To become a Chartered Accountant, you need to clear three levels of CA exams. CA – Final is the last and final level exam conducted by the Institute of Chartered Accountants of India post clearing the CA Intermediate exams.
The Final level is divided into two groups. These groups test the overall knowledge of the student in the following subject areas:
- Paper 1: Financial Reporting
- Paper 2: Strategic Financial Management
- Paper 3: Advanced Auditing and Professional Ethics
- Paper 4: Corporate and Economic Laws
Paper 5: Strategic Cost Management and Performance Evaluation
Financial Services and Capital Markets
Global Financial Reporting Standards
Multidisciplinary Case Study
Direct Tax Laws and International Taxation
Indirect Tax Laws
Each of the above papers is over 100 marks and required 40 marks to clear the papers. In addition, an aggregate of 50 % is required to clear each group.