CA Final 2025 Exam - Exam Date, Registration, Pattern, Syllabus, Sample Papers, Cutoff, Previous Year Papers

Updated By Debanjalee Sen on 28 Oct, 2024 08:58

CA Final is organised by the Institute of Chartered Accountants of India (ICAI) twice every year. Those who qualify both the groups of CA Intermediate and Self-Paced Online Module examination and complete the practical training will be eligible to appear for CA Final 2025.

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About CA Final 2025

CA Final 2025: The CA Final 2025 registration for the May 2025 term is open. The last date to register for the May 2025 CA Final examination is January 1, 2025. Those who have passed the CA Intermediate examination can register for CA Final 2025 within the stipulated dates. To register, they have to log in to the official SSP portal, complete the form, and pay the required fees. 

After meeting the other requirements such as completion of practical training and cracking the self-paced online module examination, students can apply for CA Final 2025 by filing the exam form. The ICAI CA Final 2025 examination will be organised across 290 cities in India and 8 locations abroad. 

CA Final 2024: CA Final 2024 is slated to be held from November 3 to November 13, 2024. Earlier, the CA Final 2024 exam form for the November 2024 examination was re-opened on September 11 and September 12, 2024, as aspirants raised concerns regarding the short window provided for exam form submission. The exam form was previously available from August 7 to August 20. 

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What is ICAI CA Final Exam?

CA Final is the final examination in the journey to becoming a Chartered Accountant in India. It is conducted by the Institute of Chartered Accountants of India (ICAI) twice per year - in May and November. 

In the first two stages of the CA Course, students have to pass the CA Foundation and CA Intermediate examinations. Additionally, a new module has been added named “CA Self-paced Online Modules” under the New Scheme which has to be cleared by them. 

CA Final Exam 2025 - Highlights

Get a quick overview of the CA Final examination 2025 - 

Particulars

Details

Name of the Exam

ICAI CA Final Exam

Conducting Authority of ICAI CA Final

Institute of Chartered Accountants of India

Frequency of the CA Final Exam

Twice per year

CA Final Exam Mode

Pen and Paper Mode (Offline)

CA Final Groups

Group I and Group II

CA Final Exam Duration

3 hours for Paper 1 to 5 (which will be closed book examination) and 4 hours for Paper 6 (which will be open book examination) 

CA Final Total Number of Papers

6 (3 papers in each group)

CA Final Question Type

A combination of MCQ and Descriptive

CA Final Difficulty Level

Tough

CA Final Total Marks

600 (100 marks per paper)

CA Final Marking Scheme

No negative marking for MCQ-based questions

Passing Criteria

40% in individual subjects

50% in aggregate

Official Resources for Preparation

Board of Studies Knowledge Portal - Study Material Provided, Mock Test Paper, Previous Year Question Paper, Revision Test Paper, MCQ Practice Questions

Official Website

https://www.icai.org/

https://boslive.icai.org/index.php

ICAI CA Final Exam Help Desk Number

ICAI Call Sahayata: +91 - 99975 99975

CA Final Pass Percentage (November 2023)

9.42%

CA Final 2025 Dates and Schedule

Candidates for CA Final 2025 must be informed of the CA Final exam dates. Check the schedule below - 

CA Final 2025 Dates (May/ June 2025)

Event

Dates

ICAI CA Final 2025 Registration under the new scheme starts

Open

ICAI CA Final 2025 Registration under the new scheme last date

January 1, 2025 (Aspirants can take the CA Final examination 6 months after finishing their practical training)

CA Final Exam Form 2025 Release Date

TBA

CA Final 2025 Exam Form Last Date

TBA

CA Final 2025 Admit Card Release Date

TBA

CA Final 2025 Exam Date

TBA

CA Final 2025 Result

TBA


CA Final 2025 Dates (November / December 2025)

Event

Dates

ICAI CA Final 2025 Registration under the new scheme starts

Open

ICAI CA Final 2025 Registration under the new scheme last date

TBA - (Examination takers can attempt the CA Final examination after finishing their practical training but maintaining at least a gap of 6 months)

