CA Final November 2026

The criteria below are from ICAI's requirements notice and guidance notes for the November 2026 exam and apply to candidates under the new scheme of education and training (from 1 July 2023).

• The articleship status and Training Deed on the Self Service Portal must show as Registered.
• A candidate can take Group I, Group II or both at one sitting.

Source: requirements notice (November 2026); Final guidance notes (November 2026); scheme of education and training

The Final exam has two groups of three papers, 600 marks in all. The details below are from the November 2026 guidance notes.

• Papers 1 to 5: 30 marks are compulsory multiple-choice questions (case-scenario based, 1 or 2 marks each, four options, no choice) and 70 marks are descriptive; 3 hours. No negative marking.
• Paper 6: open-book case-study paper of 4 hours with five case studies of 25 marks each, of which four are attempted. Each case study has 10 marks of multiple-choice questions and 15 marks of descriptive questions, so MCQs are 40% of the paper.
• Passing: at least 40% in each paper and 50% of the group's total at one sitting.
• Language: answers can be written in English or Hindi; the Hindi option is chosen in the application form and applies group by group.

Source: Final guidance notes (November 2026); Final syllabus

Paper 1: Financial Reporting (100 marks)

• General purpose financial statements and the conceptual framework under Indian Accounting Standards (Ind AS)
• Application of Ind AS, for example Ind AS 1, 2, 7, 8, 10, 12, 16, 19, 21, 24, 33, 36, 37, 38, 113, 115 and 116
• Group accounting; first-time adoption (Ind AS 101); analysis of financial statements; ethics with accounting concepts; technology and accounting

Paper 2: Advanced Financial Management (100 marks)

• Financial policy and strategy: strategic decision-making framework, interface with strategic management, financial goals and sustainable growth
• Risk management; advanced capital budgeting; security analysis and valuation; portfolio management; securitisation; mutual funds
• Derivatives; foreign exchange exposure and risk management; international financial management; interest rate risk management; business valuation

Paper 3: Advanced Auditing, Assurance and Professional Ethics (100 marks)

• Auditing standards; general auditing principles and auditors' responsibilities; audit planning, strategy and execution; materiality, risk assessment and internal control; audit evidence
• Completion and review; reporting; specialised areas; audit-related services; review of financial information; prospective financial information and other assurance services; digital auditing and assurance; group audits

Paper 4: Direct Tax Laws and International Taxation (100 marks)

• Income-tax computation for companies and other entities under the alternative tax regimes; trusts, political parties and funds; anti-avoidance provisions; tax challenges of digitalisation
• Tax administration and appellate mechanism; international taxation

Paper 5: Indirect Tax Laws (100 marks)

• Part I, GST (80 marks): CGST and IGST law, with case studies on supply, charge of tax, exemption, place, time and value of supply, input tax credit and GST liability; registration, invoices, credit and debit notes and other procedures
• Part II, Customs and Foreign Trade Policy (20 marks): Customs Act, 1962 and Customs Tariff Act, 1975; Foreign Trade Policy

Paper 6: Integrated Business Solutions (100 marks)

• Multidisciplinary case studies drawing on Papers 1 to 5, Corporate and Economic Laws, Strategic Cost and Performance Management, and Strategic Management

Source: ICAI Final course syllabus