Scopes for CA
|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?
- As per the exam pattern of CA final, every paper of the exam will be of 100 marks.
- The applicants will have to score a minimum forty percent marks in each subject to clear the group.
- Paper 3 & Paper 4 will have objective type questions.
- In aggregate the minimum required marks are fifty percent as per the pattern of CA final exam.
- 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.