CA Final Exam Form 2025 Release Date

TBA

CA Final 2025 Exam Form Last Date

TBA

CA Final 2025 Admit Card Release Date

TBA

CA Final 2025 Exam Date

TBA

CA Final2025 Result

TBA

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CA Final 2025 Eligibility

The major pointers related to the CA Final 2025 eligibility criteria are as follows - 

  • Qualify the CA Foundation (not applicable for Direct Entry Route examinees) and CA Intermediate examination.
  • Finish at least 8 months of theoretical education for the CA Intermediate course.
  • Pass both the groups of the CA Intermediate examination with a minimum of 40% in each paper and the overall aggregate must be 50%.
  • Complete ICITSS (Integrated Course on Information Technology and Soft Skills) before starting Practical Training.
  • Register for Practical Training for 2 years.
  • Then applicants can register for the CA Final course and pass the online examination for the 4 Self-paced Online Modules with at least 50% marks in each paper.
  • After finishing the Practical Training for 2 years, candidates have to join and qualify the Advanced ICITSS, which has to be done before appearing for the CA Final examination.
  • Once the online exam form is live, they can apply to appear for the CA Final. However, the examinees must maintain a gap of at least 6 months, after the conclusion of the Practical Training/ Articleship to take the CA Final examination.
  • They must qualify both the groups of the CA Final examination to become a member. 

CA Final 2025 Registration

To complete the CA Final 2025 registration, applicants must visit icai.org/post/students-services to access the Self-Service Portal. Here are the basic steps to CA Final 2025 registration -

  • Click open the ICAI website at icai.org or icai.org/post/students-services.
  • Look for the e-services menu and choose “Student Services”.
  • Click on the registration form link, review the instructions, and fill out the details.
  • To register, candidates have to provide their mobile phone number and email address to generate their login credentials.
  • Once done, they can then sign in to the portal and add the required information. Additionally, they have to submit self-attested documents/ certificates online within the Self-Service Portal.
  • The applicants must pay the registration fee to finalise their CA Final 2025 registration.
  • Also, please note that they have to sign up for the self-paced online module at the time of the CA Final registration.
  • The CA Final registration form will include the facility to pick up the subject for Sets C and D under the self-paced online module.
  • No separate charges are required to be paid for the self-paced online modules (Sets A, B, C, and D).
  • After successful CA Final registration, the examinees will be provided guidelines by the ICAI as to how to order study materials via the Centralised Distribution System Portal, i.e., https://icai-cds.org/

CA Final 2025 Registration Fees

Get a quick breakdown of the CA Final 2025 registration fees -

Particulars

Fees

Fees for Indian Individuals

Rs 22,000

Fees for Foreign Individuals

USD 1100

CA Final 2025 Exam Form

Applicants who have finished their articleship/ practical training and other fulfilled other requirements can fill out the CA Final exam form, once it is available. Check out the main steps -

  • Students must visit the ICAI official portal and log into the SSP.
  • They will find the relevant link (CA Final exam form) there. 
  • They must read the instructions and fill out the CA Final 2025 exam form.
  • After entering the particulars, they must review the data.
  • In the final step, they must pay the exam form fee via the suggested payment methods such as Visa/ Mastercard/ Debit card/ Credit Card.
  • Once the payment is completed, the system will issue the ICAI CA Final 2025 exam/ application form PDF.
  • Candidates are advised to download and save the CA Final 2025 exam form PDF and the fee receipt for future reference.

N.B.: Those who miss the deadline to submit the CA Final application form/ exam form, can still do so by paying the prescribed late fee within the provided dates. The late fee for the Indian/ Kathmandu centres is Rs 600, while it is USD 10 for those applying for overseas centres.

