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About CA Final Exam 2022
CA Final 2022 (November session) - The Institute of Chartered Accountants of India (ICAI) has revised the registration dates of CA Final 2022 for November session. The CA Final registration 2022 will start from August 10, 2022 to August 31, 2022. The Institute has also revised the registration date of CA Final with late fee of Rs.600 to September 07, 2022. ICAI had announced the CA Final result 2022 for May session in online mode on July 15, 2022. The CA Final exam 2022 (November session) will be conducted from November 1 to November 16, 2022. Candidates can download CA Final admit cards by logging into the examination portal.
Although the registration of CA Final exams is open throughout the year, candidates must check the cutoff dates as pre-defined by ICAI. The CA Final registration for the November/December session is open till July 1, 2022. The registration is valid for a period of 5 years from the date of initial registration.
What is CA Final Course?
The CA final is the 3rd and last stage of the Chartered Accountancy Course and is divided into two groups - Group 1 and Group 2. Candidates have the option to appear in either 1) Group 1 or 2, or 2) both groups. Candidates who have completed the CA Intermediate course can register for the CA Final course. Candidates also have to complete 2.5 yrs of article-ship before registering. The Institute of Chartered Accountants of India (ICAI) conducts the national-level CA Final exam in offline mode across various exam centres in India and overseas. It conducts the CA Final exam twice a year - in May/ July and November/ December. The registration is valid for a period of 5 years from the date of initial registration.
Exam Pattern of CA Final Exam
There are 8 papers in CA Final exam which are divided as follows-
|Old Syllabus||New Syllabus|
Paper – 1 : Financial Reporting
Paper – 2 : Strategic Financial Management
Paper – 3 : Advanced Auditing and Professional Ethics
Paper – 4 : Corporate and Allied Laws
Paper – 5 : Advanced Management Accounting
Paper – 6 : Information Systems Control and Audit
Paper – 7 : Direct Tax Laws
Paper – 8 : Indirect Tax Laws
Paper-1: Financial Reporting
Paper-2: Strategic Financial Management
Paper-3: Advanced Auditing and Professional Ethics
Paper-4: Corporate and Economic Laws
Paper-5: Strategic Cost Management and Performance Evaluation
Paper-6A: Risk Management
Paper-6B: Financial Services and Capital Markets
Paper-6C: International Taxation
Paper-6D: Economic Laws
Paper-6E: Global Financial Reporting Standards
Paper-6F: Multidisciplinary Case Study
Paper-7: Direct Tax Laws and International Taxation
Paper-8: Indirect Tax Laws
CA Final Qualifying Marks:
ICAI mandates all candidates to secure a minimum of 40% marks in each paper and an aggregate of 50% in all papers in order to quality CA Final exam level.
CA Final Exam - Past Year statistics
|Exam||Group I||Group II||Both Groups|
|December 2021 (New)||57254||12767||22.3%||54144||16525||30.52%||28988|
|December 2021 (Old)||11364|
|January 2021 (Old)||8686||416||4.79||13215||1614||12.21||3116||44||1.41|
November 2020 (New)
November 2020 (Old)
November 2019 (Old)
CA Final Exam 2022 Highlights
|Full Exam Name||CA Final Exam|
|Conducting Body||The Institute of Chartered Accountants of India|
|Frequency of Conduct||2 times a year|
|Exam Level||National Level Exam|
|Mode of Application||Online|
|Mode of Exam||Offline|
|Exam Duration||3 Hours|
CA Final Exam 2022 Important Dates
Upcoming Dates and Events
10 Aug, 2022 - 31 Aug, 2022
Application - November 2022 | Mode: Online Ongoing
