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ICAI CA Final Exam Pattern September 2025, Marking Scheme, Paper Wise Weightage

CA Final Exam Pattern September 2025 has been updated by ICAI on its official website. Check here CA Final exam pattern, its mode, marking scheme, paper wise weightage, and more.
authorImageCa Narayan1 Jul, 2025
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CA Final Exam Pattern

CA Final Exam Pattern September 2025: The CA Final Exam Pattern for September 2025, as outlined by ICAI, consists of two groups with a total of six papers. To qualify, candidates must secure at least 40% marks in each paper and achieve a minimum overall aggregate of 50%. Understanding the exam pattern is crucial for students aiming to excel in the CA Final examination.

The CA Final exam is conducted in a pen-and-paper format and spans a duration of 3 hours per paper. A notable update in the 2025 exam pattern is that Paper 6 is now open-book and focused on case studies. This paper includes five case studies, each worth 25 marks, out of which students must attempt four. Familiarity with the updated exam structure is essential for effective preparation. Below, you can explore a detailed overview of the CA Final Exam Pattern 2025.

CA Final Exam Pattern September 2025

The Institute of Chartered Accountants of India (ICAI) has published the official CA Final 2025 Exam Pattern on its website, icai.org. According to the updated scheme, the September 2025 CA Final exam will consist of six papers. Notably, Paper 6 will be open-book and case study-based. It will feature five case studies, each worth 25 marks, with students required to attempt four of them. The CA Final exam is divided into two groups and will be conducted in a pen-and-paper format. ICAI is expected to announce the exam dates for September 2025 soon. The new scheme of education and training will be implemented in this session, so candidates must prepare based on the current CA Final syllabus. The exam pattern details include the exam mode, duration, number of groups and papers, question types, marking scheme, and more.

CA Final Exam Pattern September 2025 Overview

Each paper of the CA Final exam is worth 100 marks, making the total marks for Group 1 and Group 2 400 marks each. To pass, candidates must achieve a minimum of 40% in each paper. Below is a table summarizing the key highlights of the CA Final exam pattern:

CA Final Exam Pattern September 2025 Overview
Particulars Details
Exam Name CA Final
Exam Conducting body ICAI
Mode of exam Pen paper-based (offline)
Duration of exam Three hours (180 minutes) each paper
Medium of exam English and Hindi
Sectional time duration No
Types of questions Subjective
Marking scheme Each paper carries 100 marks
Frequency of the exam Thrice a year -
  • January 
  • May
  • September
Negative marking No negative marking for wrong answers

Exam Format: The CA Final exam by ICAI is exclusively conducted offline. When applying for the exam, candidates must choose their desired exam centres. The exam is paper-based, and participants must take it at the assigned CA Final exam centres .

Exam Schedule: The CA Final exam occurs thrice a year, in January, May, and September. ICAI notifies the specific exam dates separately for each session annually.

CA Final Exam Pattern 2025

The CA Final is the final stage of the Chartered Accountancy course. Upon successfully completing this level, candidates receive certification from the ICAI, allowing them to practice as professional Chartered Accountants. The CA Final exam is offered in two formats: the New Scheme and the Old Scheme, with two groups, Group I and Group II. Below is an overview of the CA Final exam pattern and marking scheme:

CA Final Exam Pattern 2025
Groups Papers Duration Marks per paper Total marks
Group I Paper-1: Financial Reporting 3 hours 100 400
Paper-2: Strategic Financial Management 3 hours 100
Paper-3: Advanced Auditing and Professional Ethics 3 hours 100
Paper-4: Corporate and Economic Laws 3 hours 100
Group II Paper-5: Strategic Cost Management and Performance Evaluation 3 hours 100 400
  • 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
4 hours 100
Paper-7: Direct Tax Laws and International Taxation 3 hours 100
Paper-8: Indirect Tax Laws 3 hours 100

CA Final Section and Skill Wise Weightage

This table outlines the CA Final Exam Pattern, categorizing them into three levels of complexity: Level I focuses on comprehension and knowledge, Level II on application, and Level III on evaluation and synthesis. Each paper is further detailed with the percentage distribution across these levels.

