CA Final 2021 - Result (Out for July session), Passing Criteria, Dates (Dec Session OUT), Exam Form
SubscribeCA Final 2021 - The Institute of Chartered Accountants of India (ICAI) RELEASED the CA Final 2021 July result on September 13 , 2021. Candidates can check their scorecard of CA final by logging into their registered accounts. Those who wish to apply for inspection/ get certified copies of the answer book can also apply till October 12, 2021. Along with the CA Final and Foundation results, ICAI has also released the merit lists for CA Final.
LATEST: CA Foundation and CA intermediate exam dates for December have also been released by ICAI.
Latest Updates for CA Final Exam
- 13 Sep 2021:
ICAI released the list of CA Final toppers 2021 for both old and new courses.
- 13 Sep 2021:
CA Final pass percentage released, check now!
- 13 Sep 2021:
ICAI CA exam dates announced for December session. Check the exam dates - CA foundation, CA intermediate, CA final.
Stay up-to date with CA Final Exam News
Earlier it notified that CA December 2021 exams will be conducted from December 5-19, 2021. CA final exam form of CA Final 2021 exam will be available from September 16; the last date to fill the form without any late fee is September 30. With late fees, the exam form can be filled by October 3. In a notification published on August 20, ICAI has also notified that it is extending the last attempt to appear in the CA Final (Old Course) to November; the decision was taken to remove hardships faced by candidates due to COVID.
CA Final 2021: Overview
Name of the exam | Chartered Accountancy (CA) Final |
Commonly Known as | CA final |
Conducting body | The Institute of Chartered Accountants of India (ICAI) |
Exam frequency | Twice a year- May and November |
Purpose of the exam | For training and certifying as a Chartered Accountants in India |
| Scope of the exam | The University Grants Commission(UGC) has now recognised CA qualification as equivalent to a PG degree, making CA qualified students eligible to pursue PhD in commerce and allied domains. |
Level of the exam | National |
Mode of exam | Offline |
Medium of exam | English/Hindi |
Type of questions | Objective/descriptive |
Number of papers | 8 |
Duration of exam | Three hours per paper (four hours for Paper 6) |
ICAI exam helpdesk number | 0120-3504 851, 012-3504-852, 012-3504-853, 0120-4953751, 0120-4953752, 0120-4953753, 0120-4953754 |
ICAI exam website |
CA Final 2021 Exam Dates
Events | May/ July dates | November/ December dates (Updated) |
| Commencement of online Exam Form | September 16, 2021 | |
Last date to submit the CA Final application without late fees | April 13, 2021 | September 30, 2021 |
Last date to submit the CA Final application with late fee | April 16, 2021 | October 1-3, 2021 |
Opening of the correction window | April 17, 2021 | To be notified |
Ending date of the correction window | April 19, 2021 | To be notified |
| CA final exam form 2021 (re-opened) | May 4-6, 2021 | - |
Release of CA final 2021 admit card | June 21, 2021 | To be notified |
| Opt-0ut OPTION | June 28-July 19, 2021 (Both Old and New) | - |
CA final 2021 exam date (Old scheme) | Group I- July 5, 7, 9 and 11, 2021 Group II- July 13, 15, 17 and 19, 2021 | Group I- December 5, 7, 9 and 11, 2021 Group II- December 13, 15, 17 and 19, 2021 |
CA final 2021 exam date (New scheme) | Group I- July 5, 7, 9 and 11, 2021 Group II- July 13, 15, 17 and 19, 2021 | Group I- December 5, 7, 9 and 11, 2021 Group II- December 13, 15, 17 and 19, 2021 |
CA Final 2021 Result declaration | September 13, 2021 | To be notified |
CA Final Result 2021 (Released for July 2021 exams)
ICAI released the CA final result on September 13, 2021. Candidates need to enter their roll number and PIN or registration number to check the result from the online link. Candidates can also get their email registered to receive their CA final 2021 result through email or text. ICAI also released the CA final merit list 2021 for the top 50 rank holders along with the result. The ICAI CA result for the November 2020 exam was declared on February 1, 2021.
CA Final Exam Form 2021
ICAI will release the December session CA Final 2021 exam form in online mode. The exam form will be available without late fees from September 16-30, 2021. Whereas the CA Final exam form with late fee will be available from October 1-3, 2021.
