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CA Final Exam Pattern 2024: Marking Scheme, Mode, Weightage

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The ICAI drafts and provides the CA Final exam pattern on its official website. Before starting to prepare for the CA Final exams 2024, students must check the exam pattern.

As per the ICAI CA Final exam pattern 2024, there are 6 papers divided into two groups, and each paper consists of 100 marks. So, the total marks for the CA Final exams are 600. As per the passing criteria, students need to get 40 marks on each paper and a total of 300 marks to clear the exams. There is no negative marking for incorrect answers.

Students will get both objective and subjective questions in the exams. Furthermore, the mode of the CA Final exams is offline, i.e., pen and paper-based and the duration is 3 hours.

In this article, you’ll know the CA Final exam pattern 2024 in detail. VSI Jaipur was the first to talk about amendments in the new exam patterns and helped students achieve good marks. So, follow this page for future updates.

CA Final coaching classes for Nov 2024

CA Final Exam Pattern 2024: Overview

The table below mentions the CA Final exam pattern for the 2024 exams:

Mode of examPen & Paper based
Medium of examEnglish & Hindi
Duration of exam3 hours for each paper
Number of Groups2 Groups
Types of questionsBoth Objective & Subjective
Exam conducting bodyInstitute of Chartered Accountants of India (ICAI)
Total number of papersEight papers
FrequencyTwice a year (May & November)
Marking scheme100 marks on each paper
Negative markingNo negative marking for wrong answers

CA Final is the last stage of the CA course in India. After completing their 2.5 years of articleship in CA Final Level, candidates then become eligible to appear for CA final exams. Exams are held two times a year – in the month of May and November.

Students preparing for the CA Final 2023 exams must be aware of the CA New syllabus that ICAI is going to implement in the near future. In this CA new scheme, the ICAI has made changes to the eligibility,  registration, syllabus, exam pattern, exemptions and exit route.

Furthermore, ICAI releases the CA Final Result May 2023 on 5th July. Along with the result ICAI also releases the CA Final Pass Percentage or CA Final Toppers list. You can check the result from the mentioned link directly.

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ICAI CA Final Exam Pattern for All Subjects

The Institute of Chartered Accountants follows a distinct exam pattern for the different subjects of the CA final level.

Paper 1: Financial Reporting (100 Marks)

Syllabus Modules
Chapter 1: Introduction to Indian Accounting Standards
Chapter 2: Conceptual Framework for Financial Reporting under Indian Accounting Standards (Ind AS)
Chapter 3: Ind AS on Presentation of Items in the Financial Statements
  • Unit 1: Ind AS 1 “Presentation of Financial Statements”
  • Unit 2: Ind AS 34 “Interim Financial Reporting”
  • Unit 3: Ind AS 7 “Statement of Cash Flows”
Chapter 4: Ind AS on Measurement based on Accounting Policies
  • Unit 1: Ind AS 8 “Accounting Policies, Changes in Accounting Estimates and Errors”
  • Unit 2: Ind AS 10 “Events after the Reporting Period”
  • Unit 3: Ind AS 113 “Fair Value Measurement”
Chapter 5: Ind AS 115 “Revenue from Contracts with Customers”
Chapter 6: Ind AS on Assets of the Financial Statements
  • Unit 1: Ind AS 2 “Inventories”
  • Unit 2: Ind AS 16 “Property, Plant and Equipment”
  • Unit 3: Ind AS 23 “Borrowing Costs”
  • Unit 4: Ind AS 36 “Impairment of Assets”
  • Unit 5: Ind AS 38 “Intangible Assets”
  • Unit 6: Ind AS 40 “Investment Property”
  • Unit 7: Ind AS 105 “Non-current Assets Held for Sale and Discontinued Operations”
  • Unit 8: Ind AS 116 “Leases”
Chapter 7: Other Indian Accounting Standards
  • Unit 1: Ind AS 41 “Agriculture”
  • Unit 2: Ind AS 20 “Accounting for Government Grants and Disclosure of Government Assistance”
  • Unit 3: Ind AS 102 “Share Based Payment”
Chapter 8: Ind AS on Liabilities of the Financial Statements
  • Unit 1: Ind AS 19 “Employee Benefits”
  • Unit 2: Ind AS 37 “Provisions, Contingent Liabilities and Contingent Assets”
Chapter 9: Ind AS on Items impacting the Financial Statements
  • Unit 1: Ind AS 12 “Income Taxes”
  • Unit 2: Ind AS 21 “The Effects of Changes in Foreign Exchange Rates”
Chapter 10: Ind AS on Disclosures in the Financial Statements
  • Unit 1: Ind AS 24 “Related Party Disclosures”
  • Unit 2: Ind AS 33 “Earnings per Share”
  • Unit 3: Ind AS 108 “Operating Segments”
Chapter 11: Accounting and Reporting of Financial Instruments
  • Unit 1: Financial Instruments: Scope and Definitions
  • Unit 2: Classification and Measurement of Financial Assets and Financial Liabilities
  • Unit 3: Financial Instruments: Equity and Financial Liabilities
  • Unit 4 : Derivatives and Embedded Derivatives
  • Unit 5: Recognition and Derecognition of Financial Instruments
  • Unit 6: Hedge Accounting
  • Unit 7: Disclosures
Chapter 12: Ind AS 103 “Business Combinations”
Chapter 13: Consolidated and Separate Financial Statements of Group Entities
Chapter 14: Ind AS 101 “First-time Adoption of Indian Accounting Standards”
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 (100 Marks)

