A student can register for CA Final on passing both groups of IPCC
Subjects for Study:
Strategic Financial Management
Advanced Auditing and Professional Ethics
Corporate and Allied Laws
Section A: Company Law
Section B: Allied Laws
Advanced Management Accounting
Information Systems Control and Audit
Direct Tax Laws
Indirect Tax Laws
Section A: Central Excise
Section B: Service Tax & VAT
Section C: Customs
If Student appears for Both Groups simultaneously: A student will be declared to have passed if he secures in one sitting Minimum 40% marks in each paper of Both Groups AND Minimum 50% marks in the aggregate of all the papers of both Groups taken together.
If Student appears for only one Group: A student will be declared to have passed if he secures in one sitting Minimum 40% marks in each paper of the Group AND Minimum 50% marks in the aggregate of all the papers of that Group.
Exemption: If student fails in Group but gets 60 or more marks in any of the subject, he will be declared as passed in that subject.
In case of failure in any one subject he has to reappear for all subjects of that group which are not exempt.
Eligibility for Appearing in Exam:
Student can appear for CA Final exam during last 6 months of his Articleship.