FINAL

FINAL COURSE

 

The CA course at the Final level (ICAI: Final Examination) consists of theoretical examinations as well as practical training in the form of articleship. There are 8 subjects to be studied arranged into 2 groups of 4 papers of 100 marks each i.e. a total of 6 papers if 100 marks each.

To pass a student has to obtain a minimum of 40% in each paper and an aggregate of 50% in all the papers of both the groups together if attempting both the groups or all the papers of a single group, failing which the student has to reappear in all the papers of that group/groups again.

A student has to get through both the groups either at once or separately to be eligible for MEMBERSHIP.

However there are certain exemptions in cases where the student has obtained high marks in one or more papers and has failed the group.

From PE - II 
↓ 

Articleship


Practical Training 
[Apprenticeship under a practicing chartered accountant for a period of 3 years] 
↓ 

Final

Final Academic Level [First exam after two and half years of articleship]
[8 subjects arranged into two groups of 4 papers of 100 marks each.] 
↓ 
GMC Course
[Compulsory General Management Course] 
↓ 
Associate Membership 
↓ 
Post Qualification Courses [Optional]

 

Subjects

Each paper 3 hours-100 Marks

  • CA: Final: Group I
    • Paper 1: Advanced Accounting [100 marks]
    • Paper 2: Management Accounting and Financial Analysis [100 marks]
    • Paper 3: Advanced Auditing [100 marks]
    • Paper 4: Corporate Laws and Secretarial Practice [100 marks]
  • CA: Final Group II
    • Paper 5: Cost Management [100 marks]
    • Paper 6: Management information and Control system [100 marks]
    • Paper 7: Direct Taxes [100 marks]
    • Paper 8: Indirect Taxes [100 marks]

 

Eligibility for Registration:

A student can register for CA. Final on passing both groups of IPCC.

 

Passing Criteria for Final:

If Student appears for Both Groups simultaneously: A student will be declared to have passed if he secures in one sitting Minimum 40% marks in each paper of Both Groups AND Minimum 50% marks in the aggregate of all the papers of both Groups taken together.

 

If Student appears for only one Group: A student will be declared to have passed if he secures in one sitting Minimum 40% marks in each paper of the Group AND Minimum 50% marks in the aggregate of all the papers of that Group.

 

Exemption: If student fails in Group but gets 60 or more marks in any of the subject, he will be declared as passed in that subject.

In case of failure in any one subject he has to reappear for all subjects of that group which are not exempt.

 

Registration Fee:

Rs. 10,000.

 

Eligibility for Appearing in Exam:

Student can appear for CA Final exam during last 6 months of his Articleship.