The CA Final exams for the September 2025 session are scheduled from 3rd September to 14th September 2025. ICAI CA Final syllabus is the last and most advanced level of the Chartered Accountancy course conducted by ICAI.
Under the new scheme introduced in 2023 and effective from May 2024/2025 attempts, the syllabus has been slightly changed into two groups, each comprising three papers, focusing on practical and interdisciplinary skills.
| Group | Paper | Title & Coverage | Marks |
| I | 1 | Financial Reporting | 100 |
| I | 2 | Advanced Financial Management | 100 |
| I | 3 | Advanced Auditing, Assurance and Professional Ethics | 100 |
| II | 4 | Direct Tax & International Taxation | 100 |
| II | 5 | Indirect Tax Laws | 100 |
| II | 6 | Integrated Business Solutions | 100 |
Exam Pattern Highlights
| CA Final | Details |
| Mode of exam | Pen-paper-based exam |
| Medium of exam | Hindi and English |
| Duration of exam | 3 hours for each paper |
| Total number of groups | 2 |
| Types of questions | Subjective and Objective |
| Exam conducting body | ICAI |
| Total number of papers | 6 as per both the old and new syllabus |
| Frequency | 3 times (Jan, May and Sep) |
| Marking scheme | Each of the 6 papers is 100 marks |
| Negative marking | No negative marking for wrong answers |
Online Submission of CA Final Exam Form For September 2025
Login at eservices.icai.org and apply online for September 2025 Examinations:
| Start Date | 05-July-2025 |
| Last Date without late fee | 18-July-2025 |
| Last Date with late fee | 21-July-2025 |
Correction Window For CA Final Exam Form
Login at eservices.icai.org and apply online:
| Start Date | 22-July-2025 |
| End Date | 24-July-2025 |
Fee Details For Submission Of Online Forms
| Test Centre In | Group/Exam Applied | Exam Fee | Late Fee | Total With Late Fee |
| India | Single | Rs. 1800/- | Rs. 600/- | Rs. 2400/- |
| India | Both | Rs. 3300/- | Rs. 600/- | Rs. 3900/- |
| Nepal/Bhutan | Single | Rs. 2200/- | Rs. 600/- | Rs.2800/- |
| Nepal/Bhutan | Both | Rs. 4000/- | Rs. 600/- | Rs. 4600/- |
| AbuDhabi/Bahrain/ Doha/ Dubai/ Muscat/ Kuwait/ Riyadh | Single | US $ 325 | US $ 10 | US $ 335 |
| AbuDhabi/ Bahrain/ Doha/ Dubai/ Muscat/ Kuwait/ Riyadh | Both | US $ 550 | US $ 10 | US $ 560 |
Dates and Timings of CA Final Examination
GROUP 1
| Paper No. | Subject | Date | Day and Timings |
| 1 | Financial Reporting | 03-09-2025 | Wednesday 2.00 P.M. to 5.00 P.M. |
| 2 | Advanced Financial Management | 06-09-2025 | Saturday 2.00 P.M. to 5.00 P.M |
| 3 | Advanced Auditing, Assurance and Professional Ethics | 08-09-2025 | Monday 2.00 P.M. to 5.00 P.M |
GROUP 2
| Paper No. | Subject | Date | Day and Timings |
| 4 | Direct Tax Laws & International Taxation Part I: Direct Tax Laws Part II: International Taxation | 10-09-2025 | Wednesday 2.00 P.M. to 5.00 P.M |
| 5 | Indirect Tax Laws | 12-09-2025 | Friday 2.00 P.M. to 5.00 P.M |
| 6 | Integrated Business Solutions (Multidisciplinary Case study with Strategic Management) | 14-09-2025 | Sunday 2.00 P.M. to 6.00 P.M |
Examination Timings As Per Centers
| Papers | For all Domestic centres | For centres in Abu Dhabi, Dubai and Muscat | For centre in Kathmandu | For centre in Doha, Bahrain, Kuwait & Riyadh | For centre in Thimpu (Bhutan) |
| For Papers 1,2,3,4,5 | 2.00 P.M - 5.00 P.M (IST) | 12.30 P.M - 3.30 P.M (U.A.E Local Time) | 2.15 P.M - 5.15 P.M (Nepal Local time) | 11.30 A.M - 2.30 P.M (Doha, Kuwait, Bahrain & Riyadh Local Time) | 2.30 P.M - 5.30 P.M. (Bhutan Local Time) |
| For Paper 6 | 2.00 P.M - 6.00 P.M (IST) | 12.30 P.M - 4.30 P.M (U.A.E Local Time) | 2.15 P.M - 6.15 P.M (Nepal Local Time) | 11.30 A.M - 3.30 P.M (Doha, Kuwait, Bahrain & Riyadh Local Time) | 2.30 P.M - 6.30 P.M (Bhutan Local Time) |
Note:
Admit cards of all the candidates will be hosted on https://eservices.icai.org generally 14 days prior to the commencement of the examination. All candidates are required to print their admit cards from the website. No physical admit card will be sent to any candidate.
| Know About - CA Exam Form Correction Window for September 2025 |
FAQs
Starting this year, the ICAI is conducting the CA Final exams three times annually — in January, May, and September.
You can register within 21st July 2025.
No – There is no limit on how many times you can sit for CA Final, provided your registration is valid.
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