Post Image

CA Final Exam Syllabus and Pattern 2025

CA Final Exam Pattern and Syllabus 2025: Candidates who are preparing for the CA Final exam must have knowledge about the exam pattern and syllabus to perform well in the exams. 

Candidates need to clear all papers in both groups in the CA Final exam to become certified Chartered Accountants. The syllabus of the CA Final exam is not only vast, but it is also one of the toughest from all the groups. 

It is important to note that the CA Final exam is conducted offline at a designated centre. According to the latest CA Final exam pattern, Paper 6 is now open book and case study material. In CA Final Paper 6, there will be five case studies each carrying 25 marks, and the students have to attempt four of them. 

Continue reading the full article to know more about the CA Final exam pattern and syllabus 2025.

  • CA Final Exam Syllabus and Pattern 2025 Overview

Check out the below table for important information about the CA Final exam pattern and syllabus 2025.

Exam Conducting Body

The Institute of Chartered Accountants of India (ICAI)

Exam Name

CA Final

Exam Mode

Pen and Paper mode

Exam frequency

Twice a year

May and November

Total marks per paper

100

Passing criteria

40% marks in each paper and an overall of 50% marks

Difficulty level

Tough

Total Papers 

Six

Total Groups

Two

Read more:

 

  • ICAI CA Final Exam Pattern 2025

ICAI CA Final Exam Pattern 2025

CA Final

Subjects

Marks

Exam Timings

Group I

Paper 1: Financial Reporting

100

2 PM to 5 PM

Paper 2: Advanced Financial Management

100

2 PM to 5 PM

Paper 3: Advanced Auditing & Professional Ethics 

100

2 PM to 5 PM

Group II

Paper 4: Direct tax laws and international taxation 

100

2 PM to 5 PM

Paper 5: Indirect tax laws 

100

2 PM to 5 PM

Paper 6: Multi-disciplinary case study with Strategic Management

100

2 PM to 6 PM

 

  • ICAI CA Final Syllabus 2025

Under the new scheme of education and training, candidates have to prepare only 6 papers in the CA Final Course. Check out the below table for the detailed syllabus.

Paper 1: Financial Reporting

Module

Chapter

Module 1

Ch-1 Introduction to Indian Accounting Standards

Ch-2 Conceptual Framework for Financial Reporting Under Indian AS.

Ch-3 Ind AS on Presentation of General Purpose Financial Statement

Ch-4 Ind AS on Measurement based on Accounting Policies

Module 2

Ch-5 Ind AS on Assets of the Financial Statements

Module 3

Ch-6 Ind AS on Liabilities of the Financial Statements

Ch-7 Ind AS on Items impacting the Financial Statements

Ch-8 Ind AS on Disclosure in the Financial Statements

Module 4

Ch-9 Ind AS 115 Revenue from contracts with customers

Ch-10 Other Indian Accounting Standards

Ch-11 Accounting and Reporting of Financial Instruments

Module 5

Ch-12 Ind AS 103 “ Business Combination”

Ch-13 Consolidates and Separate Financial Statements of Group Entities

Ch-14 Ind AS 101 “ First-time Adoption of Ind AS”

Ch-15 Analysis of Financial Statements

Ch-16 Professional and Ethical Duty of a Chartered Accountant

Ch-17 Accounting and Technology

 

Paper 2: Advanced Financial Management

Ch-1 Financial Policy and Corporate Strategy

Ch-2 Risk Management

Ch-3 Advanced Capital Budgeting Decisions

Ch-4 Security Analysis

Ch-5 Security valuation

Ch-6 Portfolio Management

Ch-7 Securitization

Ch-8 Mutual Fund

Ch-9 Derivatives Analysis and Valuation

Ch-10 Foreign Exchange Exposure and Risk Management

Ch-11 International Financial Management

Ch-12 Interest Rate Risk Management

Ch-13 Business Valuation

Ch-14 Mergers, Acquisitions, and Corporate Restructuring

Ch-15 Startup Finance

 

Paper 3: Advanced Auditing, Assurance and Professional Ethics

Module

Chapters

Module 1

Ch-1 Quality Control

Ch-2 General Auditing Principles and Auditors Responsibilities

Ch-3 Audit Planning, Strategy and Execution

Ch-4 Materiality, Risk Assessment, and Internal Control

Ch-5 Audit Evidence

Ch-6 Completion and Review

Ch-7 Reporting

Module 2

Ch-8 Specialised Areas

Ch-9 Related Services

Ch-10 Review of Financial Information

Ch-11 Prospective Financial Information and other Assurance Services

Ch-12 Digital Auditing and Assurance

Ch-13 Group Audits

Ch-14 Special Features of Audit of Banks & Non- Banking Financial Companies

Module 3

Ch-15 Overview of Audit of Public Sector Undertakings

Ch-16 Internal Audit

Ch-17 Due Diligence, Investigation &  Forensic Accounting

Ch-18 Sustainable Development Goals & Environment, Social and Governance Assurance