The correction window is a one-time facility available free of cost for making corrections in the CA final application form. In case, the CA final exam form pdf doesn't show the password or signature, candidates need to take a print out, paste two photographs, sign the form and get it attested by a Chartered Accountant or a Gazetted Officer or Head of an Educational Institution and send it to ICAI office.
CA final exam fees
CA final exam centre | Fees for one group | Fees for both groups |
India (All cities) | INR 1800 | INR 3300 |
Kathmandu | INR 2200 | INR 4000 |
Overseas | US$ 325 | US$ 550 |
Applicants could submit the CA final exam form by paying an application fee through online payment modes, i.e., via credit/debit card or net banking. The CA final exam fees vary as per the exam centre applied for. Refer to the below table for application fees.
CA Final 2021 Eligibility Criteria
The Institute of Chartered Accountants of India specifies the minimum eligibility criteria for CA final 2021 the candidate must fulfil for admission. Candidates must consult the CA final eligibility criteria 2021 before registering for the exam.
The eligibility criteria for CA final examination are given below:
Candidates must have passed the CA Intermediate/ IPCC and registered for the CA Final course
Candidates must be registered with the Board of Studies(BoS)
Candidates should have completed at least 2.5 years of articleship training.
Candidates need to pursue around 4 weeks of Advanced Integrated Course on Information Technology and Soft Skills (AICITSS) during the last two years of their practical training (before the exam).
CA Final Registration 2021
CA Final registration remains open all through the year. However, candidates need to register while keeping in mind the session of the exam they wish to appear for. Candidates can register for CA final 2021 either after or during the completion of the Articleship training. The registration form pdf will be created after the payment is completed.
Candidates need to attach some mandatory documents along with the printout of CA final registration form and submit it to the concerned Regional office. The registration form must be submitted one week within the date of online CA final registration.
Registration fee: CA final registration fee 2021 for Indian and Foreign students is given in the table below:
CA final 2021 registration fees
Nationality of students | Fee amount |
Indian | Rs. 22000 |
Foreign | US$ 1100 |
A 75% concession in registration fees is provided to students belonging to Union Territories of Jammu and Kashmir, Ladakh and 8 North-East States, namely, Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura w.e.f 20th September 2019.
The CA Final registration 2021 will remain valid for 5 years. Candidates who wish to attempt CA final after the specified period must get the registration re-validated.
CA Final Admit Card 2021
ICAI will release the CA final admit card 2021 (December session) in online mode on their official website. Candidates need to login on to the ICAI exam website using their login credentials. The admit card for CA final 2021 consists of details such as Candidate’s name, roll number, photograph and signature, exam centre, etc. along with important exam day instructions. It is mandatory to carry CA final 2021 admit card to the exam centre for verification.
CA Final Exam Centres 2021
Candidates can choose their preferred CA final exam centres while filling the online exam form. There are 402 exam centres in India and 8 overseas. Refer to the table below to check CA final exam centres for CA Final exams December 2021.
List of ICAI CA Final December 2021 Exam Centres (India)
| Name of the State (No. of Cities) | Name of the Examination City |
