ICAI CA Final Exam Pattern May 2024

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CA Foundation Sep 2024 New Bactch 26May

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 and a route map on how to utilize this information to the best.

Below you will find the complete details of the ICAI CA Final Exam Pattern 2022, CA Final Subjects and Syllabus, CA Final Exam Pattern, CA Final Section-wise, and Skill-wise weightage. You can also download the CA Foundation Practice paper from below.

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

CA Final Exam Pattern May 2024 – Subjects and Syllabus

CA Foundation Sep 2024 New Bactch 26May

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

ICAI CA Final Subjects 2024.

CA Fianl Group I Subjects

Paper 1: Financial reporting

Paper 2: Advanced financial management

Paper 3: Advanced auditing, Assurance and Professional Ethics

CA Final Group II Subjects

Paper 4: Direct Tax Laws and International Taxation

Paper 5: Indirect tax laws

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

Download notes of CA Final study material for each paper..

Also, Check the CA Course Guide and CMA Salary in India

A Quick Guide of CA Final Exam Pattern 2024

Final Exam Highlights CA Final Exam Details
Exam Mode Offline written exam
Language medium  English, and Hindi
Exam Duration 3 hours for each paper
Total groups 2
Types of questions Both objective and subjective
Exam conducting body Institute of Chartered Accountants of India (ICAI)
Total papers 6 papers
Exam Frequency Twice a year (May and November)
Exam Marking scheme 100 marks each paper
Negative marking No

CA Final Exam Pattern for May 2024

The Institute of Chartered Accountants follows a distinct exam pattern for the different subjects of the CA final level. Paper 3, 4 and 6 follows the 30:70 assessment pattern. The rest of the paper has a regular exam pattern.

Pattern Followed for Paper 1, 2 and 4

  1. Maximum marks of the paper:100
  2. Exam duration: 3 hours
  3. Exam mode: English/Hindi
  4. Number of Questions asked: 5 need to be answered from six-question asked
  5. 30:70 assessment pattern: NA
  6. MCQ question paper pattern: NA
  7. Tips: working notes need to be part of the answers

Pattern Followed for Paper 3 and 5

  1. Maximum marks of the paper:100
  2. The question paper is in 2 parts: 1 part is MCQ for  30 marks and the 2nd part is for descriptive answers
  3. Exam duration: 3 hours
  4. Exam mode: English/Hindi
  5. Number of Questions asked: IN MCQ pattern 30 question asked and in part 2, 5 need to be answered from six-question asked
  6. 30:70 assessment pattern: Applicable
  7. MCQ question paper pattern: 1) OMR sheets need to be filled and submitted to the invigilator. 2) We should give MCQ answers only by filling the OMR sheet. 3) Negative marking applies to MCQ answers

Pattern Followed for Paper 6

Paper 6 is an open book Exam

  1. Maximum marks of the paper:100
  2. Every question is in 2 parts: 1 part is MCQ for  10 marks along with the descriptive answer for case studies.
  3. Exam duration: 4 hours
  4. Exam mode: English/Hindi
  5. Number of Questions asked: IN MCQ pattern 30 question asked and in part 2, 4 need to be answered from five-question asked
  6. 30:70 assessment pattern: Applicable
  7. MCQ question paper pattern: 1)OMR sheets need to be filled and submitted to the invigilator.2) We should give MCQ answers only by filling the OMR sheet.3)Negative marking applies to MCQ answers,
  8. Tips: candidate can use calculators

Also, Know How to Become CA in India

CA Final Pattern: Section-wise and Skill-wise Weightage for May 2024

Paper Level I


Comprehension and Knowledge

Level II



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%

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

CA Final Exam Detailed Guide 2024

Medium of Study/Mode of Exam

ICAI gives Chartered Accountancy students an option to select either English or Hindi in their CA final 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 exam form 2024.

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 and 4 of the new 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, 5 and 6 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.


Download Practice Papers as per latest CA Final Exam Pattern 2024

CA Final Course is difficult and requires a lot of practice. Especially, after the change in the CA Exam Pattern 2024. 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 Papers and Revision Papers 2024

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. 

Frequently Asked Questions for CA Final Exam Pattern 

Q1. 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.

Q2. How to become a CA Final Topper?

Ans. Chartered Accountancy Final course students who become toppers take either CA Final Online classes or Coaching 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 Nov 2023 was the last attempt available for CA Final students. After which it will be mandatory to register under the new course.

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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