CA Final

CA Final Exam Pattern 2021 (Updated) – Subject, Syllabus, Marking Scheme, Passing Criteria

CA Final exam pattern
CA Final Exam pattern

Welcome, soon-to-be Chartered Accountants!

CA Wizard here brings to you the LATEST and COMPLETE information on CA Final Exam Pattern. In this article, you will get these additional things—links to beneficial resources for CA Final studies, route map on how to utilize this information to the best.

Below you will find the complete details of ICAI CA Final Exam Pattern 2021, CA Final Subjects and Syllabus, CA Final exam Pattern, CA Final Section-wise, and Skill wise weightage you can also download CA Foundation Practice paper from below.

Before you read further, make sure you have taken a look at the recently revised CA Final exam schedule.

CA Final Exam Pattern 2021 – Subjects and Syllabus

As per the new pattern given by ICAI, the curriculum of the CA Final Course has been divided into eight papers (two groups).

ICAI CA Final Subjects 2021.

CA Foundation Group I Subject/ Syllabus

Paper 1: Financial reporting

Paper 2: Strategic financial management

Paper 3: CA Final Advanced auditing and professional ethics

Paper 4: Corporate and economic laws

CA Foundation Group II Subject/ Syllabus

Paper 5: Strategic Cost Management and performance evaluation ( CA Final Costing

Paper 6A: Risk management

Paper 6B: Financial services and capital market

Paper 6C: International tax

Paper 6D: Economic laws

Paper 6E: Global financial reporting standards

Paper 6F: Multi-disciplinary case study

Paper 7: Direct tax laws and international taxation

Paper 8: Indirect tax laws

ICAI has divided each paper into various chapters and sub-topics. You can download the syllabus from this page

Download notes and study material for all the CA Final papers.


CA Final Exam Time Table 2021

ICAI has declared the CA Final exam time table the CA final aspirants are making their study plans according to the date sheet. Check the CA Final Exam date sheet 2021 below 

CA Final Groups according to the syllabus with their respective exam dates

CA Final Group 1 (old syllabus) = 5th, 7th, 9th & 11th Dec 2021

CA Final Group 2 (old Syllabus) = 13th, 15th, 17th & 19th Dec 2021

CA Final Group 1 (New syllabus) =  5th, 7th, 9th & 11th Dec 2021

CA Final Group 2 (New Syllabus) = 13th, 15th, 17th & 19th Dec 2021

A Quick Guide of CA Final Exam Pattern 2021

Final Exam HighlightsCA Final Exam Details
Exam ModeOffline written exam
Language medium English, and Hindi
Exam Duration3 hours for each paper
Total groups2
Types of questionsBoth objective and subjective
Exam conducting bodyInstitute of Chartered Accountants of India (ICAI)
Total papers8 papers for both old and new group
Exam FrequencyTwice a year (May and November)
Exam Marking scheme100 marks each paper
Negative markingNo

CA Final Exam Detailed Guide 2021

Medium of Study/Mode of Exam

ICAI gives Chartered Accountancy students an option to select either English or Hindi in their registration form and application form. Whether the student is appearing for a single group or both groups, the chosen language option will apply to the complete group/groups. No paper-wise selection of language is allowed.

Students can change the medium of study at the time of opening of the correction window for the CA Final application form/exam form 2021.

Mode and Duration of CA Final Exam

CA Final is conducted offline and the duration of each paper is three hours (except Paper 6). The elective paper 6 is a case study-based open book type exam where students are given 4 hours to write their answers.

Types of Questions and Marking Scheme

The 30:70 pattern has been introduced in the new CA Final Exam Pattern for Paper 3, 4, 7, and 8 of the new course and Paper 3, 4, 6, 7, and 8 of the old course.

30% of questions are of objective type while the 70% marks are for subjective type questions.

Some of the MCQs will be of 1 mark and some will be of 2 marks. MCQs are to be answered in the OMR Sheet. No negative marking is applicable for wrong answers.

Paper 1, 2, and 5 are of completely subjective type. Paper 6 has six options out of which only one is to be selected. 6 questions are given out of which 5 need to be answered.

In the new course Paper 6 five questions are given in the exam, each of 25 marks (10 marks for MCQs and 15 marks for descriptive answers). Out of these students have to attempt any four questions.

Passing Criteria

40% marks are required in all papers.

50% of aggregate marks are required.

