CA Final Exam Pattern Jan 2026, Breakdown of ICAI New Format
The CA Final Exam Pattern Jan 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 Jan 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 Jan 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 Jan 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 Jan 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 Jan 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 overall exam pattern for the CA Final Jan 2026 attempt?
The CA Final Jan 2026 exam pattern includes two groups, each containing three papers. All papers are descriptive and test conceptual clarity, application skills, and the ability to solve case-based problems. Exams are conducted offline, and candidates must secure a minimum of 40% in each paper and 50% aggregate per group.
How many papers are included under each group in CA Final Jan 2026?
Each group of the CA Final consists of three papers. Group I covers advanced accounting, financial management, and auditing-related subjects, while Group II includes indirect tax, economic laws, and a detailed case-study-based paper. Students can attempt one group or both, depending on their preparation and comfort level.
Are all CA Final Jan 2026 papers descriptive in nature?
Yes, the CA Final Jan 2026 papers are entirely descriptive, requiring detailed explanations, workings, structured answers, and case-based reasoning. ICAI focuses on practical application rather than objective-type questions. Candidates must manage their writing speed and plan answers effectively to complete the paper within the allotted time.
What is the exam duration for each CA Final Jan 2026 paper?
Each CA Final paper is scheduled for three hours, except the case-study-based paper, which is four hours long due to the depth of analysis required. Students must also utilize the 15-minute reading time wisely to understand the structure and complexity of the questions before writing.
Does the CA Final Jan 2026 exam provide reading time before writing starts?
Yes, ICAI provides a 15-minute reading time before the exam begins. During this period, students can read the entire question paper, plan the sequence of attempts, and mentally organize their approach. This helps to reduce stress and improve time management during the main exam session.
What is the passing criteria for CA Final Jan 2026?
To clear the CA Final Jan 2026 exams, candidates must secure at least 40% marks in each paper and an aggregate of 50% in the group. The criteria remain the same whether a student appears for one group or both groups together in the same attempt.
Is there any negative marking in the CA Final Jan 2026 exam?
No, there is no negative marking in any CA Final paper because the exam is descriptive. ICAI evaluates based on answer presentation, conceptual clarity, and step-wise marking. This helps students attempt all questions without fear of losing marks for incorrect responses, unlike many objective-based exams.
What type of questions can students expect in the CA Final Jan 2026?
Students can expect case studies, analytical questions, adjustment-based problems, practical calculations, and scenario-based essays. ICAI focuses heavily on real-world applications, so questions often require combining multiple concepts. Candidates must demonstrate both technical understanding and professional judgment to score well.
Are case-study-based questions included in all CA Final papers?
Case-study-based questions primarily appear in the advanced papers and the dedicated case study subject in Group II. While every paper involves application-based scenarios, the last paper focuses almost entirely on long case studies requiring interpretation, evaluation, and decision-making similar to real corporate situations.
What is the format of the CA Final case-study paper in Jan 2026?
The case-study paper includes long, comprehensive business scenarios covering taxation, finance, management, law, and auditing. Students must analyze the situation, identify issues, justify decisions, and present clear reasoning. The paper is four hours long to allow detailed evaluation and professional-level judgment.
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