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