CA Final Group 1 vs Group 2 mock tests: which to take

Take CA Final Group I mock tests if you are writing Papers 1 to 3 (FR, AFM, Audit) in November 2026, Group II mock tests if you are writing Papers 4 to 6 (DT, IDT, IBS), and both groups if you are writing all six papers. Each group has three papers, and each plan gives you three full-syllabus mocks per paper. This guide explains how the groups split, who should take which, what each plan contains paper by paper, and what to focus on in each paper's mock.

The six CA Final papers and how they split into groups

Sources: ICAI schedule (PDF) (opens in a new tab) and ICAI Guidance Notes for Final November 2026 (PDF) (opens in a new tab). Paper 4 has two parts: Part I Direct Tax Laws and Part II International Taxation.

How the papers are set

From the same Guidance Notes:

• Papers 1 to 5 are 100 marks and 3 hours (2 to 5 PM), with 30 marks of MCQs and 70 marks of descriptive questions. There is no negative marking.
• Paper 6 (IBS) is 100 marks and 4 hours (2 to 6 PM), and it is an open-book paper. It has five case studies of 25 marks each, and you answer any four. In each case, MCQs carry 10 marks and descriptive questions 15 marks, so MCQs are 40% of this paper.
• Every paper has 15 minutes of reading time from 1:45 PM.

The full layout of each paper is in our CA Final exam pattern guide. For the papers of each group one by one, see the CA Final Group 1 test series and the CA Final Group 2 test series.

Group I only, Group II only, or both groups?

The answer depends on which papers you are actually writing in November 2026.

Appearing in both groups

Take mocks for all six papers. ICAI declares you passed in both groups at one sitting if you get at least 40% in each paper and at least 50% in the aggregate, either of each group or of both groups taken together (ICAI FAQs on the New Scheme, Q 4.10, PDF (opens in a new tab)). A weak paper can't be hidden, because every paper needs 40%. Your six mocks should tell you which paper is the risk.

The two groups are one week apart. Group I starts on 2 November and Group II on 9 November, so plan to finish your Group I mocks first.

Appearing in one group

ICAI also lets you pass a group on its own: at least 40% in each paper of the group and 50% in that group's aggregate, at one sitting. You can pass the two groups in different sittings (ICAI FAQs, Q 4.10, PDF (opens in a new tab)). If you are writing only one group this time, take only that group's mocks.

Carrying an exemption in a paper

ICAI's rule (ICAI FAQs, Q 4.11, PDF (opens in a new tab)):

• If you appeared in all the papers of a group, failed the group, but scored 60% or more in a paper, you are exempted from that paper for the next three examinations.
• To pass the group, you then need at least 40% in each remaining paper and at least 50% in the aggregate of all the papers, including the exempted one.
• During those three examinations, you don't get an exemption in another paper of the same group, even if you score 60 or more (Guidance Notes, para 6, PDF (opens in a new tab)).

Worked examples of how an exempted paper counts are in CA Final exemption rules. So if you carry an exemption, you still take that group's mocks, but only write the papers you are appearing in. Your exempted paper's marks count in the aggregate, so work out the marks you need in the remaining papers before you set a target. Your valid exemptions are shown in the exam form on SSP; ICAI asks you to verify them and write to [email protected] (opens in a new tab) if in doubt (Guidance Notes). The group plans include all three papers of the group; there is no per-paper plan.

Which group is easier? ICAI's pass rates

Neither group is reliably easier. In ICAI's last ten CA Final results, Group I had the lower pass rate seven times and Group II three times, and the gap swings from one attempt to the next. In January 2026 only 9.76% passed Group II, while in May 2026 Group I was the harder one at 12%.

Prepare each group as if it's the hard one. All ten results, with ICAI's press releases, are in CA Final pass percentage: May 2026 and past ICAI results.

What each plan contains, paper by paper

All three plans work the same way:

• Every mock is full syllabus. Every chapter is covered across the three mocks of a paper, with more weight on the most-asked chapters.
• Brand-new questions on the latest ICAI pattern, and every amendment applicable for November 2026 is tested.
• Each paper is 100 marks, 3 hours (IBS: 4 hours).
• You write by hand, scan, and upload one PDF of your answer sheet. One submission per paper.
• Every line is checked on 50+ parameters, with the reason for every mark cut and the correct line to write, ICAI-style step-wise marks, and a question-wise analysis of concept, presentation and working notes.
• Your checked copy comes back within 24 hours, with detailed suggested answers showing provisions, working notes and MCQ reasoning.
• Access is valid for 180 days.

You can read preview pages of the first mock of each subject on each plan page before you buy.

