CA Final 2025: May Session Result (Out), September Session Registration (Closed), Exam Pattern

CA Final 2025 exam will now be conducted thrice a year just like CA Inter and CA Foundation exam. Earlier, the exam was conducted twice but the ICAI, conducting authority has announced that from now on the CA Final exam will be conducted three times a year, January, May, and September. The exam schedule has been released for the September session. The exam date for the group 1 exam will take place on Sep 3, 6, 8, 2025. The exam for group 2 has been scheduled for Sep 10, 12, 14, 2025.

The registration process has been started from Jul 5, 2025 and lasted till Jul 18, 2025, without submission of late fees. However, with late fees students could register from Jul 19 - 21, 2025. The form correction window was activated from Jul 22 - 24, 2025. The CA Final admit card 2025 is expected to be released by August, 2025 for both the groups. Students must enter the login credentials required to download their admit card.

The ICAI CA Final result for the May session was declared on Jul 6, 2025. The CA Final result 2025 has been issued on the official website in online mode and students need to enter the required login credentials to access the result. Furthermore, the CA Final virtual classes schedule for the 2026-27 session, for May 2026, September 2026, and January 2027 session has been released. The classes started from Jul 21, 2025 at the BoS portal in online mode.

About CA Final

The ICAI (Institute of Chartered Accountants of India) conducts the professional course of the CA Final Exam (Chartered Accountant). The candidates who qualify for the exam will be eligible to take the membership of CA ICAI. The CA final exam is taken all over India. The exam was conducted in an offline mode.

ICAI (Institute of Chartered Accountants of India) is the national accounting body of India that conducts the CA Final exam every year. The ICAI was first set up in the year of July 1949. It is responsible for checking if the companies follow the accounting principles set. The ICAI works hand in hand with the Reserve Bank of India, the Government of India, securities, and the Exchange Board of India.

The ICAI exam, also known as the CA exam, is conducted by the Institute of Chartered Accountants of India for candidates of the Chartered Accountancy profession in India. The exam is conducted at different levels per the CA courses - CA Foundation course examination, CA Intermediate examination, and CA Final examination.

The below table shows the highlights of the CA Final exam:

CA Final Highlights

Particulars	Details
Exam Name	CA Final
Full Form	Chartered Accountant Final Exam
Conducting Body	Institute of Chartered Accountants of India
Exam Level	National
Official Website	www.icai.org or icaiexam.icai.org

CA Final Eligibility Criteria 2025

CA Final important notice regarding May session exam eligibility criteria has been released. As per the official notification, the candidates will be considered for the exam in line with the present Education and Training system.

CA Final eligibility criteria are set by the Institute of Chartered Accountants of India. The candidates should be aware of the eligibility criteria before applying for the exam. Aspirants can look at the CA Final eligibility criteria, which are mentioned below, for a better understanding.

Age Limit

There are no maximum age restrictions to apply for the CA Final exam.

Educational Qualification

• The candidate must have passed both the CA intermediate exam groups.
• The candidate must have passed both the CA IPCC level exam.
• Registration with the BOS (Board of Studies) is a compulsory criterion for all candidates.

Note: The candidates have a 3 year course of articled training.

CA Final Application Form 2025

CA Final 2025 application form filling window for the September session was activated from Jul 5, 2025. The last date to register for the exam without submission of late fees was scheduled for Jul 18, 2025. With late fees submission of INR 600/- candidates could register till Jul 21, 2025.

Students must check the direct link to fill the form shared below.

Particulars	Link
CA Final Application Form 2025 (September Session)	Click Here (Closed)
CA Final Registration Form Correction Link 2025	Click Here (Closed)
CA Final Application Form 2025 (May Session)	Click Here (Closed)

Steps to Fill CA Final Application Form

The steps to fill out the CA final exam form 2025 are as follows.

