About CA Final
CA Final tests advanced financial reporting, financial management, auditing and taxation, plus an integrated open-book case-study paper. All answers are written.
Professional course · Chartered Accountancy · The Institute of Chartered Accountants of India (ICAI)
CA Final Mock Tests, Syllabus & Complete Exam Guide
Chartered Accountancy Final Examination — Concept Practice. Practise 20 full-length mock tests on the official pattern, drill every topic, and get the eligibility, syllabus, cut-off, rank and college details you need — all in one place.
CA Final at a glance
- Real exam
- 6 descriptive papers · no MCQs
- These mocks
- Concept-check MCQs for Papers 1–5 · 100 questions
- Negative marking
- None
- Mocks
- 20 concept sets + paper-wise tests
ModePen and paper — six descriptive papers (Paper 6 is an open-book case study)
FrequencyAs notified by ICAI (multiple sessions a year)
LanguagesEnglish
By the ExamguruX Editorial TeamReviewed for pattern accuracy against The Institute of Chartered Accountants of India (ICAI)Last updated 14 October 2026
CA Final full-length mock tests
Attempt 20 full-length CA Final mock tests built on the official 100-question pattern. The first mock is free — every test comes with instant results and a step-by-step solution for each question.
CA Final (concept practice) Full Mock Test 01
Free100 Qs · 100 marks120 minEasy
CA Final (concept practice) Full Mock Test 02
100 Qs · 100 marks120 minModerate
CA Final (concept practice) Full Mock Test 03
100 Qs · 100 marks120 minHard
CA Final (concept practice) Full Mock Test 04
100 Qs · 100 marks120 minEasy
CA Final (concept practice) Full Mock Test 05
100 Qs · 100 marks120 minModerate
CA Final (concept practice) Full Mock Test 06
100 Qs · 100 marks120 minHard
CA Final (concept practice) Full Mock Test 07
100 Qs · 100 marks120 minEasy
CA Final (concept practice) Full Mock Test 08
100 Qs · 100 marks120 minModerate
CA Final (concept practice) Full Mock Test 09
100 Qs · 100 marks120 minHard
Unlock all CA Final tests
Try the first full-length mock free. Get the complete CA Final mock library, every topic test and all available languages for 3 months — a one-time ₹399 / 3 months.
CA Final — full access
₹399/ 3 months
- Every full-length mock test
- All topic-wise tests, every subject
- All available languages
- Step-by-step solution for every question
- Indicative marks-to-rank & cut-offs
Secure payment by Razorpay · one-time ₹399 for 3 months
CA Final topic-wise tests & syllabus
200 topic tests across 5 subjects — a focused set of 15 tests for every topic in the CA Final syllabus, tagged with approximate exam weightage so you practise where the marks are.
200 topic-wise tests · 15 per topic across 5 subjects. Pick a subject, expand a topic, and start drilling.
Ind AS framework & financial reporting concepts — Test 01
10 Qs · 10 marks10 minModerate
Ind AS framework & financial reporting concepts — Test 02
10 Qs · 10 marks10 minHard
Ind AS framework & financial reporting concepts — Test 03
10 Qs · 10 marks10 minEasy
Ind AS framework & financial reporting concepts — Test 04
10 Qs · 10 marks10 minModerate
Ind AS framework & financial reporting concepts — Test 05
10 Qs · 10 marks10 minHard
Ind AS framework & financial reporting concepts — Test 06
10 Qs · 10 marks10 minEasy
Ind AS framework & financial reporting concepts — Test 07
10 Qs · 10 marks10 minModerate
Ind AS framework & financial reporting concepts — Test 08
10 Qs · 10 marks10 minHard
Ind AS framework & financial reporting concepts — Test 09
10 Qs · 10 marks10 minEasy
Ind AS framework & financial reporting concepts — Test 10
10 Qs · 10 marks10 minModerate
Ind AS framework & financial reporting concepts — Test 11
10 Qs · 10 marks10 minHard
Ind AS framework & financial reporting concepts — Test 12
10 Qs · 10 marks10 minEasy
Ind AS framework & financial reporting concepts — Test 13
10 Qs · 10 marks10 minModerate
Ind AS framework & financial reporting concepts — Test 14
10 Qs · 10 marks10 minHard
Ind AS framework & financial reporting concepts — Test 15
10 Qs · 10 marks10 minEasy
Ind AS framework & financial reporting concepts — Test 16
10 Qs · 10 marks10 minModerate
Ind AS framework & financial reporting concepts — Test 17
10 Qs · 10 marks10 minHard
Ind AS framework & financial reporting concepts — Test 18
10 Qs · 10 marks10 minEasy
Ind AS framework & financial reporting concepts — Test 19
10 Qs · 10 marks10 minModerate
Ind AS framework & financial reporting concepts — Test 20
10 Qs · 10 marks10 minHard
