CA Final Course Jan 2026, Learn about Exam Dates, Eligibility, Registration, Fees, etc.

Get full details for the CA Final course in Jan 2026, expert preparation tips, eligibility criteria, course details, registration date, fee, admit card, correction window, and results.

The CA final course is the last and most challenging step in becoming a chartered accountant, offering candidates the opportunity to become professional accountants. A demand so far rewarded in the phase, it paves the way for a respected accounting career in the final examination in accounting and finance. 

To qualify for this course, candidates must complete a two-year article and pass both groups of the CA Intermediate Examination before they are eligible for online registration and payment of the required registration fee.

This blog provides complete details about exam dates with eligibility, registration, courses, fees, exam preparation, admit card, and results—each section provides the right insight to ensure that you are fully equipped for this final barrier in your CA trip.

CA Final Course Important Dates for Jan 2026

Check important dates for the CA final course in the table below:

Group Paper CA Final Exam Dates Jan 2026
Group 1 Paper 1: Financial Reporting 5th Jan, 2026
Group 1 Paper 2: Advanced Financial Management 7th Jan, 2026
Group 1 Paper 3: Advanced Auditing & Professional Ethics 9th Jan, 2026
Group 2 Paper 4: Direct Tax Laws and International Taxation 11th Jan, 2026
Group 2 Paper 5: Indirect Tax Laws 13th Jan, 2026
Group 2 Paper 6: Multi-Disciplinary Case Study With Strategic Management 16th Jan, 2026

Enroll Now for CA Final Courses

Another Important Date of CA Final 2026

In the following table, we have mentioned the important dates of CA final exams that every aspirant should know:

Events CA Final Dates
Exam Form 3 Nov, 2025
16 Nov, 2025 (late fees)
Admit Card 14 days before exams
Exam Dates: Jan 2026 5 to 16 Jan 2026
CA Final Result Jan 2026 First week of March

Eligibility Criteria for CA Final Jan 2026

To be eligible for the CA final course, students must meet specific academic and training-related norms set by ICAI. The course is structured to ensure that only well-prepared and practically trained students reach the final stage of becoming chartered accountants. Here is the main eligibility status:

  • The student must have passed both groups of the CA Intermediate examination under the ICAI.
  • The student must have completed a minimum of 6 months of practical training after clearing both Intermediate groups as per the new scheme.
  • The candidate must be registered for the CA Final course through the ICAI's Self-Service Portal (SSP).
  • There is no restriction on age or number of attempts, but students must revalidate their registration after 10 years.

CA Final Exam Pattern for Jan 2026

The CA final examination is structured in two groups, each of which has three papers. The new course introduced under ICAI's new education scheme focuses on the creation of ideological clarity, professional morality, and decision-making skills. The examination is conducted in offline mode, and students can write their answers in either English or Hindi. 

Each paper is 100 digits and includes a mixture of descriptive and multiple-choice questions (MCQs). Papers 1 to 5 have 30 marks of MCQ, while Paper 6 (Integrated Business Solutions) includes a case-study-based format with 40 marks of MCQ.

Paper No. Paper Name Marks Exam Duration
Paper 1 Financial Reporting 100 Marks 3 Hours
Paper 2 Advanced Financial Management 100 Marks 3 Hours
Paper 3 Advanced Auditing & Professional Ethics 100 Marks 3 Hours
Paper 4 Direct Tax Laws and International Taxation 100 Marks 3 Hours
Paper 5 Indirect Tax Laws 100 Marks 3 Hours
Paper 6 Multi-Disciplinary Case Study With Strategic Management 100 Marks 4 Hours

How to Register for the CA Final Course Jan 2026

To register for the CA final course, all applicants have to visit the official website of ICAI. The CA final registration stages are as follows: 

  • Visit the official website of ICAI. 
  • With allotted passwords and registration IDs, students can complete their registration and easily log in. 
  • Then, for registration, select the SSP portal. 
  • From the two options appearing on the screen, select the 'Student Cycle' and 'Article Cycle' pre-options. 
  • From the CA final levels, you can choose the course. 
  • Now, the CA final registration will appear on-screen. 
  • Automatically, the original details are updated to the form as they already were during the registration of the CA Intermediate. 
  • If you need to do something right, then the correct option is also available.
  • According to the given size and formats, upload the required documents according to the information. 
  • Then, you need to pay the registration fee. 
  • Fees will be paid online through net banking, credit card, or debit card. 
  • After the payment is successful, print and save the CA Final exam form 2026 for future reference.

