About CA Final


Final Course is the last level of C.A. Course. After qualifying both the groups of Intermediate course, student can get registered for C.A. Final Course. Candidate can appear in C.A. Final examination during last 6 months of practical training. But before appearing in C.A. Final exam, one has to successfully complete four weeks Advanced Integrated Course on Information Technology and Soft Skills (AICITSS) during the last two years of practical training.

Papers of CA Final


The course of CA Final is divided into 2 groups with 4 papers in each group.

Group 1

There are 4 papers in Group 1 of CA Final Course. The name and marks of each paper have been sited below.

Paper 1: Financial Reporting

Paper Duration – 3 Hours; Full Marks – 100

Paper 2: Strategic Financial Management

Paper Duration – 3 Hours; Full Marks – 100

Paper 3: Advanced Auditing and Professional Ethics

Paper Duration – 3 Hours; Full Marks – 100

Paper 4: Corporate and Economic Laws

Paper Duration – 3 Hours; Full Marks – 100

Part I: Corporate Laws (70 Marks)

  • Section A: Company Law
  • Section B: Securities Law

Part II: Economic Laws (30 Marks)

Group 2

There are 4 papers in Group 2 of CA Final Course. The name and marks of each paper have been sited below.

Paper 5: Strategic Cost Management and Performance Evaluation

Paper Duration – 3 Hours; Full Marks – 100

Paper 6: Elective Paper

Paper Duration – 3 Hours; Full Marks – 100
  • Paper 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 : Multi Disciplinary Case Study
Note – Students must opt for any one of the elective papers as per their discretion.

Paper 7: Direct Tax Laws and International Taxation

Paper Duration – 3 Hours; Full Marks – 100

Part I: Direct Tax Laws (70 Marks)

Part II: International Taxation (30 Marks)

Paper 8: Indirect Tax Laws

Paper Duration – 3 Hours; Full Marks – 100

Part I: Goods and Service Tax (75 Marks)

Part II: Customs and FTP (25 Marks)