CA Final 2025 Exam Form Fees

We have furnished the CA Final exam form fees in the below table -

Centres

CA Final Fees for Single Group

CA Final Fees for Both Groups

Indian Centres

Rs 1,800

Rs 3,300

Kathmandu Centres

Rs 2,200

Rs 4,000

Overseas Centres

USD 325

USD 550

CA Final 2025 Admit Card

CA Final 2025 admit card will be launched by the conducting authority around 2 weeks before the exam. Those who are eligible to appear for CA Final 2025 will be able to obtain their admit cards from the official portal.

Students must make sure to carry the admit card to the exam centre or else they will not be allowed to sit for the ICAI CA Final 2025 examination. After downloading the CA Final admit card, they must save the soft copy of it and print the same. 

CA Final 2025 Syllabus

CA Final syllabus is provided by the conducting body on the official site. Overall there are 6 subjects in the CA Final examination. The main subjects as per the CA Final 2025 syllabus include - 

CA Final Syllabus

Paper 1 - Financial Reporting

Paper 2 - Advanced Financial Management

Paper 3 - Advanced Auditing, Assurance, and Professional Ethics

Paper 4 - Direct Tax Laws and International Taxation

Paper 5 - Indirect Tax Laws

Paper 6 - Integrated Business Solutions

Please note that the CA Final syllabus for Paper 6 can be accessed from the prospectus of the CA examination. On opening the CA examination prospectus, students must move to Part 7 named “Final Course”. In the said segment, they can explore the “Subjects and Syllabus”, where the details are posted related to the subjects of Paper 6. 

Meanwhile, the official syllabus PDF for the CA Final is provided below - 

CA Final 2025 Exam Pattern

The major highlights related to the CA Final 2025 exam pattern are as follows -

  • According to the CA Final exam pattern, there are 2 groups with a total of 6 papers.
  • Each paper has multiple sections with different weightages.
  • Papers 1 to 5 will have a mix of objective and subjective questions. There will be 30 marks on MCQs and 70 marks on descriptive questions.
  • In Paper 6, there will be 40 marks on MCQs and 60 marks on subjective questions.
  • Exam takers have to mandatorily answer the MCQs, which will be mostly case-study based.
  • There is no negative marking in MCQs.
  • For the descriptive questions, there will be 6 questions overall. Out of the 6 questions, number 1 is compulsory, while 4 out of the remaining 5 have to be answered. Each descriptive question will carry 14 marks. (This applies to Papers 1 to 5). 
  • Papers 1 to 5 will be closed-book examinations.
  • The CA Final exam duration for Papers 1 to 5 is 3 hours each.
  • In Paper 6, students will have to attempt case studies. Out of 5 case studies, examinees will have to work through 4. For this paper, the case studies will be of 25 marks each and it will be an open-book examination. 
  • The duration for Paper 6 is 4 hours.

CA Final 2025 Preparation Tips

Some effective preparation tips to help exam takers prepare for the ICAI CA Final 2025 are - 

  • Get acquainted with the latest CA Final exam pattern and syllabus for a comprehensive idea about the subjects, weightage, marking scheme, etc.
  • Prepare a routine and assign time for topics of each subject daily.
  • Be consistent and maintain discipline. Have fixed study hours every day and make sure to stick to that schedule.
  • Practise questions from ICAI CA Final previous year question papers, revision test papers etc. 
  • Use recommended study materials issued by the ICAI CA Final portal, which is available in English and Hindi. Also, follow the books and study materials advised by exam experts. 
  • For those who are not confident in self-study, it is better to join a reputed coaching centre for CA Final preparation. Several options are out there, which offer offline/ online classes. 

CA Final 2025 Result

CA Final results will be published at icai.nic.in or caresults.icai.org. Once the link is active, students have the CA Final exam roll number, registration number, and CAPTCHA and press the submit button to view the results.

