CA Final Exam

The CA final exam is conducted in 173 test centers in India. It is also conducted in 4 international test centers.

CA Final Exam 2017 Dates

The CA final exam will commence on 2^nd May, 2017. The last date of CA final exam is 8^th May, 2017.

CA final exam application can be made online.

The CA final exam fees depend on the groups students want to appear for :

For both groups – Rs. 3300

For one group – Rs. 1800

For both groups – Rs. 2700

For single group – Rs. 1500

For international students, the CA final exam fees comes up to US $325 (for single group) and US $550 (for both the groups).

CA Final Exam Papers

The papers in CA final exam are as follows:

GROUP – I

Financial Reporting

Strategic Financial Management

Advanced auditing and professional ethics

Corporate and allied laws

GROUP – II

Advanced Management Accounting

Information systems control and audit

Direct tax laws

Indirect tax laws

Since 2017, the CA final exam has undergone significant change. Here is a highlight on the changes in CA syllabus:

The newly added topics in CA final syllabus are as follows:

Itroduction of Indian accounting standards

Comparitive study of ASs vis-a-vis ASs

Carve outs/ins in Ind ASs vis-a-vis international financial reporting standards

The topics which are excluded from CA final exam are as follows:

Overview of international accounting standards

International Financial Reporting Standards

Interpretations by International Financial Reporting Interpretation Committee

Significant differences vis-a-vis Indian accounting standards

Understanding of US GAAPs

Application of IFRS and US

The total score of CA final exam is 800, where each paper contains 100 marks.

Since 2018, another new addition to Group II of CA final exam will be Financial Services and Capital Markets. This paper will carry 50 marks. Under this, the topics to be covered are as follows :

Stock Markets

Futures & Options

Commodities

Mutual Funds

Derivatives

Debt Markets

Venture Capital

‘International Taxation’of 30 marks will be added to the CA Final syllabus as well.

The topics covered under International taxation are as follows:

Expatriates Taxation

Taxation on Non-Residents

Section 92E