CA Final · exam guide

CA Final Rules and Regulations

Checked against ICAI's official pages, as of 12 October 2026. Rules and fees change; confirm on the official site before you act.

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CA Final has three requirements outside the six papers: completing practical training, AICITSS, and the four Self-Paced Online Modules.

Practical training (articleship) of two years starts after passing both Intermediate groups and ICITSS, and must be completed six months before the first day of the exam month.
Advanced ICITSS combines the Management and Communication Skills course and Advanced Information Technology training. It lasts four weeks, is done after practical training and before the Final exam, and includes an Advanced IT test conducted by ICAI.
Self-Paced Online Modules: Set A Corporate and Economic Laws and Set B Strategic Cost and Performance Management are mandatory; Set C is one elective out of ten; Set D is one multidisciplinary subject out of four.
Set C electives: Risk Management; Sustainable Development and Sustainability Reporting; Public Finance and Government Accounting; The Insolvency and Bankruptcy Code, 2016; International Taxation; The Arbitration and Conciliation Act, 1996; Forensic Accounting; Valuation; Financial Services and Capital Markets; Forex and Treasury Management.
Set D subjects: The Constitution of India and Art of Advocacy; Psychology and Philosophy; Entrepreneurship and Start-Up Ecosystem; Digital Ecosystem and Controls.
ICAI expects expert knowledge in Sets A and B and working knowledge in Sets C and D.
Registration is valid for ten years and can be revalidated every ten years.
From the May 2027 CA exams onwards, ICAI applies the Income-tax Act, 2025 (BoS announcement of 8 December 2025).

Official sources

CA Final: questions students ask

How many times a year is CA Final held?

Twice, in May and November, from the May 2026 exam onwards. ICAI announced this on 6 April 2026; earlier it was held in January, May and September.

When can I sit CA Final?

After registering for the Final Course, completing two years of practical training six months before the exam month, completing AICITSS and qualifying all four Self-Paced Online Modules.

Is Paper 6 open book?

Yes. Integrated Business Solutions is a 4-hour open-book paper of five 25-mark case studies, of which you attempt any four. You may bring printed material but no electronic devices.

Are Self-Paced Online Module marks added to the Final result?

No. Each module needs 50% to qualify, attempts are unlimited, and the marks are not aggregated with the Final exam.

How long is CA Final registration valid?

Ten years from the date of registration, and it can be revalidated every ten years for Rs 500.

When is the November 2026 Final exam?

Group I on 2, 4 and 6 November 2026 and Group II on 9, 11 and 13 November 2026.