About CA Final
A Student who has
completed CA Inter, must undergo a mandatory 3 year period articleship training
under a Chartered Accountant or a CA Firm or he may also undergo 2 year
articleship training under a Chartered Accountant or a CA Firm and 1 year as an
Industrial Trainee in the final year of Articleship.
A CA Final Student is eligible to write his CA Final
Exam, which is the last stage of Examination after at least completion of 2.5
years of Articleship.
In this CA Final Stage, a student must be able to balance
both his work as an article as well as his studies. For his studies, he must
have to study 35 Hours a week from the second year of articleship onwards.
Usually CA firms give a study leave for the CA Students
around 3-5 Months, in which period, he must have to study at least 10 Hours a
day
Assuming a moderate estimate of 35 Study Hours per week
over a 78 Weeks period (one and a half year) and 70 Hours a week for 17 Weeks
(4 Months) for 8 Subjects, the Student has only around 500 hours per Subject to
prepare for a professional examination. This time should be invested by a
Student to become an Outstanding Professional, with expertise in the fields of
Accountancy, Taxation(Both Direct and Indirect), Audit, Company Law and
Management Accounting, which brings him with both Reputation as well as
Remuneration.
Eligibility for CA Final:
A Student who has passed CA Inter Examination and
Completed a period of 2.5 years Articleship
CA Final Subjects
Paper
|
Name
|
Time Limit
|
Marks
|
|
Group-I
|
|
Subjective
|
Objective
|
1
|
Financial
Reporting
|
3 Hours
|
100
|
-
|
2.
|
Strategic
Financial Management
|
3 Hours
|
100
|
-
|
3.
|
Advanced
Auditing and Professional Ethics
|
3 Hours
|
70
|
30
|
4.
|
Corporate
and Economic Laws
|
3 Hours
|
70
|
30
|
|
Group-II
|
|
|
|
5.
|
Strategic
Cost Management and Performance Evaluation
|
3 Hours
|
100
|
-
|
6.
|
Elective
Paper – (Open Book)
A.
Risk Management
B.
Financial Services and Capital Markets
C.
International Taxation
D.
Economic Laws
E.
Global Financial Reporting Standards
F.
Multidisciplinary Case Study
|
4 Hours
|
100
|
-
|
7.
|
Direct
Tax Laws and International Taxation
|
3 Hours
|
70
|
30
|
8.
|
Indirect
Tax Laws
|
3 Hours
|
70
|
30
|