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AOC Blue Complex, Ramshah Path, Putalisadak, Kathmandu
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CA-FINAL

Course structure


This is the third or final level of Chartered Accountancy Course under ICAI which consists of six papers each carrying 100 marks and divided into two groups:


Group I
Group II
Paper –I Financial reporting                                                         
100 Marks
Paper –IV Direct Tax laws and international taxation   
100 Marks
Paper –II Advance financial management                                   
100 Marks
Paper –V Indirect Tax laws                                                           
100 Marks
Paper –III Advance Auditing, Assurance and professional Ethics
100 Marks
Paper –VI Integrated Business Solutions                                     
100 Marks


Along with this students needs to complete 4 sets of self-paced online modules before appearing in the final exams which includes:

Set A: Corporate & Economic Laws                       
100 Marks
Set B: Strategic Cost & Performance Management 
100 Marks
Set C: Elective out of 10 subjects                               
100 Marks
Set D: Multidisciplinary  out of 4 subject                   
100 Marks

CA-FINAL

Registration Eligibility & Validity

A student may register for CA Final after passing both the groups of CA Intermediate examinations.

However, to appear in CA Final examinations students must have fulfilled below criteria

  1. Registered for the final course
  2. Have completed practical training six months before the first day of the month in which the examination is to be held
  3. Successfully completed Advanced Integrated Course on Information Technology  & Soft Skills (Advance ICITSS)
  4. Qualified all the four self paced online module

    The validity period for registration in the Final Course is for 10 years from the date of registration in the Final Course which can be revalidated every 10 years with revalidation fees of INR 500.

CA-FINAL

Registration Deadlines

  • To appear on Examination held on
  • Last Date of Registration 
  • January
  • 1stSeptember of Previous year
  • May
  • 1stJan of Same Year
  • September
  • 1stMay of Same Year

CA-FINAL

Examinations & Passing Criteria


  1. There will be 30% case scenario/case study based MCQs and 70% descriptive questions in all 6 papers of CA-Final and paper VI which is entirely a case study based paper would be open book exam.
  2. To pass CA-Final Exams, candidate must secure at one sitting
  • at least 40% in individual paper and
  • at least of 50% in aggregate of all the papers