• Step 1: Candidates must visit the official website of ICAI - icai.org.
• Step 2: Click on the ‘New User Registration Button’.
• Step 3: Enter the required information asked on the CA Final Exam Form.
• Step 4: Upload documents such as photographs, signatures, etc.
• Step 5: After filling out the application form, the candidates are advised to cross-check the filed details and submit their application form.
• Step 6: The website will then ask for an OTP number sent to the candidate’s registered email ID and phone number.
• Step 7: After that, select the ‘Submit’ button.
• Step 8: After the OTP is submitted, the candidate must log in with their registered user ID and password.
• Step 9: Hit the ‘Login’ button.
• Step 10: Pay the application fee.
• Step 11: Take a copy of the CA Final Exam Form.

CA Final Registration Fee

The CA Final registration fee must be paid online mode only. The candidates can pay the registration fee for appearing in the CA Final Exam by Credit/Debit or Net Banking. To know more about the CA Final registration fees, applicants can go through the table.

CA Final Registration Fee

CA Final Exam Centre	Fees for 1 Group	Fees for 2 Group
Centres in India	INR 3300/-	INR 1800/-
Centres in Kathmandu	INR 4000/-	INR 2200/-
Centres outside India	$ 550	$ 325

CA Final Documents Required

Below are the CA Final documents required while filling out the application form.

• Special category certificate (SC/ST/OBC/PWD)
• CA/PCC/Intermediate exam 2025 mark sheet
• Nationality certificate
• Passport size photograph
• Scanned signature of the candidate

CA Final 2025 Exam Date

CA Final 2025 exam dates for the May and September session has been announced by the authority. Students must note that the September session Group 1 exam has been scheduled for Sep 3, 6, 8, 2025. The group 2 exam will take place on Sep 10, 12, 14, 2025.

Students must check the session-wise date sheet shared below.

ICAI CA Final September Dates 2025

The ICAI CA Final exam datehseet 2025 for the September session is shared below.

Events	Dates (September Session)
Upcoming Event
Availability of Admit Card	August 2025
CA Final Exam Date 2025	Group I- Sep 3, 6, 8, 2025 Group II- Sep 10, 12, 14, 2025
Past Event
Availability of Application Form	Jul 5, 2025
Registration Last Date Without Late Fee	Jul 18, 2025
Registration With Submission of Late Fees	Jul 19 - 21, 2025
Application Form Correction Date	Jul 22 - 24, 2025

ICAI CA Final May Dates 2025

An overview of the important dates announced by the ICAI is provided in the table below.

Events	Dates (May Session)
Past Events
Availability of Application Form	Mar 1, 2025
Deadline for Filling the Exam Form Without Late Fee	Mar 14, 2025
Deadline for Filling CA Final Exam Form With Late Fee	Mar 17, 2025
Availability of Admit Card	Apr 16, 2025 (Out)
CA Final Exam Date 2025	Group I- May 2, 4, and 6, 2025 Group II- May 8, 10, and 13, 2025
CA Final Result Release Date	Jul 6, 2025 (Out)

CA Final Exam Mock Test Schedule 2025

The CA Final May 2025 mock test schedule has been released for both paper series I and II. Students must check the dates shared below.

CA Final Mock Test 2025 Paper Series I Schedule - May Session

The mock test schedule for the CA Final May session 2025 exam paper series I is shared below.

Date	Paper	Time
Mar 10, 2025	Paper-1: Financial Reporting	2:00 PM to 5:00 PM
Mar 12, 2025	Paper-2: Advanced Financial Management	2:00 PM to 5:00 PM
Mar 15, 2025	Paper-3: Advanced Auditing, Assurance and Professional Ethics	2:00 PM to 5:00 PM
Mar 17, 2025	Paper-4: Direct tax Laws & International Taxation	2:00 PM to 5:00 PM
Mar 19, 2025	Paper-5: Indirect Tax Laws	2:00 PM to 5:00 PM
Mar 21, 2025	Paper-6: Integrated Business Solutions (Multidisciplinary Case Study with Strategic Management)	2:00 PM to 5:00 PM

CA Final 2025 Mock Test Paper Series II Schedule - May Session

Students must check the CA Final exam 2025 mock test paper series I and II schedule provided below for May session.

