CA Final Group 2 after a gap of 10 years

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jeenia (Querist)
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01 January 2025 I had cleared Group 1 of CA final in Nov 2014 attempt, I want to complete CA now, and want to appear for Group 2 in May 2025, am I still eligible to appear? Would I be exempted from appearing in Group 1 since I had already cleared the exam.
Also, I had renewed my registration 2 years back, but could not appear for exams that time.

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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12 August 2025 Yes, you can appear for CA Final Group 2 in May 2025, but there are a few important points you need to check and follow up on.
✅ 1. Group 1 Exemption (Already Cleared in Nov 2014)
Yes, your Group 1 result from Nov 2014 remains valid.
ICAI allows indefinite validity of Group 1 or Group 2 passed, as long as you complete the other group within the registration validity period (or by revalidating your registration).
So, you don’t need to reappear for Group 1.
✅ 2. Final Course Registration Validity
Final Course registration is valid for 5 years.
Since you mentioned you re-registered 2 years ago, your registration is still valid until 2027, so you are eligible to appear for May 2025.
✅ You're eligible to appear for Group 2 in May 2025 — no re-registration needed as of now.
✅ 3. Exam Form and Other Requirements
Before May 2025 attempt:
Check your registration validity on SSP Portal: Just confirm it's valid until the exam month.
File exam form: Usually in Feb/March 2025 for May 2025 attempt.
Check for updates/syllabus changes: ICAI has revised the syllabus (New Scheme implemented), so you may need to appear under the New Scheme.
⚠️ 4. New Scheme Consideration
As of July 2023, ICAI implemented a New Scheme of Education and Training. Since you're reappearing after 10 years, you might be migrated automatically to the New Scheme.
CA Final Group 2 (New Scheme) subjects:
Paper 4: Direct Tax Laws & International Taxation
Paper 5: Indirect Tax Laws
You will have to prepare according to the new syllabus. ICAI has provided transition provisions for old students; check your status on the SSP portal or contact your regional office if unsure.
✅ Summary
Criteria Status
Group 1 exemption ✅ Valid (No need to reappear)
Eligibility for May 2025 ✅ Eligible
Registration validity ✅ Valid (if renewed 2 years ago)
Syllabus ⚠️ Most likely New Scheme (confirm on SSP)

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