The CA Final test pattern is created by the ICAI and made available on its official website. Students must review the exam pattern before beginning their preparation for the CA Final examinations in 2023. The ICAI CA Final exam pattern 2023 calls for eight papers to be divided into two groups, each of which carries 100 marks. 800 points make up the total score for the CA Final examinations. According to the passing requirements, students must receive 40 on each paper and 400 overall to pass the tests. No points are deducted for wrong responses. In the tests, students will be given both objective and subjective questions. Additionally, the CA Final exams take place offline, using pen and paper, and they last three hours. You’ll learn in-depth information about the CA Final exam pattern 2023 in this page. The changes to the new test patterns were originally discussed by VSI Jaipur, which also assisted students in getting high marks. In order to stay updated, bookmark this page.
CA Final Exam Pattern 2023: Overview
The table below mentions the CA Final exam pattern for the 2023 exams:
| Particulars | Details |
| Mode of exam | Pen & Paper based |
| Medium of exam | English & Hindi |
| Duration of exam | 3 hours for each paper |
| Number of Groups | 2 Groups |
| Types of questions | Both Objective & Subjective |
| Exam conducting body | Institute of Chartered Accountants of India (ICAI) |
| Total number of papers | Eight papers |
| Frequency | Twice a year (May & November) |
| Marking scheme | 100 marks on each paper |
| Negative marking | No negative marking for wrong answers |
The final phase of the CA programme in India is known as CA Final. Candidates can then sit for the CA final exams after finishing their 2.5-year articles in the CA Final Level. Exams are administered twice a year, in May and November. Students studying for the CA Final 2023 examinations need to be informed of the upcoming CA New curriculum that the ICAI will be implementing. The ICAI has modified the eligibility, registration, curriculum, exam format, exemptions, and exit path for this new CA scheme.
ICAI CA Final Exam Pattern for All Subjects
The Institute of Chartered Accountants has a unique exam schedule for each of the CA final-level subjects. The 30:70 assessment format is used for Papers 3, 4, 7, and 8, while Paper 6 is an open-book test. The remainder of the paper follows a standard exam format.
CA Final Paper 1: Financial Reporting
- Maximum marks of the paper:100
- Exam duration: 3 hours
- Exam mode: English/Hindi
- Number of Questions asked: 5 need to be answered from six-question asked
- 30:70 assessment pattern: NA
- MCQ question paper pattern: NA
- Tips: working notes need to be part of the answers
CA Final Paper 2: Strategic Financial Management
- Maximum marks of the paper:100
- Exam duration: 3 hours
- Exam mode: English/Hindi
- Number of Questions asked: 5 need to be answered from six-question asked
- 30:70 assessment pattern: NA
- MCQ question paper pattern: NA
CA Final Paper 3: Advanced Auditing and Professional Ethics
- Maximum marks of the paper:100
- The question paper is in 2 parts: 1 part is MCQ for 30 marks and the 2nd part is for descriptive answers
- Exam duration: 3 hours
- Exam mode: English/Hindi
- Number of Questions asked: IN MCQ pattern 30 question asked and in part 2, 5 need to be answered from six-question asked
- 30:70 assessment pattern: Applicable
- 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
CA Final Paper 4: Corporate and Allied Laws
- Maximum marks of the paper:100
- The question paper is in 2 parts: 1 part is MCQ for 30 marks and the 2nd part is for descriptive answers
- Exam duration: 3 hours
- Exam mode: English/Hindi
- Number of Questions asked: IN MCQ pattern 30 question asked and in part 2, 5 need to be answered from six-question asked
- 30:70 assessment pattern: Applicable
- 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,
- Tips: Questions will be only according to the 2022-2023 assessment year
CA Final Paper 5: Strategic Cost Management and Performance Evaluation
- Maximum marks of the paper:100
- Exam duration: 3 hours
- Exam mode: English/Hindi
- Number of Questions asked: 5 need to be answered from six-question asked
- 30:70 assessment pattern: NA
- MCQ question paper pattern: NA
CA Final Paper 6A: Risk Management
- Maximum marks of the paper:100
- Every question is in 2 parts: 1 part is MCQ for 10 marks along with the descriptive answer for case studies.