CA Final Registration Fees for Jan 2026

Here we describe the CA Final registration fees for the Jan 2026 session. Check the table below for more details.

For Indian Students Rs. 22,000
For Foreign Students US$ 1100

The registration fee for Indian students is Rs. 22000, and for foreign students, this is $1100. The CA final fee is Rs. 39800 for Indian students and $1550 for foreign students.

CA Final Syllabus for Jan 2026

The new CA final syllabus consists of six subjects under the new ICAI scheme. The comprehensive themes and sub-disciplines covered in each of the CA final new plan subjects are listed below.

Paper 1: Financial Reporting 

CA Final Paper 1 Syllabus—Financial Reporting includes various Indian accounting standards (IND AS), financial reporting, business combinations, and the moral duties of chartered accountants. Below is a structured table for the financial reporting course:

CA Final Syllabus 2026 For Financial Reporting
Module Chapter Topic Units
Module 1 Chapter 1 Introduction to Indian Accounting Standards -
Module 1 Chapter 2 Conceptual Framework for Financial Reporting under Ind AS -
Module 1 Chapter 3 Ind AS on Presentation of General Purpose Financial Statements Ind AS 1, Ind AS 34, Ind AS 7
Module 1 Chapter 4 Ind AS on Measurement Based on Accounting Policies Ind AS 8, Ind AS 10, Ind AS 113
Module 2 Chapter 5 Ind AS on Assets of the Financial Statements Ind AS 2, Ind AS 16, Ind AS 23, Ind AS 36, Ind AS 38, Ind AS 40, Ind AS 105, Ind AS 116
Module 3 Chapter 6 Ind AS on Liabilities of the Financial Statements Ind AS 19, Ind AS 37
Module 3 Chapter 7 Ind AS on Items Impacting Financial Statements Ind AS 12, Ind AS 21
Module 3 Chapter 8 Ind AS on Disclosures in the Financial Statements Ind AS 24, Ind AS 33, Ind AS 108
Module 4 Chapter 9 Ind AS 115 - Revenue from Contracts with Customers -
Module 4 Chapter 10 Other Indian Accounting Standards Ind AS 41, Ind AS 20, Ind AS 102
Module 4 Chapter 11 Accounting and Reporting of Financial Instruments -
Module 5 Chapter 12 Ind AS 103 - Business Combinations -
Module 5 Chapter 13 Consolidated and Separate Financial Statements of Group Entities Ind AS 110, Ind AS 111, Ind AS 28, Ind AS 27
Module 5 Chapter 14 Ind AS 101 - First-time Adoption of Ind AS -
Module 5 Chapter 15 Analysis of Financial Statements -
Module 5 Chapter 16 Professional and Ethical Duty of a Chartered Accountant -
Module 5 Chapter 17 Accounting and Technology -

Paper 2: Advanced Financial Management 

Advanced Financial Management includes various advanced financial topics, which focus on corporate strategy, risk management, capital budget, and financial evaluation. Below is a structured table for the advanced financial management course:

CA Final Syllabus 2026 For Advanced Financial Management
Chapter No. Topic
Chapter 1 Financial Policy and Corporate Strategy
Chapter 2 Risk Management
Chapter 3 Advanced Capital Budgeting Decisions
Chapter 4 Security Analysis
Chapter 5 Security Valuation
Chapter 6 Portfolio Management
Chapter 7 Securitization
Chapter 8 Mutual Funds
Chapter 9 Derivatives Analysis and Valuation
Chapter 10 Foreign Exchange Exposure and Risk Management
Chapter 11 International Financial Management
Chapter 12 Interest Rate Risk Management
Chapter 13 Business Valuation
Chapter 14 Mergers, Acquisitions, and Corporate Restructuring
Chapter 15 Startup Finance

Paper 3: Advanced Auditing & Professional Ethics

Advanced auditing, assurance, and professional ethics are conducted in three modules, including a wide range of special areas in auditing subjects, professional ethics, and auditing. Below is a structured table for advanced auditing, assurance, and professional morality courses.

