CA Final 2026 Pattern, Eligibility, Dates, Syllabus and Application Form

The CA Final is the final level of the CA Examination conducted by the ICAI or the Institute of Chartered Accountants of India to produce chartered accountants eligible to practice in India. This article gives the details of the CA Final exam.

Details of the CA Final examination:

A candidate must have qualified in the CA Intermediate Examination to be eligible for appearing in the CA Final. In addition he/she must have also completed 3 years of article-ship and must have done 4 weeks of Advanced Integrated Course of Information Technology and Soft Skills (AICITSS).
There are two groups of 4 subjects each in CA Final.
The first group comprises of 4 subjects viz Financial Reporting, Strategic Financial Management, Advanced Auditing & Professional Ethics and Corporate & Economic Laws. Each paper is of 100 marks and 180 minutes duration.
The second group comprises of the subjects Strategic Cost Management and Performance Evaluation, Electives (Risk Management, Financial Services And Capital Market, International Taxation, Economic Laws, Global Financial Reporting Standards, Multidisciplinary Case Studies), Direct Tax Laws and International Taxation and Indirect Tax Laws.
For clearing the exam a candidate’s aggregate in all the subjects must be 50% and the candidate must have secured 40% marks in each of the subjects.
Candidates passing this level will be able to enroll as members of ICAI. The candidate will get membership of both ACA (Associate Member of the Institute of Chartered Accountants of India) and FCA (Fellow Member of the Institute of Chartered Accountants of India).

The CA Final Exam is an extremely prestigious examination and there is no way a candidate can approach it lightly. It is a very exhaustive test of the candidate’s knowledge and skills. The candidate should put in some intense preparation for at least 6 months. Thorough and exhaustive study is recommended. There are numerous coaching classes and a wide range of study material is available in the market for preparation. Thorough and early preparation is the mantra for success in this examination.