07 Sep, 2022
Late Fee Application - November 2022 - Last date to fill application form with late fee of Rs.600 - Start Date | Mode: Online
01 Nov, 2022
Exam - November 2022 (Group 2) - Paper 1 | Mode: Offline
03 Nov, 2022
Exam - November 2022 (Group 1) - Paper 2 | Mode: Offline
05 Nov, 2022
Exam - November 2022 (Group 1) - Paper 3 | Mode: Offline
07 Nov, 2022
Exam - November 2022 (Group 1) - Paper 4 | Mode: Offline
10 Nov, 2022
Exam - November 2022 (Group 2) - Paper 1 | Mode: Offline
12 Nov, 2022
Exam - November 2022 (Group-2) - Paper 2 | Mode: Offline
14 Nov, 2022
Exam - November 2022 (Group-2) - Paper 3 | Mode: Offline
16 Nov, 2022
Exam - November 2022 (Group-2) - Paper 4 | Mode: Offline
Past Dates and Events
15 Jul, 2022
Result - May session | Mode: Online
13 Jun, 2022
Exam - May session- Silchar, Assam (group 1) paper- 4 | Mode: Online
11 Jun, 2022
Exam - May session- Silchar, Assam (group 1) paper- 3 | Mode: Online
29 May, 2022
Exam - May session (Group 2) - Paper 4 | Mode: Offline
27 May, 2022
Exam - May session (Group 2) - Paper 3 | Mode: Offline
25 May, 2022
Exam - May session (Group 2) - Paper 2 | Mode: Offline
23 May, 2022
Exam - May session (Group 2) - Paper 1 | Mode: Offline
21 May, 2022
Exam - May session (Group 1) - Paper 4 | Mode: Offline
19 May, 2022
Exam - May session (Group 1) - Paper 3 | Mode: Offline
17 May, 2022
Exam - May session (Group 1) - Paper 2 | Mode: Offline
14 May, 2022
Exam - May session (Group 1) - Paper 1 | Mode: Offline
29 Apr, 2022
Admit Card | Mode: Online
30 Mar, 2022
Application Correction - May session (last date) - Start Date | Mode: Online
21 Mar, 2022 - 30 Mar, 2022
May session (change of examination city / group / medium) | Mode: Online
26 Mar, 2022 - 30 Mar, 2022
Application - May session application form reopen (with late fees of Rs. 600) | Mode: Online
14 Mar, 2022 - 20 Mar, 2022
May session exam form (with late fee) | Mode: Online
21 Feb, 2022 - 13 Mar, 2022
May session exam form (without late fee) | Mode: Online
02 Jul, 2021 - 01 Jan, 2022
Application - May session | Mode: Online
The basic eligibility criteria for candidates before they can register for the CA Final course is to complete the CA Intermediate (Second level). ICAI officially prescribes the CA Final exam eligibility criteria. Note that candidates also need to complete 2.5 years of article-ship before appearing in the CA Final exams.
Note - As per the CA Final eligibility criteria, candidates who have never appeared in the old scheme and are now appearing in the CA Final new scheme are required to complete AICITSS (Advanced ITT and MCS) before appearing for CA Final (New Course).
Mode of Application : Online
Mode of Payment : Net Banking | Credit Card | Debit Card | NEFT | Other
The registration of CA Final remains open throughout the year. However, the registrations for CA Final 2022 November session will open from August 10, 2022. Whereas, the last date for registration of November session is August 31, 2022. Candidates who wish to appear in the 2022 session exams of the CA Final course can register on the official website. ICAI has a centralised self-service portal in which candidates can easily register.
CA Final course registration process-
- Step 1- Go to the “Self Service Portal” on the official website at icai.org
- Step 2- Log in using your User ID and password
- Step 3- Fill the CA Final application form
- Step 4- Upload the required documents
- Step 5- Make an online payment and save the receipt for future reference
CA Final Registration Fees
|Fee details||Both Groups||Group I/ II|
*Students belonging from newly formed Union Territories are given concession.
