CA Final exam pattern 2026: MCQs, marks and what changed
The CA Final exam pattern 2026 is six papers of 100 marks each. Papers 1 to 5 are 3-hour papers with 30 marks of case-based MCQs (no negative marking) and 70 marks of descriptive questions; Paper 6 is a 4-hour case-study paper in which you answer four of five cases. That is the pattern for the November 2026 attempt.
It matters because the MCQ block and the "choose 4 of 5" rule change how you plan your three hours. Below: the pattern paper by paper, what changed recently, the tax cut-off for November 2026 and how to practise for it. Every ICAI fact links to its source.
CA Final exam pattern 2026 at a glance
| Paper | Group | Time | Marks | MCQs | Descriptive |
|---|---|---|---|---|---|
| 1. Financial Reporting | I | 3 hours | 100 | 30 (16 × 1 + 7 × 2) | 70 |
| 2. Advanced Financial Management | I | 3 hours | 100 | 30 (16 × 1 + 7 × 2) | 70 |
| 3. Advanced Auditing, Assurance and Professional Ethics | I | 3 hours | 100 | 30 (16 × 1 + 7 × 2) | 70 |
| 4. Direct Tax Laws & International Taxation | II | 3 hours | 100 | 30 (16 × 1 + 7 × 2) | 70 |
| 5. Indirect Tax Laws | II | 3 hours | 100 | 30 (16 × 1 + 7 × 2) | 70 |
| 6. Integrated Business Solutions | II | 4 hours | 100 | 40 (4 cases × 5 × 2) | 60 |
- No negative marking in any CA Final MCQ.
- 15 minutes of reading time before every paper, from 1:45 PM.
- Pass mark: 40 in each paper and 150 (50%) in the group's aggregate, at one sitting.
Sources: ICAI's Mock Test Papers for November 2026 (Series I and II) for the MCQ split, the May 2026 question papers linked below, ICAI's FAQs on the New Scheme (PDF) (opens in a new tab), Q 4.7 and 4.9, and the Guidance Notes for Final, November 2026 (PDF) (opens in a new tab).
Is the CA Final exam objective or subjective?
Both. Roughly a third of every paper is objective (MCQs) and the rest is written. ICAI's own FAQ says there are "30% case scenario/ case-study based MCQs and 70% descriptive questions" in the Final papers (Q 4.7). In Paper 6, as actually set in May 2026, each 25-mark case had 10 marks of MCQs and 15 marks of descriptive questions.
What changed in the CA Final exam pattern (pattern change)
Four changes matter for your attempt: the single 100-mark booklet from May 2026, two exams a year from May 2026, the new-scheme structure of six papers with 30% MCQs, and a new MCQ split in Papers 1 to 5. ICAI's Mock Test Papers for November 2026 (Series I and II) have 23 MCQs in Part I of Papers 1 to 5, 16 of 1 mark and 7 of 2 marks, still 30 marks, in place of the 15 MCQs of 2 marks in May 2026. Practise on the MTP layout. Part II stays 70 marks of descriptive questions, and Paper 6 is unchanged.
| Change | Before | Now | Source |
|---|---|---|---|
| Answer booklet, Papers 1–5 | Descriptive part in a separate 70-mark booklet (January 2026) | One booklet of 100 marks; MCQs on the OMR sheet on its cover (from May 2026) | Jan 2026 P1 (opens in a new tab), May 2026 P1 (opens in a new tab) (PDF) |
| Attempts a year | January, May and September | May and November (from May 2026) | ICAI announcement, 6 April 2026 (PDF) (opens in a new tab) |
| Paper structure | — | Six papers; 30% case-based MCQs, 70% descriptive; no negative marking | New Scheme FAQs (PDF) (opens in a new tab), Q 4.7, 4.9 |
| MCQs, Papers 1–5 | 15 MCQs × 2 marks (May 2026) | 23 MCQs: 16 × 1 mark + 7 × 2 marks, still 30 marks | ICAI's Mock Test Papers for November 2026, Series I and II (CA Final MTP Nov 2026) |
In January 2026, the paper cover told candidates to "ensure that you receive the question paper relating to both the parts". From May 2026 there is one paper of two parts in one booklet. The full history of the attempts change is in how many times CA Final is held in a year.
CA Final exam pattern for November 2026: dates and timings
Group I is on 2, 4 and 6 November 2026 and Group II on 9, 11 and 13 November 2026, from 2 PM.
- Papers 1 to 5: 2 to 5 PM (IST), 3 hours.
- Paper 6: 2 to 6 PM, 4 hours.
- Advance reading time: 15 minutes, from 1:45 PM, for every Final paper.
