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.
IPCC
↓| Final | Practical 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 | |
| GMCS | |
| General Management & Communication Skills Course. Before or after completion of the final course |