
30th January, 2025
CA Final Exam
CA Final Exam Syllabus and Pattern 2025
Table of Contents
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 |
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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 |
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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.
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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.