA Finals together or separately?

The decision of a single group or both group attempt depends completely on your thoughts, confidence, and preparations. Both have their advantages and disadvantages. The CA final aspirants are suggested to make decisions by considering both sides. Candidates appearing for a single group at a time experience less pressure. On the other hand, appearing for both groups also improves the chances of qualifying for the CA Final exams.

6. How many subjects/papers are there in the CA Final exam?

The CA final syllabus consists of eight papers, divided into two groups. The duration provided for each paper is three hours (24 hours for all the eight CA final subjects combined). Each CA Final paper carries 100 marks, and the total marks (after combining all the ca final subjects) is 800. During CA final registration, candidates get the option to select whether to attempt one group at a time or both groups at the same time. 

7. How much do I need to wait for my admit card?

CA Final candidates receive their admit card within 15-17 days of the CA final registration or 21 days prior to the commencement of the CA Final examination. The admit card will be hosted on ICAI’s official website: “” It is important to remember that the admit card for  CA Final Exam can only be downloaded three times. So, candidates are suggested to keep a few photocopies of their admit card to avoid any issues later. Note that: There will be no physical admit card sent to any eligible candidates.

8. Is it necessary to buy journals?

It is completely your choice. The facility is optional for CA final students.

9. When are the CA Final Results announced?

The result of the CA final exam conducted in the months of May and November is declared in July and January. The CA Final merit list is hosted by ICAI on its official result website. CA Final students can check their CA final results/ scores at “” or “” 

10. Which is the best CA-Final coaching in Mumbai?

The CA Final course offered by GAPA Education in association with Nagisdas Khandwala college of commerce, arts, and management studies (affiliated with the University of Mumbai) is among the best CA Final exam coaching programs in Mumbai. Students from a wide range of educational backgrounds can apply for the ca final coaching program without hassle. Plus, it is affordable. Under this CA Final coaching program, aspiring candidates get access to high-quality learning materials, CA final books, and personalized guidance. 

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