Source: ICAI exam schedule for September and November 2026 (PDF) (opens in a new tab).
CA Final paper pattern for Papers 1 to 5: MCQs and descriptive
Each paper is one booklet of 100 marks: Part I has 23 MCQs, 16 of 1 mark and 7 of 2 marks (30), as in ICAI's Mock Test Papers for November 2026, and Part II has six descriptive questions, of which you answer Q1 and any four of the rest (70). In May 2026, Part I was 15 MCQs of 2 marks.
| Part | What it contains | Marks |
|---|---|---|
| Part I | 23 MCQs (16 × 1 mark + 7 × 2 marks), four options each, answered on the OMR sheet on the answer book cover | 30 |
| Part II | 6 descriptive questions: Q1 compulsory + any 4 of the remaining 5 | 70 |
The rules printed on the May 2026 papers:
- "There is no negative marking for a wrong answer." If you darken no circle or more than one, that MCQ gets no mark.
- MCQ answers written inside the descriptive answer book are not evaluated.
- You answer 5 descriptive questions for 70 marks, so each question carries 14 marks.
- "Working notes should form part of the answer."
- "Candidates are required to write the question number legibly."
Sources: Paper 1 (opens in a new tab), Paper 2 (opens in a new tab), Paper 3 (opens in a new tab), Paper 4 (opens in a new tab), Paper 5 (opens in a new tab), all May 2026 (PDF).
CA Final MCQ pattern: mostly case-based
Most MCQs come in sets under a case scenario: a page or two of facts, then several MCQs on it. In May 2026, Paper 1 (Financial Reporting) had three case scenarios, and Paper 5 (Indirect Tax Laws) had two integrated case scenarios. You can see the full layout of each paper, MCQs included, in ICAI's suggested answers for May 2026 (opens in a new tab), which print every question with its answer. For practice cases in this format, ICAI's free case scenario booklets for FR, AFM, Audit, DT and IDT, with what each covers for this attempt, are in CA Final Nov 2026 case scenario booklet.
Which law applies in the CA Final tax papers
For November 2026, ICAI's RTPs set the cut-off at 30 April 2026. Paper 4 is under the Finance Act 2025 for AY 2026-27 (RTP Paper 4, PDF (opens in a new tab)). Paper 5 covers GST and customs as amended by the Finance Act 2025, up to 30 April 2026 (RTP Paper 5, PDF (opens in a new tab)). The RTPs also state that GST and customs rates used in questions are hypothetical. The ten question types ICAI keeps setting in Paper 5, from the Q1 GST computation to customs valuation and baggage, are in CA Final IDT important questions.
For comparison, the May 2026 Paper 4 said: "All Questions relate to Assessment Year 2026-27 unless stated otherwise in the Question. Significant notifications and circulars issued upto 31st October 2025 would be relevant." Which amendments that brings in is covered in how to revise amendments for CA exams.
CA Final Paper 6 IBS pattern: Integrated Business Solutions
Paper 6 is 4 hours and 100 marks: five case studies, you answer any four in full, and each case carries 25 marks (10 MCQ + 15 descriptive). From the cover of the May 2026 paper (PDF (opens in a new tab)):
- Answer any four cases, each in full. You cannot answer the MCQs of one case and the descriptive questions of another.
- Each case has 5 MCQs of 2 marks, answered on the OMR sheet on the answer book cover.
- For direct tax questions, assume the Assessment Year stated (2026-27 in May 2026). For indirect tax questions, GST law as amended by the Finance Act 2025 applied.
- "Candidate may use calculator."
ICAI's study material notice for November 2026 lists what to read for Paper 6: the study material of the core Final papers, the Self-Paced Online Module Sets A and B, and the two IBS Case Study Digests (July 2024, and Volume II of July 2025) (ICAI notice, PDF (opens in a new tab)). The digests and practice case studies are on ICAI's Paper 6 page (opens in a new tab). For a full preparation plan, see how to prepare CA Final Paper 6 IBS. The ten question types ICAI keeps setting inside its Paper 6 cases, from strategy frameworks to forex hedges and GST, are in CA Final IBS important questions.
Choosing your four cases in Paper 6
Use the 15 minutes of reading time to skim all five cases and their questions. Pick the four where you are surest of the descriptive parts, because those carry 60 of your 100 marks. Your choice locks in the MCQs as well.
