The CA Final exam 2026 pattern states that the exam consists of a total of six papers. Each paper contains 100 marks. The total marks of the examination is 600. Further, there is no negative marking.
The CA Final 2026 exam pattern is released by the official authority, the Institute of Chartered Accountants of India (ICAI). The exam pattern specifies that there will be a total of six papers for 600 marks. Each paper consists of 100 marks. There is no negative marking policy for the examination.
The exam will be conducted in offline (pen and paper) mode. The exam pattern varies for each paper. You must check out the detailed paper-wise exam pattern provided below for the CA Final 2026 examination.
CA Final 2026 Exam Pattern Overview
Check out the table shared below showing the CA Final 2026 exam pattern overview. It will help you understand the exam structure in detail and prepare well for your upcoming papers.
| Particulars | Details |
| Conducting Authority | Institute of Chartered Accountants (ICAI) |
| Examination Mode | Pen and Paper (Offline) |
| Total Groups | Two: Group I and Group II |
| Examination Duration |
Paper 1 to 5: 3 hours Paper 6: 4 hours |
| Examination Format |
Paper 1 to 5: Closed-Book Exam Paper 6: Open-Book Exam |
| Total Number of Papers | Six (3 papers in each group) |
| Type of Questions | MCQ and Explanatory |
| Marks Distribution |
Paper 1 to 5: 30 marks for MCQ + 70 marks for Descriptive Paper 6: 40 marks for MCQ + 60 marks for Descriptive |
| Total Marks of the Exam | 600 Marks (100 marks for each paper) |
| Marking Scheme |
MCQ: 1 Mark per question Descriptive: 14 marks per question |
| Negative Marking | No |
| Passing Percentage |
In Each Subject: 40% Aggregate: 50% |
CA Final Marking Scheme 2026: Check Details
You must go through the table provided below to learn about the marking scheme of the CA Final examination. The paper-wise marking scheme has been detailed below.
| Papers | Total No. of Questions | Negative Marking | Objective Questions Marking |
| Paper 1 to 5 | 30 | No | 1 mark for each question |
| Paper 6 | 40 | No | 1 mark for each question |
CA Final Exam 2026 Skill-Wise Weightage
The skill-wise weightage details of the CA Final 2026 examination have been shared in the table below for your guidance. It will help you learn about the exam topic weightage in detail.
| Papers | CA Final Courses | Level 1 | Level 2 | Level 3 |
| Comprehension Knowledge | Analysis & Application | Evaluation and Synthesis | ||
| Paper 1 | Financial Reporting | 5 - 15% | 55 - 80% | 15 - 30% |
| Paper 2 | Advanced Financial Management | 10 - 20% | 20 - 40% | 50 - 60% |
| Paper 3 | Advanced Auditing, Assurance and Professional Ethics | 10 - 20% | 65 - 75% | 10 - 20% |
| Paper 4 | Direct Tax Laws and International Taxation | 5 - 10% | 65 - 70% | 20 - 30% |
| Paper 5 | Indirect Tax Laws | |||
| Part 1: Goods & Services Tax | 10 - 30% | 45 - 75% | 15 - 25% | |
| Part 2: Customs & FTP | 25 - 55% | 45 - 75% | - | |
| Paper 6 | Integrated Business Solutions (Multidisciplinary Case Study with Strategic Management) | - | 100% | |
CA Final Paper-Wise Topic Weightage 2026
The topic-wise weightage details of the CA Final exam 2026 has been shared in the section below for your reference. You must go through each table shared in detail.
Paper 1: Financial Reporting (100 marks)
Check out the CA Final topic weightage of the paper 1 topics shared below.
| Section | Topic | Weightage |
| I | Introduction to General Purpose Financial Statements as per Indian Accounting Standards (Ind AS), Conceptual Framework for Financial Reporting Under India Accounting Standards (Ind AS), Application of Ind AS with reference to General Purpose Financial Statements | 10 - 15% |
| II | Ind AS on Income Statement, Ind AS 115* “Revenue from Contracts with the Customers” | 5 - 10% |
| III | Ind AS on Assets and Liabilities of the Financial Statement, Ind AS 2 “Inventories” Ind AS 16 “Property, Plant and Equipment”, Ind AS 116* “Leases”, Ind AS 12 “Borrowing Costs”, Ind AS 36 “Impairment of Assets”, Ind AS 38 “Intangible Assets”, Ind AS 40 “Investment Property”, Ind AS 105 “Non-Current Assets Held for Sale and Discontinued Operations”, Ind AS 19 “Employment Benefits”, Ind AS 37 “Provisions, Contingent Liabilities and Contingent Assets” | 15 - 25% |
| IV | Ind AS on Items impacting the Financial Statements, Ind AS 12* “Income Taxes”, Ind AS 21 “The Effects of Changes in Foreign Exchange Rates”, Ind AS on Disclosures in the Financial Statements, Ind AS 24 “Related Party Disclosures”, Ind AS 33 “Earnings per Share”, Ind AS 108 “Operating Segments”, Other Ind AS, Ind AS 20 “Accounting for Government Grants and Disclosure of Government Assistance”, Ind AS 102 “Share-Based Payment”, Ind AS 41 “Agriculture”. | 15 - 20% |
| V | Ind AS on Financial Instruments (it includes Ind AS 32, Ind AS 109, Ind AS 107), Financial Instruments: Scope and Definitions, Classification and Measurement of Financial Assets and Financial Liabilities, Financial Instruments: Equity and Financial Liabilities, Derivatives and Embedded Derivatives, Recognition and Derecognition of Financial Instruments, Hedge Accounting, Disclosure | 10 - 15% |
| VI | Ind AS on Group Accounting | 10 - 20% |
| VII | First-time adoption of Indian Accounting Standards (Ind AS 101), Analysis of Financial Statements (as per Ind AS) | 5 - 10% |
| VIII | Ethics with Accounting Concepts, Technology, and Accounting | 5 - 10% |
Paper 2: Advanced Financial Management (100 marks)
Check out the topic-weightage of paper 2 for the CA Final exam given below.
