CA Final Exam Jan 2026: Exam Date (Out), Exam Form (Out), Syllabus & Pattern

Sansar Singh ChhikaraUpdated on Jul 06, 2025 05:17 PM

About CA Final Exam 2025

The Institute of Chartered Accountants of India (ICAI) has notified the CA Final September 2025 exam dates. The CA Final Sep 2025 exam dates are September 3, 6, 8, 10, 12 and 14, 2025. ICAI opened the CA Final exam form window for September 2025 session on July 5, 2025. Students need to fill out the exam form before the deadline to avoid paying the late fee charges. The deadline to fill the CA Final Sep 2025 exam form without the late fee is July 18, 2025 Those who fill out the CA Final exam form for September 2025 will be issued the CA Final admit card. The ICAI CA Final admit card Sep 2025 will be released around 15 days before the exam date. Students must visit the official website and enter their SSP login ID and password to download the admit card. 

ICAI Announces Major Changes in Examination System

The ICAI has notified major changes in the CA Final exam schedule from 2025  through a press release on its official website - icai.org. The CA Final exams will now be conducted three times a year starting from 2025, instead of the current twice-a-year schedule. Now, the CA Final exam will be conducted in January, May, and September.

What is the new scheme of education for the CA final exam?

The ICAI has designed the New Scheme of Education and Training to align the course with the New Education Policy, 2020 (NEP) and International Education Standards. The New Scheme of Education and Training came into effect from July 1, 2023, and has been notified in the Gazette of India on June 22, 2023.

What is CA Final Course?

The CA final is the 3rd and last stage of the Chartered Accountancy Course and is currently divided into two groups - Group 1 and Group 2. Candidates have the option to appear in either 1) Group 1 or 2, or 2) both groups. Candidates who have completed the CA Intermediate course can register for the CA Final course. Candidates also have to complete 2.5 yrs of article-ship before registering (The article-ship period has been reduced to 2 years under the new scheme). The Institute of Chartered Accountants of India (ICAI) conducts the national-level CA Final exam in offline mode across various exam centres in India and overseas. The registration is valid for a period of 5 years from the date of initial registration.

Exam Pattern of CA Final Exam

In the new syllabus notified on July 1, 2023, the CA Final exam consists of the following papers. The first CA Final exam based on the new syllabus will be conducted in May 2024 session

 CA Final Exam Pattern (New Scheme)

Paper 1

Financial Reporting

100 Marks

Paper 2

Advanced Financial Management

100 Marks

Paper 3

Advanced Auditing, Assurance and Professional Ethics100 Marks
Paper 4 Direct Tax Laws and International Taxation100 Marks
Paper 5

Indirect Tax Laws:
Part I: Goods and Services Tax
Part II: Customs and FTP

100 Marks
Part I: 80 Marks
Part II: 20 Marks

In the old syllabus under the existing scheme, there are 6 papers in CA Final exam which are divided as follows. The upcoming September 2025 session of the CA Final exam will be based on this syllabus.

CA Final Qualifying Marks

ICAI mandates all candidates to secure a minimum of 40% marks in each paper and an aggregate of 50% in all papers in order to qualify for the CA Final exam level.

CA Final Nov 2024 Pass Percentage

ParticularsNo. of Candidates AppearedNo. of Candidates PassedPass Percentage
Group I66987
1125316.8%
Group II49459
1056621.36
Both Groups30763
413413.44%


CA Final Exam - Past Year statistics

ExamGroup IGroup IIBoth Groups

Term

Appeared

Passed

Percentage

Appeared

Passed

PercentageAppearedPassed

Percentage

May 202474,88720,47927.35%58,89121,40836,35%35,819712219.88%
November 20236529461769.46%626791352021.6%3290730909.42%
May 202357067679511.91%618441943831.43%2584121528.33%
November 2022652911396921.39%647751205318.61%29242324311.09%
May 2022665751464321.99%632531387721.94%29348369512.59%
December 2021 (New)572541276722.3%541441652530.52%28988
4437 
15.31%
December 2021 (Old)11364
1284 
11.3%
14106 

1909 
13.53%310944
1.42% 
July 2021
(New)
49358998620.2342203732817.3623981287011.97
July 2021
(Old)
12556134810.7417044219412.873949621.57

January 2021
(New) 

18297

1198

6.55

18896340918.04 98681184592 6.00
January 2021 (Old)86864164.7913215161412.213116 441.41

November 2020 (New)

32542

4179 

12.84

27907864330.971928427902790 14.47

November 2020 (Old)

12026 

2145

17.84 17132544231.77 4143 2425.84

November 2019 (New)

27861483017.3426972 7593 28.1515003 2268
15.12

November 2019 (Old)