Framework for preparation and presentation of financial statements in In accordance with Indian accounting standards (Ind AS)
Application of Indian accounting standards (Ind AS) with reference to general purpose financial statements
|Ind AS on first time adoption of Indian accounting standards, Ind AS on presentation of items in the financial statements, Ind AS on measurement based on accounting policies, Ind AS on income statement|
|Ind AS on assets and liabilities of the financial statements including industry specific Ind AS, Ind AS on items impacting the financial statements, Ind AS on disclosures in the financial statements, other Ind AS|
Indian accounting standards on group accounting
|Business combinations and accounting for corporate restructuring (including demerger) (as per Ind AS), consolidated and separate financial statements (as per Ind AS)|
Accounting and reporting of financial instruments (as per Ind AS)
Analysis of financial statements
Corporate social responsibility reporting
Strategic financial management
Financial policy and corporate strategy
|Strategic decision making framework, interface of financial policy and strategic management, balancing financial goals vis-à-vis sustainable growth|
|Identification of types of risk faced by an organisation, evaluation of financial risks, value at risk (VAR), evaluation of appropriate method for the identification and management of financial risk|
|Fundamental analysis, technical analysis: (a) Meaning, (b) assumptions, (c) theories and principles, (d) charting techniques, (e) efficient market hypothesis (EMH) analysis|
|Theory of valuation, return concepts, equity risk premium, required return on equity, discount rate selection in relation to cash flows, approaches to valuation of equity shares, valuation of preference shares, valuation of debentures/ bonds|
|Portfolio analysis, portfolio selection, capital market theory, portfolio revision, portfolio evaluation, asset allocation, fixed income portfolio, risk analysis of investment in distressed securities|
|Alternative investment strategies in context of portfolio management|
|Introduction, concept and definition, benefits of securitization, participants in securitization, mechanism of securitization, problems in securitization, securitization instruments, pricing of securitization instruments, securitization in India|
|Meaning, evolution, types, advantages and disadvantages of mutual funds|
Derivatives analysis and valuation
|Forward/ future contract, options, swaps, commodity derivatives|
Foreign exchange exposure and risk management
|Exchange rate determination, foreign currency market, management of transaction, translation, and economic exposures, hedging currency risk, foreign exchange derivatives-forward, futures, options, and swaps|
International financial management
|International capital budgeting, international working capital management: (a) Multinational cash management-(i) objectives of effective cash management, (ii) optimization of cash flows/ needs, (iii) investment of surplus cash|
|International working capital management: (b) Multinational receivable management, (c) multinational inventory management|
Interest rate risk management
|Interest rate risk, hedging interest rate risk: (a) Traditional methods, (b) Modern methods including interest rate derivatives|
|Conceptual framework of valuation, approaches/ methods of valuation: (a) Assets based valuation model, (b) earning based models, (c) cash flow based models, (d) measuring cost of equity-(i) capital asset pricing model (CAPM), (ii) arbitrage pricing theory|
|Approaches/ methods of valuation: (d) Measuring cost of equity-(iii) estimating beta of an unlisted company, (e) relative valuation-(i) steps involved in relative valuation, (ii) equity valuation multiples, (iii) enterprise valuation multiple|
|Approaches/ methods of valuation: (f) Other approaches to value measurement-(i) economic value added (EVA), (ii) market value added (MVA), (iii) shareholder value analysis (SVA), (g) arriving at fair value|
Mergers, acquisitions, and corporate restructuring
|Conceptual framework, rationale, forms, mergers, and acquisitions: (a) Financial framework, (b) takeover defensive tactics, (c) reverse merger, divestitures: (a) Partial sell off, (b) demerger, (c) equity carve outs|
|Ownership restructuring: (a) Going private, (b) management/ leveraged buyouts, cross border mergers|
|Introduction including pitch presentation, sources of funding, start up India initiative|
Advanced auditing and professional ethics
Auditing standards, statements, and guidance notes
|Engagement and quality control standards, statements and guidance notes on auditing issued by the ICAI; elements of system of quality control, leadership responsibilities for quality within the firm|
Auditing standards, statements and guidance notes
|Acceptance and continuance of clients relationships and specific engagements, engagement performances, etc|
|SQC 1 quality control for firms that perform audits and reviews of historical financial information and other assurance and related services engagements|
Audit planning, strategy, and execution
|Planning the flow of audit work; audit strategy, audit plan, audit programme and importance of supervision; principal’s ultimate responsibility; extent of delegation; control over quality of audit work|
Audit planning, strategy and execution
|Analytical procedures prior to audit as well as towards finalization; concept of principal auditor and other auditor, acceptance as principal auditor, procedures to be performed by principal auditor|
|Coordination between the principal auditor and other auditor (SA 600 using the work of another auditor); concept of internal audit functions and its evaluation, using the work of the internal audit function|