CA Final Syllabus 2026 for Advanced Auditing, Assurance, and Professional Ethics
Module Chapter Topic
Module 1 Chapter 1 Quality Control
Module 1 Chapter 2 General Auditing Principles and Auditors' Responsibilities
Module 1 Chapter 3 Audit Planning, Strategy, and Execution
Module 1 Chapter 4 Materiality, Risk Assessment, and Internal Control
Module 1 Chapter 5 Audit Evidence
Module 1 Chapter 6 Completion and Review
Module 1 Chapter 7 Reporting
Module 2 Chapter 8 Specialised Areas
Module 2 Chapter 9 Related Services
Module 2 Chapter 10 Review of Financial Information
Module 2 Chapter 11 Prospective Financial Information and Other Assurance Services
Module 2 Chapter 12 Digital Auditing & Assurance
Module 2 Chapter 13 Group Audits
Module 2 Chapter 14 Special Features of Audit of Banks & Non-Banking Financial Companies
Module 3 Chapter 15 Overview of Audit of Public Sector Undertakings
Module 3 Chapter 16 Internal Audit
Module 3 Chapter 17 Due Diligence, Investigation & Forensic Accounting
Module 3 Chapter 18 Sustainable Development Goals (SDG) & Environment, Social, and Governance (ESG) Assurance
Module 3 Chapter 19 Professional Ethics & Liabilities of Auditors

Paper 4: Direct Tax Laws and International Taxation

The Direct Tax Law and International Taxation (applied to the January 2026 examinations) are divided into four modules, covering a wide range of subjects on taxation, tax plans, international tax issues, and moral ideas. Below is a structured table for direct tax laws and the international taxation course.

CA Final Syllabus 2026 for Direct Tax Laws & International Taxation
Module Chapter Topic
Module 1 Chapter 1 Basic Concepts
Module 1 Chapter 2 Incomes that do not form part of Total Income
Module 1 Chapter 3 Profits and Gains of Business or Profession
Module 1 Chapter 4 Capital Gains
Module 1 Chapter 5 Income from Other Sources
Module 1 Chapter 6 Income of Other Persons included in Assessee’s Total Income
Module 1 Chapter 7 Aggregation of Income, Set Off, or Carry Forward of Losses
Module 1 Chapter 8 Deductions from Gross Total Income
Module 2 Chapter 9 Assessment of Various Entities
Module 2 Chapter 10 Assessment of Trusts and Institutions, Political Parties, and Other Special Entities
Module 2 Chapter 11 Tax Planning, Tax Avoidance, and Tax Evasion
Module 2 Chapter 12 Taxation of Digital Transactions
Module 3 Chapter 13 Dedication, Collection, and Recovery of Tax
Module 3 Chapter 14 Income Tax Authorities
Module 3 Chapter 15 Assessment Procedure
Module 3 Chapter 16 Appeals and Revision
Module 3 Chapter 17 Dispute Resolution
Module 3 Chapter 18 Miscellaneous Provisions
Module 3 Chapter 19 Provisions to Counteract Unethical Tax Practices
Module 3 Chapter 20 Tax Audit and Ethical Compliance
Module 4 Chapter 21 Non-Resident Taxation
Module 4 Chapter 22 Double Taxation Relief
Module 4 Chapter 23 Advance Rulings
Module 4 Chapter 24 Transfer Pricing
Module 4 Chapter 25 Fundamentals of BEPS
Module 4 Chapter 26 Application and Interpretation of Tax Treaties
Module 4 Chapter 27 Overview of Model Tax Conventions
Module 4 Chapter 28 Latest Developments in International Taxation

Paper 5: Indirect Tax Law 

The indirect tax law is divided into two parts: Goods and Services Tax (GST) and Customs and Foreign Trade Policy (FTP). Below is a structured table for the indirect tax law course:

