CA Final Course is the last level of ICAI course to become a Chartered Accountants in India. In this article you will learn all about CA Final Course. At the end of this article you will come to know so many details including eligibility, subjects, registration, exams and results of CA Final Course.

Recently, the Institute of Chartered Accountants of India (ICAI) has announced the result of CA Intermediate Course Examination. Now, you should know about CA Final Course.

The final level consists of 2 groups with 8 papers to be cleared. Candidates, after clearing both groups of CA Intermediate course are given at least 2.5 years of practical training and have experienced AICITSS, is eligible to register for Final exams at any month or date before appearing for CA Final examination, which is held twice in the year in the month of May and November.

There is various confusion among students for 2021 CA final course, especially about CA final new course registration procedure, eligibility, syllabus, subjects and fee structure. This article will provide you with all the necessary details and other useful updates about CA Final 2021 examination.


Students after qualifying both the groups of CA Intermediate Examination are eligible to register for Final Course and would be allowed to appear in Final Examination during last six months of practical training. However, you are also required to complete Four Weeks Advanced Integrated Course on Information Technology and Soft Skills (AICITSS) before applying for CA Final Examination.

IT Training:

In order to develop a strong base for Information Technology and soft skills to prepare the students for corporate world, students of CA Final Course are imparted AICITSS during the last two years of the practical training but before appearing for CA Final Examination. It is a good practice of CA Institute to facilitate their students with online services.

Accordingly, CA Final students would be tested on Advanced Information Technology (AICITSS) through online test paper/ OMR Test Paper conducted by the ICAI Examination Department which they would be required to qualify with the requisite grades to be eligible to appear for Final Examination.

Elective Subjects:

For enabling students to acquire specialization in a particular field, one elective paper has been introduced in the curriculum of Final Course. The students can choose a paper out of Risk Management, Financial Services & Capital Markets, International Taxation, Economic Laws, Global Financial Reporting Standards and Multi-disciplinary Case Study.

Registration Validity:

Final Course registration is valid for 5 years and can be revalidated any number of times for further 5 years period by paying revalidation fee of ₹500/- or as decided by the Council from time to time.


Subjects covered in Final Course of ICAI are sited below for your knowledge:

CA Final Group-I subjects

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)

  • Part I: Corporate Laws (70 Marks)
  • Part II: Economic Laws (30 Marks)

CA Final Group-II subjects

Paper-5: Strategic Cost Management and Performance Evaluation(100 Marks)

Paper-6: Elective Paper (100 Marks) (One to be chosen from the list of Elective Papers)

  • 6A Risk Management
  • 6B Financial Services & Capital Markets
  • 6C International Taxation
  • 6D Economic Laws
  • 6E Global Financial Reporting Standards
  • 6F Multi-disciplinary Case Study

Paper-7: Direct Tax Laws & International Taxation (100 Marks)

  • Part I: Direct Tax Laws (70 Marks)
  • Part II: International Taxation (30 Marks)

Paper-8: Indirect Tax Laws (100 Marks)

  • Part I: Goods and Service Tax (75 Marks)
  • Part II: Customs & FTP (25 Marks)


Practical Training:

This is the last stage of the Chartered Accountancy curriculum. One of the best part of the CA Final Course is that you will be eligible to practice in a Chartered Accountancy Firm (CA Firm) or experience the practical exposure through industrial training programme.

In other words, a CA Final course student would undergo compulsory three years of articleship/ practical or industrial training during the course of Chartered Accountancy. Following write-ups may help you:

  1. Articleship Placement Portal
  2. ICAI Practical Training Test

These features help the students to appreciate the underlying practical applications of the theoretical education scheme. Thus, the unique feature of the entire theoretical education of CA Final curriculum is the supportive and complementary practical training.


CA Final examination shall be conducted twice in a year. That means, registered students of ICAI shall appear in CA Final May or CA Final Nov exams as per their eligibility. You may check the time table and schedule for the next CA Final exams 2021.


CA Final results are declared within 45-60 days from the date of last exam. In other words, the result of CA Final May 2021 shall be declared in the month of July 2021. Similarly, CA Institute declares CA Final Nov 2021 exam results in the last week of January 2022.

Exact date of declaration of results of CA Final examinations will be announced in due course, on the Institute’s official website