27409738426.9437589 867923.09 8021 8170.19
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CA Final Exam Jan 2026: Exam Date (Out), Exam Form (Out), Syllabus & Pattern
CA Final Exam Jan 2026: Exam Date (Out), Exam Form (Out), Syllabus & Pattern

CA Final Exam 2025 Highlights

Full Exam Name
CA Final Exam
Conducting Body
The Institute of Chartered Accountants of India
Frequency Of Conduct
Twice a year
Exam Level
National Level Exam
Exam Duration
3 Hours

CA Final Exam Important Dates

CA Final Exam (session 2025)

The registration of CA Final remains open throughout the year. Candidates who wish to appear in the 2025 session exams of the CA Final course should register on the official website. ICAI has a centralised self-service portal in which candidates can easily register. 

CA Final course registration process

  • Step 1- Go to the “Self Service Portal” on the official website at icai.org
  • Step 2- Log in using your User ID and password
  • Step 3- Fill the CA Final application form
  • Step 4- Upload the required documents
  • Step 5- Make an online payment and save the receipt for future reference

CA Final Registration Fees

Fee detailsBoth GroupsGroup I/ II
Registration fee22000*1100*

*Students belonging from newly formed Union Territories are given concessions.

The CA Final September 2025 exam form window will open from July 5, 2025. Candidates who have completed their practical training after CA Inter and completed the required study period will be able to fill the CA Final exam form and appear for the exam. The deadline to submit the exam form without late fee is July 18, 2025. The last date to submit the CA Final September 2025 exam with a late fee of Rs 600 is July 21, 2025. 

ICAI will also open the application correction window of CA Final Sep 2025 to provide the facility to make corrections in the exam form from July 22 to 24, 2025. Candidates who wish to make changes in their respective CA Final September 2025 exam forms could rectify the errors through this window.

CA Final exam form fee

ParticularsExam CityCA Final Exam fees

Both groups of CA Final exam

Indian cities

Rs 3300

Kathmandu, Bhutan

Rs 4000

Abu Dhabi, Dubai, Doha and Muscat

USD 550

Either group I or group II of CA Final 2025

Indian cities

Rs 1800

Kathmandu

Rs 2200

Abu Dhabi, Dubai, Doha and Muscat, Bahrain, Kuwait

USD 325

Certificate Courses Offered by ICAI

Download this e-book to know more about the certificate courses.

Download Now

The basic eligibility criteria for candidates before they can register for the CA Final course is to complete the CA Intermediate (Second level). ICAI officially prescribes the CA Final exam eligibility criteria. Note that candidates also need to complete 2.5 years of article-ship before appearing in the CA Final exams.

Note - As per the CA Final eligibility criteria, candidates who have never appeared in the old scheme and are now appearing in the CA Final new scheme are required to complete AICITSS (Advanced ITT and MCS) before appearing for CA Final (New Course).

Background wave

The Institute of Chartered Accountants of India (ICAI) prescribes the official exam pattern of the CA Final 2025 exams. Details such as the mode of CA Final exam, number of questions asked, time duration, difficulty level, groups, number of CA Final papers, types of papers, and related are mentioned under the exam pattern. 

Before starting their preparations, candidates must check the exam pattern.

CA Final Exam Pattern 2025

ParticularsDetails

Mode of exam

Offline

Frequency (Thrice in a year)

  • January
  • May 
  • September

Level of CA Final exam

National-level exam

Paper(s)

6 papers (new syllabus)

Duration of the question papers

3 hours

Paper 6: 4 hours duration

Negative markingNo


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One of the best ways to prepare for the upcoming CA Final September 2025 exam is to attempt more mock papers. The ICAI has announced the CA Final September 2025 mock test schedule on its website. The CA Final MTPs Series 1 will be held from July 21 to 26, 2025, while the Final MTPs Series 2 will commence from August 4 to 11, 2025. Candidates can get an exact idea as to what type of questions can come in the exam and the average time taken to solve each question. On the basis of insights gained through solving the mock tests, candidates can make changes in their exam preparation strategy if required. ICAI also releases official ICAI study material and CA Final sample papers.

CA Final September 2025 Mock Test Schedule- Series I and II 

PaperSeries 1Series 2Time
Financial ReportingJuly 21, 2025August 4, 20252 PM-5 PM
Advanced Financial ManagementJuly 22, 2025August 5, 2025
Advanced Auditing, Assurance, and Professional EthicsJuly 23, 2025
August 6, 2025
Direct Tax Laws and International TaxationJuly 24, 2025
August 7, 2025
Indirect Tax LawsJuly 25, 2025August 8, 2025
Integrated Business SolutionsJuly 26, 2025

August 11, 2025


Here are some comprehensive CA Final preparation strategies that can be useful for many aspirants

  • Schedule regular revisions to reinforce the things you have learned
  • Take regular mock tests to improve time management
  • Manage stress and maintain a healthy diet
  • Prioritize areas that carry more weightage in the examination

The Institute of Chartered Accountants of India (ICAI) will release the CA Final admit card for the September 2025 session around 15 days before the exam date on its official website - eservices.icai.org. The admit card of the CA Final exam 2025 is an important document; hence, all the candidates must download a copy of the admit card before appearing in the CA Final exam. Complete exam-related instructions are mentioned in the CA Final Sep 2025 admit card. 

