CA - Final: Course Structure

ICAICA (2006)Final • Course Structure

Course Level Name/Identification

CA » Final : Chartered Accountancy – Final Course

The third level of the CA (Chartered Accountancy) course conducted by the ICAI (Institute of Chartered Accountants of India) is identified as Final.

This is the third level course for any student intending to take up the chartered accountancy course after CPT (Common Proficiency Test).

Course Duration

Minimum Course duration – 3 Years

It is the period starting from the time the student gets registered for the course, to the time the student completes the coaching and other formalities required for being eligible for appearing at the main examination at this level. This period is a minimum of 3 years.

Exam Frequency

The main/final examinations for the course at this level are conducted twice every year generally on specified dates which do not change except under extraordinary circumstances.

  • May Examination [2:00 pm to 5:00 pm]
    Group-I - 3rd,5th,7th,9th of May;
    Group-II - 11th,13th,15th,17th of May;
  • November Examination [2:00 pm to 5:00 pm]
    Group-I - 5th,7th,9th,11th of November;
    Group-II - 13th,15th,17th,19th of November;

Minimum Requirements - Age, Academic Qualifications

Minimum Age

There is no stipulation as to the minimum age required for registering for the course.

Minimum Academic/Educational Qualifications

  1. A pass in the Common Proficiency Test (CPT) conducted by ICAI
  2. A pass in the Integrated Professional Competence Course (IPCC)

Pursuing along with Formal Graduation, Post Graduation Courses

Since a CA Final student has to register himself simultaneously as an articled clerk, the restrictions in relation to articled students also apply to a student pursuing the CA_Final level till he completes his articleship i.e. for a 3 year period.

For an articled clerk/audit clerk there is a restriction on the courses she/he can study during the tenure as an articled/audit clerk. An audit assistant cannot take up any other course of study or training, whether academic or professional, without prior permission of the council. The permission may be granted to an articled/audit assistant, for pursuing one additional course of study at a time during the period of practical training on submission of request in the prescribed form. (No.112 to be submit within one month of the date of joining the college or course to the ICAI.)


Since a student is permitted to continue the graduation course he/she had been pursuing already, the work timing as the articled/audit clerk is left to be decided on a case to case basis by the principal with whom the student takes up his/her articleship.

The working hours of the articled clerks coming after passing the CPT Examination, should be left to be decided by the Principal, subject to the overall guidelines that minimum working hours should be 35 hours per week excluding lunch break and the office hours should not be before 9.00 a.m. and after 8.00 p.m.

In case of exigencies of work with the Principal, an articled assistant may be required to work beyond his/her normal working hours. However, under such circumstances, the aggregate number of working hours shall not exceed 45 hours per week. The requirement to work beyond 35 hours in a week should not be a practice but only in exceptional circumstances. Further, where the articled assistant is required to work beyond normal working hours, and aggregate of such hours exceed 35 hours per week, he/she shall be entitled to compensatory leave calculated with reference to number of completed working hours, over and above, 35 hours per week.

Course Structure Pattern

The CA course at the Final level consists of theoretical examinations as well as practical training in the form of compulsory practical training and communication skills training. There are 8 subjects to be studied arranged into 2 groups of 4 papers each of 100 marks.

To pass a student has to obtain a minimum of 40% in each paper and an aggregate of 50% in all the papers of both the groups together if attempting both the groups or all the papers of a single group, failing which the student has to reappear in all the papers of that group/groups again.

A student has to get through both the groups either at once or separately to be eligible for MEMBERSHIP.

However there are certain exemptions in cases where the student has obtained high marks in one or more papers and has failed the group.



FinalPractical Training
8 subjects arranged into two groups of 4 papers of 100 marks each
First exam after two and half years of a articled training
Complete 3 Years of Articled training
General Management & Communication Skills Course.
Before or after completion of the final course

Associate Membership

Post Qualification Courses (Optional)

Subjects to be Studied

Each paper 3 hours-100 Marks

Group I

Group II

Use the subject names as links to pages containing the syllabus and list of recommended books.

Exemptions from one or more papers based on other qualifications held

No such exemptions are available