How to prepare for each paper's mock

What to focus on in each mock, with what ICAI's examiners actually said about recent attempts.

Paper 1: Financial Reporting

FR marks depend heavily on presentation: Ind AS treatment, the Schedule III format, notes to accounts and clear working notes. In May 2026, ICAI's examiners noted many examinees "failing to follow the formats prescribed under Division II of Schedule III to the Companies Act, 2013, omitting Notes to Accounts and preparing incomplete or inaccurate working notes" (Final Group I suggested answers, May 2026, PDF (opens in a new tab)). In your mock, write every consolidation and Ind AS answer in full format, with numbered working notes. A four-week plan for this paper is in our CA Final FR preparation strategy for November 2026.

Paper 2: Advanced Financial Management

AFM is computation-heavy. Write the formula, then each working step, then the answer with its unit, and state any assumption. In January 2026, examiners noted that some candidates "failed to round off figures to two decimal places, as required" (Final Group I examiners' comments, January 2026, PDF (opens in a new tab)). Read the question's instructions on rounding and method before you start.

Paper 3: Advanced Auditing, Assurance and Professional Ethics

Name the right SA, apply it to the facts in the case, and conclude. In May 2026, "many examinees incorrectly answered with reference to SA 620 instead of SA 500, resulting in irrelevant and incorrect answer" (Final Group I suggested answers, May 2026, PDF (opens in a new tab)). In your mock, check every SA number you quote, and don't stop at the provision: apply it to the case.

Paper 4: Direct Tax Laws & International Taxation

Use a clear computation format and complete it. In May 2026, "A large number of examinees attempted the question only partially and could not complete the computation of total income and tax liability" (Final Group II suggested answers, May 2026, PDF (opens in a new tab)). For November 2026, the law is the Finance Act 2025 for AY 2026-27, with notifications and circulars up to 30.04.2026 (RTP Paper 4, PDF (opens in a new tab)). Time yourself so the computation question gets finished. A three-mock plan for this paper before 9 November is in CA Final DT mock test Nov 2026.

Paper 5: Indirect Tax Laws

GST and customs computations need the provision behind every line: what is taxable, what is exempt, what credit is allowed. In May 2026, examiners wrote that "Many examinees also did not substantiate their answers with appropriate legal reasoning" (Final Group II suggested answers, May 2026, PDF (opens in a new tab)). For November 2026, GST and customs law is as amended by the Finance Act 2025, up to 30 April 2026, and the RTP notes that rates used in questions are hypothetical (RTP Paper 5, PDF (opens in a new tab)).

Paper 6: Integrated Business Solutions

IBS is a 4-hour, open-book multidisciplinary case study, so stamina and application matter more than recall. Practise full 4-hour sittings with four complete cases. Open book doesn't mean copying: in May 2026, examiners noted that many examinees "preferred to copy the general description of the indicated elements from the study material" instead of applying them to the case (Final Group II suggested answers, May 2026, PDF (opens in a new tab)). ICAI's IBS Case Study Digests and practice cases are on its Paper 6 page (opens in a new tab).

More of these patterns are in ICAI examiners' comments: common mistakes.

Frequently asked questions

Can I take mock tests for only one CA Final group?

Yes. If you are writing one group in November 2026, take the CA Final Group I mock tests or the CA Final Group II mock tests, each with three mocks per paper. ICAI allows you to pass the two groups in different sittings.

Which papers are in CA Final Group 2?

Paper 4 Direct Tax Laws & International Taxation, Paper 5 Indirect Tax Laws, and Paper 6 Integrated Business Solutions. In November 2026 they are on 9, 11 and 13 November (ICAI schedule, PDF (opens in a new tab)).

I have an exemption in one paper. Which plan should I take?

The plan for the group you are appearing in, and write only the papers you are taking. Remember that you still need 40% in each remaining paper and 50% in the aggregate including the exempted paper (ICAI FAQs, Q 4.11, PDF (opens in a new tab)).

Is IBS (Paper 6) in the Group II test series?

Yes. The Group II and both-groups plans each include three 4-hour IBS case-study mocks.

How many mock tests do I get if I take both groups?

18: three full-syllabus mocks for each of the six papers.

Practise with checked CA Final mock tests

Pick the plan that matches the papers you are writing in November 2026:

• CA Final Group I mock tests: FR, AFM and Audit, 9 papers
• CA Final Group II mock tests: DT, IDT and IBS, 9 papers
• CA Final both groups mock tests: all six papers, 18 papers

To compare test series in general, read how to choose a CA Final test series for November 2026. For ICAI's own RTPs, MTPs and past papers, see CA Final free resources.