query regarding marks distribution in ca final exams

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kiran (Querist)
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11 June 2011 How the marks in CA Final exams will be awarded in problematic subjects like costing,SFM,Financial reporting..will it be stepwise marking or will they require 100%correct answer to award marks.. pls resolve my query..Thank u..

Vivek Mehta (CA, DISA,CS, MBA)

Vivek Mehta (CA, DISA,CS, MBA) (Expert)
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11 June 2011 As far as I know and my experience is they award marks on the basis of steps done...in numerical problems...

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Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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19 July 2025 Yes, you’re right! In CA Final exams, especially for subjects like Costing, SFM (Strategic Financial Management), and Financial Reporting, marks are generally awarded stepwise for numerical problems.

Here’s how it usually works:

If your approach and calculations are correct but the final answer is slightly off, you still get marks for the correct steps.
For theory parts, marks depend on the accuracy and completeness of your answer.
You don’t need 100% correct answers to get partial marks, as long as your methodology is right and you show your working clearly.
So, focus on presenting your steps neatly and logically—that can help you secure marks even if the final number isn’t perfect.

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