How to Download the CA Final Admit Card?

  • Visit the ICAI official website - icaiexam.icai.org
  • Go to the “Login/Registration” tab
  • Enter with your CA Final login credentials such as registration ID and password
  • Click on the option "view admit card"
  • Verify your details mentioned on the admit card
  • Download the CA Final admit card 

Details Mentioned on the CA Final Admit card

  • Candidate’s name, address and registration number
  • Photograph and signature of the candidate
  • Exam centre details
  • Reporting time
  • Module/ Papers
  • Exam day instructions

The Institute of Chartered Accountants of India (ICAI) will announce the CA Final Sep 2025 result in the first week of November 2025. The CA Final 2025 result will be declared in online mode. ICAI also released the list of CA Final toppers and pass percentages. As per ICAI, candidates need to secure a minimum of 40% marks in each CA Final paper and an aggregate of 50% marks in all subjects to qualify.

Steps to check CA Final 2025 result

Step 1- Go to ICAI's official website - icai.nic.in

Step 2- Click on the result button

Step 3- Select "Final 2025" from the given options

Step 4- Enter your CA Final login credentials

Step 5- The CA Final 2025 result will appear on the screen

Step 6- Download and take a printout for future reference

Candidates will also have the facility to receive their CA Final result through SMS facility or email.

Details mentioned in CA Final Result 2025

  • Name and roll number of the candidate
  • Marks obtained in Group I/ II/ both
  • Qualifying status of the candidate
  • A combined score of Group I/ II/ both

CA Final Sep 2025 Pass Percentage

GroupCandidates AppearedCandidates PassedPass Percentage
Group I---
Group II---
Both Groups---


CA Final Sep 2025 Toppers

Rank

Name

City

All India Rank 1

TBATBA

All India Rank 2

TBATBA

All India Rank 3

TBATBA


Previous Session ICAI Pass Percentage and Toppers List


CA Final May 2025 Pass Percentage

GroupCandidates AppearedCandidates PassedPass Percentage
Group I66,94314,97922.38%
Group II46,17312,20426.43%
Both Groups29,2865,49018.75%


CA Final May 2025 Toppers

Rank

Name

City

All India Rank 1

Rajan Kabra

Mumbai

All India Rank 2

Nishtha Bothra

Kolkata

All India Rank 3

Manav Rakesh Shah

Mumbai

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Questions related to

On Question asked by student community

Have a question related to ?

Hello Aspirant,

See application process is already live for CA Final 2022 examination for November 2022 session so if you had applied for it then it is alright and the last date to apply for it is July 1st 2022.

Now coming to the question of choice of elective paper so don't worry because choice of elective paper will be asked while filling examination form for CA final 2022 which would be available for the candidates in October 2022 so you can fill it out at that time and till then you will have to wait for it.

You can check out more information from the official site as given below :-

https://www.icai.org/new_post.html?post_id=15755

or you can also check out our article for all latest updates and complete details :-

CA Final Registration 2022 - Steps to Apply Online, Fees, Eligibility (careers360.com)


I hope this information helps you.

Good Luck!!

Hello,

No you cannot apply after the final date of registration. Unless the officials extend the last date you will not be eligible for applying after the final date of registration. As of now there are no information from the officials regarding the extension of the final date. The Institute of Chartered Accountants of India (ICAI) has opened the CA Final 2022 registration in online mode. The last date for the CA Final May 2022 registration was January 1, 2022. You can apply for December session. The last date is on July 1, 2022.

Hi there,

First of all make plan that what are you going to study,for how many hours you are going to study a topic and on what you will focus on. Plan all these things so that you don't get distract while studying. Then maintain a timetable and follow it .

We all have same working hours but we don't utilize them properly so start utilizing your working hour according to your mental energy .

Always study in a peaceful environment so that you can learn more in less time that means effective study .

Now if you are talking pparticularly about commerce then you can divide subjects into two part

(A) Numerical portion: First clear you concepts and after that practice as much as you can for Numerical.

(B) THEORY Portion: Make notes and clear your concept and revise them.

Try to understand instead of just mugging up lessons so that you can remember it for long time .

And last but not least study with enthusiasm. Enjoy study . Don't take study as burden.

Hope it helps you.

Good luck!