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The Institute of Chartered Accountants of India (ICAI) releases the CA Final 2026 exam pattern on its official website - icai.org. In the new ICAI scheme, there are six papers in the CA Final Jan 2026 examination. The CA Final Paper 6 2026 will now be open-book and case study-based. There will be a total of five case studies of 25 marks each, out of which students will have to attempt a total of four.
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As per the CA Final paper pattern, the level is divided into two groups, and the exams will be conducted in pen-and-paper-based mode only. The institute also released the CA Final exam dates for the January 2026 session. The ICAI new scheme of education and training is applicable for the Jan 2026 session. Candidates must prepare according to the existing syllabus of the CA Final exam 2026. Details such as mode of exam, duration, number of groups and papers, number and type of questions asked, marking scheme and related are mentioned under the exam pattern of CA Final 2026.
CA Final exams for the Jan 2026 session will be conducted in offline mode from January 5, 7, 9, 11, 13 & 16, 2026. Read the complete article to get detailed information about CA Final chapter wise weightage, CA Final paper pattern, CA Final law weightage, syllabus ad other relevant details.
Particulars | May Dates 2205 |
Last date to register with the Board of studies (BOS) | Open throughout the year |
Group I-January 5, 7, 9, 2026 Group II- January 11, 13 & 16, 2026 |
ICAI introduced some changes in the CA Final exam pattern as per the new scheme. Since then the same exam pattern has been followed. The CA Final exam will be conducted thrice a year in January, May and September. Candidates should know about the exam pattern of CA Final 2026 to know about the examination mode, type and number of questions, total number of groups, marking scheme, etc. As per the CA Final Jan 2026 exam pattern, 30% of all the questions would be objective and 70% of the questions would be descriptive in all the six papers of the CA Final 2026 exam.
| Particulars | Details |
|---|---|
Mode of exam | Pen paper-based (offline) |
Duration of exam | Three hours (180 minutes) each paper |
Medium of exam | English, and Hindi |
Sectional time duration | No |
Types of questions | Subjective and Objective |
Marking scheme | Each paper carries 100 marks |
Frequency of the exam | Thrice a year -
|
Negative marking | No negative marking for wrong answers |
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| Groups | Papers | Duration | Marks per paper | Total marks |
|---|---|---|---|---|
Group I | Paper-1: Financial Reporting | 3 hours | 100 | 300 |
Paper-2: Advanced Financial Management | 3 hours | 100 | ||
Paper-3: Advanced Auditing, Assurance and Professional Ethics | 3 hours | 100 | ||
Group II | Paper-4: Direct Tax Laws and International Taxation | 3 hours | 100 | |
Paper-5: Indirect Tax Laws | 3 hours | 100 | 300 | |
Paper 6: Integrated Business Solutions | 3 hours | 100 |
To understand the exam pattern in depth, candidates can solve the ICAI’s CA Final 2026 mock tests. ICAI does not charge any fee for providing this facility. The mock tests can be accessed in both offline and online modes on the official website of ICAI. The benefits of ICAI mock test are -
Understand the CA Final exam pattern 2026
Mock test gives an idea about what candidates should expect on the exam day
Helps in analyzing the preparation strategy and enhance performance
Formulate time management strategy to answer all questions within given time
Know the areas of improvements
The date of mock tests will be updated under CA Final exam dates 2026.
After going through the exam pattern, candidates can refer to the official syllabus released by ICAI for CA Final exam. Complete details related to the topics and sub-topics covers along with their weightage is given under the CA Final syllabus. The questions asked in the CA Final question paper are based on the topics covered under the syllabus.
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Frequently Asked Questions (FAQs)
Yes, it is mandatory to complete an articleship.
Yes. The CA Final Jan 2026 exam pattern will follow the new scheme.
No, there is no negative marking in the CA Final examination.
ICAI conducts CA Final exam in offline pen-paper format only. There is no option to select remote proctored mode as exam mode.
As per the exam pattern of CA Final 2026, the time duration of each paper is 3 hours, except CA Final Paper 6, which will be of four hours.
On Question asked by student community
Hello Aspirant,
See application process is already live for CA Final 2022 examination for November 2022 session so if you had applied for it then it is alright and the last date to apply for it is July 1st 2022.
Now coming to the question of choice of elective paper
Hello,
No you cannot apply after the final date of registration. Unless the officials extend the last date you will not be eligible for applying after the final date of registration. As of now there are no information from the officials regarding the extension of the final date. The Institute
Hi there,
First of all make plan that what are you going to study,for how many hours you are going to study a topic and on what you will focus on. Plan all these things so that you don't get distract while studying. Then maintain a timetable and follow it
Hi Aspirant,
Hope you are doing great as per the question asked by you as you have made mistake while filling up the form you should definitely mail to the required authorities regarding the mistakes you have sometimes correction window is given to the students to correct the mistakes if
Hey aspirant,
Sorry but this cannot be done as it is mandatory and one must complete at least 2 years of training before sitting for the finals
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