About CA Final Course
The subjects of CA-Final are classified into two groups which a student can study
and appear in the examination group-wise or both the groups together.
Final Course, designed to impart expert knowledge in financial reporting, auditing
and professional ethics, taxation, corporate laws, system control, strategic finance
and advanced management accountancy.
Who can join the course?
A student who has passed the Integrated Professional Competence Course (IPCC) conducted by ICAI and has completed
2 years of articleship may register for CA Final examination.
Subjects and Marks
Group I (Four Subjects)
Paper 1: Financial Reporting (100 Marks)
Paper 2: Strategic Financial Management (100 Marks)
Paper 3: Advanced Auditing and Professional Ethics (100 Marks)
Paper 4: Corporate and Allied Laws (100 Marks)
Section A: Company Law (70 Marks)
Section B: Allied Laws (30 Marks)
Group II (Four Subjects)
Paper 5: Advanced Management Accounting (100 Marks)
Paper 6: Information Systems Control and Audit (100 Marks)
Paper 7: Direct Tax Laws (100 Marks)
Paper 8: Indirect Tax Laws (100 Marks)
Section A: Central Excise (40 Marks)
Section B: Service Tax & VAT (40 Marks)
Section C: Customs (20 Marks)