ICAI CA Final Exam Complete Guide

CA Final Exam

CA Final Exam: It is a national-level examination, and candidates from all over the country and even outside India can apply for the same. This examination is conducted by The Institute of Chartered Accountants of India (ICAI). The examination body has released the exam dates for ICAI CA May 2021 exams of Final courses. The application form for CA Final Exam will be announced between March 31 to April 13, 2021.

The students who clear the CA Final exam will become eligible to take the membership of CA by the ICAI. Read further to get complete details about CA Final Exam, Important Dates, Exam Pattern, and so on.

CA Final 2021 | Highlights

Check out an overview of the CA Exam for Final courses from the table below:

Level of exam


Frequency of exam

Twice a year in May and November

Mode of exam


Type of questions

Subjective and Objective

Exam duration

Subjective- 3 hours

Objective- 2 hours

Medium of exam


Number of papers


Number of marks

100 per paper

Marking scheme

Paper 3 and 4 – 1/4th mark deducted

CA Final Exam 2021

CA Final is conducted all over India in offline mode. 70% of the paper consists of descriptive questions and 30% consists of multiple-choice questions. The candidates who want to apply for CA Final must have passed the CA Intermediate Education Examination.

Get Other Highly Important Essentials for CA Exam

Scroll down to know more about CA Final 2021 such as its exam pattern, the application process, eligibility criteria. CA Final consists of two groups of four core papers in Group 1 and three core papers in Group 2, along with 1 elective paper. Check out the list of 8 paper for the final course of the ICAI Chartered Accountant Exam:

  • Paper-1: Financial Reporting
  • Paper-2: Strategic Financial Management
  • Paper-3: Advanced Auditing and Professional Ethics
  • Paper-4: Corporate and Economic Laws
  • Paper-5: Strategic Cost Management and Performance Evaluation
    • 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: Multidisciplinary Case Study
  • Paper-7: Direct Tax Laws and International Taxation
  • Paper-8: Indirect Tax Laws

CA Final Eligibility Criteria 2021

The conditions mentioned in the eligibility criteria will remain valid for both groups of the exam. Check out the details of the CA Eligibility Criteria for Final 2021 from the table given below:


Eligibility criteria for CA Final

Educational Qualifications

Candidate should have qualified the CA Intermediate Examination or Professional Education Examination – II/PCE/IPCE/Intermediate (IPC) Examination along with CA foundation

Candidates should have registered for the Final new course.

CA Final Registration

Candidates should have registered for CA Final with the Board of Studies (BoS)

ICAI CA Final Articleship

The candidate should have complete or should be due to complete the prescribed period of 3 or 3½ years of articleship

Candidates should have completed 4 weeks of Advanced Integrated Course on Information Technology and Soft Skills (AICITSS) during the last two years of practical training

ICAI CA Final Exam 2021 | Important Dates

ICAI has released the CA Final exam schedule for May 2021 exams on their website. The ICAI Chartered Accountant Final Exam Dates are common for both the old and new syllabus. The CA Final May 2021 dates are updated in the table below.

CA Final May 2021 date


Exam Dates for CA Final Exam 2021

Release of CA Final application form

March 31, 2021

Last date to submit CA Final application

April 13, 2021

Last date to submit CA Final application with late fee

April 16, 2021

Online facility opens for seeking changes

to be announced

Opening of the correction window

to be announced

Release of CA Final 2021 admit card

to be announced

CA Final Group-I May 2021 (Old & New scheme)

May 21, 23, 25 and 28, 2021

CA Final Group-II May 2021 (Old & New scheme)

May 30 and June 1, 3, 5, 2021

CA Final May 2021 Result declaration

To be announced

CA Final Jan 2021 Date


Exam Date for CA Final Exam 2021

Release of CA Final application form

August 5, 2020

Last date to submit CA Final application

August 25, 2020

Last date to submit CA Final application with late fee

September 04, 2020

Online facility opens for seeking changes

September 07 to September 13, 2020

Opening of the correction window

September 13, 2020

Release of CA Final 2021 admit card

January 8, 2021

Exam date for CA Final Jan 2021 Group-I (Old & New scheme)

January 21, 23, 25 & 28,2021

Exam date for CA Final Jan 2021 Group-II (Old & New scheme)

January 30, 2021, February 2, 4 and 6, 2021

CA Final Jan 2021 Result declaration

To be announced

CA Final Exam | Registration Procedure

Applicants appearing for CA Final can read out the registration process of CA Application Form 2021 as given below:

