CA Final Test Series - Paras Insitute of Commerce

CA Final

Before appearing the final examination, a student has to undergo Four Weeks Advanced Integrated Course on Information Technology and Soft skills (AICITSS) consisting of Courses on Advanced Information Technology and Management Communication Skills during the last two years of practical training.

A CA student can appear in the Final Examination on completion of the practical training or while serving last 6 months of articled training on or before the last day of the month preceding the month in which the examination is to be held after successful completion of AICITSS.

CA Final Course Qualifications

A Student who has cleared CA Intermediate both groups and articleship can only enter into CA final.

CA Final’s Paper Format (As Per New Scheme)

The course is divided into 6 papers each carrying 100 marks.

The subjects for Final level are:

Paper-1: Financial Reporting (100 Marks)

Paper-2: Advanced Financial Management (100 Marks)

Paper-3: Advanced Auditing, Assurance and Professional Ethics (100 Marks)

Paper-4: Direct Tax laws & International Taxation (100 Marks)

Paper-5: Indirect Tax Laws (100 Marks)

Part 1: Goods & Services Tax (80 Marks)

Part 2: Customs & FTP (20 Marks)

Paper-6: Integrated Business Solutions (100 Marks)

Multidisciplinary Case Study with Strategic Management

CA-Final Full Syllabus as per New Scheme

CA Final Passing Marks

Students need to score of 40% in each subject or 50% overall to pass the CA Final Course.

CA Final Fees

For Indian students, CA final registration fees for both groups: ₹ 22,000.

For students from overseas, US$ 1000 for both groups.

The CA Final course’s exam fee or application fee is ₹ 3300/- for both groups, and ₹ 1800/- is for the CA Final Single Group.

The Final exams fee for students from overseas is US$ 550 for both groups.

CA Final Attempt Validity

The course is valid for five years after registration, and students can take ten attempts.

After clearing both groups of CA Final and successful completion of three years of practical training, students will acquire membership of ICAI family.