Ind AS framework & financial reporting concepts — Test 21
10 Qs · 10 marks10 minEasy
Ind AS framework & financial reporting concepts — Test 22
10 Qs · 10 marks10 minModerate
Ind AS framework & financial reporting concepts — Test 23
10 Qs · 10 marks10 minHard
Ind AS framework & financial reporting concepts — Test 24
10 Qs · 10 marks10 minEasy
Ind AS framework & financial reporting concepts — Test 25
10 Qs · 10 marks10 minModerate
Ind AS framework & financial reporting concepts — Test 26
10 Qs · 10 marks10 minHard
Ind AS framework & financial reporting concepts — Test 27
10 Qs · 10 marks10 minEasy
Ind AS framework & financial reporting concepts — Test 28
10 Qs · 10 marks10 minModerate
Ind AS framework & financial reporting concepts — Test 29
10 Qs · 10 marks10 minHard
Ind AS framework & financial reporting concepts — Test 30
10 Qs · 10 marks10 minEasy
Ind AS framework & financial reporting concepts — Test 31
10 Qs · 10 marks10 minModerate
Ind AS framework & financial reporting concepts — Test 32
10 Qs · 10 marks10 minHard
Ind AS framework & financial reporting concepts — Test 33
10 Qs · 10 marks10 minEasy
Ind AS framework & financial reporting concepts — Test 34
10 Qs · 10 marks10 minModerate
Ind AS framework & financial reporting concepts — Test 35
10 Qs · 10 marks10 minHard
Ind AS framework & financial reporting concepts — Test 36
10 Qs · 10 marks10 minEasy
Ind AS framework & financial reporting concepts — Test 37
10 Qs · 10 marks10 minModerate
Ind AS framework & financial reporting concepts — Test 38
10 Qs · 10 marks10 minHard
Ind AS framework & financial reporting concepts — Test 39
10 Qs · 10 marks10 minEasy
Ind AS framework & financial reporting concepts — Test 40
10 Qs · 10 marks10 minModerate
Ind AS framework & financial reporting concepts — Test 41
10 Qs · 10 marks10 minHard
Ind AS framework & financial reporting concepts — Test 42
10 Qs · 10 marks10 minEasy
Ind AS framework & financial reporting concepts — Test 43
10 Qs · 10 marks10 minModerate
Ind AS framework & financial reporting concepts — Test 44
10 Qs · 10 marks10 minHard
Ind AS framework & financial reporting concepts — Test 45
10 Qs · 10 marks10 minEasy
Ind AS framework & financial reporting concepts — Test 46
10 Qs · 10 marks10 minModerate
Ind AS framework & financial reporting concepts — Test 47
10 Qs · 10 marks10 minHard
Ind AS framework & financial reporting concepts — Test 48
10 Qs · 10 marks10 minEasy
Ind AS framework & financial reporting concepts — Test 49
10 Qs · 10 marks10 minModerate
Ind AS framework & financial reporting concepts — Test 50
10 Qs · 10 marks10 minHard
CA Final sample questions
A few real CA Final questions with answers and step-by-step solutions, in the exact style of the full mock tests.
Paper 1 — Financial ReportingSample 1
Under the matching concept, expenses are matched with:
- A.Previous year's revenue
- B.Revenues of the same period
- C.Cash paid in the period
- D.Budgeted figures
Solution: Basis of accrual accounting.
Paper 2 — Advanced Financial ManagementSample 2
The operating cycle is the time between:
- A.Issue and redemption of debentures
- B.Two dividend payments
- C.Purchase of raw materials and collection from customers
- D.Two balance sheet dates
Solution: Longer cycles need more working capital.
Paper 3 — Advanced Auditing, Assurance & Professional EthicsSample 3
Which of the following pairs (Standard on Auditing — Subject) is correctly matched?
- A.SA 450 — Audit Evidence
- B.SA 720 — The Auditor's Responsibilities Relating to Other Information
- C.SA 501 — Using the Work of an Auditor's Expert
- D.SA 580 — Going Concern
Solution: SA 720 deals with: The Auditor's Responsibilities Relating to Other Information. The other pairs are mismatched.
Paper 4 — Direct Tax LawsSample 4
An individual is generally resident in India if present for:
- A.90 days
- B.120 days only
- C.182 days or more in the year
- D.365 days
Solution: Or 60 days with 365 days in the preceding four years (subject to exceptions).
Paper 5 — Indirect Tax LawsSample 5
GST was enabled by the Constitution (___ Amendment) Act, 2016.
- A.100th
- B.122nd
- C.101st
- D.102nd
Solution: Introduced as the 122nd Amendment Bill.
About the CA Final exam
The final level of the Chartered Accountancy course. Passing it, with practical training complete, qualifies you for ICAI membership.
What these sets are for
These are rapid concept checks on Ind AS numbers and topics, SAs, FM numericals and tax concepts, useful for spaced revision. Practise full descriptive answers with ICAI's RTPs, MTPs and past papers.
