CA Final 2025: May Session Schedule (Out), Application Form (Started), Exam Date, Pattern, Syllabus

Ashna Priyadashi
Ashna Priyadashi

Updated on - Mar 1, 2025

Latest Updates for CA Final Exam

  • 14 January 2025 :

    CA Final 2025 official schedule for May session is out. The exam for group 1 is scheduled for May 2, 4, and 6, 2025. The group 2 exam is scheduled for May 8, 10, and 13, 2025.

CA Final 2025 exam schedule has been released for the May session. The exam date for the group 1 exam is scheduled for May 2, 4, and 6, 2025. The exam for group 2 will take place on May 8, 10, and 13, 2025. The exam for paper 1 to 5 will take place from 2 PM to 5 PM and the exam for paper 6 will be commenced from 2 PM and 6 PM.

Furthermore, the CA Final application form-filling has been started on the official website from Mar 1, 2025. The form has been issued on the official website in online mode. Students must fill out their form within the scheduled timeline. Further, the last date to register for the exam without paying the late fees has been scheduled for Mar 14, 2025. However, with submission of late fees of INR 600/- students will be able to register till Mar 17, 2025.

In addition, the CA Final admit card 2025 is expected to be released by May 2025 for both the groups. The admit card will only be issued on the official website in online mode. Students must enter the login credentials required to download their admit card. In addition, the CA Final May 2025 mock test schedule has been released for paper series I and II.

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 has been activated on Mar 1, 2025. The form has been released on the official website. Students who failed to fill their form must complete the registration this time.

Further, the last date to register for the May session without paying the late fees has been scheduled for Mar 14, 2025. However, students will be able to register till Mar 17, 2025 by paying the late fees of INR 600/-.

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

Particulars Link
CA Final Application Form 2025 (May Session) Click Here

Steps to Fill CA Final Application Form

The steps to fill out the CA final exam form May 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 session has been announced by the authority. Students must note that the Group 1 exam is schedueld for May 2, 4, and 6, 2025. However, the exam for Group 2 will be commenced on May 8, 10, and 13, 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)
Upcoming Events
Availability of Application Form Mar 1, 2025 (Ongoing)
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
Application Form Correction Window March 2025
Application Form Reopening Date April 2025
Availability of Admit Card May 2025
CA Final Exam Date 2025 Group I- May 2, 4, and 6, 2025
Group II-
May 8, 10, and 13, 2025

ICAI CA Final Exam Dates May 2025

Take a glance at the table below to see the particular dates for each subject in the upcoming ICAI CA Final Exams in May 2025. This will allow you to plan and prepare for your tests more efficiently. Keep track of the subject-specific timetable to conveniently traverse the CA Final exam dates 2025.

CA Final Papers Exam Dates Exam Timings
Group 1 Paper 1 May 2, 2025 2 PM - 5 PM
Paper 2 May 4, 2025 2 PM - 5 PM
Paper 3 May 6, 2025 2 PM - 5 PM
Group 2 Paper 4 May 8, 2025 2 PM - 5 PM
Paper 5 May 10, 2025 2 PM - 5 PM
Paper 6 May 13, 2025 2 PM - 6 PM

CA Final Exam Mock Test Schedule 2025 - May Session

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 May session is expected to be released by May 2025on the official website at icai.org. The aspirants can download their CA Final 2025 admit cards from the official website of ICAI.

Candidates can access the CA Final May admit card on the official website by logging in using the registered credentials. However, the direct link will be shared with the students in the table below once it is released.

Specifics Particulars
CA Final 2025 Admit Card (May Session) To be Updated

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) will allow the May 2025 CA examination portal to amend the test city, group, and medium on the official website probably in March 2025.

The direct link to edit the filled examination centre will be provided to the students through the table below once it is activated officially.

Event Direct Link
CA Final 2025 Edit Window To be Updated

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 May 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 May 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 will release the CA Final 2025 May session result probably by June 2025. The result will be 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 Toppers 2025

The CA Final toppers list for the May session will be released once the results are out probably by June 2025. The list will be released by the conducting authority once the result is declared. The detailed list of the toppers for the CA Final May session exam will be shared with the students once released.

CA Final Question Paper 2025

The ICAI will begin the process of submitting candidates' observations on CA test question papers for May 2025 session. CA Final exam has been scheduled from May 2, 4, and 6, 2025 for group 1 and from May 8, 10, and 13, 2025 for group 2.

Candidates willing to appear for the exam for either of these two-course levels can submit their observations. The procedure for submitting observations is via email.

Particulars Link
ICAI CA May 2025 Observation on Question Paper Direct Link To be Updated

"Please note that only those observations of students will be taken up for consideration who provide their following details i.e.; Name of the Student, Registration Number, Roll Number, email-id, and Mobile Number", it continued.

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

FAQs on CA Final Exam

Q: When will the CA Final 2025 application form for May session be released?

Q: When will the CA Final May session 2025 exam be held?

Q: How many levels are there in CA Exam 2025?

Q: Can I pursue CA Final 2025 Exam after 12th?

Q: What is the last date to register for the CA Final 2025 exam?

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