Date	Paper	Time
Apr 3, 2025	Paper-1: Financial Reporting	2:00 PM to 5:00 PM
Apr 5, 2025	Paper-2: Advanced Financial Management	2:00 PM to 5:00 PM
Apr 7, 2025	Paper-3: Advanced Auditing, Assurance and Professional Ethics	2:00 PM to 5:00 PM
Apr 9, 2025	Paper-4: Direct tax Laws & International Taxation	2:00 PM to 5:00 PM
Apr 11, 2025	Paper-5: Indirect Tax Laws	2:00 PM to 5:00 PM
Apr 14, 2025	Paper-6: Integrated Business Solutions (Multidisciplinary Case Study with Strategic Management)	2:00 PM to 5:00 PM

CA Final Admit Card 2025

CA Final Admit Card 2025 for the September session exam is expected to be released by August 2025. The official releasing date of the hall ticket has not been announced yet. However, the direct link to access the admit card will be shared with the students in the table below, once it is released.

Specifics	Particulars
CA Final 2025 Admit Card (September Session)	TBA
CA Final 2025 Admit Card (May Session)	Click Here (Closed)

Steps to Download CA Final Admit Card

The given steps can be followed to download the CA Final admit card. Candidates must make sure they carry the admit cards on the CA exam date 2025.

• Step 1: Candidates must visit the official website of ICAI - icai.org.
• Step 2: Click on the option displaying ‘view admit card’.
• Step 3: Enter the user ID and password
• Step 4: The CA Final admit card will be generated on the screen.
• Step 5: Download the admit card.
• Step 6: Take a copy of the CA Final Admit Card.

CA Final 2025 Documents Required During Examination

Below are the details to carry to the exam centre on the CA Final Exam Date. Candidates should not fail to carry any of the documents to the examination centre listed below:

• Identity card of CA Final Exam 2025
• CA Final Admit card 2025
• Stationery required during the exam
• Calculators (if permitted)
• Id Proof of the candidate
• 2 passport size photographs of the candidate (as uploaded on the CA Final Exam form)

CA Final Exam Centre 2025

The Institute of Chartered Accountants of India (ICAI) allows the May 2025 CA examination portal to amend the test city, group, and medium on the official website. The CA Final exam is not only conducted in India but also outside countries. As per the CA Final Exam Schedule, two groups will conduct the examination.

Candidates can choose their respective exam centres while completing the CA Final registration process. Below are the given lists of exam centres in India and outside India

CA Final 2025 Indian Exam Centres

The list of cities of CA Final 2025 Indian Exam centres is mentioned below in the given table.

CA Final 2025 Indian Exam Centres

CA Final 2025 Indian Exam Centres
Mumbai	Salem
Muzaffarpur	Sambalpur
Muzaffarnagar	Sangli
Mysore	Sangrur
Nagpur	Satara
Nanded	Satna
Nasik	Ranchi
Navi Mumbai	Raniganj
Navsari	Ratlam
Neemuch	Ratnagiri
Nellore	Hubli
Nizamabad	Jamnagar
Patiala	Jammu
Pimpri	Jalna
Pondicherry	Jalgaon
Port Blair	Jalandhar
Saharanagar	Kantilal
Yavatmal	Kadapa
Varanasi	Junagadh
Varanasi	Jind
Vapi	Jhunjhunu
Vadodara	Jharsuguda
Ujjain	Hisar
Gurugram	Kannur
Bharatpur	Kancheepuram
Kanpur	Kalaburgi
Tuticorin	Sirohi
Pune	Sirsa
Rewa	Sivakasi
Rewar	Solapur
Rohtak	Sonepat
Rourkela	Dhanbad
Tripura	Balotra
Shimla	Banswara
Shimoga	Bareilly
Sikar	Bathinda
Siliguri	Beawar
Coimbatore	Beed
Churu	Sri Gangapur
Gandhidham	-

CA Final 2025 Foreign Exam Centres

Students must check the exam centre list for the CA Final examination for Foreign candidates mentioned below.

