CA Final 2025 Exam Pattern - Check Marking Scheme, Total Marks, Chapter Wise Weightage, Duration

CA Final Exam Pattern Issued by

Institute of Chartered Accountants of India

CA Final Exam Mode

Offline/ Pen and Paper Mode

CA Final Groups

Groups I and II

CA Final Exam Duration for Papers 1 to 5

3 hours

CA Final Exam Duration for Paper 6

4 hours

CA Final Exam Style

Papers 1 to 5 - Closed-book examination

Paper 6 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 Explanatory

CA Final Marks Distribution for Papers 1 to 5

30 marks on MCQs + 70 marks on descriptive questions

CA Final Marks Distribution for Paper 6

40 marks on MCQs + 60 marks on subjective questions

CA Final Difficulty Level

Tough

CA Final Total Marks

600 

CA Final Marks per Paper

100 marks per paper

CA Final Marking Scheme

1 mark per question for MCQs, for descriptive questions it is 14 marks per question (for Papers 1 to 5)

CA Final Negative Marking

Not applicable

Passing Criteria

40% in respective subjects

50% in aggregate

I

Introduction to General Purpose Financial Statements as per Indian Accounting Standard (Ind AS), Conceptual Framework for Financial Reporting under Indian Accounting Standards (Ind AS), Application of Ind AS with reference to General Purpose Financial Statements 

10 - 15%

II

Ind AS on Income Statement, Ind AS 115* “Revenue from Contracts with the Customers”

5 - 10%

III

Ind AS on Assets and Liabilities of the Financial Statements, Ind AS 2 “Inventories”, Ind AS 16 “Property, Plant and Equipment”, Ind AS 116* “Leases”, Ind AS 23 “Borrowing Costs”, Ind AS 36 “Impairment of Assets”, Ind AS 38 “Intangible Assets”, Ind AS 40 “Investment Property”, Ind AS 105 “Non-current Assets Held for Sale and Discontinued Operations”, Ind AS 19 “Employee Benefits”, Ind AS 37 “Provisions, Contingent Liabilities and Contingent Assets”

15 - 25%

IV

Ind AS on Items impacting the Financial Statements, Ind AS 12* “Income Taxes”, Ind AS 21 “The Effects of Changes in Foreign Exchange Rates”, Ind AS on Disclosures in the Financial Statements, Ind AS 24 “Related Party Disclosures”, Ind AS 33 “Earnings per Share”, Ind AS 108 “Operating Segments”, Other Ind AS, Ind AS 20 “Accounting for Government Grants and Disclosure of Government Assistance”, Ind AS 102 “Share-Based Payment”, Ind AS 41 “Agriculture”

15 - 20%

V

Ind AS on Financial Instruments (it includes Ind AS 32, Ind AS 109, Ind AS 107), Financial Instruments: Scope and Definitions, Classification and Measurement of Financial Assets and Financial Liabilities, Financial Instruments: Equity and Financial Liabilities, Derivatives and Embedded Derivatives, Recognition and Derecognition of Financial Instruments, Hedge Accounting, Disclosures

10 - 15%

VI

Ind AS on Group Accounting

10 - 20%

VII

First-time adoption of Indian Accounting Standards (Ind AS 101), Analysis of financial statements (as per Ind AS)

5 - 10%

VIII

Ethics with Accounting Concepts, Technology and Accounting

5 - 10%

I

Financial Policy and Corporate Strategy, Risk Management, Advanced Capital Budgeting Decisions

8 - 15%

II

Security Analysis, Security Valuation, Portfolio Management

20 - 30%

Securitization, Mutual Funds, Derivatives Analysis and Valuation,  Foreign Exchange Exposure and Risk Management

20 - 30%

III

International Financial Management, Interest Rate Risk Management

20 - 25%

IV

Business Valuation, Mergers, Acquisitions and Corporate Restructuring

10 - 15%

V

Startup Finance

2 - 5%

I

Quality Control, General Auditing Principles and Auditors Responsibilities, Audit Planning, Strategy, and Execution, Materiality, Risk Assessment and Internal Control, Audit Evidence, Completion and Review, Reporting, Specialised Areas, Related Services, Review of Financial Information, Prospective Financial Information and Other Assurance Services, 

45 - 55%

II

Digital Auditing and Assurance

3 - 6%

III

Group Audits, Special Features of Audit of Banks & Non-Banking Financial Companies, Overview of Audit of Public Sector Undertakings, Internal Audit, Due Diligence, Investigation and Forensic Accounting

17 - 24%

IV

Emerging Areas: Sustainable Development Goals (SDG) & Environment, Social and Governance (ESG) Assurance etc.