| Section | Topic | Weightage |
| I | Financial Policy and Corporate Strategy, Risk Management, and Advanced Capital Budgeting Decisions | 8 - 15% |
| II | Security Analysis, Security Valuation, Portfolio Management | 20 - 30% |
| III | Securitization, Mutual Funds, Derivatives Analysis and Valuation, Foreign Exchange Exposure and Risk Management | 20 - 30% |
| IV | International Financial Management, Interest Rate Risk Management | 20 - 25% |
| V | Business Valuation, Mergers, Acquisitions and Corporate Restructuring | 10 - 15% |
| VI | Startup Finance | 2 - 5% |
Paper 3: Advanced Auditing, Assurance, and Professional Ethics (100 marks)
Check out the topic-weightage of all chapters of the CA Final paper 3 exam from the table shared.
| Section | Topic | Weightage |
| I | Quality Control, General Auditing Principles and Auditors Responsibilities, Audit Planning, Strategy and Execution, Materiality, Risk Assessment and Internal Control, Audit Evidence, Completion and Review, Reporting, Specialised Areas, Audit-related Services, Review of Financial Information, Prospective Financial Information and Other Assurance Services | 45 - 55% |
| II | Digital Auditing & Assurance | 3 - 6% |
| III | Group Audits, Special Features of Audit of Banks & Non-Banking Financial Companies, Overview of Audit of Public Sector Undertakings, Internal Audit, Due Diligence, Investigation & Forensic Accounting | 17 - 24% |
| IV | Emerging Areas: Sustainable Development Goals (SDG) & Environment, Social and Governance (ESG) Assurance | 3 - 6% |
| V | Professional Ethics & Liabilities of Auditors | 17 - 24% |
Paper 4: Direct Tax Laws & International Taxation (100 marks)
You must check out the table shared below showing the CA Final exam paper 4 topic-weightages.
| Section | Topic | Weightage |
| I | (i) Comprehensive computation of income-tax liabilities of companies and other entities under the alternative tax regimes under the Income-Tax Act, 1961, to optimize tax liability
(ii) Special provisions relating to charitable and religious trusts and institutions, political parties and electoral trusts, business trusts, securitization trusts, investment funds, and other funds/trusts (iii) Anti-avoidance provisions under the Act (iv) Provisions to address tax challenges on digitalization |
40 - 45% (20 - 23% weightage for item (i), and 20 - 22% for item (ii), (iii), and (iv) |
| II | Tax Administration and Appellate Mechanism | 20 - 30% |
| III | International Taxation, Other Aspects of International Taxation | 30 - 35% |
Paper 5: Indirect Tax Laws Part I (Goods & Services Tax - 80 marks)
The paper 5 part 1 topic-weightage of the CA Final 2026 examination are shared below.
| Section | Topic | Weightage |
| I | Case studies based on the following: Levy and collection of CGST and IGST - Application of CGST/IGST law; Concept of supply, inter-state supply, intra-state supply, supplies in territorial waters, charge of tax including reverse charge; classification; exemption from tax; place of supply; time of supply; value of supply; input tax credit; computation of GST liability | 45 - 65% |
| II | Procedures under GST, including registration, tax invoice, credit and debit notes, electronic way-bill, accounts and records, returns, payment of tax, Refunds, and case studies based on refund provisions, Job work, Liability to pay in certain cases | 10 - 30% |
| III | Administration of GST; Assessment and Audit, Inspection, Search, Seizure and Arrest, Other provisions | 0 - 5% |
| IV | Demand and Recovery, Offenses and Penalties, Advance Ruling, Appeals and Revision, Ethics under GST | 15 - 30% |
Paper 5: Indirect Tax Laws Part II (Customs & FTP - 20 marks)
The paper 5 part 2 topic-weightage of the CA Final 2026 examination are shared below.
| Section | Topic | Weightage |
| I | Levy of customs duties, including application of customs law, taxable event, charge of customs duty, exceptions to levy customs duty, exemptions from customs duty, types of customs duties, classification and valuation of imported and experts goods | 40 - 65% |
| II | Import and Export procedures, including special procedures relating to baggage, goods imported or exported by post, stores, warehousing, refund, basic concepts relating to export promotion schemes provided under FTP | 20 - 45% |
| III | Introduction to FTP - legislation governing FTP, salient features of FTP, administration of FTP, contents of FTP and other related provisions, basic concepts relating and export, introduction to custom laws, including constitutional aspects | 10 - 20% |
CA Final Exam Timing Details: Check Table
Check out the CA Final 2026 exam timing details shared below for both papers.
| Papers | Exam Duration | Exam Timing |
| Paper 1 to 5 | 3 hours | 2:00 PM to 5:00 PM |
| Paper 6 | 4 hours | 2:00 PM to 6:00 PM |
Conclusion
The CA Final exam pattern 2026 details have been provided here for all the papers in detail. The exam pattern will help you learn about the exam structure of all the subjects in detail. You must go through the details shared and prepare well for your upcoming examination.
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Conducted by ICAI in offline mode. -
Six papers total 600 marks. -
No negative marking for any question. -
40% per subject, 50% aggregate pass.