|Using internal auditors to provide direct assistance (SA 610 using the work of internal auditors); auditor's expert-meaning, need for an auditor’s expert, understanding the auditor’s expert, agreement with the auditor’s expert|
|Adequacy of the auditor’s expert’s work (SA 620 using the work of an auditor’s expert)|
Risk assessment and internal control
|Evaluation of internal control procedures; components of internal controls; internal control and risk assessment; risk-based audit audit-risk analysis, general steps; internal audit|
|Reporting on internal control weaknesses (SA 265 communicating deficiencies in internal control to those charged with governance and management); framework on reporting of internal controls|
Special aspects of auditing in an automated environment
|Key features of automated environment, related risks and controls, standards, guidelines and procedures, using relevant frameworks and best practices, understanding and documenting automated environment, enterprise risk management overview|
|Assessing IT-related risks and controls, evaluating risks and controls at entity level and process level, considerations of automated environment at each phase of audit cycle, using relevant analytical procedures and tests using data analytics|
|Key concepts of auditing in real-time automated environments such as e-commerce, ERP, core banking, etc|
Audit of limited companies
|Application of relevant provisions under the companies act, 2013 relating to audit and auditors and rules made there under; powers/ rights, duties of auditors; branch audit; significance of true and fair view; dividends and divisible profits-financial|
|Dividends and divisible profits-legal, and policy considerations; depreciation; special features of audit of limited liability partnerships (LLPs)-eligibility for audit, appointment of auditor, remuneration, etc|
|Audit report under the companies act, 2013; reporting under CARO|
|Basic elements of auditor’s report; types of opinion; notes on accounts; distinction between notes and qualifications; distinction between audit reports and certificates; communication to management and those charged with governance|
|Self review threats; drafting of different types of audit reports|
Audit committee and corporate governance
|Audit committee; role of auditor in audit committee and certification of compliance of corporate governance; compliances with laws and regulations (SA 250 consideration of laws and regulations in an audit of financial statements)|
|Disclosure requirements including those of SEBI; regulatory requirements of corporate governance, report on corporate governance|
Audit of consolidated financial statements
|Provisions under the companies act, 2013 in respect of accounts of companies and rules made there under; audit of consolidated financial statements-responsibility of parent company, auditor of the consolidated financial statements|
|Audit considerations-permanent consolidation, current period consolidation; reporting|
Special features of audit of banks, insurance and non banking financial companies
Audit under fiscal laws
|Audit under fiscal laws, viz, direct and indirect tax laws including documentation for form 3CD, etc|
Audit of public sector undertakings
|Special features, directions of comptroller and auditor general of India; concept of propriety audit; performance audit; comprehensive audit|
Liabilities of auditors
|Professional negligence; civil liabilities; criminal liabilities; liabilities under different statutes-for example income tax act, companies act|
Internal audit, management, and operational audit
|Provisions of internal audit as per companies Act, 2013; scope of internal auditing; relationship between internal and external auditor; basics of internal audit standards issued by the ICAI; drafting of internal audit report|
|Management audit and operational audit|
Due diligence, investigation, and forensic audit
|Due diligence review; audit versus investigation; steps for investigation; types of investigation; procedure, powers, etc of investigator; types of fraud, indicators of fraud, follow-up thereof; forensic audit-meaning|
Due diligence, investigation and forensic audit
|Forensic audit-difference between statutory audit and forensic audit, forensic audit techniques, forensic audit report, etc|
Peer review and quality review
|Code of ethics with special reference to the relevant provisions of the chartered accountants act, 1949 and the regulations there under|
Corporate and economic laws (corporate laws-company law)
The companies act, 2013 and rules framed there under in its entirety with specific reference to section 149 onwards
|Appointment and qualifications of directors, appointment and remuneration of managerial personnel, meetings of board and its powers, inspection, inquiry, and investigation, compromises, arrangements, and amalgamations|
|Prevention of oppression and mismanagement, winding up, producer companies, companies incorporated outside India, miscellaneous provisions, compounding of offences, adjudication, special courts, national company law tribunal and appellate tribunal|
Corporate secretarial practice
|Drafting of notices, resolutions, minutes, and reports|
Corporate and economic laws (corporate laws-securities laws)
The securities contract (regulation) act, 1956 and the securities contract (regulation) rules, 1957
|Introduction and important provisions|
The securities exchange board of India act, 1992
|SEBI (issue of capital and disclosure requirements) regulations, 2009 and SEBI (listing obligations and disclosure requirement) regulations, 2015|
