CA final, the last leap towards a new beginning in a Chartered Accountancy Course. This article is about CA final and details to know when you are in the final level of CA. This is the last level to become a chartered accountant, reached after so many hurdles and hours and hours of hard work being spent on it.
CA Final Exam Eligibility
One who has cleared CA Intermediate level is eligible to appear for the CA final. That too after completing the CA Intermediate one has to take up articleship training for three years under a registered chartered accountant or a chartered accountant firm in which he/she will get a stipend during the period of articleship. One is eligible to register for the Chartered Accountant final examination only during the last six months of the articleship period. Registration for the CA Final course can be done after CA inter exam to get the CA final books. (Kindly don’t confuse between registration for the final course and registration for the final exam)
Not only article ship and subject knowledge makes a good career but also knowledge in information technology and a little bit training in soft skills makes one reach a greater height, That’s why ICAI Gives training in these two fields first after completion of foundation level and then an advanced integrated course on information technology and soft skills (AICITSS). One has to undergo this training for four weeks after taking up intermediate exams or during the period of article ship one could take up this training and have to complete this training then only he/she could register for CA final.
CA Final Subjects
The updated subjects for CA final are
Group 1
| Paper 1 | Financial Reporting | 100 Marks |
| Paper 2 | Strategic Financial Management | 100 Marks |
| Paper 3 | Advanced Auditing and Professional Ethics | 100 Marks |
| Paper 4 | Corporate and Economic Laws | 100 Marks |
Group 2
| Paper 5 | Strategic Cost Management and Performance Evaluation | 100 Marks |
| Paper 6 | Elective | 100 Marks |
| Paper 7 | Direct Tax Laws and International Taxation | 100 Marks |
| Paper 8 | Indirect Tax Laws | 100 Marks |
The list of elective papers included for group 2 in CA final syllabus are listed below
- Paper 6A- Risk Management
- Paper 6B- Financial Services and Capital Markets
- Paper 6C- International Taxation
- Paper 6D- Economic Laws
- Paper 6E- Global Financial Reporting Standards
- Paper 6F- Multidisciplinary Case Study
Students can select any subject among the list of elective subjects given above. Students have to clear both groups in order to pass the CA final. One has to score a minimum 40% in each subject and has to score an overall aggregate of 50% among the groups (whether a student opts for taking up both the group together or separately according to one’s wish).
Read More: What is the syllabus of CA final examination, and what are the subjects in CA final?
CA Final Exam Registration
One could register through ICAI’s website after completing CA intermediate and also 2.5 years of articleship training & for eligibility to appear for the examination one should have compulsorily completed AICITSS as mentioned above. Then the candidate is eligible for registering and can appear for the examination. One can register through the registered password and ID’s on the ICAI website. Then one has to submit the document asked by ICAI in the given format and can pay the Registration fees through the online payment portal, once completing the payment one can download and print the CA Final Registration card. Before the examination one can download the hall ticket using the same registered ID and password from the same ICAI website.
Read Also : A Complete Guide for CA Final Registration process 2023
Conclusion
Before appearing for the CA final examination one has to fill the application for that particular attempt before the last date given by ICAI if not he/she has to appear for the next attempt.
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