- Exam duration: 4 hours
- Exam mode: English/Hindi
- Number of Questions asked: IN MCQ pattern 30 question asked and in part 2, 4 need to be answered from five-question asked
- 30:70 assessment pattern: Applicable
- 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,
- Tips: candidate can use calculators
CA Final Paper 6B: Financial Services and Capital Markets
- Maximum marks of the paper:100
- Every question is in 2 parts: 1 part is MCQ for 10 marks along with the descriptive answer for case studies.
- Exam duration: 4 hours
- Exam mode: English/Hindi
- Number of Questions asked: IN MCQ pattern 30 question asked and in part 2, 4 need to be answered from five-question asked
- 30:70 assessment pattern: Applicable
- 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,
- Tips: candidate can use calculators
CA Final Paper 6C: International Taxation
- Maximum marks of the paper:100
- Every question is in 2 parts: 1 part is MCQ for 10 marks along with the descriptive answer for case studies.
- Exam duration: 4 hours
- Exam mode: English/Hindi
- Number of Questions asked: IN MCQ pattern 30 question asked and in part 2, 4 need to be answered from five-question asked
- 30:70 assessment pattern: Applicable
- 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,
- Tips: candidate can use calculators
- Tips: Questions will be only according to the 2022-2023 assessment year
CA Final Paper 6D: Economic Laws
- Maximum marks of the paper:100
- Every question is in 2 parts: 1 part is MCQ for 10 marks along with the descriptive answer for case studies.
- Exam duration: 4 hours
- Exam mode: English/Hindi
- Number of Questions asked: IN MCQ pattern 30 question asked and in part 2, 4 need to be answered from five-question asked
- 30:70 assessment pattern: Applicable
- 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,
- Tips: Questions will be only according to the 2022-2023 assessment year
CA Final Paper 6E: Global Financial Reporting Standards
- Maximum marks of the paper:100
- Every question is in 2 parts: 1 part is MCQ for 10 marks along with the descriptive answer for case studies.
- Exam duration: 4 hours
- Exam mode: English/Hindi
- Number of Questions asked: IN MCQ pattern 30 question asked and in part 2, 4 need to be answered from five-question asked
- 30:70 assessment pattern: Applicable
- 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,
- Tips: Questions will be only according to the 2022-2023 assessment year
CA Final Paper 6F: Multidisciplinary Case Study
- Maximum marks of the paper:100
- Every question is in 2 parts: 1 part is MCQ for 10 marks along with the descriptive answer for case studies.
- Exam duration: 4 hours
- Exam mode: English/Hindi
- Number of Questions asked: IN MCQ pattern 30 question asked and in part 2, 4 need to be answered from five-question asked
- 30:70 assessment pattern: Applicable
- 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,
- Tips: candidate can use calculators
CA Final Paper 7: Direct Tax Laws and International Taxation
- Maximum marks of the paper:100
- The question paper is in 2 parts: 1 part is MCQ for 30 marks and the 2nd part is for descriptive answers
- Exam duration: 3 hours
- Exam mode: English/Hindi
- Number of Questions asked: IN MCQ pattern 30 question asked and in part 2, 5 need to be answered from six-question asked
- 30:70 assessment pattern: Applicable
- 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,
- Tips: Questions will be only according to the 2022-2023 assessment year
CA Final Paper 8: Indirect Tax Laws
- Maximum marks of the paper:100
- The question paper is in 2 parts: 1 part is MCQ for 30 marks and the 2nd part is for descriptive answers
- Exam duration: 3 hours
- Exam mode: English/Hindi
- Number of Questions asked: In the MCQ pattern 30 questions asked and in part 2, 5 need to be answered from six-question asked
- 30:70 assessment pattern: Applicable
- 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,
- Tips: Questions will be only according to the 2022 assessment year.