CA Final 2025 Foreign Exam Centres

CA Final 2025 Foreign Exam Centres
Muscat	Kathmandu
Dubai	Doha
Abu Dhabi	-

CA Final Exam Pattern 2025

The CA Final exam 2025 will be held in offline mode. The language used for the exam is either English or Hindi. The CA Final exam will be conducted for 3 hours. The exam pattern for CA Final are tabulated below:

CA Final 2025 Exam Pattern

Group	Subjects	Marks per paper	Total Marks
Group 1	Financial Reporting	100	400
	Strategic Financial Management
	Advanced Auditing & Professional Ethics
	Corporate & Allied Laws
Group 2	Advanced Management Accounting	100	400
	Elective Paper
	Direct Laws
	Indirect Laws

CA Final Syllabus 2025

The conducting body designs the CA Final syllabus. The CA Final is a national-level exam, and therefore, the competition automatically becomes very high. Before candidates start preparing for their exams, it is highly recommended to go through this academic year's CA Final New syllabus.

Checking out the CA Final syllabus thoroughly will give a clear idea of the question type. Below are the shared lists of the CA Final new syllabus and topics for the CA Final.

CA Final 2025 Syllabus

Subjects	Topics
Financial Reporting	Accounting Standards and Guidance Corporate Financial Accounting Accounting for Corporate Restructuring Consolidated Financial Statements of Group Companies Concept of Groups, purposes of consolidated financial statements, minority interest, Goodwill Consolidation procedures- Minority Interests, Goodwill, Treatment of pre-acquisition and post-acquisition profit Accounting Reporting Share-based payments Valuation Development in Financial Reporting Financial Reporting by mutual funds, Non-banking, Finance Companies, Merchant Bankers, Stock and Commodity market intermediaries
Strategic Financial Management	Financial Policy and Corporate Project Planning and Capital Budgeting Divided Decisions Security Analysis Portfolio Theory and Asset Pricing Financial Services in India Money Market operations Mergers, Acquisitions, and Restructuring
Advanced Auditing and Professional Ethics	Auditing Strategy, Planning, and Programming Internal Control and Risk Assessment Techniques of Special Audit Limited Companies Audit Rights, Duties, and Liabilities of auditors, third party liability Cost Audit Due Diligence and Investigation Concept of Peer Review Audit under Fiscal Law Professional Ethics
Corporate and Allied Laws	The Companies Act 2013 Rules and Format. Interpretation of Statutes, Deeds, and Documents Insolvency and Bankruptcy code 2016 Corporate Secretarial practice
Advanced Management Accounting	Cost Management Pricing Decision Cost Volume Profit Analysis Budget and Budgetary control Transfer Pricing Cost Management in the service sector Uniform Costing and Inter-Firm Comparison Financial Decision Modelling
Information Systems Control and Audit	Information System Concepts Concepts of Governance and Management of Information Systems Auditing & Information System Protection of Information systems Information Technology and Regulatory issues Emerging Technology

CA Final Reference Books 2025

As there are many CA Final books in the market, choosing the right one will help the candidates prepare well and rank well. Referring to the correct CA Final Study material will help the candidates prepare well. However, it will also help them to Aspirants can have a look at the below-mentioned table if they are looking for CA Final books:

CA Final 2025 Reference Books

CA Final Books	Author
Advanced Auditing and Professional Ethics	By Pankaj Garg
Financial Reporting with problems and solutions Accounting standards and Guidance notes	-
Quick Revision charts for Advanced Auditing Professional	By Pankaj Garg
Financial Reporting	By CA Praveen Sharma and CA Kapileshwar Bhalla
Best words Auditing and Assurance for CA Intern	By CA Surabhi Bansal
MCQ on Corporating and Economics/Allied Laws	By Pankaj Garg

CA Final Pass Percentage

The CA Final Pass Percentage or Cut-Off marks are the minimum marks decided by the ICAI authority that must be scored by the candidates. The CA Final Pass Percentage will be released along with the CA Final results.