** An exemption is available in certain conditions. Read the exemption criteria in CA Final Exams.

CA Final New Course Pattern: Section-wise and Skill-wise Weightage 

PaperLevel I


Comprehension and Knowledge

Level II



Level III


Evaluation and Synthesis

Paper 1 Financial Reporting 5%-15% 60%-85%10%-25%
Paper 2 Strategic Financial Management10%-20%20%-40%50%-60%
Paper 3 Advanced Auditing and Professional Ethics20%-35%45%-70%10%-20%
Paper 4 Part I: Corporate Laws10%-20%60%-70%15%-25%
Paper 4 Part II: Economic Laws40%-60%40%-60% 
Paper 5: Strategic Cost Management and Performance Evaluation10%-15%45%-55%35%-40%
Paper 7 Part I: Direct Tax Laws  5%-10%60%-80%15%-30%
Paper 7: Part II: International Taxation15%-25%75%-85% 
Paper 8: Indirect Tax Laws
Part I: Goods and Service Tax10%-30%40%-70%20%-30%
Part II: Customs & FTP20%-40%40%-70%10%-20%

Download the complete Section-wise weightage of new scheme CA Final Papers 

CA Final Old Course Pattern: Section-wise and Skill-wise Weightage

Click on the links given below to download the full marking scheme of CA Final Papers of the old scheme.

SubjectDownload Weightage PDF
Paper – 1 Financial ReportingDownload from here
Paper – 2 Strategic Financial ManagementDownload from here 
Paper – 3 Advanced Auditing and Professional EthicsDownload from here
Paper – 4 Corporate and Allied LawsDownload from here
Paper – 5 Advanced Management AccountingDownload from here
Paper – 6 Information Systems Control and AuditDownload from here
Paper – 7 Direct Tax LawsDownload from here
Paper – 8 Indirect Tax LawsDownload from here

Download Practice Papers as per latest CA Final Exam Pattern 2021

CA Final Course is difficult and requires a lot of practice. Especially, after the change in the CA Exam Pattern 2021. You need to ensure that the papers you are practicing are based on the recent changes in the CA Final Exam Pattern. 

ICAI has also released new mock test series and revision papers. To download them, click on the link below.

Download CA Final Mock Test Papers and Revision Papers 2021

How can you use the CA Final Exam Pattern details?

As a CA Final student, you must have a detailed study plan and schedule that you follow every day. You can create a plan using the exam details shared above in this article. Below we have given the steps on how to integrate the exam details in it. 

  • Find: Identify your strong and weak point or topic from the complete CA final syllabus. 
  • Divide: In this step, you need to distribute your study time based on the above findings, and the marking scheme plus the chapter-wise weightage. Give more time for topics that come under your weaknesses and which have a higher weightage in the CA Final Section-Wise Weightage. Do not forget to consider the Skill-Wise Weightage Section.
  • Bookmark: Use the resources given in this article and download the material. Also, bookmark this page or note down the details given here for later reference.

How CA Coaching can prepare you for the coming CA Final Exams?

  • Best CA Coaching Institutes use the newest applicable material. They keep track of the latest ICAI CA Final Exam Pattern. 
  • Expert faculties help you set a study schedule and give you personalized guidance. 
  • The notes provided by teachers at CA Coaching institutes are based on the latest syllabus as well. 
  • They also provide special mock tests and revision test series. 

Answers to Common Queries related to CA Final Exam Pattern 

Ques 1. When can I change the elective paper chosen in CA Final?

Ans. You can change the selected elective paper only before filling out the CA Final application form/ exam form. In case, a student is not able to clear the elective paper, he/she can change the elective paper in the next attempt.

Ques 2. How to become a CA Final Topper?

Ans. Chartered Accountancy Final course students who become toppers take either CA coaching classes or online classes or at least Pendrive classes for professional teaching guidance. Besides, they practice all the papers and do self-study.

Ques 3. Till when can I give the CA Final Exam as per the old course syllabus?

Ans. CA Final November 2021 is the last attempt available for CA Final students. After which it will be mandatory to register under the course. Note: If you are going to give CA Final Exam as per the old scheme, then please note ICAI has modified the exam pattern for old course subjects and syllabus as well, details of which are given above in the article.

The information related to the CA Final Exam Pattern given in this article is relevant for both: students appearing in CA Final for the first time and students re-appearing in the CA Final Exam

We hope all your queries are solved. Comment below if the information was beneficial for you or if you have any doubts.

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