Syllabus Modules
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

Also, Read:- Strategy to Revise Full Course of CA Final in One Month.

Paper 3: Advanced Auditing, Assurance and Professional Ethics (100 Marks)

Syllabus Modules
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
Chapter 8: Specialised Areas
Chapter 9: Audit-related Services
Chapter 10: Review of Financial Information
Chapter 11: Prospective Financial Information and Other Assurance Services
Chapter 12: Digital Auditing and Assurance
Chapter 13: Group Audits
Chapter 14: Special Features of Audit of Banks and Non-Banking Financial Companies
Chapter 15: Overview of Audit of Public Sector Undertakings
Chapter 16: Internal Audit
Chapter 17: Due Diligence, Investigation & Forensic Audit
Chapter 18: Emerging Areas: Sustainable Development Goals (SDG) & Environment, Social and Governance (ESG) Assurance
Chapter 19: Professional Ethics & Liabilities of Auditors

Also know: Where to Join CA Final Coaching?

Paper 4: Direct Tax Laws and International Taxation (100 Marks)

Syllabus Modules
Chapter 1: Basic Concepts
Chapter 2: Incomes which 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
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
Chapter 13: Deduction, 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 Compliances
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

    Get all the details about the CA Final Course

    Paper 5: Indirect Tax Laws (100 Marks)

    Syllabus Modules
    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
    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 Under GST
    Chapter 13: Returns
    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: Demand and Recovery
    Chapter 20: Liability to Pay in Certain Cases
    Chapter 21: Offences and Penalties and Ethical Aspects under GST
    Chapter 22: Appeals and Revisions
    Chapter 23: Advance Ruling
    Chapter 24: Miscellaneous Provisions
    Chapter-1 Levy of Exemptions from Customs Duty
    Chapter-2 Types of Duty
    Chapter-3 Classification of Imported & Exported 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 (Multidisciplinary Case Study with Strategic Management)

    Section A: Corporate and Economic Laws

    Syllabus Modules
    Section A: Company Law
    Chapter 1: Appointment and Qualification of Directors
    Chapter 2: Appointment and Remuneration of Managerial Personnel
    Chapter 3: Meetings of Board and Its Powers
    Chapter 4: Inspection, Inquiry and Investigation
    Chapter 5: Compromises, Arrangements and Amalgamations
    Chapter 6: Prevention of Oppression and Mismanagement
    Chapter 7: Winding Up
    Chapter 8: Miscellaneous Provisions
    Chapter 9: Adjudication, Special Courts, National Company Law Tribunal & National Company Law Appellate Tribunal
    Chapter 10: e-Filing
    Section B: Securities Laws
    Chapter 1: SEBI Act, 1992, SEBI (LODR) Regulations, 2015, SEBI (ICDR) Regulations, 2018, SEBI (SAST) Regulations, 2011 and SEBI (PIT) Regulations, 2015
    Part II: Economic Laws
    Chapter 1: The Foreign Exchange Management Act, 1999
    Chapter 2: The Foreign Contribution Regulation Act, 2010
    Chapter 3: The Insolvency and Bankruptcy Code, 2016