CA Final Syllabus 2026 for Indirect Tax Laws
Module Chapter Topic
Part I: Goods and Services Tax (GST)
Module 1 Chapter 1 Supply under GST
Module 1 Chapter 2 Charge of GST
Module 1 Chapter 3 Place of Supply
Module 1 Chapter 4 Exemptions from GST
Module 1 Chapter 5 Time of Supply
Module 1 Chapter 6 Value of Supply
Module 2 Chapter 7 Input Tax Credit
Module 2 Chapter 8 Registration
Module 2 Chapter 9 Tax Invoice, Credit and Debit Notes
Module 2 Chapter 10 Accounts and Records; E-way Bill
Module 2 Chapter 11 Payment of Tax
Module 2 Chapter 12 Electronic Commerce Transactions
Module 2 Chapter 13 Returns
Module 3 Chapter 14 Import and Export Under GST
Module 3 Chapter 15 Refunds
Module 3 Chapter 16 Job Work
Module 3 Chapter 17 Assessment and Audit
Module 3 Chapter 18 Inspection, Search, Seizure, and Arrest
Module 3 Chapter 19 Demands and Recovery
Module 3 Chapter 20 Liability to Pay in Certain Cases
Module 3 Chapter 21 Offences and Penalties and Ethical Aspects under GST
Module 3 Chapter 22 Appeals and Revision
Module 3 Chapter 23 Advance Ruling
Module 3 Chapter 24 Miscellaneous Provisions
Part II: Customs & FTP
Module 4 Chapter 1 Levy of and Exemptions from Customs Duty
Module 4 Chapter 2 Types of Duty
Module 4 Chapter 3 Classification of Imported and Export Goods
Module 4 Chapter 4 Valuation under the Customs Act, 1962
Module 4 Chapter 5 Importation and Exportation of Goods
Module 4 Chapter 6 Warehousing
Module 4 Chapter 7 Refund
Module 4 Chapter 8 Foreign Trade Policy

Paper 6: Integrated Business Solutions 

To address issues in the real-world case, the target is to analyze and integrate the concepts, rules, and provisions of corporate laws, accounting, audit, taxation, finance, and business strategy and management. This assignment, which will only use a case study, evaluates the overall understanding of the student of the following topics: 

  1. Financial Reporting 
  2. Advanced Financial Management 
  3. Advanced Auditing, Assurance, and Professional Ethics 
  4. Direct Tax Law and International Taxation 
  5. Indirect Tax Law 
  6. Corporate and Economic Law 
  7. strategic costs and performance management

CA Final Exam Form 2026

After the registration form, students will also have to fill out the CA final exam form. ICAI released the CA final examination form on 03rd November 2025. The last date for filling the final examination form with late fees was 19th Nov, 2025. 

Get all the information about the CA final examination form, in which students, including the correction window, latest announcements, etc., will have to note the documents required to fill out the CA final examination form, procedure, rules, and instructions, and examination form/application fee.

CA Final Exam Form Fees 

The exam fee varies based on the number of groups and the exam center location.

Location Single Group Fees Both Group Fees Late Fees
India Rs. 1,800 Rs. 3,300 Rs. 600
Nepal/Bhutan Rs. 2,200 Rs. 4,000 Rs. 600
Overseas $325 $550 $10

Correction Window for CA Final 2026

ICAI provides a correction window feature to allow students to change their examination forms. The correction window will open from 20 to 22 Nov 2025. During this period, students can correct the errors related to the examination, center, group selection, and alternative paper. No fee is charged during the improvement window, and only one improvement is allowed.

CA Final Admit Card Jan 2026

The admit card for the CA final in January 2026 will be available for download about 14 days before the date of the exam. ICAI will not send a physical admit card; students have to download it from the official website. The CA Final admit card includes the required details, such as the name, roll number, examination center, paper-wise schedule, and instructions. It is mandatory to carry a printed copy of the admit card with a valid photo ID on the exam day.

CA Final Result and Passing Percentage 2026

The CA final results are usually declared two months after the final paper. For the Jan 2026 session, the results are expected in the first week of March. Students can check their results on the ICAI website by entering their roll number and registration number. To pass the CA final exam, a student must score: 

  • Minimum 40% marks in each paper 
  • Minimum 50% marks (per group) 

If a candidate scores 60% or more in any paper but fails in the group, then the next three attempts are exempted for that paper.

How to Prepare for the CA Final Course

Preparing for the CA Final requires a disciplined and strategic approach. The syllabus is vast, and the exam tests both conceptual clarity and practical application.