Percentage Weightage in CA Final Papers
| Paper | Level I
Comprehension and Knowledge |
Level II
Application |
Level III
Evaluation and Synthesis |
| Paper 1 Financial Reporting | 5%-15% | 60%-85% | 10%-25% |
| Paper 2 Strategic Financial Management | 10%-20% | 20%-40% | 50%-60% |
| Paper 3 Advanced Auditing and Professional Ethics | 20%-35% | 45%-70% | 10%-20% |
| Paper 4 Part I: Corporate Laws | 10%-20% | 60%-70% | 15%-25% |
| Paper 4 Part II: Economic Laws | 40%-60% | 40%-60% | |
| Paper 5: Strategic Cost Management and Performance Evaluation | 10%-15% | 45%-55% | 35%-40% |
| Paper 7 Part I: Direct Tax Laws | 5%-10% | 60%-80% | 15%-30% |
| Paper 7: Part II: International Taxation | 15%-25% | 75%-85% | |
| Paper 8: Indirect Tax Laws | |||
| Part I: Goods and Service Tax | 10%-30% | 40%-70% | 20%-30% |
| Part II: Customs & FTP | 20%-40% | 40%-70% | 10%-20% |
CA Final Paper Pattern 2023
CA Final Marking Scheme & Passing Criteria
The following passing standards and marking methodology following the revised ICAI exam pattern:-
- According to the revised CA final 2023 test pattern, each paper will carry a maximum of 100 marks.
- The applicants must obtain a grade of at least 40% in each topic to pass the group.
- There won’t be any negative marking on the CA final test in 2023.
- According to the CA final exam’s new pattern, a minimum of 50% of the total marks is needed.
- Candidates who receive more than 60% on any one of the papers are eligible for an exemption from the CA final exam.
Medium & Mode of CA Final Exams
All test centres will administer the CA Final exam in pen-and-paper (offline) mode following the new pattern. The applicants can administer their tests in Hindi and English. The language can be chosen by the student when submitting the CA Final exam form in May 2023.
Duration of CA Final Exam
In accordance with the new exam structure, candidates will have three hours to complete each paper in the CA final in 2023. Additionally to these 15 minutes, applicants are given additional time to read the paper. The dates for the CA Final exams in May 2023 will shortly be made public. Students must review the schedule and get ready for the tests accordingly.
CA Final Syllabus
The final 2023 syllabus for CA includes all of the subjects. Candidates can study for the CA final in 2023 by consulting the syllabus posted on the organization’s website. Candidates for the May 2023 exam may appear, under the updated Final CA exam 2023 syllabus.
CA Final Preparation Tips for May 2023
All applicants must adhere to these guidelines as they get ready for the CA Final Exam in 2023. Here are a few preparation suggestions made by professionals:-
- You must use the institute’s study materials when you register for the CA final 2023.
- You must routinely do past year papers, mock test papers, and revision test papers during the final two months of your preparation.
- We urge applicants to visit the official ICAI website and complete the relevant practice test questions in order to comprehend the new pattern for the CA final exam in 2023.
- The applicants must give the CA final 2023 practical component a lot of consideration.
To avoid last-minute trouble, students should get the CA Final May 2023 admit card as soon as it is available. Additionally, bring photocopies of your admit card since you can only download it three times. If you want to take the CA Final Law Paper in 2023, you must read the following article. This article primarily contains revised test papers for revision, a whole redesigned syllabus, and ICAI study materials. Lecture Kharido offers thorough lectures to help you better prepare for the CA Final. It is the greatest location in Jaipur that offers pen drive classes as well. The Lecture Kharido team sends its best wishes to every candidate for the CA Final. The organization advises diligent study while staying safe at home.
Frequently Asked Questions
What are the exam dates for the CA Final May 2023 exams?
The dates for the CA Final exams in May 2023 are May 2 through May 17, 2023.
Is ICAI study material enough in CA Final Preparation?
The reading material offered by the ICAI is more than enough to pass the CA Final exam. One must read through this material in its entirety if one wants to perform well on the exams.
How many attempts do I have for the CA Final exams?
To pass the CA Final exams, students get ten chances or five years from the time of registration. They can also revalidate their registration afterwards.