The third level of the chartered accountancy course is the Final level. This level appears after the Intermediate level in the course of chartered accountancy. To pursue this level, the completion of 3 years of CA Articleship is required by the student. Students gain extraordinary knowledge of laws, taxation, accounting, finance, and management at this level.
To know all the information about the CA Final course in detail, read the article below. Here, we discussed all about the course, its eligibility criteria, registration, fees, exams, syllabus, and results.
CA Final Eligibility Criteria
Students who have completed the CA Intermediate level and an articleship of a minimum of 2.5 years out of 3 years can pursue this level course.
CA Final Registration
Candidates who meet the eligibility criteria for the Final level of the CA course can register on the ICAI’s official website by following the process stated below.
How to Register for CA Final Course?
Eligible candidates can register for the Final level by following the steps described below:
- To begin the registration, browse ICAI’s official website at icai.org on your browser.
- On the homepage, click “e-services” and navigate the self-service portal.
- You must sign in to the portal using your login ID and password.
- Select your student cycle and tap CA Final Course.
- Navigate to the final registration form.
- Fill in the necessary details here.
- Basic details are filled out automatically (While previously registered for the first two levels)
- Upload the documents that are required here.
- Finish the CA Final registration process by submitting the fees asked by ICAI.
- Download the form and print out a duplicate of the form for future reference.
Documents Required for the Registration of the CA Final Course
For the registration of the CA Final course, the documents are required as described below
- Passport-size Photo of the Student
- Marksheet of CA Intermediate
- Marksheet of CA Foundation (If the student is not applying via the Direct Entry Route)
- Certificate of Special Category (SC/ST/OBC)
- Proof of Nationality (For Foreigners)
CA Final Registration Validity
If a student is registering for the CA Final course, then he has to be aware of the registration validity of the course which will expire after five years from the registration date. Moreover, if the validity of the same is expired, you can revalidate it again for an additional time period of five years by depositing a nominal fee of Rs. 500.
CA Final Fees
The fee for the CA Final course is determined by The Institute of Chartered Accountants of India. The CA Final course overall fee for a single group and both groups is Rs. 38,300 and Rs. 39,800, respectively. This fee includes registration fees, examination fees, and fees for practical training. Look at the table below to know the detailed structure.
|CA Final Fee Details||For Indian Students (INR)||For Foreign Students ($)|
|Single Group||Both Groups|
|Total||Rs. 38,300||Rs. 39,800||$ 1650|
CA Final Syllabus and Subjects
The CA Final course syllabus is separated into two groups, namely, Group-1 and Group-2 which are further separated into eight subjects. Both groups contain an equal number of subjects. Group-1 of the final level includes financial reporting, laws, auditing, and ethics while Group-2 of the same level includes cost management & performance evaluation, elective papers, direct and indirect laws, and international taxation. The sixth paper in the second group is an elective paper, indicating that students must choose one paper out of six. The Papers of both groups are mentioned below.
- Paper 1 – Financial Reporting
- Paper 2 – Strategic Financial Management
- Paper 3 – Advanced Auditing and Professional Ethics
- Paper 4 – Corporate and Economic Laws
- Paper 5 – Strategic Cost Management and Performance Evaluation
- Paper 6A – Risk Management
- Paper 6B – Financial Services and Capital Markets
- Paper 6C – International Taxation
- Paper 6D – Economic Laws
- Paper 6E – Global Finance Reporting Standards
- Paper 6F – Multidisciplinary Case Study
- Paper 7 – Direct Tax Laws and International Taxation
- Paper 8 – Indirect Tax Laws
Exam Form of the CA Final Course
To attempt the exams of the CA Final course, a student at icai.org must submit the exam form. Submit the exam form before the due date to avoid late fee charges of Rs. 600 or $ 10. The exam fee for the final level for a single group and both groups is Rs. 1800 and Rs. 3300, respectively, for Indian candidates, whereas the exam fee of the same for foreign candidates is $550.
CA Final Question Papers
Consistent practice, hard effort, and a ton of dedication are required to complete the CA final exams on your first attempt successfully. Despite covering the entire CA Final curriculum 2023, if you are anxious or nervous about your CA foundation exams. And you still haven’t determined whether you’ll pass the CA final exam. Then, you must self-evaluate by solving MTPs, RTPs, and the previous year’s CA Final question papers.
CA Final Admit Card
Before the 14 days of Final examinations, the admit cards for the CA Final students are issued by ICAI. Students can download their admit cards from icai.org.
CA Final Results
The results of the CA Final exams are published by ICAI after two months of Final examinations. Students can check their results from icai.nic.in.
In the above article, we have learned about the complete details of the last level of the chartered accountancy course, i.e. CA Final course covering eligibility criteria, registration process, overall fees, syllabus, exams, and results.