The Institute of Chartered Accountants of India (ICAI) is the authority responsible for managing and conducting the CA Final examination 2022. The ICAI works in collaboration with the Government of India, Reserve Bank of India, Securities and Exchange Board of India. CA Final is the last stage of becoming a Chartered Accountant (CA). The exam is conducted twice a year. Those candidates who have cleared both groups of CA intermediate exams are eligible to apply for this exam. In this post, we are going to provide all the necessary information related to CA Final 2022.
CA Final 2022 Key Notes
The general highlights of the CA Final 2022 examination are given in the following table.
|Examination Name||CA Final|
|Full Form||Chartered Accountant Final Exam|
|Authorities that will conduct the exam||Institute of Chartered Accountants of India|
|CA Examination Final Date||July 2022|
|Level of the examination||National level examination|
|Official Website||www.icai.org or icaiexam.icai.org|
CA Final 2022 Important Dates
The tentative dates related to the CA Final 2022 examination are given in the table below.
|Main Events||Tentative Dates|
|Starting date of online application form||Last week of March 2022|
|Last date to submit application form in online mode||June 2022|
|CA Final Registration Form 2022 correction||2nd week of June 2022|
|CA Final Admit Card 2022||To be announced later|
|Date of examination||Group – I – 1st week of July 2022|
Group – II – 2nd week of July 2022
|CA Final Result 2022||To be announced later|
CA Final 2022 Eligibility Criteria
The eligibility criteria for CA Final are set by the Institute of Chartered Accountants of India. Candidates must ensure that they meet all of them before filling the application form. The eligibility criteria for CA Final 2022 are as follows.
- There is no maximum age limit to apply for the CA Final 2022 exam.
- Aspirants must have passed both groups of CA intermediate examination or
- Candidates must have passed Professional Education Examination – II./ PCE/ IPCE/ Intermediate(IPC) Examination along with CA foundation.
CA Final Registration
- Applicant should have registered for CA Final with the Board of Studies (BoS)
ICAI CA Final Articleship
- Aspirants must have completed or should be due to complete the prescribed period of 3 or 3 and a half years of articleship.
- It is also important for candidates to complete 4 weeks of Advanced Integrated Course on Information Technology and soft skills (AICITSS) during the last two years of practical training.
CA Final 2022 Application Form
Candidates are advised to fill the CA Final application form only if they are eligible. The application forms of all ineligible candidates will be summarily rejected. Given below is the step by step process to fill and submit the application form for CA Final 2022.
- First and foremost, aspirants have to visit the official website of ICAI.
- On the official website, you need to click on the “New User Registration” button.
- In order to register, aspirants have to provide their complete academic, personal, and contact details.
- Make sure the details you enter in the application form are correct. Otherwise, the application form can get rejected.
- At the time of entering details in the application form, aspirants must upload scanned images of their photograph and signature.
- Apart from the photograph and signature, aspirants are also required to upload copies of the following documents.
- CA/ PCC/ Intermediate exam mark sheet
- Special Category Certificate (SC/ ST/ OBC/ PwD)
- Nationality Certificate
- Size and format of the images should be as per the details mentioned on the official website.
- It is also compulsory for all candidates to pay the necessary application fee.
- You should note that candidates should keep the user ID and password generated during registration safe for future reference.
- Finally, take a printout of the application form submitted and receipt of application fee submission for future references.
The application fee or registration fee is different for Group 1 and Group 2. Apart from this, the application fee also depends upon the examination centre city in which you are looking to take the examination.
|CA Final Examination Center||Fees for Group 1||Fees for Group 2|
|Centres in India||Rs. 3300/-||Rs. 1800/-|
|Kathmandu Examination Centre||Rs. 4000/-||Rs. 2200/-|
|Centres outside India||$ 500||$325|
Mode of payment – The application fees can be paid online using a credit card, debit card, or Internet banking.
- The exam conducting body will release the admit cards of CA Final 2022 around 15 days before the examination date.
- The admit card will release online through the official website of ICAI.
- To download an admit card, candidates have to provide their registration details.
- The admit card is a very important document. It contains information like date, time, and venue of the examination.
- No candidate will be allowed to enter the examination hall without an admit card. Candidates must carry the following documents on the examination date.
- Identity card of CA Final Exam 2022
- Id Proof of the candidate
- CA Final Admit card 2022
- Stationery required during the exam
- Calculators (only if permitted)
- 2 passport size photographs of the candidate (Similar to one uploaded on the CA Final Exam registration form)
CA Final 2022 Exam Pattern
The pattern of CA Final Examination 2022 is given below.