CA Final study material applicable for November 2026
From the same ICAI notice:
| Paper | Edition |
|---|---|
| Paper 1: Financial Reporting | November 2024 (Reprint August 2025 onwards) + RTP for November 2026 |
| Paper 2: Advanced Financial Management | November 2024 (Reprint August 2025 onwards) |
| Paper 3: Advanced Auditing, Assurance and Professional Ethics | November 2024 (Reprint August 2025 onwards) + Academic Update/RTP November 2026 |
| Paper 4: Direct Tax Laws & International Taxation | September 2025 + RTP November 2026 + Judicial Updates November 2026 |
| Paper 5: Indirect Tax Laws | September 2025 + RTP November 2026 + Statutory Update November 2026 |
For Paper 4, ICAI did not issue a Statutory Update for November 2026. The RTP explains that there were no significant notifications or circulars between 1 August 2025 and 30 April 2026, except Notification No. 54/2026, which is covered in the Judicial Update (PDF) (opens in a new tab). Chapter-wise weightage is in CA Final syllabus and paper weightage.
How to practise for the CA Final exam pattern
A checklist, in order of impact:
- Write full papers by hand, timed: 3 hours for Papers 1 to 5, 4 hours for Paper 6. Stamina is part of the pattern.
- Time Part I separately. Twenty-three case-based MCQs need careful reading. A fixed block (we suggest about 45 minutes) stops them eating into the 70 descriptive marks. A minute plan is in how to attempt a CA Final paper in 3 hours.
- Never leave an MCQ blank. There is no negative marking.
- Plan 4 of 5 in Part II before you write. Question 1 is fixed. Use the reading time to choose the other four.
- Write working notes as part of the answer, and write each question number clearly. Both are in ICAI's instructions, and they are where step marks come from (step marking in CA exams).
- For Paper 6, practise four complete cases in one sitting, as in our CA Final IBS mock tests.
These habits are one part of a wider plan; how to pass CA Final in first attempt covers the rest, from one group or both to RTPs, MTPs and past papers.
Frequently asked questions
Is there negative marking in CA Final?
No. The May 2026 papers say: "There is no negative marking for a wrong answer." An MCQ with no circle or more than one circle darkened gets no mark (Paper 1, May 2026, PDF (opens in a new tab)).
How many MCQs are there in CA Final?
23 MCQs (16 of 1 mark and 7 of 2 marks, 30 marks) in each of Papers 1 to 5, as in ICAI's Mock Test Papers for November 2026; the May 2026 papers had 15 MCQs of 2 marks. In Paper 6, each case has 5 MCQs of 2 marks, so the four cases you answer carry 20 MCQs (40 marks).
Has the CA Final paper pattern changed for November 2026?
The MCQ split has. ICAI's Mock Test Papers for November 2026 (Series I and II) have 23 MCQs in Part I of Papers 1 to 5, 16 of 1 mark and 7 of 2 marks, in place of the 15 MCQs of 2 marks in May 2026. Part I is still 30 marks and Part II still 70 marks of descriptive questions. Practise on the MTP layout. The other changes came in May 2026: one 100-mark booklet for Papers 1 to 5, and Final held only in May and November.
When is the CA Final November 2026 exam?
Group I (Papers 1–3) is on 2, 4 and 6 November 2026 and Group II (Papers 4–6) on 9, 11 and 13 November 2026, from 2 PM (IST) with 15 minutes of reading time from 1:45 PM (ICAI schedule, PDF (opens in a new tab)).
What is the cut-off date for CA Final November 2026?
30 April 2026. ICAI's November 2026 RTPs apply the Finance Act 2025 for AY 2026-27 in Paper 4, and GST and customs as amended by the Finance Act 2025, up to 30 April 2026, in Paper 5 (RTP Paper 4, PDF (opens in a new tab)).
How long is CA Final Paper 6, and how many cases do you answer?
4 hours, from 2 to 6 PM. It has five case studies and you answer any four in full, each worth 25 marks: 10 for the MCQs and 15 descriptive (Paper 6, May 2026, PDF (opens in a new tab)).
Practise the CA Final pattern with checked mock tests
Knowing the pattern is not the same as finishing a paper in it. Our CA mock tests for Final follow this exact pattern, 23 MCQs (16 of 1 mark, 7 of 2 marks) and 70 descriptive marks in Papers 1 to 5 and four cases in Paper 6, with every amendment applicable for November 2026. You write by hand, upload one PDF, and within 24 hours get a checked copy with ICAI-style step-wise marks and the reason for every mark cut.
- CA Final test series for Nov 2026: all six papers
- CA Final Group I mock tests: FR, AFM, Audit
- CA Final Group II mock tests: DT, IDT, IBS
See every level on our CA test series home page. ICAI's own past papers, suggested answers and RTPs are in one place on CA Final free resources.