About CA Final Course

Final Course is the last level of C.A. Course. After qualifying both the groups of Intermediate course, student can get registered for C.A. Final Course. Candidate can appear in C.A. Final examination during last 6 months of practical training. But before appearing in C.A. Final exam, one has to successfully complete four weeks Advanced Integrated Course on Information Technology and Soft Skills (AICITSS) during the last two years of practical training.

Papers of CA Final

The course of CA Final is divided into 2 groups with 4 papers in each group.

Group 1

There are 4 papers in Group 1 of CA Final Course. The name and marks of each paper have been sited below.

Paper 1: Financial Reporting - Paper Duration - 3 Hours; Full Marks – 100

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Paper 2: Strategic Financial Management - Paper Duration - 3 Hours; Full Marks – 100

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Paper 3: Advanced Auditing and Professional Ethics - Paper Duration - 3 Hours; Full Marks – 100

Paper 4: Corporate and Economic Laws - Paper Duration - 3 Hours; Full Marks – 100

Part I: Corporate Laws (70 Marks) - Section A: Company Law​; Section B: Securities Law

Part II: Economic Laws (30 Marks)

Group 2

There are 4 papers in Group 2 of CA Final Course. The name and marks of each paper have been sited below.

Paper 5: Strategic Cost Management and Performance Evaluation - Paper Duration - 3 Hours; Full Marks – 100

Paper 6: Elective Paper - Paper Duration - 3 Hours; Full Marks – 100

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 : Multi Disciplinary Case Study

Note - Students must opt for any one of the elective papers as per their discretion.

Paper 7: Direct Tax Laws and International Taxation - Paper Duration - 3 Hours; Full Marks – 100

Part I: Direct Tax Laws (70 Marks)

Part II: International Taxation (30 Marks)

Paper 8: Indirect Tax Laws - Paper Duration - 3 Hours; Full Marks – 100

Part I: Goods and Service Tax (75 Marks)

Part II: Customs and FTP (25 Marks)