
Applying for the CA Final November 2026 Exam requires you to verify your registration, articleship status, eligibility and applicable SPOM and Advanced ICITSS requirements. Missing a required qualification or entering incorrect details in the examination form can affect eligibility or create issues with the application.
The Group I examinations were scheduled for 2, 4 and 6 November 2026, while Group II examinations were scheduled to take place on 9, 11 and 13 November 2026. The ICAI CA Final November 2026 Exam Instructions cover application requirements, fees, exemptions, admit cards and exam-day rules.
Before appearing for the ICAI Final Examination November 2026, you must verify your registration, training and applicable course-completion requirements.
You must have valid Final Course registration on the date of application. ICAI's instructions state that Final Course registration is valid for ten years, after which you must complete the applicable revalidation process through your Regional Office.
You need to follow this route on SSP:
Student Functions → Student Module → Course Registration → Apply for Conversion (Convert Old to New Course).
The conversion is required for you if your course codes does not match the codes specified in ICAI's instructions. The notice states that no conversion fee is charged for this process.
You should verify your articleship status and remaining training requirements before the examination. Those who terminated their training after completing part of the required period may need to re-register for the balance period.
ICAI's instructions also specify provisions for certain candidates appearing in the Final examination for the first time. These provisions do not remove the obligation to complete the remaining practical training, including any excess leave where applicable.
You should review the detailed eligibility provisions in the official notification rather than assuming that the same articleship conditions apply to everyone.
Under the New Scheme of Education and Training, you must complete Advanced Integrated Course on Information Technology and Soft Skills (Advanced ICITSS) requirements.
Advanced ICITSS includes:
Management and Communication Skills Course
Advanced IT Course
Advanced IT Test
For the November 2026 examination, the specified completion deadline was 10 October 2026 for applicable candidates. Certain candidates who converted from the old Final course and had previously appeared in the old examination may be covered by separate provisions. You should refer to the relevant ICAI announcement for your category.
SPOM requirements depend on the candidate's examination history, Intermediate qualification, training status and applicable exemptions. You should verify which modules you need to complete.
|
Set |
Module |
|
Set A |
Corporate and Economic Laws |
|
Set B |
Strategic Cost and Performance Management |
|
Set C |
Applicable subject module under ICAI's requirements |
|
Set D |
Applicable subject module under ICAI's requirements |
The applicable module requirements and exemptions differ according to your category. ICAI's instructions specify a completion deadline of 10 October 2026 for applicable requirements for candidates admitted to the Final examination from November 2024 onwards.
The notice also maps certain subjects under the earlier scheme to the corresponding SPOMs under the scheme applicable from May 2024 onwards.
|
Final Course subject under the scheme up to November 2023 |
Corresponding SPOM |
|
Paper 4: Corporate and Economic Laws, including Corporate Laws and Economic Laws |
Set A: Corporate and Economic Laws |
|
Paper 5: Strategic Cost Management and Performance Evaluation |
Set B: Strategic Cost and Performance Management |
This mapping should not be treated as a complete list of eligibility or exemption conditions. You must consult ICAI's detailed instructions to identify the requirements applicable to you.
The CA Final November 2026 Exam Guidelines include the following timetable for both groups.
|
Group |
Paper |
Subject |
Date |
Day |
Timings (IST) |
|
Group I |
Paper 1 |
Financial Reporting |
2 November 2026 |
Monday |
2 PM–5 PM |
|
Group I |
Paper 2 |
Advanced Financial Management |
4 November 2026 |
Wednesday |
2 PM–5 PM |
|
Group I |
Paper 3 |
Advanced Auditing, Assurance and Professional Ethics |
6 November 2026 |
Friday |
2 PM–5 PM |
|
Group II |
Paper 4 |
Direct Tax Laws and International Taxation |
9 November 2026 |
Monday |
2 PM–5 PM |
|
Group II |
Paper 5 |
Indirect Tax Laws |
11 November 2026 |
Wednesday |
2 PM–5 PM |
|
Group II |
Paper 6 |
Integrated Business Solutions (Multidisciplinary Case Study with Strategic Management) |
13 November 2026 |
Friday |
2 PM–6 PM |
Timetable note: The supplied timetable image shows the year for Paper 2 as 04.11.2025, although the listed weekday and examination cycle correspond to 4 November 2026. The date above follows the November 2026 schedule, but the final published article should be checked against the official ICAI timetable.
The examination timings differ for overseas centres. You should use the local timings applicable to your examination location.
|
Examination centre |
Papers 1–5 |
Paper 6 |
|
Domestic centres |
2 PM–5 PM IST |
2 PM–6 PM IST |
|
Dubai |
12:30 PM–3:30 PM UAE local time |
12:30 PM–4:30 PM UAE local time |
|
Bahrain |
11:30 AM–2:30 PM Bahrain local time |
11:30 AM–3:30 PM Bahrain local time |
|
Kathmandu |
2:15 PM–5:15 PM Nepal local time |
2:15 PM–6:15 PM Nepal local time |
If you’re appearing from overseas centres, you should confirm the examination centre and timings printed on your admit cards and follow the official instructions.
