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.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 -
|
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 .
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 |
|
4 hours | 100 | ||
Paper-7: Direct Tax Laws and International Taxation | 3 hours | 100 | ||
Paper-8: Indirect Tax Laws | 3 hours | 100 |
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% |
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.