The minimum qualifying marks are 40% in each paper and 50% in aggregate for both groups. To get an idea about the passing percentage, the figures of the May 2024 CA Final examination are tabulated below - 

Particulars

Pass Percentage

Group 1

27.35%

Group 2

36.35%

Both groups

19.88%

The top 3 rank holders in CA Final 2024 (May 2024 examination) are -

Names of the Students

Marks

Ranks

Shivam Mishra

500

1

Varsha Arora

480

2

Kiran Rajendra Singh

477

3

CA Final Exam 2025 Contact Information

Note down the details from the attached table related to the contact information for any queries on the CA Final exam 2025 -

Postal Address

The Institute of Chartered Accountants of India, ICAI Bhawan, Indraprastha Marg, Post Box No. 7100, New Delhi - 110 002

ICAI Call Sahayata

+91 -99975 99975

ICAI CA Contact Us Link 

https://www.icai.org/post/contact-us

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    FAQs about CA Final

    What are the main subjects for the CA Final examination?

    The main subjects for the CA Final examination are Paper 1 - Financial Reporting, Paper 2 - Advanced Financial Management, Paper 3 - Advanced Auditing, Assurance, and Professional Ethics, Paper 4 - Direct Tax Laws and International Taxation, Paper 5 - Indirect Tax Laws, and Paper 6 - Integrated Business Solutions.

     

    How can the examinees register for the CA Final 2025 examination?

    To register for the CA Final 2025 examination, examinees have to visit the CA portal and open the “Student Services” tab. Once the registration form opens, they have to type in the necessary information to generate the login details. Once the login data is available with them, they have to add the rest of the particulars, upload self-attested documents, and pay the registration fee.

    When will the CA Final 2025 examination registration begin?

    The CA Final 2025 examination registration is open throughout the year. The deadline to conclude registration is January 1, 2025. We advise the entrants to regularly check the official portal for any changes or updates on the CA Final schedule. 

     

    What are the eligibility criteria for the CA Final examination?

    To be eligible to appear for the CA Final examination, exam takers must have passed the CA Intermediate examination, finished ICITSS (Integrated Course on Information Technology and Soft Skills), Practical Training, Advanced ICITSS, and cracked Self-paced online module examination. After accomplishing practical training/ articleship, there must be an interval of 6 months at least, before taking the CA Final examination.

    Can applicants directly appear for the CA Final examination after completing the CA Intermediate?

    No, applicants cannot directly appear for the CA Final examination after completing the CA Intermediate. They have to successfully pass the examination for the CA self-paced online module. Additionally, they must finish off the ICITSS, Advanced ICITSS, practical training, and meet any other eligibility before being able to sit for the CA Final examination.

     

    When will the CA Final 2025 examination be held?

    The CA Final 2025 examination will be held in May/ June and November/ December 2025. The exam dates are yet to be confirmed by the conducting authority. Aspirants are recommended to keep checking the official site so that they do not miss out on any important notifications.

    What is the exam form fee for the CA Final exam?

    The exam form fee for the CA Final exam for Indian centres is Rs 1800 for a single group and Rs 3300 for both groups. For Kathmandu centres, it is Rs 2200 for a single group and Rs 4000 for both groups. For overseas, it is 325$ for a single group and 550$ for both groups.

     

    What is the question format for the CA Final 2025 examination?

    The question format for the CA Final 2025 examination is a mix of the subjective and objective questions. Papers 1 to 5 will have 30 marks for MCQs and 70 marks for detailed questions, while Paper 6 will have 40 marks for MCQs and 60 marks for descriptive questions. Please note that it is mandatory to work through the MCQs.

    What is the registration fee for the CA Final examination?

    The registration fee for the CA Final examination for Indian exam takers is Rs 22,000. For those who are applying from overseas, it is USD 1100. Applicants from UT of J&K, UT of Ladakh, North-Eastern States, Andaman and Nicobar Islands will be given a concession in the CA Final registration fee.

     

    What is the CA Final examination?

    CA Final examination is organised by the Institute of Chartered Accountants of India (ICAI) for the final phase of the CA course. Only after successfully the previous stages of the CA course, the CA Final examination can be attempted. The exam is typically held in May and November. 

     

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