Ch-19 Professional Ethics & Liabilities of Auditors

 

Paper 4: Direct Tax Laws & International Taxation

Module

Chapters

Module 1

Ch-1 Basic Concepts

Ch-2 Income which do not form part of Total Income

Ch-3 Profits and Gains of Business or Profession

Ch-4 Capital Gains

Ch-5 Income from Other sources

Ch-6 Income of other persons included in Assessee’s Total Income

Ch-7 Aggregation of Income, Set off or Carry forward of losses

Ch-8 Deductions from Gross Total Income

Module 2

Ch-9 Assessment of Various Entities

Ch-10 Assessment of Trusts and Institutions, Political Parties and Other special entities

Ch-11 Tax Planning, Tax Avoidance and Tax evasion

Ch-12 Taxation of Digital Transactions

Module 3

Ch-13 Deduction, Collection and Recovery of Tax

Ch-14 Income Tax Authorities

Ch-15 Assessment Procedure

Ch-16 Appeals and  Revision

Ch-17 Dispute resolution

Ch-18 Miscellaneous Provisions

Ch-19 Provisions to Counteract Unethical Tax Practices

Ch-20 Tax audit and Ethical Compliances

Module 4

Ch-21 Non Resident Taxation

Ch-22 Double Taxation Relief

Ch-23 Advance Rulings

Ch-24 Transfer Pricing

Ch-25 Fundamentals of BEPS

Ch-26 Application and Interpretation of Tax Treaties

Ch-27 Overview of Model Tax Conventions

Ch-28 Latest Development in International Taxation

 

Paper 5: Indirect Tax Laws

Module

Chapters

Part 1: Goods and Services Tax

Module 1

Ch-1 Supply under GST

Ch-2 Charge of GST

Ch-3 Place of Supply

Ch-4 Exemption from GST

Ch-5 Time of Supply

Ch-6 Value of Supply

Module 2

Ch-7 Input Tax Credit

Ch-8 Registration

Ch-9 Tax Invoice, Credit and Debit notes

Ch-10 Accounts and Records; E-way bill

Ch-11 Payment of Tax

Ch-12 Electronic Commerce Transactions

Ch-13 Returns

Module 3

Ch-14 Import and Export Under GST

Ch-15 Refunds

Ch-16 Job work

Ch-17 Assessment and Audit

Ch-18 Inspection, Search, Seizure and Arrest

Ch-19 Demands and Recovery

Ch-20 Liability to Pay in Certain cases

Ch-21 Offences and Penalties and Ethical Aspects Under GST

Ch-22 Appeals and Revision

Ch-23 Advance Ruling

Ch-24 Miscellaneous Provisions

Part 2: Customs & FTP

Module 4

Ch-1 Levy of and Exemptions from Customs Duty

Ch-2 Types of Duty

Ch-3 Classification of Imported and Export goods

Ch-4 Valuation under the Customs Act, 1962

Ch-5 Importation and Exportation of Goods

Ch-6 Warehousing

Ch-7 Refund

Ch-8 Foreign Trade Policy

 

Paper 6: Integrated Business Solutions (Multidisciplinary Case Study with Strategic Management)

This paper has only case studies which evaluate the student’s overall understanding of the various topics. 

  • ICAI CA Final Exam Pattern and Syllabus 2025 FAQs

Qus1. Is the CA final exam tough?

Ans. Yes, the CA Final exam is tough compared to other levels, but it is not impossible to crack. With the help of a study plan, consistent study, and hard work, you can definitely crack the CA Final exam.

Qus2. How many groups are there in the CA final exam 2025?

Ans. There are a total of two groups in the CA Final exam, namely Group 1 and Group 2.

Qus3. How many subjects are there in the CA Final exam 2025?

Ans. There are a total of 6 subjects in the CA Final exam 2025.

Qus4. What is the time duration of each paper in CA Final 2025?

Ans. The time duration of each paper in the CA Final 2025 exam is 3 hours, except Paper 6, which will be of 4 hours.

Qus5. Is there any negative marking in the CA Final 2025 exam?

Ans. No, there is no negative marking in the CA Final 2025 examination.