CA- FINAL

The CA Final course is the last and final stage of the Chartered Accountancy (CA) course offered by the Institute of Chartered Accountants of India (ICAI). Here are the details:

1. Eligibility:

• Completion of both groups of the CA Intermediate examination or candidates who have converted from the old course to the new course are eligible to register for the CA Final course.

2. Registration:

• Candidates can register for the CA Final course after successfully passing both groups of the CA Intermediate examination.
• Registration for the Final course is open throughout the year. However, there are specific examination cycles.

3. Syllabus:

• The CA Final course consists of eight subjects, divided into two groups.
• Group I:
  • Paper 1: Financial Reporting
  • Paper 2: Strategic Financial Management
  • Paper 3: Advanced Auditing and Professional Ethics
  • Paper 4: Corporate and Economic Laws
• Group II:
  • Paper 5: Strategic Cost Management and Performance Evaluation
  • Paper 6: Risk Management
  • Paper 7: Direct Tax Laws and International Taxation
  • Paper 8: Indirect Tax Laws
• The syllabus covers advanced topics in financial reporting, financial management, auditing, corporate and economic laws, strategic cost management, taxation (direct and indirect), and other relevant areas.

4. Examination Pattern:

• The CA Final examination is conducted twice a year, usually in May and November.
• Each paper is of 100 marks and is conducted in English or Hindi language.
• It is a subjective type examination with some questions having optional choices.
• Candidates must score a minimum of 40% marks in each paper and an aggregate of 50% marks in all papers to pass the examination.

5. Exemption:

• Candidates who have completed specific post-graduation degrees or professional qualifications are eligible for exemptions from appearing in some subjects of the CA Final course.

6. Registration Fee:

• The registration fee for the CA Final course varies depending on the student's location and other factors. It includes registration fees, subscription fees, and examination fees.

7. Career Path:

• Upon successfully clearing the CA Final examination and fulfilling the required practical training, candidates become eligible for membership of the ICAI and can practice as Chartered Accountants.
• Chartered Accountants can pursue various career paths in accounting, auditing, finance, taxation, consulting, and corporate management. They can work in public practice firms, corporations, government agencies, non-profit organizations, or as independent professionals.

The CA Final course is the culmination of the rigorous Chartered Accountancy program, equipping candidates with advanced knowledge and skills required to excel in the dynamic field of accounting and finance.