    Section B: Strategic Cost & Performance Management

    Syllabus Modules
    (Strategic Cost Management)
    Chapter 1: Introduction to Strategic Cost Management
    Chapter 2: Modern Business Environment
    Chapter 3: Lean System and Innovation
    Chapter 4: Specialist Cost Management Techniques
    Chapter 5: Management of Cost Strategically for Emerging Business Models
    Chapter 6: Strategic Revenue Management
    Chapter 7: Strategic Profit Management
    (Strategic Performance Management)
    Chapter 8: An Introduction to Strategic Performance Management
    Chapter 9: Strategic Performance Measures in Private Sector
    Chapter 10: Strategic Performance Measures in the Non-for-Profit Organisations
    Chapter 11: Preparation of Performance Reports
    Chapter 12: Divisional Transfer Pricing
    Chapter 13: Standard Costing
    Chapter 14: Case Study

    Also know: सीए फाइनल कोर्स की पूरी जानकारी ( CA Final Course Guide in Hindi)

    Skills-wise Distribution in CA Final Papers

    PaperLevel IComprehension and KnowledgeLevel IIApplicationLevel IIIEvaluation and Synthesis
    Paper 1 Financial Reporting5%-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 Laws5%-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%

    Check Detailed Marks Distribution for all CA Final Subjects (under the new scheme)

    CA Final Paper Pattern 2024

    CA Final Marking Scheme & Passing Criteria

    According to the new ICAI exam pattern, the passing criteria and marking scheme are as follows:-

    1. Each paper in the exam will be of a maximum of 100 marks according to the new pattern of CA final 2024.
    2. For clearing the group it is mandatory for the applicants to score at least forty per cent marks in every subject.
    3. According to the CA final exam 2024, 0.25 negative marking will be there.
    4. The new pattern of the CA final exam states that at least fifty per cent of marks in aggregate are required.
    5. Applicants who score more than sixty per cent marks in any of the papers can claim the exemption in the final exam of CA.

    Check more details about the CA Final results, like release date, passing criteria, topper’s list and statement of marks, through the given link.

    Medium & Mode of CA Final Exams

    According to the new pattern for the CA Final exam in all the centres, the exam will get conducted in pen-paper(offline) mode. In both English and Hindi languages, the applicants can give their exams.

    Students can choose the language while filing the CA Final exam form May 2024.

    Duration of CA Final Exam

    Applicants will be provided 3 hrs. duration for every paper in CA final 2024 according to the new exam pattern. In addition to these 15 minutes, extra are also provided to applicants for reading the paper.

    The CA Final exam dates can tentitively be released in last week of October for the May 2024 exams. Students must check the timetable and prepare accordingly for the exams.

    CA Final Syllabus

    All the subjects are included in CA final 2024 syllabus. Applicants can prepare for CA final 2024 after referring to the syllabus which is there on its official website. According to the new syllabus for the Final CA exam 2024, May 2024 applicants can appear.

    CA Final Preparation Tips for May 2024

    All applicants must follow the essential tips when they prepare for CA Final Exam 2024. Some Preparation tips suggested by experts are listed below:-

    1. After you register for the CA final 2024 you must then refer to the institute’s study material.
    2. In the last 2 months of your preparation, you must regularly solve CA Final papers including past year papers, mock test papers and revision test papers.
    3. For understanding the new pattern for CA final 2024 exam we advise applicants to visit the official ICAI website and solve the important model test papers.
    4. Much importance to the CA final 2024 practical part must be given by the applicants.

    Students should download the CA Final 2024 admit card early as it is released to avoid last-minute inconvenience. Also, take the photo copies of the admit card as it can be downloaded for only 3 times.

    You must read the following article if you are aspiring for the CA Final Law Paper 2024. This article mainly includes updated Mock Test series, Completely updated Syllabus, Revision Test Papers, and   ICAI Study Material. Complete lectures for making your  CA Final preparation better are provided by the Jaipur’s VSI Institute. It is the best place that one can ask for in Jaipur which provides pen drive classes too. The VSI team wishes good wishes to all the CA Final aspirants. The institute suggests that one should study hard while being at home safely.

    Also Know: How to get rank in CA Final Examination in 3 Months?


    Q 1. What are the exam dates for the CA Final May 2024 exams? 

    Ans. The CA Final exam dates for the May 2024 exams maybe held in the first half of the November.

    Q 2. Is ICAI study material enough in CA Final Preparation? 

    Ans. For cracking the CA Final exam, the study material provided by ICAI is ample and sufficient. To score high marks in the exams, one must go through this material completely.

    Q 3. How many attempts do I have for the CA Final exams? 

    Ans. Students have 10 attempts or 5 years after registration to clear the CA Final exams. Afterwards, they can also re-validate their registration.

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