CA Final Exam Pattern 2026: Papers, Marks and MCQs
The CA Final exam pattern is six papers of 100 marks each, written offline in two groups. Papers 1 to 5 run for three hours, and Paper 6 is a four-hour open-book case-study paper. Papers now mix MCQs with descriptive questions, which changes how you should use your time.
This page covers the pattern for the November 2026 attempt and the twice-a-year cycle that began in May 2026. Facts come from ICAI notices and the Guidance Notes as reported. Where the MCQ share for a paper is reported but not confirmed from an ICAI document, it is marked as reported, so check the instructions on your question paper.
Table of Contents
CA Final exam pattern at a glance
Paper-wise pattern
MCQs and descriptive questions
Paper 6 pattern
Marking and negative marking
Passing rules
What the pattern means for you
Time management
CA Final Exam Pattern at a Glance
Feature | Details |
|---|---|
Conducted by | Institute of Chartered Accountants of India (ICAI) |
Mode | Offline, pen and paper, at ICAI-approved centres |
Papers | Six, with three papers in each group |
Marks | 100 per paper, 300 per group, 600 for both groups |
Duration | 3 hours for Papers 1 to 5, 4 hours for Paper 6 |
Question types | MCQs and descriptive questions, with case studies in Paper 6 |
Medium | English or Hindi for the whole group |
Attempts | Two a year, in May and November |
Paper-Wise Pattern
Group | Paper | Subject | Marks | Time |
|---|---|---|---|---|
Group 1 | Paper 1 | Financial Reporting | 100 | 3 hours |
Group 1 | Paper 2 | Advanced Financial Management | 100 | 3 hours |
Group 1 | Paper 3 | Advanced Auditing, Assurance and Professional Ethics | 100 | 3 hours |
Group 2 | Paper 4 | Direct Tax Laws and International Taxation | 100 | 3 hours |
Group 2 | Paper 5 | Indirect Tax Laws | 100 | 3 hours |
Group 2 | Paper 6 | Integrated Business Solutions | 100 | 4 hours |
For November 2026, Group 1 papers are on 2, 4 and 6 November and Group 2 papers are on 9, 11 and 13 November. Papers 1 to 5 run from 2:00 pm to 5:00 pm, and Paper 6 runs from 2:00 pm to 6:00 pm.
MCQs and Descriptive Questions
The new scheme brings MCQs into the Final papers. For Papers 1 to 5, the split is reported as about 30% MCQs and 70% descriptive questions. MCQs are compulsory and are reported to carry 1 or 2 marks each. Confirm the exact distribution from the instructions printed on your question paper, because that is the final word for your attempt.
Papers 1 to 5: Around 30 marks of MCQs and around 70 marks of descriptive and case-based questions (reported).
Descriptive part: Practical problems, theory questions and short case scenarios, depending on the subject.
Paper 6 Pattern: Integrated Business Solutions
ICAI's Board of Studies notice of 14 January 2024 sets out the Paper 6 pattern. The paper is open book and case-study based, and it stays at four hours. There are five case studies of 25 marks each, and you attempt any four. In each case study, 40% of the marks come from MCQs and 60% from descriptive questions.
Item | Pattern |
|---|---|
Case studies | Five, of 25 marks each |
To attempt | Any four, giving 4×25=100 marks |
Within each case | 10 marks of MCQs and 15 marks of descriptive questions |
Duration | 4 hours |
Open book does not mean easy. Time spent searching through material is time you lose from writing, so go in with a tagged set of permitted material and follow the permission rules on your admit card and the ICAI Guidance Notes.
Marking and Negative Marking
No negative marking is reported for wrong MCQ answers, so attempt every MCQ. Descriptive answers are marked for correct working, correct provisions and clear presentation, and partial marks are generally available when your method is right. Read the instructions on the question paper for any rule specific to your attempt.
Passing Rules
You pass a group when you score at least 40 marks in every paper of that group and at least 50% of the group total. If you appear in both groups together, the rule is 40% in each paper and 50% overall.
Rule | Requirement |
|---|---|
Each paper | At least 40 out of 100 |
Each group | At least 150 out of 300 |
Distinction | 70% or more in one sitting (reported) |
A worked example for Group 1: scores of 52, 41 and 58 give 52+41+58=151, which clears the 150 mark and keeps every paper above 40, so the group is passed. Scores of 70, 38 and 75 give 183, but the group is not passed because one paper is below 40.
What the Pattern Means for You
No paper can be left weak: A single paper below 40 fails the group, even when the total is high. Aim for a safe margin in each paper.
MCQs are easy marks to lose: With about 30 marks of MCQs in Papers 1 to 5 (reported), careless errors add up. Practise MCQs from each module.
Paper 6 rewards choice: Since you attempt four of five cases, you can leave one case. Pick your cases within the first ten minutes.
Handwriting speed matters: This is a pen-and-paper exam, so write practice papers by hand.
Time Management in the Exam Hall
Three hours for 100 marks gives 100180=1.8 minutes per mark in Papers 1 to 5. Paper 6 gives 100240=2.4 minutes per mark, since case reading takes time. Use these as planning numbers, not strict limits.
Spend the first 5 to 10 minutes reading the paper and choosing your order.
Do the MCQs and the questions you are sure about first.
Keep the longest practical questions for when you have a clear head, and leave 10 minutes at the end to check.
Write working notes clearly, because marks are given for steps.
For timed practice in the current pattern, you can attempt CA Final online tests on Testkart and use the paper-wise analysis to see where you lose time.
Frequently Asked Questions
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