Corporate and economic laws (economic laws)
The foreign exchange management act, 1999
|Introduction, broad structure of FEMA, definition, regulation and management of foreign exchange, contraventions and penalties in brief, miscellaneous provisions|
The securitisation and reconstruction of financial assets and enforcement of security interest act, 2002
|Important definitions, regulation of securitisation and reconstruction of financial assets of banks and financial institutions, enforcement of security interest, offences and penalties, miscellaneous matters|
The prevention of money laundering act, 2002
|Definitions, punishment for the offence of money laundering, obligation of banking companies, financial institutions and intermediaries or a person carrying on a designated business or profession, appellate tribunal, special court|
|Procedure for attachment and confiscation of property and recovery of fines and penalties|
Foreign contribution regulation act, 2010
|Definitions, regulation of foreign contribution, and miscellaneous provisions|
The arbitration and conciliation act, 1996
|General provisions, arbitration agreement, tribunal, conciliation|
The insolvency and bankruptcy code, 2016
|Preliminary, corporate insolvency resolution process, liquidation process and other provisions|
Strategic cost management and performance evaluation (strategic cost management and decision making-strategic cost management)
Introduction to strategic cost management
|Concept of strategic cost management, limitations of traditional cost management, traditional vs. strategic cost management|
Modern business environment
|Introduction/ characteristics of the modern business environment, cost of quality, total quality management, business excellence model, throughput accounting and theory of constraints, supply chain management (SCM), gainsharing arrangements, outsourcing|
Lean system and innovation
|Introduction to lean system: (a) Just-in-time (JIT), (b) Kaizen costing, (c) 5 Ss, (d) total productive maintenance (TPM), (e) cellular manufacturing/ one-piece flow production systems, (f) six sigma (SS)|
|Introduction to process innovation and business process re-engineering (BPR)|
Cost management techniques
|Cost control/ waste control, cost reduction, target costing, value analysis/ value engineering, pareto analysis, life cycle costing, environmental management accounting|
Cost management for specific sectors
|Agricultural sector, information technology sector, power sector|
Strategic cost management and performance evaluation (strategic cost management and decision making-strategic decision making)
|Decision making using CVP analysis, decision making using relevant cost concepts, decision making using activity based costing, ethical and non-financial considerations relevant to decision making|
Pricing strategies/ decisions
|Theory and principles of product pricing, pricing-new product, finished products and pricing of services, sensitivity analysis in pricing decisions, pricing decision under special circumstances, pricing strategies|
Strategic cost management and performance evaluation (performance evaluation and control-performance evaluation and reporting)
Performance measurement and evaluation
|Responsibility accounting, linking critical success factors (CSFs) to key performance indicators (KPIs) and corporate strategy; performance measurement models-the balanced scorecard, the performance pyramid|
|Performance measurement models-the performance prism and the building block model; divisional performance measures; benchmarking schemes, performance measurement in the not-for-profit sector, preparation of performance reports|
Divisional transfer pricing
|Meaning, purpose and principles of transfer pricing, methods of transfer pricing, the behavioural consequences arising from divisional structures, international transfer pricing|
Strategic analysis of operating income
|Operating profit analysis, advanced activity based costing, activity based management (ABM), activity based budgeting (ABB)|
Strategic cost management and performance evaluation (performance evaluation and control-managerial control)
|The concept of feedback and feed forward control, behavioural aspects of budgeting-imposed style, participative budget, behavioural aspects of budgetary control, beyond budgeting|
|Analysis of advanced variances, integration of standard costing with marginal cost accounting, reconciliation of profit, variance investigation techniques, interpretation of variances, possible, interdependence between variances and reporting|
|Behavioural aspects of standard costing, limitation of standard costing, (including its use in the contemporary business environment)|
Strategic cost management and performance evaluation (case study)
Case study (covering course concepts)
Introduction to risk
|The concept of risk, risk and uncertainty: Distinction, classification of risks, dynamic nature of risks, types of risk, including: (a) Strategic and operational risks, (b) business risk, (c) financial risk, (d) information risk, (e) liquidity risk|
Source and evaluation of risks
|Identification and sources of risk, quantification of risk and various methodologies, impact of business risk, identify and assess the impact upon the stakeholder involved in business risk, role of risk manager and risk committee in identifying risk|
|Concept of risk management, objective and process of risk management, importance of risk management, risk management techniques|
Evaluation of risk management strategies
|Risk management strategy alignment with business strategy, internal control environment and linkages with risk management, risk culture and attitudes to risk management, integrated risk reporting and stakeholder responsibilities|
