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)