CA Final 2021: Exam Date, Online Form, Schedule, Time Table, Registration, Fees, Latest News

Exam Date

Jul 5, 2021

Jun 16, 2021 | Commerce


The ICAI (Institute of Chartered Accountant of India) is the national accounting body of India which 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, Government of India, securities and exchange board of India. The ICAI exam, also known as CA exams, 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 as per the CA courses - CA Foundation course examination, CA Intermediate examination, and CA Final examination.
CA Final Exam is the last stage to become a Chartered Accountant. The CA Final Exam Dates has been announced, and it will be conducted in 2 groups- Group 1 and Group 2. CA Final Exam is generally conducted twice a year, in the months of May and November. Everything you need to know about the examination and CA Final Exam Date is given below in the article.

Latest News on CA Final Exam 2021

Latest Updates:

  • Jun 5, 2021:  ICAI has released the revised exam schedule for CA Final May 2021 examination. Owing to the ongoing COVID-19 situation, ICAI has reopned the window for change of examination city for the May 2021 attempt. Candidates can now change their examination city from Jun 9, 2021 (10 AM onwards) to Jun 11, 2021. 
  • May 26, 2021: ICAI will conduct CA Final 2021 May exam from July 5, 2021 onwards. The detailed exam schedule will be released shortly on the official website.
  • May 4, 2021: The registrations for CA Final 2021 Exams have been reopened. Candidates who are interested can apply on or before May 6, 2021.


What is CA Final?

The ICAI (Institute Chartered Accountant 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 by ICAI. The CA final exam is taken all over India. The exam is conducted in an offline mode.

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

Exam Name CA Final
Full Form Chartered Accountant Final Exam
Name of the Conducting Body Institute of Chartered Accountants of India
CA Final Exam Date Jul 5, 2021 onwards
Level of the Examination National
Official Website or

CA Final 2021 Exam Date

The ICAI has announced the CA Final exam date 2021, the candidates appearing for the CA Final exam 2021 can refer to the dates given below. Due to the ongoing nationwide lockdown, the conducting authority has postponed the dates.

  • CA Final Registration: CA Final Registration 2021 will be available on the official website i.e. from Mar 31, 2021.
  • CA Final Admit Card: CA Final Admit Card 2021 will be available online on the official website. The release date of Admit cards is usually done 5 to 10 days before the exam.
  • CA Final Exam Date: Group -I: Jul 5, Jul 7, Jul 9, and Jul 11, 2021
    Group -II: Jul 13, Jul 15, Jul 17, and Jul 19, 2021
  • CA Final Results: CA Final Results will be released on the official website.

To understand the whole system of CA Final Exam Dates 2021 in a simpler way, candidates can refer to the following table. The following table displays the complete CA Final date sheet.

Events Important Dates 2021 (Old scheme) Important Dates 2021 (new scheme)
CA Final Exam Form 2021 Start Date March 31, 2021 March 31, 2021
CA Final Exam Form 2021 End Date To be announced To be announced
CA Final Registration Form 2021 correction (Change in examination city) Jun 9, 2021 to Jun 2021 Jun 9, 2021 to Jun 2021
CA Final Admit Card 2021 To be announced
CA Final Exam Date 2021 Group -I: Jul 5, 7, 9, and 11, 2021Group -II: Jul 13, 15, 17, and 19, 2021 Group -I: Jul 5, 7, 9, and 11, 2021Group -II: Jul 13, 15, 17, and 19, 2021
CA Final Result 2021 To be announced To be announced

CA Final 2021 Eligibility Criteria

The CA Final eligibility criteria are set by the Institute of Chartered Accountant of India. The candidates should be aware about the eligibility criteria before applying for the exam. Aspirants can take a look at the CA Final 2021 eligibility criteria which is mentioned below, for their better understanding.

Age Limit

There are no maximum age restrictions to apply for the CA Final 2021 exam.

Educational Qualification

  • The candidate must have passed both the groups of CA intermediate exam 2021.
  • The candidate must have passed both the CA IPCC level exam 2021.
  • Registration with the BOS (Board of Studies) is a compulsory criterion for all the candidates.

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

CA Final 2021 Application Form

The availability of the CA Final exam form 2021 will be on the official website of ICAI. The eligible candidate can apply for the exam before the CA Final registration 2021 last date. Below is the given step-by-step guide to filling the application form.

Steps to fill the CA Final 2021 Application Form

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

Direct Link to Apply for CA Final 2021

CA Final 2021 Registration Fee

The CA Final registration fee must be paid via online mode only. The candidates can pay the registration fee for appearing in CA Final 2021 Exam by Credit/Debit or Net Banking. To know more about the CA Final registration fees 2021, applicants can go through the below-mentioned table.