  • Create a Timetable: Allocate 3–4 months exclusively for CA Final preparation. Divide the syllabus subject-wise and set weekly goals.
  • Revise Regularly: Complete at least three rounds of revision before the exam. Focus more on high-weightage chapters.
  • Solve Past Papers: Practice mock tests and previous year question papers under exam conditions to boost speed and accuracy.
  • Focus on Case Studies: Paper 6 requires analytical thinking. Practice case-based questions and improve your writing and presentation skills.
  • Stay Updated: Keep yourself updated with amendments in tax laws, auditing standards, and accounting regulations.

Why Choose CA Exams Test Series for CA Preparation 

When it comes to preparing for the hard CA exams, choosing the right test series can make all the difference. caexams.in has emerged as a trusted and result-oriented platform for CA Foundation, Intermediate, and Final aspirants. Here's why it should be your first choice:

  • Trusted by Thousands of CA Aspirants: CAexams has built a strong reputation among CA students for its consistent quality and excellent student feedback.
  • ICAI Pattern-Based Question Papers: All tests are strictly based on the latest ICAI exam pattern and syllabus, ensuring real exam-like practice.
  • Timely Evaluation with Expert Feedback: Get your answers evaluated within 48–72 hours along with detailed feedback, a marking scheme, and improvement tips.
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FAQs

What is the CA Final Course for Jan 2026 and who is eligible to appear?

The CA Final Course for January 2026 is the last stage of the Chartered Accountancy qualification. Students are eligible only after completing both groups of CA Intermediate and completing at least six months of Articleship. Only those registered under the New Scheme can apply for this cycle.

How can a student register for the CA Final Course for the Jan 2026 attempt?

Registration for the CA Final Course is done through ICAI’s Self-Service Portal. Students must upload their Intermediate pass certificate, personal details, and complete fee payment. Once registered, they become eligible to fill out the exam form for the January 2026 attempt within the official application period announced by ICAI.

What is the structure of the CA Final Course under the January 2026 cycle?

The CA Final Course consists of two groups, each containing three papers. Group I focuses on Financial Reporting, Advanced Financial Management, and Advanced Auditing. Group II covers Business Economics, Indirect Tax Laws, and a comprehensive case-study paper. Each paper tests deep professional knowledge and application-based problem-solving.

Do students need to complete Articleship before appearing for the CA Final Jan 2026 exams?

Yes, ICAI requires candidates to complete at least six months of Articleship before the first day of the January 2026 exams. While full Articleship completion is mandatory for qualification, students fulfilling the six-month rule can still appear for exams and complete the remaining period afterward.

What documents are needed while filling the CA Final Jan 2026 exam form?

Students must upload a recent photograph, signature, valid registration letter, and an Intermediate mark sheet. If applying for exemptions or opting for a change in medium, additional supporting documents may be required. Ensuring document clarity and accuracy is crucial, as errors may lead to form rejection or delays.

How important is the case study paper in the CA Final Course Jan 2026?

The case study paper is extremely important because it evaluates students’ ability to apply real-world knowledge across multiple subjects. It is a four-hour paper designed to test decision-making, interpretation of complex situations, and presentation of professional solutions. Performance in this subject significantly affects the overall score.

What is the passing criteria for the CA Final Course in Jan 2026?

To pass the CA Final Jan 2026 exams, students need at least 40% marks in each paper and a combined 50% aggregate in each group. This ensures that candidates not only understand all topics individually but also maintain strong overall performance throughout the examination cycle.

How should students plan their study schedule for CA Final Jan 2026?

A well-structured study plan should include completing the syllabus at least two months before the exam, followed by revision cycles. Students must solve mock tests, RTPs, and previous papers. Allocating fixed hours to each subject and maintaining consistent daily study habits ensures strong preparation for the January exam window.

Is Articleship experience helpful for the CA Final Course Jan 2026 exams?

Yes, Articleship experience significantly strengthens CA Final preparation. Many exam questions are practical and align with real situations handled during Articleship. Exposure to audits, taxation, finance, and compliance improves understanding of complex case studies, helping students approach problem-solving with professional insight during the January exam.

What if a student fails one group in the CA Final Jan 2026 attempt?

If a student fails one group, they do not have to repeat the passed group. They can reappear only for the failed group in the next exam cycle. However, maintaining exemptions and preparing strategically for the next attempt is essential to clear the remaining papers successfully.