CA Final Section and Skill Wise Weightage
Paper Level I Comprehension and Knowledge Level II Application Level III Evaluation and Synthesis
Paper 1 Financial Reporting 5%-15% 60%-85% 10%-25%
Paper 2 Strategic Financial Management 10%-20% 20%-40% 50%-60%
Paper 3 Advanced Auditing and Professional Ethics 20%-35% 45%-70% 10%-20%
Paper 4 Part I: Corporate Laws 10%-20% 60%-70% 15%-25%
Paper 4 Part II: Economic Laws 40%-60% 40%-60%  
Paper 5: Strategic Cost Management and Performance Evaluation 10%-15% 45%-55% 35%-40%
Paper 7 Part I: Direct Tax Laws 5%-10% 60%-80% 15%-30%
Paper 7: Part II: International Taxation 15%-25% 75%-85%  
Paper 8: Indirect Tax Laws  
Part I: Goods and Service Tax 10%-30% 40%-70% 20%-30%
Part II: Customs & FTP 20%-40% 40%-70% 10%-20%

CA Final Paper 6 Exam Pattern Changes

The CA Final Paper 6: Integrated Business Solutions has undergone significant changes by ICAI. As part of the new education and training scheme, this paper will now be an open book and case study-based test lasting four hours. The exam format includes 40% multiple-choice questions (MCQs) and 60% descriptive questions. The paper consists of five case studies, each worth 25 marks, and candidates are required to attempt any four.

CA Final Syllabus 2025

Upon reviewing the exam pattern, candidates should consult the official CA Final exam syllabus provided by ICAI. CA Final Syllabus 2025 contains comprehensive information about the covered topics, sub-topics, and their respective weightage. The CA Final question paper will focus on the subjects outlined in the syllabus.

Also Read:
CA Final Exam Form CA Final Exam Date
CA Final Registration CA Final Admit Card
CA Final Eligibility Criteria CA Final Syllabus
CA Final Exam Pattern CA Final Result
CA Final Notes CA Final Exam Centres
CA Final Pass Percentage CA Final Toppers

CA Final Exam Pattern 2025 FAQs

What is the CA Final exam?

The CA Final exam is the last level of the Chartered Accountancy (CA) course in India. It assesses the student's ability to apply their knowledge and skills to practical problems and to evaluate their understanding of the subject.

Who is eligible to appear for the CA Final exam?

Graduates and postgraduates in any stream from a recognized university who have cleared the CA Foundation and CA Intermediate exams are eligible to appear for the CA Final exam. The candidate must also have completed a minimum of four years of practical training under a practicing Chartered Accountant.

What is the exam pattern for the CA Final 2025 exam?

The CA Final 2025 exam consists of two groups, each group consisting of four papers. Each paper is of 100 marks, and the entire exam is of 800 marks. The passing marks for each paper are 40 marks out of 100 marks, and the passing marks for the entire exam are 400 marks out of 800 marks.

What is the marking scheme and passing criteria for the CA Final 2025 exam?

The marking scheme for each paper is 100 marks, and the passing marks for each paper are 40 marks out of 100 marks. The passing marks for the entire exam are 400 marks out of 800 marks. To pass the CA Final 2025 exam, the candidate must secure a minimum of 40% marks in each paper and a minimum of 50% marks in the aggregate of all papers of the group taken together.

What are the preparation tips for the CA Final 2025 exam?

Create a well-structured study plan, regularly solve practice questions and mock tests, stay up-to-date with the latest amendments, focus on understanding the concepts, utilize ICAI study material, seek guidance from mentors, take regular breaks, maintain motivation, and don't give up. If you're looking for the best CA new course online, you've come to the right place! Our website offers a comprehensive and user-friendly platform that makes it easy to find and enroll in the course that's right for you.
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