Scopes for CA

Exam Highlights                     Details
Mode of exam Pen paper-based exam
Medium of exam English, and Hindi
Duration of exam Three hours (180 minutes) each paper
Total number of groups Total two groups
Types of questions Both objective and subjective
Exam conducting body Institute of Chartered Accountants of India (ICAI)
Total number of papers Total eight papers as per both old and new syllabus
Frequency Twice a year (May and November)
Marking scheme 100 marks on each paper
Negative marking No negative marking for wrong answers

CA Final Exam Pattern: Subject wise marks distribution as per syllabus

Papers as per New Syllabus  Marks per paper 
Group – 1
Paper – 1 Financial Reporting Total 100 marks
Paper – 2 Strategic Financial Management Total 100 marks
Paper – 3 Advanced Auditing & Professional Ethics Total 100 marks
Paper – 4 Corporate and Economic Laws Part I: Corporate Laws Part II: EconomicLaws Total 100 marks
Group – 2 
Paper – 5 Strategic Cost Management and Performance Evaluation Total 100 marks
Paper – 6 A Risk Management Total 100 marks
Paper – 6 B Financial Services and Capital Markets Total 100 marks
Paper – 6 C International Taxation Total 100 marks
Paper – 6 D Economic Laws Total 100 marks
Paper – 6 E Global Financial Reporting Standards Total 100 marks
Paper – 6 F Multidisciplinary Case Study Total 100 marks
Paper – 7 Direct Tax Laws and International Taxation Part I: Direct Tax Laws Part II: International Taxation Total 100 marks
Paper – 8 Indirect Tax Laws Part I: Goods and Service Tax Part II: Customs and FTP Total 100 marks

Indian – Rs. 22,000/- outside India – USD $ 1,100

The exam of CA final will be conducted in offline i.e. pen paper mode in all the exam centres as per the paper pattern of CA final exam. The applicants will have the option to give the exam of CA final in both English and Hindi languages.  

To appear in the exam of CA final  the applicants will have to complete the article ship as per the guidelines of ICAI. The duration of the CA final articleship is of three and half years as per the pattern of CA final exam.  

The applicants will be provided the duration of three hours for each paper of CA final as per the exam pattern. In addition to those three hours, the institute will also provide the duration of fifteen minutes to all the applicants to read the question paper of CA final exam.

What is the Marking Scheme as per ICAI and Passing Criteria?

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    As per the exam pattern of CA final, every paper of the exam will be of 100 marks.
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    The applicants will have to score a minimum forty percent marks in each subject to clear the group.
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    Paper 3 & Paper 4 will have objective type questions.
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    In aggregate the minimum required marks are fifty percent as per the pattern of CA final exam.
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    The applicants who will score sixty percent marks or more in any paper will be able to claim the exemption in the CA final exam as per the provided pattern.