|It risk management-disaster recovery|
|VAR, stress testing, scenario analysis, country and sovereign risk models and management|
Credit risk measurement and management
|Understanding the component of credit risk, evaluating credit risk, mitigating credit risk, qualitative and quantitative techniques to manage risk, credit scoring models|
Risk associated with corporate governance
|Evaluation of risk associated with governance, description and evaluation of framework for board level consideration of risk, OECD guidelines for corporate governance|
Enterprise risk management
|Definition, scope, and techniques|
Operational risk management
|Definition, scope, and techniques|
Financial services and capital markets
Global financial markets
|Introduction to global financial market, role of financial market in economic development of a country, stakeholders in financial market (domestic and global), Indian financial market scenario|
Impact of various policies of financial markets
|Credit policy of RBI, fed policy, inflation index, CPI, WPI, etc|
|New issue market-domestic and global, private placement , QIP, disinvestment, right issue|
|Secondary market, stock market operations, Indian debt market|
|Basics of money market, money market participants, money market instruments, repo and reverse repo, CRR, SLR, MIBOR, LIBOR, government securities market|
Institutions and intermediaries
|Depository, stock and commodity exchanges-Indian and global, intermediaries, institutional investors, FPIs, custodians, clearing houses|
|What are commodity markets, role of commodity markets, commodity market in India, application of derivative in commodities, global commodities exchanges|
Banking as source of capital including NBFCs
|Concept of project financing, working capital management, reverse mortgage|
|Meaning, evolution, types, performance measures, NAV, mutual fund organization, advantages and disadvantages of mutual fund, exchange traded funds (ETFs), real estate investment trusts (ReITs), infrastructure investment trusts (Invits)|
|Meaning and classification: (a) Venture capital, (b) buyouts, (c) special cases, (d) hurdle rate, (e) paid in capital, (f) term sheet-cost of investing in private equity, exit routes, valuation of private equity transactions|
|Meaning and classification: (f) Term sheet-private equity funds (distribution of returns in general partner and limited partners)|
|Concept, functions, challenges, developments in investment banking, merchant banking and issue management|
|Introduction, rating services, objectives and types, uses, credit rating process, credit rating methodology, rating revisions, credit rating agencies in India and abroad, limitations with case studies|
|Raising and deployment of funds, risk management|
|Preventive controls, early signals, credit risk|
|Credit default swaps, collateralized debt obligations (CDO), pricing of credit derivative instruments|
International taxation (taxation of international transactions and non-resident taxation in India)
Transfer pricing provisions under the income-tax act, 1961
|Arm’s length price, international transactions, most appropriate method, functions, assets and risk analysis, documentation and compliances, specific reporting regime in respect of country by country reporting and master file, advance pricing agreements|
Other provisions relating to taxation of international transactions and non-resident taxation under the income-tax act, 1961
|Non-resident taxation (including source rule of taxation), double taxation relief, advance rulings|
Law and procedures under the black money (undisclosed foreign income and assets) and imposition of tax act, 2015-an overview
International taxation (other aspects of international taxation)
Overview of model tax conventions
|OECD model tax convention, UN model tax convention, US model tax convention|
Tax treaties, application, and interpretation
|Features of tax treaties, overview of tax information exchange agreements, commentaries and their importance, role of Vienna convention in application and interpretation of tax treaties|
Anti avoidance measures
|Controlled foreign corporations, base erosion and profit shifting, other anti avoidance measures|
Taxation of e-commerce transactions
|Introduction, emerging issues, equalisation levy|
World trade organization (WTO) covering its role, principles, functions, and dispute settlement mechanism
Competition act, 2002 and rules/ regulations
Real estate (regulation and development) act, 2016 [central act and rules/ regulations]
Insolvency and bankruptcy code, 2016 and rules/ regulations
Prevention of money laundering act, 2002 and rules/ regulations
Foreign exchange management act, 1999 and rules/ regulations
Prohibition of benami property transactions act, 1988 and rules/ regulations
Global financial reporting standards
Conceptual framework for financial reporting as per IFRS
Application of international financial reporting standards
Significant differences between IFRS and US GAAPs
Multidisciplinary case study
Financial accounting and reporting
Audit and assurance
Finance and financial management
Business strategy and management
Direct tax laws and international taxation (direct tax laws)
Law and procedures under the income-tax act, 1961
|Basis of charge, residential status, income which do not form part of total income, heads of income, income of other persons included in assessee’s total income, aggregation of income, set-off and carry forward of losses|
|Deductions from gross total income, rebates and reliefs, special provisions relating to companies and certain persons other than a company, provisions relating to charitable and religious trust and institutions, political parties and electoral trusts|
