CA Final

CA FINAL COURSE :

CA Final or Chartered Accountancy Final Course is the last phase of this program. To be competent for this program, the candidate must have to qualify for both the Groups of CA Intermediate Course. Also, they are mandated to finish off a practical regime of 2.5 years.

CAFinal is the third level of the Chartered Accountancy course, conducted by the ICAI, which is the final level. This exam is generally conducted twice every year in May and November.

1. ELIGIBILITY :

Here are the Eligibility Criteria for the candidates for CA Final Course

• Candidate must have qualified both the groups of CA Intermediate Course.
• The candidate must have a training experience of 2.5 years

2. SYLLABUS :

Group 1 :

• Paper I — Financial Reporting
• Paper II – Strategic Financial Management
• Paper III – Advanced Auditing and Professional Ethics
• Paper IV – Corporate and Economic Laws
  Part I: Corporate Laws
  Part II: Economic Laws

Group 2 :

• Paper V – Strategic Cost Management and Performance Evaluation
• Paper VI – Elective Subjects(one to be chosen from the six)
  • Risk Management
  • Financial Services and Capital Markets
  • International Taxation
  • Economic Laws
  • Global Financial Reporting
  • Multi-disciplinary Case Study
• Paper VII – DirectTax Laws and International Taxation
  Part I: DirectTax Laws
  Part II: International Taxation
• Paper VIII – Indirect Tax Laws
  Part I: Goods and Service Tax
  Part II: Customs and FTP

3. IMPORTANT DATES :

• Registration date – April and July
• Exam date –May and November
• Result date –July and January

4. MARKING SCHEME :

CA Final Level includes theoretical examinations as well as practical training in the form of compulsory practical training and communication skills training.

The Final level consists of two groups that have four papers each. To qualify for the exam the candidate must have to obtain a minimum of 40% in each paper and a total of 50% in all the papers. The student has to get through both the groups either at once or separately to be eligible for the membership

• Total Papers — 8, 100 marks each
• Paper type – subjective + objective
• Language – English and Hindi

5. REGISTRATION PROCESS :

Register for the Final Course after qualifying both the Groups of CA Intermediate course. After that complete four weeks Advanced Integrated Course on Information Technology and Soft Skills (AICITSS) during the last two years of Practical training before the Final Course exams.

Appear in Final examination in last six months of practical training. Then complete practical training and qualify both the groups of Final Exams and become a member

• Copy of 12th/ Graduation Mark Sheet
• Candidate’s Proof of Nationality
• Candidate’s Copy of Category Certificate