The CA Final is the last stage of the Chartered Accountancy course conducted by the Institute of Chartered Accountants of India (ICAI). If you are preparing for the CA Final exams in 2025, it is essential to understand the latest CA Final syllabus 2025, subject structure, marking scheme, and exam pattern.
CA Final Syllabus 2025 – Overview
The CA Final exam consists of two groups, with four papers in each group. ICAI has introduced a new syllabus structure that includes a mix of subjective and objective-type papers to enhance analytical and practical knowledge.
Eligibility: To appear for CA Final, candidates must have:
Cleared both groups of CA Intermediate
Completed 2.5 years of articleship training
Exam Mode: Offline (Pen-paper-based)Total Papers: 8 Papers (4 in Group 1 & 4 in Group 2)Total Marks: 800 (100 marks per paper)
CA Final Subjects & Marking Scheme 2025
CA Final Group 1 Subjects & Marks Distribution
Paper No. | Subject | Exam Type | Marks |
Paper 1 | Financial Reporting | Subjective | 100 |
Paper 2 | Advanced Financial Management | Subjective | 100 |
Paper 3 | Advanced Auditing & Professional Ethics | Subjective | 100 |
Paper 4 | Direct Tax Laws & International Taxation | Subjective + MCQs | 100 |
CA Final Group 2 Subjects & Marks Distribution
Paper No. | Subject | Exam Type | Marks |
Paper 5 | Indirect Tax Laws (GST & Customs) | Subjective + MCQs | 100 |
Paper 6 | Strategic Cost Management & Performance Evaluation | Subjective | 100 |
Paper 7 | Risk Management & Financial Services | Subjective | 100 |
Paper 8 | Economic Laws & Corporate Governance | Subjective | 1 |
Detailed CA Final Syllabus 2025 – Subject- Wise Breakdown
Group 1 Subjects
Paper 1: Financial Reporting
Corporate Financial Reporting
Consolidated Financial Statements
Accounting Standards & IND AS
Valuation Principles
Paper 2: Advanced Financial Management
Investment Decisions
Risk Analysis in Capital Budgeting
Forex & Derivatives
Mergers & Acquisitions
Paper 3: Advanced Auditing & Professional Ethics
Audit Planning & Strategy
Standards on Auditing (SA)
Code of Ethics & Professional Misconduct
Forensic Audit
Paper 4: Direct Tax Laws & International Taxation
Income Tax Act, 1961
International Taxation & Transfer Pricing
Case Laws & Advanced Tax Planning
Group 2 Subjects
Paper 5: Indirect Tax Laws (GST & Customs)
GST Basics, Input Tax Credit & Valuation
Customs Act & Foreign Trade Policy
GST Returns & Refunds
Paper 6: Strategic Cost Management & Performance Evaluation
Costing Techniques & Cost Control
Pricing Decisions & Budgeting
Performance Measurement & Balanced Scorecard
Paper 7: Risk Management & Financial Services
Enterprise Risk Management
Credit Risk, Market Risk & Operational Risk
Financial Services & Investment Banking
Paper 8: Economic Laws & Corporate Governance
Insolvency & Bankruptcy Code (IBC)
Companies Act & SEBI Regulations
Competition Act & Consumer Protection FAQ 1. What is new in the CA Final syllabus 2025? Updates to the syllabus by ICAI under: More MCQ-based assessment (30% weightage in Paper 4 & 5). Multidisciplinary case studies in the area of auditing, taxation, and financial management. New topics on global taxation, risk management & forensic auditing. 2. How many attempts are allowed for CA Final? CA Final is open to unlimited attempts. However, the registration is valid for 10 years after which you have to re-register.
3. Which is the most difficult paper among all the papers in CA Final? This order was declared by students based on student feedback. Financial reporting (Paper 1) - Notes complex accounting standards. Direct tax and international taxation (Paper 4)- Changes in tax laws too frequent. Advanced Auditing and Professional Ethics (Paper 3)- Extensive theoretical literature.
4. Can I write both CA Final Groups together? Yes, but you need to prepare very hard. If you are confident and well-prepared, then go ahead and try writing both Group 1 & 2 in one sitting.
5. What are the career opportunities after CA Final?
Much awaited opportunity after clearing CAs,
after which one can work directly in: Audit & Assurance (Big 4 Firms: Deloitte, KPMG, EY, PwC)
Corporate Finance & Investment Banking
Direct & Indirect Taxation Forensic Auditing & Risk Management
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