|Tax planning, tax avoidance, and tax evasion, collection and recovery of tax, refunds, income-tax authorities, procedure for assessment, appeals, and revision, settlement of tax cases, penalties, offences, and prosecution, liability in special cases|
|Miscellaneous provisions and other provisions|
Direct tax laws and international taxation (international taxation)
Taxation of international transactions and non-resident taxation
|The provisions under the income-tax act, 1961, including: (a) Specific provisions relating to non-residents, (b) double taxation relief, (c) transfer pricing and other anti-avoidance measures, (d) advance rulings, equalisation levy|
Overview of model tax conventions-OECD and UN
Application and interpretation of tax treaties
Fundamentals of base erosion and profit shifting
Indirect tax laws (goods and services tax)
Goods and services tax (GST) law as contained in the central goods and services tax (CGST) act, 2017 and integrated goods and services tax (IGST) act, 2017 including
|Introduction to GST in India including constitutional aspects, levy and collection of CGST and IGST-application of CGST/ IGST law; concept of supply including composite and mixed supplies, inter-state supply, intra-state supply|
|Supplies in territorial waters; charge of tax including reverse charge; exemption from tax; composition levy, place of supply, time and value of supply, input tax credit, computation of GST liability, procedures under GST including registration|
|Tax invoice, credit and debit notes, electronic way bill, accounts and records, returns, payment of tax including tax deduction at source and tax collection at source, refund, job work, liability to pay in certain cases|
|Administration of GST; assessment and audit, inspection, search, seizure, and arrest, demand and recovery, offences and penalties, advance ruling, appeals and revision, other provisions|
Indirect tax laws (customs and FTP)
Customs law as contained in the customs act, 1962 and the customs tariff act, 1975
|Introduction to customs law including constitutional aspects, levy of and exemptions from customs duties-all provisions including application of customs law, taxable event, charge of customs duty, exceptions to levy of customs duty|
|Levy of and exemptions from customs duties-exemption from custom duty, types of customs duties, classification and valuation of imported and export goods, officers of customs; appointment of customs ports, airports etc|
|Import and export procedures including special procedures relating to baggage, goods imported or exported by post, stores, provisions relating to coastal goods and vessels carrying coastal goods, warehousing, drawback, demand and recovery; refund|
|Provisions relating to prohibited goods, notified goods, specified goods, illegal importation/ exportation of goods, searches, seizure, and arrest; offences; penalties; confiscation and prosecution, appeals and revision; advance rulings|
|Settlement commission, other provisions|
Foreign trade policy to the extent relevant to the indirect tax laws
|Introduction to FTP-legislation governing FTP, salient features of an FTP, administration of FTP, contents of FTP and other related provisions, basic concepts relating to import and export|
|Basic concepts relating to export promotion schemes provided under FTP|
One of the best ways to prepare for CA Final 2022 exams is to attempt more mock papers. Candidates can get an exact idea as to what type of questions can come in the exam, the average time taken to solve each question. On the basis of insights gained through solving the mock tests, candidates can make changes in their exam preparation strategy if required.
The Institute of Chartered Accountants of India (ICAI) prescribes the official exam pattern of the CA Final 2022 exams. Details such as the mode of CA Final exam, number of questions asked, time duration, difficulty level, groups, number of CA Final papers, types of papers, and related are mentioned under the exam pattern.
Before starting their preparations, candidates must check the exam pattern.
CA Final Exam Pattern 2022
Mode of exam
Frequency (twice in a year)
Level of CA Final exam
8 papers (new syllabus)
Duration of the question papers
The Institute of Chartered Accountants of India (ICAI) will release the CA Final admit card for November 2022 in online mode. The admit card will be available for download on the official website under the candidate's login after the exam form window is closed.
Admit card of CA Final exam 2022 is an important document, hence all the candidates must download a copy of the admit card before appearing in the CA Final exam. Complete exam related instructions are mentioned in the CA Final admit card.
How to Download the CA Final Admit Card?
- Visit the ICAI official website - icaiexam.icai.org
- Go to the “Login/Registration” tab
- Enter with your CA Final login credentials such as registration ID and password
- Click on the option "view admit card"
- Verify your details mentioned on the admit card
- Download the CA Final admit card
Details Mentioned on the CA Final Admit card
- Candidate’s name, address and registration number
- Photograph and signature of the candidate
- Exam centre details
- Reporting time
- Module/ Papers
- Exam day instructions
ICAI had reopened the exam form of CA Final 2022 on March 26, 2022 and and candidates will be able to fill the exam form till March 30 by paying the late fee. Earlier, the exam form was available till March 13, 2022 without late fees. Candidates who want to give the exam need to fill out the exam form for the CA Final.
