CA Final Course 2026, Check the Syllabus, Exam Dates, Eligibility

Get complete details on the CA Final Course 2026, including syllabus, eligibility, exam pattern, & tips to clear. Stay updated with ICAI notifications. Explore for more details.

The CA final course is the final and most challenging step in becoming a chartered accountant and offers candidates a chance to become a professional accountant. A demand so far rewarded phase 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 pay the required fee.

The CA final course includes intensive topics related to advanced auditing, international taxation, and financial reporting. It also equipped students for further professional challenges. This course goes far beyond passing the examinations, with a focus on the creation of expert knowledge that equips individuals for future professional challenges.

This guide provides comprehensive details about the key dates along with eligibility, registration, course, fee, and exam preparation - each section provides perfect insight to ensure that you are fully equipped for this final barrier in your CA trip.

Overview of CA Final Course May 2026

Check the CA Final Course Highlights for the May session in the table below:

CA Final Exam 2026 Highlights
Full Exam Name CA Final Exam
Conducting Body The Institute of Chartered Accountants of India
Frequency of Conduct 3 times a year
Exam Level National Level Exam
Languages English
Mode of Application Online
Mode of Exam Offline
Exam Duration 3 Hours

What is the CA Final Course?

The CA final exam is the final stage of the Chartered Accountancy Course, designed to evaluate the expertise and skills of the candidates in the region. Powered by the Institute of Chartered Accountants of India (ICAI), this is the third and final level of the CA course. To progress in the CA final, candidates must first clear the CA Foundation and CA Intermediate levels.

The CA course is structured in three levels: CA Foundation, CA Intermediate, and CA Finals. Cleaning each level is required for candidates to become eligible chartered accountants and start their professional journey.

CA Final Exam Details 2026

The CA Final Exam 2026, conducted by the Institute of Chartered Accountants of India (ICAI), is held three times a year. The exam is a crucial step for candidates pursuing a career in chartered accountancy. Below are the key details for each session:

CA Final Exam 2026 Details (Tentative)
Details May September January
CA Final 2026 Exam Dates May 2026 September 2026 January 2027
CA Final 2026 Admit Card April 2026 August 2026 December 2026
CA Final 2026 Result June 2026 October 2026 February 2027

Complete Details of CA Final Course May 2026

Eligibility for the CA Final Course: Students will have to pass both groups of the CA Intermediate Examination and also complete articleship training to become eligible for the CA Final Course. The articleship is for 2.5 years and provides hands-on experience that prepares candidates to meet the real-world challenges as chartered accountants.

Registration: As soon as the students are students, they can register for the final courses through the online portal of ICAI, fill out the registration form, and pay a registration fee of Rs 22,000.

Preparations for CA Finals: Six subjects are divided into two categories at the CA Final Level: Advanced Auditing, Corporate Law Compliance, and Strategic Financial Management, as well as more esoteric topics such as advanced auditing. Due to its vast course, initial preparation is important; an organized study plan can cover everything when leaving space for a later amendment or mock test.

Exam Form: After enrolling in the CA final course, students will have to submit the CA final examination form before appearing for the examinations. ICAI releases this form several months before the date of each exam, and you need to pay the examination fee. Thus, completing the submission deadline can help avoid additional late fees or complications that can occur with late fees or complications.

Admit Card: A few weeks before the examination, ICAI issued admit cards in the form of compulsory documents for admission to the examination hall. They include the required details about the time of centers and examinations, as well as the downloaded product copies that must be checked to ensure accurate details. They are advised to immediately download/print their admit card when it is available to check all the information for accuracy before entering their hall for examinations.

Examination: CA Final exams are structured exams designed to test the in-depth understanding of the complex subjects of students. Examiners encourage candidates to manage their time effectively during these exams, as each paper requires both analytical logic and theoretical knowledge.

Results: After carefully reviewing the answer sheet presented by CA final candidates, ICAI announced its results of the CA final exam. To pass, students must obtain at least 40% marks in each subject area and should have a comprehensive total mark of at least 50% for each examination subject. Students can access their marks online through the ICAI website.

Eligibility Criteria for CA Final Course May 2026

You will be eligible to appear in the CA Final May 2026 exams if you meet all the criteria given below: 

  • Approved both groups of CA Intermediate Examination and its old versions.
  • Registered before 1 January 2026. 
  • Your registration number should be valid on the date when you fill out the application for the CA final. (Validity period in years from the date of registration). 
  • You must have completed 2.5 years of CA articleship or be due to complete it. 

For more information, see the official notice for eligibility criteria.

How to Register for the CA Final Course 

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 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 Form 2026 for future reference.

CA Final Course Fees May 2026

Candidates need to be updated with the latest fee details available on the official ICAI website to ensure a smooth registration process. Proper financial planning and timely payment of the examination fee of rupees.

CA Final Exam Form Fees
For Indian Center(s)
Single Group INR 1,800
Both Groups INR 3,300
For Overseas Centers (s)—Excluding Kathmandu and Bhutan Centres
Single Group USD 325
Both Groups USD 550
For Kathmandu and Bhutan Centres
Single Group INR 2,200
Both Groups INR 4,000

CA Final Registration Validity 

According to the ICAI rules, the CA final examination lasts for ten years. After this period, candidates need to re-order their registration. To do this, they have to submit a complete revaluation form online through their student dashboard and pay the required fee. Once the revaluation is completed, candidates can select their favorite CA final exam session and include the revaluation date on their examination form.

