CA Final 2021- Exam Pattern

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Exam Pattern- CA Final 2021

As per the changes introduced by ICAI (The Institute of Chartered Accountants of India) in recent days, the question paper pattern of CA Final 2021 has been slightly altered. Go through the entire CA Final examination pattern 2021 as given below to comprehend the modifications and the complete design of the exam.

Particulars of the exam pattern for CA Final 2021 

Exam Medium Hindi & English
Total Groups  2
Exam Mode Offline Mode i.e. pen & paper mode
Duration 180 minutes i.e. 3 hours
Questions Types Both Objective & Subject
Number of Exams Total 8 Papers
Marking Schemes Each Exam of 100 Marks
Negative Marking No Negative Marks
Exam Conducting Body ICAI (The Institute of Chartered Accountants of India)
Frequency of Exams 2 times every year in May & in November

 CA Final 2021: Subjects

Given below is the list of various subjects for CA Final


Paper 1:- Financial Reporting

Paper 2:- Strategic Financial Management

Paper 3:- Advanced Auditing & Professional Ethics

Paper 4:- Corporate and Economics Laws


Paper 5:- Strategic Cost Management & Performance  Evaluation

Paper 6A:- Risk Management

Paper 6B:- Financial Services & Capital Market

Paper 6C:- International Taxation

Paper 6D:- Economic Laws

Paper 6E:- Global Financial Reporting Standards

Paper 6F:- Multidisciplinary Case Study

Paper 7:- Direct Tax Laws & International Taxation

Paper 8:- Indirect Tax Laws

Note: – Paper 6 is an Elective paper.

Enlisted below is the marking scheme & passing criteria as prescribed by ICAI for CA Final Examinations:-

  1. As indicated by ICAI the assessment pattern of CA Final 2021, every single paper of the exam is going to be 100 marks.
  2. The candidate will have to secure a minimum of 40% marks in each subject of every single group to clear the group.
  3. There is no negative mark for any wrong answers as stated by ICAI.
  4. Cumulatively the bare minimum required marks is 50% for the single group if giving single group exams or 50% for both the groups if appearing for both.
  5. Student securing 60% or more in any of the single-subject will be eligible to claim the exemption in that subject for their next three attempts.
  6. Candidates will have to complete their articleship before appearing for the CA Final Exams as given in the guideline issued by ICAI, which is of 3 years. However, students are eligible to get themselves registered for CA Final Exams on completion of 2.5 years duration.
  7. Duration for the Exam will be for 3 hours and an additional 15 minutes are given reading the exam question paper.
  8. For the paper which has both subjective as well as objective type questions are also to be completed within 3 hours itself, no extension is provided for MCQs. Whereas Paper 6 which is the Elective Paper based on the Open Book examination system is for 4 hours i.e. from 2 p.m. to 6 p.m.

Preparation Tips For CA FINAL 2021

The candidates are advised to go by following preparation guidelines while Coaching, practicing, and strengthening themselves for CA Final Exams 2021. The AIR holders and the Experts enlisted below the following preparation tips.

  1. Go through the latest study material & practice material, which is provided by ICAI after you get yourself registered for CA Final.
  2. Also, solve the scanners for the CA final exam for more and more practice.
  3. Include Mock Test Papers in your Revision Schedule to understand the examination pattern. ICAI conducts Mock tests on frequent intervals and publishes the same on their Official Website.
  4. It is suggested to give more importance to the practical portion of your syllabus.