Exam form fee
CA Final exam fees
Both groups of CA Final exam
Abu Dhabi, Dubai, Doha and Muscat
Either group I or group II of CA Final 2022
Abu Dhabi, Dubai, Doha and Muscat
ICAI has also opened the application correction window of CA Final 2022 to provides the facility to make corrections in the exam form. Candidates who wish to make changes in their respective CA Final May 2022 exam forms can rectify the errors on or before March 30, 2022.
In a notification dated January 21, 2022, ICAI officially released the list of the exam centres where the CA Final exams were be conducted. Candidates can fill their exam centre preferences while filling the exam application form.
Documents Required at Exam
- Hard copy of CA Intermediate admit card, Government ID Proof such as Aadhaar card/ pan card/ voter ID card.
The Institute of Chartered Accountants of India (ICAI) has released the CA Final exams result for the May 2022 session in online mode. The ICAI result 2022 May session was declared on May 15, 2022. ICAI will conduct CA Final exams for November session from November 1 to November 16, 2022 in various exam centres across India and abroad. Along with the CA Final 2022 exam result, ICAI releases the list of CA Final toppers and pass percentages along with the results.
Steps to check CA Final 2022 result
Step 1- Go to ICAI's official website
Step 2- Click on the result button
Step 3- Select "Final 2022" from the given options
Step 4- Enter your CA Final login credentials
Step 5- The CA Final 2022 result will appear on the screen
Step 6- Download and take a printout for future reference
Candidates who wish to receive their CA Final result through SMS facility or email can check details here.
Details mentioned in CA Final Result 2022
- Name and roll number of the candidate
- Marks obtained in Group I/ II/ both
- Qualifying status of the candidate
- A combined score of Group I/ II/ both
Note - As per ICAI, candidates need to secure minimum 40% marks in each CA Final paper and an aggregate of 50% marks in all subjects to qualify.
Frequently Asked Questions (FAQs)
Question:When will ICAI conduct CA Final November 2022 session exams?
ICAI will conduct the CA Final November 2022 exams from November 1 to November 16, in offline mode.
Question:Is the list of CA Final November 2022 exam centers released?
Yes, ICAI has released the complete list of exam centres where CA Final 2022 exams will be conducted.
Question:Can I appear in single group of CA Final exam?
Yes, while filling the exam form, candidates can select to appear either in both groups/ single group as per their preference.
Question:When will the CA Final exam form be available?
CA Final exam form for May 2022 has now been closed.
Question:What is the last date to register for CA Final November exams?
CA Final November 2022 exam registrations have been closed on July 1, 2022. However, you can register for the next session as per the cutoff dates prescribed by ICAI.
Question:When will the CA Final result December exam be released?
ICAI has declared the CA Final result for May 2022, on July 15, 2022.
Questions related to CA Final Exam
Hi sir, I have to appear for CA FInal exams in Nov 2022, i have registered for CA final on 07-02-2022 Is it okay sir? And during the CA FINAL registration through SSP , in my application, choice of elective paper was not shown to me.. Is it a problem?
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 so don't worry because choice of elective paper will be asked while filling examination form for CA final 2022 which would be available for the candidates in October 2022 so you can fill it out at that time and till then you will have to wait for it.
You can check out more information from the official site as given below :-
or you can also check out our article for all latest updates and complete details :-
I hope this information helps you.
Can I apply for CA Final registration after the cut off date? I am going to be appearing for May 22 Final examination, however, I have not yet applied for CA final registration as my Advance ITT examination is still pending.
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 of Chartered Accountants of India (ICAI) has opened the CA Final 2022 registration in online mode. The last date for the CA Final May 2022 registration was January 1, 2022. You can apply for December session. The last date is on July 1, 2022.
I wanna ask how should i start studying commerce more producttivly
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 .
We all have same working hours but we don't utilize them properly so start utilizing your working hour according to your mental energy .
Always study in a peaceful environment so that you can learn more in less time that means effective study .
Now if you are talking pparticularly about commerce then you can divide subjects into two part
(A) Numerical portion: First clear you concepts and after that practice as much as you can for Numerical.
(B) THEORY Portion: Make notes and clear your concept and revise them.
Try to understand instead of just mugging up lessons so that you can remember it for long time .
And last but not least study with enthusiasm. Enjoy study . Don't take study as burden.
Hope it helps you.
I have bymistake entered wrong information in my CA Final exam form of initial date of registration would admit card be issued to me ?
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 made any during the process.
Hope you found this answer useful.Stay motivated stay positive.
All the best!
can i give ca final exam after clear ca intermediate exam without articleship?
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