| Andhra Pradesh (14) | Anantapur, Eluru, Guntur, Kadapa, Kakinada, Kurnool, Nellore, Ongole, Rajamahendravaram, Srikakulam, Tirupati, Vijayawada, Visakhapatnam and Vizianagaram |
| Assam (9) | Dibrugarh, Golaghat, Guwahati, Jorhat, Nagaon, Sibsagar, Silchar, Tezpur and Tinsukia |
| Bihar (29) | Arrah, Aurangabad, Banka, Begusarai, Bettiah, Bhagalpur, Bihar Sharif, Chhapra, Darbhanga, Gaya, Gopalganj, Hajipur, Jamui, Jehanabad, Katihar, Lakhisarai, Madhepura, Madhubani, Motihari, Munger, Muzaffarpur, Nawada, Patna, Purnea, Samastipur, Sasaram, Sitamarhi, Siwan and Supaul |
| Chattisgarh (8) | Ambikapur, Bilaspur, Durg, Janjgir, Korba, Raigarh, Raipur and Rajnandgaon |
| Chandigarh (1) | Chandigarh |
| Delhi / New Delhi (1) | Delhi / New Delhi |
| Dadra & Nagar Haveli (1) | Silvassa |
| Goa (2) | Mapusa and Margao |
| Gujarat (23) | Ahmedabad, Amreli, Anand, Bharuch, Bhavnagar, Bhuj, Gandhidham, Gandhinagar, Godhra, Himatnagar, Jamnagar, Junagadh, Mehsana, Nadiad, Navsari, Palanpur, Patan*, Porbandar, Rajkot, Surat, Surendranagar, Vadodara and Vapi |
| Haryana (18) | Ambala, Bahadurgarh, Bhiwani, Faridabad, Fatehabad, Gurgaon (Gurugram), Hisar, Jind, Kaithal, Karnal, Kurukshetra, Narnaul, Panipat, Rewari, Rohtak, Sirsa, Sonepat and Yamuna nagar |
| Himachal Pradesh (6) | Hamirpur, Kangra, Mandi, Shimla, Solan and Una |
| Jammu & Kashmir (2) | Jammu and Srinagar |
| Jharkhand (9) | Bokaro Steel City, Deoghar, Dhanbad, Dumka, Giridih, Hazaribagh, Jamshedpur, Ramgarh and Ranchi |
| Karnataka (27) | Bagalkot, Belgaum, Bellary, Bengaluru, Bidar, Chamaraja Nagar, Chikamgalur, Chikkaballapur, Chitradurga, Davangere, Gadag, Hassan, Haveri, Hubli, Kalaburgi (gulbarga), Kolar, Koppal, Madikere, Mandya, Mangalore, Mysore, Raichur, Shimoga, Sirsi, Tumakuru, Udupi and Vijayapura |
| Kerala (14) | Adoor, Alappuzha, Ernakulam, Idukki, Kalpetta, Kannur, Kasaragod, Kollam (Quilon), Kottayam, Kozhikode, Malappuram, Palakkad, Thiruvananthapuram and Thrissur |
| Madhya Pradesh (31) | Balaghat, Betul, Bhopal, Burhanpur, Chhatarpur, Chhindwara, Dewas, Dhar, Guna, Gwalior, Hoshangabad, Indore, Itarsi, Jabalpur, Katni, Khandwa, Khargone, Mandsaur, Narsinghpur, Neemuch, Ratlam, Rewa, Sagar, Satna, Sehore, Shahdol, Shajapur, Shivpuri, Singrauli, Ujjain and Vidisha |
| Maharashtra (41) | Ahmednagar, Akola, Amravati, Aurangabad, Badlapur, Beed, Bhandara, Bhiwandi, Khamgaon (Buldhana), Chandrapur, Dhule, Gondia, Hingoli, Ichalkaranji, Jalgaon, Jalna, Kolhapur, Latur, Malegaon*, Mumbai, Nagpur, Nanded, Nandurbar, Nasik, Navi Mumbai, Osmanabad, Palghar, Panvel, Parbhani, Pimpri-Chinchwad, Pune, Ratnagiri, Sangli, Satara, Sindhudurg, Solapur, Thane, Vasai, Wardha, Washim and Yavatmal |
| Meghalaya (1) | Shillong |
| Manipur (1) | Imphal |
| Nagaland (1) | Dimapur |
| Odisha (18) | Angul, Balangir, Balasore, Bargarh, Berhampur (Brahmapur), Bhadrak, Bhubaneswar, Cuttack, Jagatsinghpur, Jajpur, Jeypore, Jharsuguda, Kendrapara, Keonjhar, Puri, Rayagada, Rourkela and Sambalpur |
| Andaman and Nicobar Islands (1) | Port Blair |
| Puducherry (1) | Puducherry |
| Punjab (13) | Amritsar, Bathinda, Ferozepur, Hoshiarpur, Jalandhar, Ludhiana, Mandi Gobindgarh, Mansa, Pathankot, Patiala, Phagwara, Sangrur and Sri Muktsar Sahib |
| Rajasthan (29) | Ajmer, Alwar, Balotra, Banswara, Beawar, Bharatpur, Bhilwara, Bikaner, Bundi, Chittorgarh, Churu, Dausa, Dungarpur, Hanumangarh Town, Jaipur, Jalore, Jhalawar, Jhunjhunu, Jodhpur, Kishangarh, Kota, Nagaur, Pali - Marwar, Rajsamand, Sikar, Sirohi, Sri Ganga Nagar, Tonk and Udaipur |
| Sikkim (1) | Gangtok |
| Tamil Nadu (28) | Chennai, Coimbatore, Cuddalore, Dharmapuri, Dindigul, Erode, Hosur, Kancheepuram, Karaikudi, Karur, Kumbakonam, Madurai, Nagapattinam, Nagercoil, Namakkal, Ooty, Pudukkottai, Salem, Sivakasi, Theni, Tiruchirapalli, Tirunelveli, Tirupur, Tiruvallur, Tiruvannamalai, Tuticorin, Vellore and Villupuram |