There are certain factors that determine the CA Final cutoff. Below are the given factors that determine the CA Final Pass Percentage.

Factors Determining CA Final Pass Percentage

• No. of Candidates applying for the exam
• Difficulty Level of the exam
• No. of seats available

The below table gives information about the CA Final Pass Percentage for each and every subject papers:

Factors Determining CA Final Pass Percentage

Cutoff for each paper	Average cutoff
Minimum 40	Minimum 50
Minimum 40	Minimum 50
Minimum 40	Minimum 50
Minimum 40	Minimum 50
Minimum 40	Minimum 50
Minimum 40	Minimum 50
Minimum 40	Minimum 50
Minimum 40	Minimum 50

CA Final Preparation Tips 2025

Candidates can check the preparation tips for CA Final 2025 below.

• Prepare a timetable- The candidates are advised to prepare a timetable and follow the time accordingly. Preparing a schedule will help the candidate better prepare and help cover all the topics for the exam from the CA Final Study Materials. Eight months is considered ideal for preparing for the CA Final 2025 exam. With a proper strategy to prepare for the exam, the candidate can score well.
• Start with basics- The candidate should start with basics to prepare for the exam. It is crucial to be clear on the basics to help solve the problems effectively. Candidates should try answering the questions in a minimum time.
• Practicing previous year's question papers is essential to solving the previous year's question papers. Regular practice of question papers will help the candidates strengthen their knowledge. It will also help increase the speed of solving the question paper.
• Watch Youtube videos- The candidates can watch the videos if the concepts are not clear. Candidates can try solving the problems by watching the videos.

CA Final Mock Test 2025

CA Final 2025 September session mock test link will be activated on the official portal for the registered candidates. ICAI will announce the CA Final 2025 mock test series schedule on the official website.

Candidates appearing for the September 2025 session exam can attempt the CA Final 2025 mock test series by using their login credentials from the ICAI BOS App or BOS Knowledge Portal. The direct link for CA Final mock test will be shared once activated online.

Particulars	Direct Link
CA Final 2025 Mock Test Series	To be Updated

CA Final Result 2025

The ICAI released the CA Final 2025 May session result on Jul 6, 2025. The result was issued on the official website by the conducting authority. Students must enter the login credentials required to download their scorecard.

CA Final merit list will also be uploaded concerning the marks scored by the applicants. Aspirants can look at the step-by-step process of checking CA Final results 2025, which are given below:

Steps to Check CA Final 2025 Result

The steps to check CA Final 2025 May Session results are as follows.

• Step 1: Candidates must visit the official website of ICAI - icai.org.
• Step 2: Click on the option asking to view the CA Final result.
• Step 3: Enter the registration number.
• Step 4: Enter the hall ticket number.
• Step 5: The CA Final 2025 result will be generated on the screen.
• Step 6: Download the CA Final result.
• Step 7: Take a photocopy of the same.

Steps to Download CA Final Merit List 2025

Candidates can check and download the CA Final 2025 merit list by following the steps below.

• Step 1: Candidates must visit the official website.
• Step 2: Click on the “Results” section.
• Step 3: Click on the Merit List link.
• Step 4: Enter the login details.
• Step 5: Click on the merit list tab.
• Step 6: The merit list will appear on the screen.

CA Final Contact Information

Address:
Institute of Chartered Accountants of India,
ICAI Bhawan,
Indraprastha Marg, Post Box No. 7100,
New Delhi - 110 002.

Email: examhelpline@nic.in

Phone Number: 0120-3504 851, 012-3504-852