CA Final Course is the last level of the Chartered Accountancy (CA) Course for becoming a Chartered Accountant. Recently, the Institute of Chartered Accountants of India (ICAI) has announced the result of CA Intermediate (Integrated Professional Competence) Course Examination.
After passing Intermediate/Professional Education (PE-II)/ Professional Competence Course (PCC)/ IPCC/ Intermediate (IPC) Course Examination, a student should register for CA Final Course with the Board of Studies in the prescribed form.
Accordingly, if you have passed both groups of CA Intermediate (IPC) Examination then you are required register for CA Final Course and collect study material to prepare for the CA Final examination. You may appear in Final examination while serving last 6 months of practical training or on completion of practical training.
Procedure for CA Final Registration
ICAI has not yet made the facility for online registration in Final Course and therefore you have to follow these simple procedures to enroll yourself as a student of CA Final course.
Step-1 (Download or Purchase Application Form):
First of all, download the CA Final registration form online in PDF format from ICAI official website icai.org and print the same. You can also obtain the prospectus along with registration form either from ICAI Head office or regional offices of CA Institute.
Step-2 (Fill up Application Form and attach Documents):
Fill up the application form of CA Final registration and attach supporting documents. While filling up the form, you will have to provide following particulars:
- Roll number, month and year of passing the CPT/ PE-I/ Foundation examination
- Registration number and passing details of the Intermediate (IPC)/ IPCC/ PCC/ PE-II examination as the case may be.
- Details of Compulsory Computer Training (CCT)/ Information Technology Training (ITT) and Orientation Programme, if any.
- Date of commencement and completion of Articled/ Audit Training.
Documents to be attached with CA Final registration form:
i) Demand Draft or Pay Order towards CA Final registration fee.
ii) In case of Intermediate (IPC)/ IPCC/ PCC students, Xerox copy/ copies of IIPCE/IPCE/PCE downloaded marks sheet, duly attested by a Chartered Accountant.
CA Institute has clarified that you may proceed for Final course registration with attested copy of downloaded marks statement. Therefore, you should not wait for physical copy of marks statement to be received from Examination department of ICAI.
However, you have to submit the attested copy of Original marks statement received from CA Institute to the concerned Regional Office without fail for procedural compliance.
iii) If you are CA PE- II student, you have to enclose duly attested copy/ copies of PE-II pass (in its entirety) marks statement/s alongwith the copy of CCT/ITT completion certificate duly attested by the Principal i.e. the CA under whom articled training being undergone.
Step-3 (Submit Application Form with Prescribed Fee):
After carefully filling up of CA Final course registration form with necessary details, submit the same along with requisite fee and supporting documents. You may submit the form at your nearest regional office of CA Institute either by hand delivery or through post.
After successful submission of application form for enrolment as a students of CA Final Course, you will get the counter part as Acknowledgement. This acknowledgement slip will be used to collect your study materials from CA Institute sales counter.
Final Course Registration Fee
Admission to CA Final (New) Course
CA Final Registration Fee
After passing IPCC/Intermediate (IPC) Exam
(If you have passed both groups/ one of the group/ Unit in IPCE/ IIPCE)
₹10000 + ₹2000 towards article registration fee, if not paid earlier.
After passing PCC Exam
(If you have either completed articleship or undergoing articleship)
Without Articles ₹8500
After passing PE-II Exam
Registration Fee with Board of Studies
Students’ Association Fee
Therefore, the prescribed fee for CA Final registration is ₹10000 if fee for articleship is paid earlier otherwise you have to pay ₹12000 which includes Articles Registration Fee of ₹2000.
The fee for CA Final registration shall be payable by way of a Demand Draft/ Pay Order made in favour of “The Secretary, Institute of Chartered Accountants of India” payable at New Delhi/ Mumbai/ Chennai/ Kolkata/ Kanpur in accordance with the registered address of the Student.
Last date to submit CA Final Registration Form
There is no last date prescribed by ICAI for final course registration. If you have passed both groups of CA IPCC, you can enroll yourself as a student of CA Final Course. Generally, students register for CA Final course at the time of joining Articleship/ Audit Training.
However, you will be eligible for appearing in CA Final examination while serving last 6 months of practical training or on completion of practical training (including excess leave, if any) as on the first day of the month in which examination is held.
In other words, you have to complete minimum 2.5 years of articleship training before applying for the CA final examination. Note that although you will be eligible for CA final registration only after passing both groups of CA Intermediate (Integrated Professional Competence) Course, you may however, start your articleship even after clearing only first Group.
Validity of CA Final Course Registration
Registration for Final Course shall be valid for only 5 years from the day of initial registration. Thereafter revalidation shall be made for every 5 years with a renewal fee of ₹500/- or as decided by the Council of ICAI from time to time. Hence, you have to check your CA Final registration validity before applying for the relevant examination. Re-registration application can be downloaded from ICAI official website.
Other Course Simultaneously with CA Final Course
ICAI students can pursue Graduate and Post Graduate courses as well as MBA through distance learning programme from the Universities with whom the CA Institute has signed Memorandum of Understandings (MoUs).
Accordingly, you may complete your graduation or post-graduation degree with the Universities recognised by ICAI viz. IGNOU (Indira Gandhi National Open University), Netaji Subhas Open University (NSOU), University of Madras and Bharatiar University.