| Telangana (11) | Adilabad, Hyderabad, Karimnagar, Khammam, Mahabubnagar, Medak, Nalgonda Nizamabad, Sangareddy, Shamshabad and Warangal |
| Tripura (1) | Agartala |
| Uttar Pradesh (45) | Agra, Aligarh, Allahabad (Prayagraj), Amroha, Azamgarh, Badaun, Baghpat, Bahraich, Ballia, Bareilly, Basti, Bhadohi, Bijnor, Bulandshahr, Deoria, Etah, Etawah, Faizabad, Firozabad, Ghaziabad, Ghazipur, Gonda, Gorakhpur, Hathras, Jaunpur, Jhansi, Kanpur, Kushinagar, Lakhimpur Kheri, Lucknow, Mathura, Meerut, Mirzapur, Moradabad, Muzaffarnagar, Noida, Pilibhit, Pratapgarh, Rae Bareli, Rampur, Saharanpur, Shahjahanpur, Sonebhadra, Sultanpur and Varanasi |
| Uttarakhand (6) | Almora, Dehradun, Haldwani, Haridwar, Kashipur and Kotdwar |
| West Bengal (9) | Asansol, Durgapur, Haldia, Hooghly, Kharagpur, Kolkata, Purulia, Raniganj and Siliguri |
CA Final Exam Centre December 2021 (Overseas)
1.Kathmandu | 2. Doha |
3.Dubai | 4.Abu Dhabi |
5.Muscat | 6 Bahrain |
| 7 Kampala (Uganda) | 8. Kuwait |
ICAI can change or withdraw any exam centre as per their accord. The same will be updated on the official website.
Candidates can attempt the CA final exam better if they are thorough with the exam pattern. The CA final exam pattern 2021 consists of details like exam mode and medium, type of questions, time duration, etc. The exam pattern for CA final 2021 can help in their preparation.
Starting from CA final 2021, candidates need to follow the CA final new syllabus. The main difference between old and new syllabus lies in the elective papers introduced in Paper 6. In the revised scheme Paper 5 and 6 are named as ‘Strategic Cost Management & Performance Evaluation’ whereas previously they were named as ‘Advanced Management Accounting’ and ‘Information Systems Control & Audit’. You can check the details of the CA final exam pattern 2021 below:
CA final exam pattern
Total Marks (eight papers) | 800 |
Exam Type | Objective cum Descriptive |
Negative Marking | No negative marking |
Medium of Exam | English/Hindi |
CA Final Syllabus 2021
ICAI has updated the CA final syllabus applicable from May 2021 session onwards. The ICAI syllabus is created by expert faculty members and ICAI professors to promote evaluation, synthesis, analysis, comprehension and knowledge. The syllabus covers all CA final subjects. Candidates should check the CA final new syllabus after understanding the exam pattern. This will help them to understand the focus areas. Any amendments in the prevailing CA final syllabus will be updated by the ICAI.
CA Final Study Material 2021
ICAI prescribes official CA final study material 2021 for the candidate’s preparation. Practising CA final study material can help the candidate to identify their weak and strong areas. The study material will consist of many practise papers which can help the candidate to manage their time better if practised under real exam-like conditions.
The study material for CA final 2021 can also help the candidates to relieve some of the exam pressure as they will have pre hand knowledge. The CA final 2021 study material also includes CA final books. Candidates can also take help from recommended CA final books to get an edge in their preparation.
CA Final Sample Papers 2021
ICAI releases relevant sample papers for CA final which can help the candidates in assessing the frequently asked topics, marking scheme etc. The CA final 2021 sample paper pdf is available through the official ICAI website. As CA final 2021 is the final step towards becoming a Chartered Accountant, candidates need to be the most serious during its preparation.
Practising CA final sample papers 2021 will help the candidates to get an idea of the type of questions expected in the upcoming December 2021 session of exams. Practise helps the candidates to gain confidence in their study plans and is also recommended by many CA final toppers 2021.