  • Go on the ICAI website and on the student’s tab go to the course registration column
  • Click on the Final course registration form
  • Fill in details like name age, date of birth gender, Aadhar card no, email id and phone number, and password
  • You will get OTP for verification of details
  • Once your basic details are verified, you are guided towards the next step
  • Your profile is created and now you are asked to fill in the pending details
  • After filling in the details, you are asked to make a payment, which is registration fees and training fees. The total amount is around Rs 36,500 which doesn’t include examination fees.
  • Master/Visa/Maestro Credit/Debit/RuPay/Net Banking details Card are required for making an online payment
  • Once payment is made you get a PDF. File mentioning your details and registration number
  • You get a registration certificate within a month after the procedure.

CA Final Exam Registration Fee

Check out the course registration fees of CA Final from the table below:




Rs. 22000


US$ 1100

Note: The CA Final Exam 2021 registration will remain valid for five years.

CA Final Examination Fee 2021

Check out the course examination fees of CA Final from the table below:


Fee for a single group

Fee for both the groups

Indian Centres

Rs 1800/-

Rs 3300/-

Abu Dhabi, Dubai, Muscat

and Doha ($)



Kathmandu (INR)

Rs 2200/-

Rs 4000/-

Note: There is a late fee of Rs 600 for Indian/ Kathmandu centers and the US $10 for foreign centers.

CA Final Exam Syllabus

The students preparing for the Final course should refer to the CA Final Syllabus to understand all the topics which can be asked in the CA Final.  It is important to look through the syllabus for CA Final along with the CA Final Exam Pattern to get familiar with all the important topics in the exam.

CA Final Exam Pattern

The Institute of Chartered Accountants of India (ICAI) has given the CA Final Exam Pattern. The students preparing for the exam are advised to follow the exam pattern as given below:

  • Papers 3, 4, 7, and 8 contain 30% objective-type questions.
  • Paper 6 is an elective paper & the student needs to choose any one subject out of 6 according to their preference.
  • CA intermediate exam is an offline exam that is conducted twice a year.
  • The question paper is in English or Hindi language which a student can select according to their preference.
  • Each paper is 100 marks and the time duration is three hours for every paper.
  • The students can appear for any group or both groups according to their choice.
  • The remaining 70% weightage is of subjective type questions.
  • The objective-type questions follow the MCQ pattern and may be assigned one or more marks. There is not any negative marking for wrong answers.
  • The 1st question of each exam is mandatory and the choice of not attempting any question is given amongst the rest of the questions.
  • The students need to score 40% marks on each paper and an aggregate of 50% marks (200 for one group and 400 for both groups) to clear the exam.

Check out the revised CA Final Exam Pattern from the table below:



Marks Per Paper

Total Marks

Group I

Financial Reporting



Strategic Financial Management


Advanced Auditing & Professional Ethics


Corporate & Allied Laws


Group II

Advanced Management Accounting



Elective Paper


Direct Tax Laws


Indirect Tax Laws


Preparation Materials for CA Final Exam 2021

The students are recommended to follow the recommended study materials and best books while preparing for the CA Final Exam according to the exam pattern. The expert’s preparation material is as given below:

FAQ’s Related To CA Final Exam

1- How many attempts are there for the CA final?

There are a total of 10 attempts allowed for CA Final Exam.

2- What was the score of CA Final 2020 topper?

The score of CA Final 2020 topper was 553 out of 800.

3- What happens if I don’t pass the CA final exam?

If you fails the CA final examinations, then you have to will reappear for the exams in the future. You are only required to appear for the CA final examinations, not all of the stages.

4- What is the starting date for ICAI Final Group I Exam?

The starting date for ICAI Final Group I Exam is May 21st, 2021.

5- What is the starting date for ICAI Final Group II Exam?

The starting date for ICAI Final Group II Exam is May 30th, 2021.

6- What is the mode of ICAI Final Exam?

The 2021 Final Exam will be conducted in offline mode only.

7- Is subjective questions only asked in CA Final?

No. The type of questions asked in CA Final is both Subjective and Objective.

8- Is there any negative marking in CA Final?

Yes. There is a negative marking of 0.25 marks for every wrong response in the CA Final.

We have covered the complete guide on CA Final Exam 2021. Feel free to ask any questions in the comment section below.

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