CA Final Course
The Final Course is the last level of the CA curriculum.
- Eligibility: Candidates can register for the Final Course after passing both groups of the Intermediate Course and completing the required practical training.
- Papers:
- Financial Reporting
- Advanced Financial Management
- Advanced Auditing, Assurance and Professional Ethics
- Direct Tax Laws and International Taxation
- Indirect Tax Laws
- Integrated Business Solutions
- Exam Pattern: All papers are a combination of theoretical questions and objective questions, totalling upto 100 marks. A candidate is declared to have passed the Final Examination by fulfilling the following criteria:
- Passing Both Groups Simultaneously: A candidate is considered to have passed both groups in one sitting if any of the following conditions are met:
- Group-wise Aggregate Criteria:
- Secures at least 40% marks in each paper of both groups individually, and
- Achieves a minimum of 50% marks in the aggregate of all papers in each group.
- Combined Aggregate Criteria:
- Secures at least 40% marks in each paper of both groups, and
- Achieves a minimum of 50% marks in the aggregate of all papers in both groups combined.
- Group-wise Aggregate Criteria:
- Passing a Single Group: A candidate is considered to have passed an individual group if:
- Secures at least 40% marks in each paper of the group, and
- Achieves a minimum of 50% marks in the aggregate of all papers in that group.
- Additional Note: The criteria for negative marking may apply to objective-type questions as specified from time to time.
- Passing Both Groups Simultaneously: A candidate is considered to have passed both groups in one sitting if any of the following conditions are met:
- Expectation from students: At this level, students should demonstrate advanced knowledge and the ability to apply concepts in real-world situations, including strategic decision-making, comprehensive tax understanding, and financial management.