Exam Pattern
CA Final Exam Pattern
ICAI CA Final (New Scheme) 2026: Objective Components
The CA Final exam pattern below is checked stage by stage, so one stage cannot inherit another stage's scoring rules.
Objective Components (Papers 1 to 5)
Official 2026 pattern| Questions | 75 |
| Total marks | 150 |
| Duration | 270 minutes |
| Negative marking | 0 per wrong answer |
| Sections | Financial Reporting, Advanced Financial Management, Advanced Auditing, Assurance and Professional Ethics, Direct Tax Laws and International Taxation, Indirect Tax Laws |
| Test | Qs | Marks |
|---|---|---|
| Financial Reporting | 15 | 30 |
| Advanced Financial Management | 15 | 30 |
| Advanced Auditing, Assurance and Professional Ethics | 15 | 30 |
| Direct Tax Laws and International Taxation | 15 | 30 |
| Indirect Tax Laws | 15 | 30 |
Timing: Each paper's objective block runs on its own 54-minute practice timer here; there is no combined sitting, because ICAI sets these papers separately..
These figures are TakeMockTest's coverage across 5 separately sat papers, not an official combined paper, and no candidate sits 75 questions in one session. The Institute of Chartered Accountants of India sets each paper on its own: Section A of every paper is 15 compulsory multiple-choice questions worth 2 marks each, 30 marks in all with no negative marking and four options per question, inside that paper's own 180-minute, 100-mark window where the remaining 70 marks are descriptive. This site builds only those objective blocks; the descriptive 70 marks are not reproduced. The 75-question and 150-mark totals above are simply 5 of those blocks added together, and the 270-minute total is 5 times the 54-minute practice allowance described on each test, which is 30 per cent of the official 180 minutes and not an ICAI sectional time limit. For taxation, company law and other amendment-sensitive material, questions follow the provisions ICAI states as applicable to the relevant 2026 attempt.
Official source · checked 9 September 2026The CA Final Objective Components (Papers 1 to 5) exam pattern is 75 questions carrying 150 marks, to be answered in 270 minutes. That works out to about 216 seconds per question on average, before any time spent reading instructions or revisiting marked answers. The 5 sections are Financial Reporting, Advanced Financial Management, Advanced Auditing, Assurance and Professional Ethics, Direct Tax Laws and International Taxation and Indirect Tax Laws. All sections share one composite timer, so you are free to move between them and spend your time where it earns most.
CA Final Objective Components (Papers 1 to 5) marking scheme
- Each correct answer is worth 2 marks.
- There is no negative marking, so leaving a question blank can only cost you: an unattempted question and a wrong one score the same zero. Attempt everything.
- Worked example: attempt 60 of the 75 questions and get 45 right and 15 wrong, and you score 90 out of 150.
Practising against the same clock is the point of a mock test: at 216 seconds a question, the difference between a good score and an average one is usually pacing rather than knowledge. Attempt a free CA Final mock test to see where your time actually goes.
CA Final exam pattern: frequently asked questions
Is there negative marking in CA Final?
CA Final has no negative marking. An unattempted question always scores zero, so the choice is only ever between guessing and leaving it blank.
How many questions are there in CA Final?
CA Final has 75 questions. That leaves about 216 seconds per question in CA Final.
What are the total marks in CA Final?
CA Final is out of 150 marks.
How long is the CA Final exam?
CA Final runs for 270 minutes.
Does CA Final have a sectional time limit?
No. Every section shares one composite timer, so you can move between sections freely and give the slower ones more of your time.