- Mode of examination – Offline (Pen and Paper based examination)
- Type of questions – Both objective and descriptive type of questions will be asked
- Medium of examination – English/ Hindi
- Total Marks – 800
- Marking Scheme – No negative marking
Paper wise distribution of marks
|Group||Paper Names||Marks per paper||Maximum Marks|
|Group 1||Financial Reporting|
Strategic Financial Management
Corporate & Allied Laws
Advanced Auditing & Professional Ethics
|Group 2||Elective Paper|
Direct Tax Laws
Indirect Tax Laws
Advanced Management Accounting
CA Final 2022 Syllabus
It is essential for all candidates to know and understand CA Final Syllabus in order to do well in the examination. The subject wise syllabus of CA Final 2022 examination is given below.
- Financial Reporting – Accounting for Corporate Restructuring, Consolidated Financial Statements of Group Companies, Concept of Groups, purposes of consolidated financial statements, minority interest, Goodwill, Consolidation procedures- Minority Interests, Goodwill, Treatment of pre-acquisition and post-acquisition profit, Accounting Standards and Guidance, Corporate Financial Accounting, Accounting Reporting, Share-based payments, Valuation, Development in Financial Reporting, Financial Reporting by mutual funds, Non-banking, Finance Companies, Merchant Bankers, Stock and Commodity market intermediaries
- Strategic Financial Management – Financial Policy and Corporate, Project Planning and Capital Budgeting, Divided Decisions, Financial Services in India, Money Market operations, Mergers, Acquisitions, and Restructuring, Security Analysis, Portfolio Theory and Asset Pricing
- Corporate & Allied Laws – The companies Act 2013 Rules and Format, Insolvency and Bankruptcy code 2016, Corporate Secretarial practice, Interpretation of Statutes, Deeds, and Documents
- Advanced Auditing & Professional Ethics – Transfer Pricing, Cost Management in the service sector, Uniform Costing and Inter-Firm Comparison, Financial Decision Modelling, Cost Management, Pricing Decision, Cost Volume Profit Analysis, Budget and Budgetary control.
- Information System Control and Audit – Information System Concepts, Concepts of Governance and Management of Information Systems, Auditing & Information System, Protection of Information systems, Information Technology and Regulatory issues, Emerging Technology.
Result and Merit List
- Institute of Chartered Accountants of India (ICAI) will declare the CA Final result in online mode.
- To check the result, aspirants have to visit the official website.
- It is compulsory for all candidates to provide their roll numbers in order to check the result.
- The CA Final 2022 merit list contains the name of the candidate, registration number, roll number, and marks secured by the candidate.
- The minimum cut-off mark to clear CA Final examination is 40 in each paper. However, candidates also need to have at least 50 marks in aggregate of all subjects.
Frequently Asked Questions
Question – 1: Can you please suggest to me some reference books for CA Final examination preparation?
Answer: Some good books for the preparation of CA Final Examination are as follows.
- Advanced Auditing and Professional Ethics – Pankaj Garg
- Quick Revision charts for Advanced Auditing Professional – Pankaj Garg
- Best words Auditing and Assurance for CA Intern – By CA Surabhi Bansal
- Financial Reporting – By CA Praveen Sharma and CA Kapileshwar Bhalla
- MCQ on Corporating and Economics/Allied Laws – Pankaj Garg
Question – 2: In which cities in India the CA examination will be held?
Answer: The examination will be held in the following Indian Cities – Mumbai, Salem, Pune, Muzaffarpur, Sambalpur, Rewa, Muzaffarnagar, Sangli, Rewar, Mysore, Sangrur, Rohtak, Nagpur, Satara, Rourkela, Nanded, Satna, Tripura, Nasik, Ranchi, Shimla, Navi Mumbai, Raniganj, Shimoga, Navsari, Ratlam ,Sikar, Neemuch, Ratnagiri, Siliguri, Nellore, Hubli, Sirohi, Nizamabad, Jamnagar, Sirsa, Patiala, Jammu, Sivakasi, Pimpri, Jalna, Solapur, Pondicherry, Jalgaon, Sonepat, Port Blair, Jalandhar, Dhanbad, Saharanagar, Kantilal, Balotra, Yavatmal, Kadapa, Banswara, Varanasi, Junagadh, Bareilly, Varanasi, Jind, Bathinda, Vapi, Jhunjhunu, Beawar, Vadodara, Jharsuguda, Beed, Ujjain, Hisar, Coimbatore, Gurugram, Kannur, Churu, Bharatpur, Kancheepuram, Gandhidham, Kanpur, Kalaburgi, Sri Gangapur, Tuticorin
Question – 3: Will I get the admit card by post?
Answer: No, all candidates need to download their admit cards from the official website
Question – 4: Is there any maximum age limit for CA Final 2022?
Answer: No, there is no upper age limit in order to appear for the CA Final Examination 2022.