CA Final Toppers 2021
ICAI released the CA final topper list for July 2021 along with the CA final result. The topper list for CA final consists of details such as marks, CA final 2021 percentage, photograph and city. Candidates can check the CA final toppers list 2021 here.
CA Final Toppers (Old Course) for July 2021
Particulars | Name | Marks | Percentages |
CA Final AIR I | Ruth Clare Dsilva | 472/800 | 59% |
CA Final AIR II | Malvika R Krishnan | 446/800 | 55.75% |
CA Final Toppers (New Course) for July 2021
Particulars | Name | Marks | Percentages |
CA Final AIR I | Nandini Agarwal | 614/800 | 76.75% |
CA Final AIR II | Sakhshi Airan | 613/800 | 76.63% |
CA Final AIR III | Bagrecha Sakshi Rajendrakumar | 605/800 | 75.63% |
CA Final Pass Percentage 2021
The CA final 2021 pass percentage is released along with the result. The pass percentage or cut off depends on factors like the number of appearing candidates, the difficulty level of exam and number of available seats. As per the July 2021 result, the overall pass percentage according to CA final syllabus is 11.97% (new course) and 1.57% (old course).
CA Final Pass Percentage July 2021 (New Course)
Particulars | Number of candidates appeared | Number of candidates Passed | Pass percentage |
Group I | 49358 | 9986 | 20.23% |
Group II | 42203 | 7328 | 17.36% |
Both Groups | 23981 | 2870 | 11.97% |
CA Final Pass Percentage July 2021 (Old Course)
Particulars | Number of candidates appeared | Number of candidates Passed | Pass percentage |
Group I | 12556 | 1348 | 10.74% |
Group II | 17044 | 2194 | 12.87% |
Both Groups | 3949 | 62 | 1.57% |
CA Final Verification of Answer Sheet 2021
Candidates can apply for verification of CA final answer sheets in online mode. The verification of answer sheets for CA Final July 2021 examination started on September 14 and is available till October 12, 2021. Each verification of the answer sheet requires Rs 100. Candidates that require pdf files of their answer sheets can do so by paying Rs 500 per paper.
In case of any queries, candidates can contact:
The Joint Secretary (Exams)
The Institute of Chartered Accountants of India
ICAI Bhawan
Indraprastha Marg
New Delhi 110 002
Email id: final_examhelpline@icai.in
Helpline Contact numbers: 0120-3894 807,808, 809 (Available 10:00 AM to 5:00 PM)
CA Final Passing Criteria 2021
ICAI specifies passing criteria for CA final exam. Candidates need to pass the given criteria in their results to qualify for the CA final 2021 exam.
Sectional and Overall CA Final 2021 Cutoff
CA Intermediate sections | CA final subjects- wise qualifying marks | Overall passing percentage | |
For candidates appearing for one group | For candidates appearing for both the groups | ||
Paper 1 | 40% | 50% | 50% |
Paper 2 | 40% | ||
Paper 3 | 40% | ||
Paper 4 | 40% | ||
Paper 5 | 40% | 50% | |
Paper 6 | 40% | ||
Paper 7 | 40% | ||
Paper 8 | 40 | ||
Frequently Asked Question (FAQs) - CA Final 2021 - Result (Out for July session), Passing Criteria, Dates (Dec Session OUT), Exam Form
Question: Who is eligible to give the CA final exam 2021?
Answer:
Graduates or postgraduates that have cleared both groups of the CA IPCC 2021 are eligible to give CA final exam.
Question: What are the main 8 CA final subjects?
Answer:
The 8 main CA final subjects are as follows:
Financial reporting
Strategic Financial Management
Advanced Auditing & Professional Ethics
Corporate and Allied Laws or Corporate & Economic Laws
Advanced Management Accounting (old scheme) or Strategic Cost Management and Performance Evaluation (new scheme)
Information Systems Control & Audit (old scheme) or Paper on Case Study (new scheme)
Direct Tax Laws & International Taxation
Indirect Tax Laws
Question: How long does the CA final registration remain valid?
Answer:
CA final registration 2021 will remain valid for 5 years.
Question: What will be the last session for CA final 2021 as per the old syllabus?
Answer:
The CA final 2021 exam can be given as per old syllabus until May/July 2021.
Question: Is CA final articleship compulsory for students?
Answer:
Yes, a minimum of 2.5 years of articleship training is compulsory for CA final candidates.
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