CA Final Exam Pattern May 2026, Breakdown of ICAI New Format
The CA Final Exam Pattern May 2026 brings changes in papers, structure, and marking scheme. Check the ICAI format so you can prepare with a better understanding and clarity.
Table of content
The CA Final Exam Pattern May 2026, which is designed by ICAI, is in two groups for a total of six papers. The candidates will be required to obtain a minimum of 40% marks on each paper as well as attain a minimum of 50% aggregate marks in total. Recognizing the exam pattern is the key for the students who seek to succeed in the CA Final examination.
The CA final exam is conducted in a pen-and-paper format and extends to a period of 3 hours per paper. A notable update in the 2026 examination pattern is that paper 6 is now open-book and focuses on a case study. This paper consists of five case studies, each of which has 25 marks, out of which students will have to try four. Familiarity with the updated examination structure is required for effective preparation. Below, you can find a detailed observation of the CA Final Exam Pattern Jan 2026.
CA Final Exam Pattern May 2026 Highlights
All the papers for the CA Final exam carry 100 marks. That means the total of CA Final Group 1 marks is 400, and Group 2 marks are also 400. Candidates need to secure at least 40 percent in each paper to clear the course level. See the below table for salient features of the CA Final exam pattern:
| CA Final Exam Pattern May 2026 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 Mode: The ICAI conducts the CA Final exam only offline. While applying for the exam, candidates have to select their preferred exam centers. The exam is in paper mode, and the contestants have to appear for it at the scheduled CA Final exam centers.
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CA Final Exam Pattern May 2026
CA Final is the last level of the Chartered Accountancy course. On clearing this level, candidates are certified by the ICAI and are eligible to practice as professional Chartered Accountants. The CA Final exam is available in two schemes: the New Scheme and the Old Scheme, each having two groups, Group I and Group II. Following is a brief overview of the CA Final exam pattern and marking scheme:
| CA Final Exam Pattern May 2026 | ||||
| Groups | Papers | Duration | Marks per paper | Total marks |
| Group I | Paper-1: Financial Reporting Paper-2: Strategic Financial Management Paper-3: Advanced Auditing and Professional Ethics Paper-4: Corporate and Economic Laws |
3 hours | 100 | 400 |
| Group II |
Paper-5: Strategic Cost Management and Performance Evaluation​ |
3 hours | 100 | 400 |
| Group II |
|
4 hours | 100 | 400 |
| Group II | Paper-7: Direct Tax Laws and International Taxation Paper-8: Indirect Tax Laws |
3 hours | 100 | 400 |
CA Final Section and Skill Wise Weightage
This table summarizes the CA Final Exam Pattern, classifying them into three levels of difficulty: Level I for comprehension and knowledge, Level II for application, and Level III for evaluation and synthesis. Each paper is described further in detail with a percentage distribution at these levels.
| 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: Advanced Financial Management | 10%-20% | 20%-40% | 50%-60% |
| Paper 3: Advanced Auditing, Assurance and Professional Ethics | 20%-35% | 45%-70% | 10%-20% |
| Paper 4: Part I: Direct Tax Laws | 5%-10% | 60%-80% | 15%-30% |
| Paper 4: Part II: International Taxation | 15%-25% | 75%-85% | - |
| Paper 5: Indirect Tax Laws | 10%-15% | 45%-55% | 35%-40% |
| Paper 6: Integrated Business Solutions (Multi-Disciplinary Case Study With Strategic Management) | 5%-10% | 60%-80% | 15%-30% |
Types of Exam Questions and Marking Scheme 2026
The 30:70 ratio has been made available in the new CA Final Exam Pattern for Papers 3 and 4 of the new course. 30% of questions will be of objective type, and the 70% marks will be for subjective type questions.
A few of the MCQs will be of 1 mark, and others will be of 2 marks. MCQs are to be marked in the OMR Sheet. There is no negative marking for incorrect answers. Papers 1, 2, 5, and 6 are subjective. Paper 6 consists of six options, out of which only one is to be chosen. 6 questions are provided, out of which 5 have to be answered.
In the new paper, Paper 6, five questions are provided in the exam, each carrying 25 marks (10 marks for MCQs and 15 marks for descriptive answers). Among these students, they need to attempt any four questions.
CA Final Paper 6 Exam Pattern Changes
The CA Final Paper 6: Integrated Business Solutions has also been highly transformed by ICAI. In the new scheme of education and training, the paper will henceforth be an open book and case study-based examination for a duration of four hours. The pattern of the exam is 40% MCQs and 60% descriptive questions. Five case studies make up the paper, each constituting 25 marks, and candidates have to attempt any four.
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FAQs
What is the exam pattern of CA Final May 2026?
The CA Final May 2026 exam consists of two groups, each having three papers. All papers are descriptive in nature and test conceptual clarity, application, and professional judgment as per ICAI’s latest syllabus.
How many papers are there in the CA Final May 2026?
CA Final May 2026 has six papers in total, divided into Group I and Group II. Each group includes three papers, and students can appear for one group or both groups in a single attempt.
Are the CA Final May 2026 exams subjective or objective?
The CA Final May 2026 examination is completely subjective, requiring detailed written answers. Case-study-based and analytical questions are heavily tested to assess real-world professional application skills.
What is the duration of the CA Final papers in May 2026?
Each CA Final paper in May 2026 is conducted for 3 hours, with an additional 15-minute reading time provided before the exam begins, as per ICAI examination guidelines.
What are the passing criteria for CA Final May 2026?
To pass CA Final May 2026, candidates must score at least 40% in each paper and 50% aggregate marks in each group attempted in that particular examination attempt.
Is there negative marking in CA Final May 2026?
No, there is no negative marking in the CA Final May 2026 exams. However, incorrect conceptual answers may receive minimal or zero marks, so clarity and structured writing are extremely important.
Will case-study-based questions appear in the CA Final May 2026?
Yes, ICAI has increased the focus on case studies and practical scenario-based questions in the CA Final May 2026 to evaluate the decision-making and professional judgment abilities of candidates.
Are amendments important for the CA Final Exam Pattern May 2026?
Yes, amendments applicable up to six months before the exam, generally till October 2025, are highly important and frequently tested in CA Final May 2026 question papers.
Will ICAI follow the same exam pattern as previous attempts?
Yes, ICAI is expected to follow the same structured CA Final exam pattern as recent attempts, with emphasis on analytical answers, integrated questions, and professional skill-based evaluation.
How are answers evaluated in CA Final May 2026?
Answer evaluation in CA Final May 2026 focuses on concept clarity, logical structure, professional presentation, and applicability, rather than rote memorization or lengthy theoretical writing.
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