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 2021 Documents required

Below is the list of CA Final 2021 documents required while filling the application form.

  • Special category certificate (SC/ST/OBC/PWD)
  • CA/PCC/Intermediate exam 2021 mark sheet
  • Nationality certificate
  • Passport size photograph
  • Scanned signature of the candidate

CA Final 2021 Admit Card

The conducting body will release the CA Final 2021 Admit Card for May Session. After submitting the exam forms, aspirants can download their CA Final admit cards 2021 from the official website of ICAI. Candidates can access the admit card on the official website by logging in. The given steps can be followed to download the CA Final admit card.

Steps to download the CA Final 2021 admit card

  • Visit the official website of ICAI.
  • Click on the option displaying ‘view admit card’.
  • Enter the user ID and password
  • The CA Final 2021 admit card will be generated on the screen.
  • Download the admit card.
  • Take a copy of the CA Final Admit Card.

CA Final 2021 Documents required during the examination

Below are the given 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 2021
  • CA Final Admit card 2021
  • 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 2021 Exam Centre

The CA Final exam is not only conducted in India but in the outside countries as well. As per the CA Final Exam Schedule, the examination will be conducted in two groups. 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 2021 Indian Exam centres

The list of cities of CA Final 2021 Indian Exam centres is mentioned below in the given table.

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

CA Final 2021 Foreign Exam centres

Muscat Kathmandu
Dubai Doha
Abu Dhabi -

CA Final 2021 Exam Pattern

The CA Final exam 2021 will be taken in an 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:

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 2021 Syllabus

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

Financial Reporting

Financial Reporting in the CA Final New Syllabus contains the following topics:

  • 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

Strategic Financial Management in the CA Final New Syllabus contains the following topics:

  • 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

Advanced Auditing and Professional Ethics, a subject of CA Final Syllabus, contains the following topics:

  • 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

Corporate and Allied Laws in the CA Final Syllabus, consists of the following topics:

  • The Companies Act 2013 Rules and Format.
  • Interpretation of Statutes, Deeds, and Documents
  • Insolvency and Bankruptcy code 2016
  • Corporate Secretarial practice

Advanced Management Accounting

Advanced Management Accounting in the CA Final Syllabus, contains the following topics:

  • 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

In CA Final new syllabus, Information Systems Control and Audit, contains the following topics:

  • 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 2021 Reference Books

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 not only help the candidates to prepare well but 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 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 2021 Result

The CA Final result is declared by the Institute of Chartered Accountants of India. The candidates need to check the result on the official website. The merit list will also be uploaded with respect to the marks scored by the applicants. Aspirant can look at the step-by-step process of checking CA Final results 2021 which are given below:

Steps to check the CA Final 2021 Result

  1. Visit the official website of ICAI.
  2. Hit the option asking to view the CA Final result.
  3. Enter the registration number.
  4. Enter the hall ticket number.
  5. The CA Final 2021 result will be generated on the screen.
  6. Download the CA Final result.
  7. Take a photocopy of the same.

Direct Link to Check ICAI CA Final January Results/Merit List

CA Final 2021 Merit List

After the CA Final results are announced, the conducting will also be released on the official website. The merit list consists of 50 All India rank holders. The merit list comprises the name of the candidate, registration number, roll number, and marks scored by the candidate. Below are the given steps to download the CA Final merit list.

Steps to download the CA Final Merit List

  1. Go to the official website.
  2. Click on the “Results” section.
  3. Click on the Merit List link.
  4. Enter the login details.
  5. Click on the merit list tab.
  6. The merit list will appear on the screen.

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:

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

How to prepare for CA Final 2021 Exam?

  • Prepare a timetable- The candidates are advised to prepare a time table 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 to be ideal for the preparation of the CA Final 2021 exam. With a proper strategy to prepare for the exam, the candidate can score well in the examination.
  • Start with basics- The candidate should start with basics for the preparation of the exam. It is crucial to be clear on the basics, as it will help solve the problems effectively. Candidates should try answering the questions in minimum time.
  • Practicing previous year question papers- It is essential to solving the previous year question papers. Regular practice of question papers will help the candidates strengthen their knowledge, and it will also help increase the speed to solve the question paper.
  • Watch Youtube videos- The candidates can watch the youtube videos if the concepts are not clear. Candidates can try solving the problems by watching the videos.

Contact Information


The Institute of Chartered Accountants of India

ICAI Bhawan

Indraprastha Marg

Post Box No. 7100

New Delhi - 110 002

Email: examhelplin[email protected]

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


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