3 - 6%

V

Professional Ethics and Liabilities of Auditors

17 - 24%

I

(i) Comprehensive computation of income-tax liabilities of companies and other entities under the alternative tax regimes under the Income-tax Act, 1961 to optimise tax liability 

• General provisions under the Act for computation of total income and tax liability for companies and other entities 
• Special tax regimes under the Act for companies and other entities 
• Optimisation of tax liability of companies and other entities through tax planning

(ii) Special Provisions relating to charitable and religious trust and institutions, political parties and electoral trusts, business trusts, securitisation trusts, investment funds and other funds/trusts

(iii) Anti-avoidance provisions under the Act 

(iv) Provisions to address tax challenges on digitalisation

40 - 45% [20 - 23% weightage for the item (i) and 20 - 22% weightage for (ii), (iii) and (iv) together]

II

Tax Administration and Appellate Mechanism

20 - 30%

III

International Taxation, Other Aspects of International Taxation

30 - 35%

Goods and Services Tax (GST) Law as contained in the Central Goods and Services Tax (CGST) Act, 2017 and Integrated Goods and Services Tax (IGST) Act, 2017 including

I

Case studies based on the following: Levy and collection of CGST and IGST – Application of CGST/IGST law; Concept of supply, inter-state supply, intra-state supply, supplies in territorial waters; Charge of tax including reverse charge; Classification; Exemption from tax; Place of supply; Time of Supply; Value of supply; Input tax credit; Computation of GST liability

45 - 65%

II

Procedures under GST including registration, tax invoice, credit and debit notes, electronic way-bill, accounts and records, returns, payment of tax, Refunds and case studies based on refund provisions, Job work, Liability to pay in certain cases 

10 - 30%

III

Administration of GST; Assessment and Audit, Inspection, Search, Seizure and Arrest, Other provisions

0 - 5%

IV

Demand and Recovery, Offences and Penalties, Advance Ruling, Appeals and Revision, Ethics under GST

15 - 30%

1. Customs Law as contained in the Customs Act, 1962 and the Customs Tariff Act, 1975 

2. Foreign Trade Policy

I

Levy of customs duties including application of customs law, taxable event, charge of customs duty, exceptions to levy of customs duty, exemption from custom duty, Types of customs duties, Classification and valuation of imported and export goods

40 - 65%

II

Import and Export Procedures including special procedures relating to baggage, goods imported or exported by post, stores, Warehousing, Refund, Basic concepts relating to export promotion schemes provided under FTP, 

20 - 45%

III

Introduction to FTP – legislation governing FTP, salient features of an FTP, administration of FTP, contents of FTP and other related provisions, Basic concepts relating to import and export, Introduction to customs law including Constitutional aspects

10 - 20%

Comprehension Knowledge

Paper 1

Financial Reporting

5 - 15%

55 - 80%

15 - 30%

Paper 2

Advanced Financial Management

10 - 20%

20 - 40%

50 - 60%

Paper 3

Advanced Auditing, Assurance and Professional Ethics

10 - 20%

65 - 75% 

10 - 20%

Paper 4

Direct Tax Laws and International Taxation

5 - 10%

65 - 70%

20 - 30% 

Paper 5

Indirect Tax Laws 

Part-I: Goods and Services Tax

10 - 30%

45 - 75%

15 - 25%

Part II: Customs & FTP

25 - 55%

45 - 75%

-

Paper  6

Integrated Business Solutions (Multidisciplinary Case Study with Strategic Management)

-

100%

Papers 1 to 5

30

Not applicable

1 mark per question

Paper 6

40

Not applicable

1 mark per question

Papers 1, 2, 3, 4 and 5

3 hours

2 pm to 5 pm

Papers 6

4 hours

2 pm to 6 pm

CA Final Case Study Digest PDF (for 6th Paper)

Strategic Cost Management and Performance Evaluation:  CA Final New Syllabus by B Saravana Prasath

GST Compact Book: Indirect Tax by CA Raj Kumar

Padhuka’s A Ready Reference on Advanced Management Accounting by CA Prasath B Saravana

Quick Revision Charts For Advanced Auditing and Professional Ethics by CA Pankaj Garg

Padhuka’s Student Reference On Indirect Taxes: CA Final Old and New Syllabus by G Serkar and B Sarvana Prasath

Advanced Auditing and Professional Ethics [MAIN Book for CA (Final) Group-1, Paper-3] by CA Abhishek Bansal