CA Final Syllabus 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 Syllabus 2026 For Financial Reporting
Module Chapter Topic Units
Module 1 Chapter 1 Introduction to Indian Accounting Standards -
  Chapter 2 Conceptual Framework for Financial Reporting under Ind AS -
  Chapter 3 Ind AS on Presentation of General Purpose Financial Statements Ind AS 1, Ind AS 34, Ind AS 7
  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
  Chapter 7 Ind AS on Items Impacting Financial Statements Ind AS 12, Ind AS 21
  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 -
  Chapter 10 Other Indian Accounting Standards Ind AS 41, Ind AS 20, Ind AS 102
  Chapter 11 Accounting and Reporting of Financial Instruments -
Module 5 Chapter 12 Ind AS 103 - Business Combinations -
  Chapter 13 Consolidated and Separate Financial Statements of Group Entities Ind AS 110, Ind AS 111, Ind AS 28, Ind AS 27
  Chapter 14 Ind AS 101 - First-time Adoption of Ind AS -
  Chapter 15 Analysis of Financial Statements -
  Chapter 16 Professional and Ethical Duty of a Chartered Accountant -
  Chapter 17 Accounting and Technology -

Paper 2: Advanced Financial Management

CA Final Syllabus 2026 For Advanced Financial Management
Chapter No. Topics
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 Accounting, Assurance and Professional Ethics

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

Paper 4: Direct Tax Laws & International Taxation

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

Paper 5: Indirect Tax Law

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

Paper 6: Integrated Business Solutions (Multi-Disciplinary Case Study With Strategic Management)

To address issues in the real-world case with a case study, the target is to analyze and integrate the concepts, rules, and provisions of corporate laws, accounting, audit, taxation, finance, and business strategy and management.

CA Final Course Admit Card 

The CA final will be available for download on the official ICAI website about two weeks before the 2026 admit card examination. This important document should be presented at the examination center. 

The admit card includes important information like the candidate's name, roll number, examination center, date, and time. It is necessary to carefully examine all the details and inform ICAI immediately if there is an error.

How to Prepare for the CA Final Course?

The CA final course is the final and most challenging stage of the Chartered Accountancy Yatra. It requires a strategic approach, a coherent effort, and smart preparation to successfully clean it. Here is a wide guide about preparation for the CA final course: 

  • Understand the syllabus: Get yourself familiar with the exam pattern and course, covering both the old and new courses. 
  • Make a study plan: Develop a structured study schedule; allocate time for each subject and subject. 
  • Study materials: Use the ICAI study material, practice manual, and recommended reference books. 
  • Practice Question: Solve practice questions, previous papers, and fake tests to assess your knowledge. 
  • Amendment and reviews: Regular amendments and review concepts to strengthen your understanding. 
  • Time Management: Manage your time effectively during the exam. 
  • Look for guidance: Consult with seniors, bosses, or coaching classes for support.

Summary 

The CA Final course is the final stage of the Chartered Accountancy Program run by ICAI. This includes advanced subjects such as financial reporting, SFM, audit, taxation, and elective papers. With updated courses and examination patterns, candidates require 6-8 months of preparation, several modifications, and practice tests to succeed. Clearing the CA final is the way to become a qualified chartered accountant in India.

FAQs

What is the CA Final Course May 2026?

The CA Final Course May 2026 is the last level of the Chartered Accountancy program conducted by ICAI. Candidates who have cleared CA Intermediate and completed the required articleship training are eligible to appear in this final professional examination.

Who is eligible for the CA Final May 2026 attempt?

To be eligible for the CA Final Course May 2026, candidates must clear both groups of CA Intermediate and complete at least 2.5 years of articleship training before the exam application deadline.

What is the exam date for CA Final May 2026?

The CA Final Course May 2026 exams are expected to be conducted in May 2026 as per ICAI’s biannual examination cycle. Official dates are announced through ICAI’s exam notification a few months before the attempt.

How many groups are there in CA Final May 2026?

The CA Final Course May 2026 consists of two groups. Candidates may appear for a single group or both groups together, depending on their preparation and eligibility.

How many papers are included in the CA Final May 2026?

Under the latest ICAI scheme, the CA Final Course May 2026 includes six papers divided into two groups, focusing on advanced financial reporting, audit, taxation, and strategic management subjects.

What is the passing criteria for CA Final May 2026?

To clear the CA Final Course May 2026, students must secure at least 40 percent marks in each paper and a minimum of 50 percent aggregate in each group they attempt.

Is there negative marking in CA Final May 2026?

In the CA Final Course May 2026, certain objective-type questions may include negative marking. Candidates should carefully review the exam pattern mentioned in the official ICAI notification.

What is the registration validity for the CA Final Course?

The registration for the CA Final Course May 2026 remains valid for ten years from the date of registration. Candidates can attempt exams during this validity period without re-registering.

What subjects are included in CA Final May 2026 Group 1?

Group 1 of the CA Final Course May 2026 includes Financial Reporting, Advanced Financial Management, and Advanced Auditing, Assurance, and Professional Ethics as per the latest ICAI syllabus structure.

What subjects are included in CA Final May 2026 Group 2?

Group 2 of the CA Final Course May 2026 covers Direct Tax Laws and International Taxation, Indirect Tax Laws, and Integrated Business Solutions or Strategic Management papers under the updated scheme.