Under the New Scheme, Papers 1 to 5 contain both multiple-choice questions (MCQs) and descriptive questions. Paper 6 follows an open-book examination format.
|
Paper |
Subject |
MCQ component |
Descriptive component |
|
Paper 1 |
Financial Reporting |
30 marks |
70 marks |
|
Paper 2 |
Advanced Financial Management |
30 marks |
70 marks |
|
Paper 3 |
Advanced Auditing, Assurance and Professional Ethics |
30 marks |
70 marks |
|
Paper 4 |
Direct Tax Laws and International Taxation |
30 marks |
70 marks |
|
Paper 5 |
Indirect Tax Laws |
30 marks |
70 marks |
The MCQs account for 30% of the marks in each of Papers 1 to 5, while descriptive questions account for the remaining 70%.
You should note the following rules:
MCQs are compulsory and have four options, with one correct answer.
Questions may carry one or two marks.
There is no negative marking for incorrect MCQ answers.
You are not required to provide reasoning for their MCQ selections.
Paper 6, Integrated Business Solutions (Multidisciplinary Case Study with Strategic Management), is a four-hour open-book examination.
The important instructions are:
The paper contains five case studies worth 25 marks each. You must attempt any four.
Each case study includes 10 marks of MCQs and 15 marks of descriptive questions involving computation, analysis or interpretation.
Permitted hard-copy reference materials include study materials, practice manuals, revision test papers, textbooks, bare Acts, personal notes and other reference material.
Mobile phones, iPads and other electronic devices are not permitted.
You cannot exchange reference materials with one another.
Answers must be handwritten. Pasting material from reference sources into the answer booklet is prohibited and may be treated as an unfair means violation.
You must verify the exemptions displayed in the SSP application form before submitting it. Although valid exemptions under the New Scheme are expected to appear automatically, you are responsible for confirming that the information is correct.
ICAI's instructions state that an exemption granted for securing at least 60% marks remains valid for the immediately following three examinations. During this period, you cannot claim another exemption in a remaining paper of the same group until the existing exemption has been exhausted.
If you intend to surrender an exemption, you must follow ICAI's prescribed procedure, including any applicable affidavit and confirmation requirements. The stated deadline for surrendering exemptions for the November 2026 examination was 31 August 2026.
Once surrendered, an exemption cannot be reclaimed. For exemption-related clarification, you can contact final.exemption@icai.in or consult ICAI's official examination announcements.
ICAI generally makes admit cards available on SSP around 14 days before the examination begins. You must download and print your admit cards; physical copies are not sent by post.
After downloading the admit card, you should verify:
Name and registration number
Examination centre
Examination medium
Group or groups selected
Photograph and signature
Instructions to examinees
If your eligibility is in doubt, you may be contacted for clarification. ICAI's instructions state that an admit card will not be issued until the applicable eligibility requirements are satisfied.
You should retain a printed copy of the admit card and follow the reporting and other instructions specified for your examination centre.
You must comply with ICAI's examination rules while entering and remaining in the examination hall.
You may use a battery-operated, portable calculator with a maximum of six functions, 12 digits and two memories. Scientific calculators and calculators exceeding the permitted specifications are not allowed.
Mobile phones and unauthorised electronic gadgets are prohibited in the examination hall, except for calculators permitted under ICAI's rules. Possession of a mobile phone, even when switched off or on silent mode, may be treated as an unfair means violation and can result in debarment for five years under the stated rules.
You must write answers in your own handwriting and must not paste content from books, notes or other reference materials into your answer booklets.
You should also avoid writing roll numbers outside the designated space or adding distinguishing marks or symbols in the answer booklet. Such actions may be treated as unfair means under ICAI's rules.
Smoking, chewing tobacco, betel and intoxicants are prohibited in the examination hall.
If you have eligible permanent disabilities and require a writer or extra time, you must follow ICAI's prescribed application process and submit the required supporting documents.
The detailed instructions specify the disability certificate and other records required for consideration. Temporary injuries are not automatically eligible for this facility. You should refer to the relevant section of ICAI's official examination instructions for the complete procedure.
The CA Final November 2026 Exam Instructions cover the application process, registration, articleship, SPOM, Advanced ICITSS, fees, exemptions and examination-day rules. You should verify your eligibility and application details carefully, follow the official timetable and retain your application and admit card records. For any uncertainty about eligibility, examination arrangements or payment, ICAI's official notifications and SSP remain the primary sources of information.