Numerical accounting, cost and financial-management problems are generated fresh for each mock, so they never repeat. Standards, sections and concept questions come from curated, verified pools. Once a pool is used up its questions can come back in later mocks, but a question never appears twice in the same mock. Tax questions stick to stable concepts and section numbers rather than rates and slabs that change each year.
CA Final eligibility & exam pattern
Check whether you meet the CA Final eligibility criteria and understand exactly how the paper is structured and marked before you plan your preparation.
Eligibility criteria
- CA Intermediate
- Pass both groups of CA Intermediate.
- Practical training
- Complete practical training (articleship) and other requirements as per ICAI's scheme.
Exam pattern & marking
| Subject | Questions | Marks |
|---|---|---|
| Paper 1 — Financial ReportingInd AS framework & financial reporting concepts (25) | 25 | Practice |
| Paper 2 — Advanced Financial ManagementCapital budgeting, cost of capital, leverage & valuation (25) | 25 | Practice |
| Paper 3 — Advanced Auditing, Assurance & Professional EthicsStandards on Auditing, company audit & ethics (25) | 25 | Practice |
| Paper 4 — Direct Tax LawsDirect tax concepts (12) | 12 | Practice |
| Paper 5 — Indirect Tax LawsGST concepts & sections (13) | 13 | Practice |
| Paper 6 — Integrated Business Solutions (not included)Open-book, multidisciplinary case study, 4 hours | Case study | 100 |
| Total | NaN | 100 |
Under ICAI's new scheme, CA Final has six papers, all descriptive. Paper 1 Financial Reporting, Paper 2 Advanced Financial Management, Paper 3 Advanced Auditing, Assurance & Professional Ethics, Paper 4 Direct Tax Laws & International Taxation, Paper 5 Indirect Tax Laws and Paper 6 Integrated Business Solutions (an open-book case study). There are no MCQs in the actual exam. These sets are concept-check MCQs for revision: Ind AS, FM numericals, Standards on Auditing, and direct and indirect tax concepts. They help you test recall quickly, but they do not replicate the CA Final paper. Numerical accounting, cost and financial-management problems are generated fresh for each mock, so they never repeat. Standards, sections and concept questions come from curated, verified pools. Once a pool is used up its questions can come back in later mocks, but a question never appears twice in the same mock. Tax questions stick to stable concepts and section numbers rather than rates and slabs that change each year.
Duration: 2 hours (concept set).
How to prepare for CA Final
A proven, focused CA Final preparation method — from building strong fundamentals to peaking with full-length mocks.
- 1
Write answers, not just MCQs
CA Final is fully descriptive, so practise presentation and working notes.
- 2
Ind AS and SAs by number
Quick recall of standard numbers and their scope saves time in long answers.
- 3
Paper 6 is open-book
Practise reading long case studies and combining several subjects in one answer.
CA Final pass marks
You must score at least 40% in each paper and 50% in aggregate in each group.
CA Final marks vs. rank
| Score range | Requirement | Detail |
|---|---|---|
| 40% in each paper | Per paper | Minimum in every paper |
| 50% aggregate | Per group | Across the papers of a group |
Pass requirements
Each paper40%
Indicative marks: 40 of 100
Group aggregate50%
Indicative marks: Per group
CA Final structure follows ICAI's new scheme of education. These MCQs are revision aids, not a replica of the descriptive exam. Always check icai.org.
CA Final papers
CA Final is the last examination before ICAI membership.
| Paper | Content | Format | Next step |
|---|---|---|---|
| Paper 1 — Financial Reporting | Ind AS-based reporting | Descriptive | Concept sets here |
| Paper 2 — Advanced Financial Management | Capital budgeting, valuation, risk | Descriptive | Concept sets here |
| Paper 3 — Advanced Auditing | SAs, company audit, ethics | Descriptive | Concept sets here |
| Paper 4 — Direct Tax Laws | Income tax and international taxation | Descriptive | Concept sets here |
| Paper 5 — Indirect Tax Laws | GST and customs | Descriptive | Concept sets here |
| Paper 6 — Integrated Business Solutions | Multidisciplinary case study | Open book, 4 hours | Not included |
A representative set of institutes that admit through CA Final. Many more stages participate in the counselling process.
CA Final important dates
The typical CA Final timeline, from notification to counselling. Dates are tentative until the official notification is released.
Exam sessions
As notified by ICAI
Exam forms
About 2–3 months before each session on eservices.icai.org
CA Final — frequently asked questions
Quick, reliable answers to the questions CA Final aspirants ask most.
Does CA Final have MCQs?
No. Under the new scheme all CA Final papers are descriptive. These sets are concept-check MCQs for revision only.
What is Paper 6 in CA Final?
Integrated Business Solutions, an open-book, multidisciplinary case-study paper of 4 hours.
Start your CA Final preparation today
Take your first full-length mock free, see your predicted rank, and let the analysis show you exactly what to fix next.
