CA Final Exam Pattern 2025, Paper-wise Format & Details

The CA final exam pattern May/Sept 2025 has been updated by ICAI on its official website. See the CA final exam pattern, its mode, marking scheme, paper weightage, and more.

The CA Final Exam Pattern May/Sept 2025, 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 2025 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 2025.

CA Final Exam Pattern May/Sept 2025 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/Sept 2025 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

  • January 
  • May
  • September
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 2025 

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 2025
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
  • Paper-6A: Risk Management
  • Paper-6B: Financial Services and Capital Markets
  • Paper-6C: International Taxation
  • Paper-6D: Economic Laws
  • Paper-6E: Global Financial Reporting Standards
  • Paper-6F: Multidisciplinary Case Study
 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 2025 

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.

Conclusion 

The CA Final Exam Pattern May/Sept 2025 has two groups with three papers each. The exams will be conducted with a mix of descriptive and MCQ-based questions, where some papers will have 30% MCQs. Each paper will be 3 hours long, and the marking scheme will have negative markings for MCQs. The exams will be in offline mode, and candidates are required to secure at least 40% in each paper and 50% in aggregate to qualify.

FAQs

What is the paper pattern for CA Final?

The CA final exam pattern for May 2025 consists of two groups, each of which has three papers, for a total of six papers. Papers 1, 2, 3, 4, and 5 include 30 multiple-choice questions (MCQs) and 70 illustrative questions, while Paper 6 has 40 MCQs with five case studies and 60 subjective questions. Each paper is 3 hours long, with a mixture of purpose and subjective questions.

What is the syllabus of CA exam 2025?

The CA (Chartered Accountancy) Foundation Syllabus for 2025 contains four main papers: Paper 1: Practice of Principles and Accounting, Paper 2: Business Law and Business Correspondence and Reporting, Paper 3: Business Mathematics, Logic, and Statistics, and Paper 4: Professional Economics and Business and Business Knowledge.

What is the hardest paper in CA Final?

Many papers in the CA final exam are found challenging, but the most frequently quoted hard papers are Auditing and Assurance (Audit) and Direct Tax Law and Business Law (DT & Law). Advanced management accounting (SMA) is also considered a challenging paper due to its length and complexity.

What is the salary of a CA in India?

Fresh CA graduates can earn between ₹ 4.5 and ₹ 6 lakhs per year, while experienced CA seniors in senior roles can earn ₹ 30 lakhs to ₹ 2 crores per year.

What is paper 6 in CA Final?

In the CA Final Examination, the title of Paper 6 is Integrated Business Solutions (IBS), also known as a multidisciplinary case study with strategic management. It is a 100-mark, open-book, case-study-based exam.

Which group is easy in CA Final?

Generally, CA Final Group 2 is considered easier than Group 1 due to its subjects, which are often more practical and less time-consuming to prepare. However, the "easiest" group is subjective and depends on personal strengths and weaknesses.

What is the eligibility criteria for CA 2025?

To be eligible for the CA (Chartered Accountancy) examination in 2025, candidates need to meet specific educational qualifications and other requirements at each level: Foundation, Intermediate, and Finals. The CA exam is conducted by the Institute of Chartered Accountants of India (ICAI).

Which level of CA is toughest?

The CA final is usually considered the most difficult level of the CA course. While the foundation and intermediate stages are also challenging, the final level requires a deep understanding of the subject matter and high levels of knowledge acquired in the entire course.

Is clearing CA Final easy?

CA is considered very challenging, and it is widely difficult to pass the final exam on the first attempt. An important part of students requires several efforts to clean all papers. The low pass rate, often around 25–30%, reflects the stiffness of the examination.

What is good marks in CA Final?

Good marks in CA Final scores vary, but generally, scoring 55-60% or above is considered decent. Securing 65% or more is good, while 70% and above is excellent. Focus on consistent preparation and strategic studying to achieve the desired marks.