CA Final suggested answers May 2026 PDF: all 6 papers
ICAI's CA Final suggested answers for May 2026 are out for all six papers, one PDF per paper plus a Group I and a Group II volume with examiners' comments. The paper-wise links are in the first table below and go straight to ICAI's own PDFs. Every paper-wise PDF has ICAI's questions and answers together.
The tables also give the January 2026, September 2025 and May 2025 suggested answers, because for November 2026 the attempt matters: May 2026 is the only one written on the same assessment year as your DT paper. Further down: which attempt to solve first, paper by paper, and how to check yourself with them.
CA Final suggested answers May 2026 PDF, paper-wise
| Paper | Suggested answers May 2026 | Practise it |
|---|---|---|
| 1. Financial Reporting | PDF (opens in a new tab) | FR mock tests |
| 2. Advanced Financial Management | PDF (opens in a new tab) | AFM mock tests |
| 3. Advanced Auditing, Assurance and Professional Ethics | PDF (opens in a new tab) | Audit mock tests |
| 4. Direct Tax Laws & International Taxation | PDF (opens in a new tab) | DT mock tests |
| 5. Indirect Tax Laws | PDF (opens in a new tab) | IDT mock tests |
| 6. Integrated Business Solutions | PDF (opens in a new tab) | IBS mock tests |
| Group I volume, with examiners' comments | PDF (opens in a new tab) | |
| Group II volume, with examiners' comments | PDF (opens in a new tab) |
ICAI's page: Suggested Answer, Final Course, May 2026 (opens in a new tab). Both group volumes say "Edition: July, 2026", and each ends with ICAI's examiners' comments on how candidates actually answered.
CA Final suggested answers Jan 2026, Sep 2025 and May 2025
The three attempts before May 2026 follow the same six-paper pattern. Every link below is ICAI's own PDF.
ICAI's pages: January 2026 (opens in a new tab), September 2025 (opens in a new tab), May 2025 (opens in a new tab). January 2026 and September 2025 are also published in Hindi on ICAI's Final suggested answers page (opens in a new tab).
Looking for the last 10 years? ICAI's Final suggested answers page lists six attempts in English, May 2024 to May 2026; it has no older attempts on that page. For practice on the current pattern, the four attempts above are the ones to write first. ICAI's latest papers are also grouped by subject on our CA Final past papers page.
Which attempt to solve first for Nov 2026
For FR, AFM and Audit, any recent attempt is good practice; start with May 2026 and work back. For tax, the law each answer is written on decides how useful it is today. ICAI prints that basis in each DT and IDT paper (DT at the top of Part I, IDT in the Part II instructions):
| Attempt | DT: assessment year | IDT: GST and customs law effective up to |
|---|---|---|
| May 2025 | AY 2025-26 | 31 October 2024 |
| Sep 2025 | AY 2025-26 | 28 February 2025 |
| Jan 2026 | AY 2025-26 | 30 June 2025 |
| May 2026 | AY 2026-27 | 31 October 2025 |
| Nov 2026 (your attempt) | AY 2026-27 | 30 April 2026 |
The Nov 2026 row is from ICAI's Group II RTP (PDF) (opens in a new tab). So:
- DT: May 2026 is on the same assessment year as your exam. Solve it first. In older attempts, re-check every rate, threshold and date against what applies for your attempt.
- IDT: May 2026 is the closest cut-off, but it is still six months before yours. Check every GST answer against the Statutory Update for November 2026.
- IBS: every attempt above has five case studies, of which you answer any four. Use the older ones to practise picking your four in the first minutes.
What each paper's ICAI questions weighed, chapter by chapter, is counted from these same four attempts in our weightage posts: FR, AFM, Audit, DT and IDT.
A past-paper plan for the weeks left
Three weeks are left before FR on 2 November: enough for two past papers per subject (one for IBS) alongside revision. A simple order:
| Week | Group I (FR, AFM, Audit) | Group II (DT, IDT, IBS) |
|---|---|---|
| Week of 12 October | May 2026, one paper every two days | May 2026 DT and IDT |
| Week of 19 October | January 2026 | IBS May 2026, open book, 4 hours |
| Week of 26 October | Only the questions you got wrong | January 2026 DT and IDT, tax answers re-checked for your cut-off |
Write each one in full time, by hand. A paper you only read is revision, not practice. Run this alongside the RTP plan in CA Final RTP Nov 2026 PDF with answers: RTP questions first in each block, then the past paper.
How to self-check with the suggested answers
The short version: write the whole paper by hand in 3 hours (IBS: 4 hours) before you open the PDF, mark the MCQs against ICAI's answers, then compare each descriptive answer step by step, not just the final figure. The full five-step method, with a table for sorting your mistakes, is in how to check your answers with ICAI suggested answers.
Paper by paper, check these in ICAI's answer:
| Paper | Check this in ICAI's answer |
|---|---|
| FR | The Ind AS reference and every working note, not only the journal entry |
| AFM | Each formula step and the final decision line ("accept", "hedge", "buy") |
| Audit | The SA, section or clause named, and the conclusion stated |
| DT | The section applied, and whether each deduction's or exemption's conditions are met |
| IDT | Each line of the GST working: taxable value, rate and credit |
| IBS | How each answer ties the facts of the case to the requirement |
Then read the examiners' comments for the same paper. If your mistake appears there, many candidates made it too: fix it first. We grouped them in ICAI examiners' comments: common mistakes.
One limit to keep in mind: ICAI's group volumes say the suggested answers "do not constitute the basis for evaluation of the students' answers in the examination". They show a complete answer, not the marks for each step. Step marking in CA exams explains how part marks work.
Frequently asked questions
Are the CA Final suggested answers May 2026 released?
Yes. ICAI's May 2026 page (opens in a new tab) has all six papers and both group volumes, which carry "Edition: July, 2026".
Where can I download CA Final May 2026 suggested answers paper-wise?
From the first table above. Every link opens ICAI's own PDF, paper by paper, from FR to IBS.
Do the suggested answers include the question paper?
Yes. Each paper-wise PDF prints every question, MCQs included, followed by ICAI's answer.
Are CA Final suggested answers Jan 2026 still useful for Nov 2026?
For FR, AFM, Audit and IBS, yes. For DT, the January 2026 answers are on AY 2025-26 and yours is AY 2026-27, so re-check rates and limits. For IDT, they are on law effective up to 30 June 2025, ten months before your cut-off.
Where are the CA Final suggested answers Sep 2025?
In the second table above, paper by paper, with the examiners' comments for both groups, and on ICAI's September 2025 page (opens in a new tab). DT in that attempt is on AY 2025-26 and IDT on law effective up to 28 February 2025, so treat its tax answers as practice for method, not for current rates.
When will ICAI publish the Nov 2026 suggested answers?
After the exam. ICAI hasn't announced a date. For May 2026, the group volumes carry "Edition: July, 2026". Watch ICAI's Final suggested answers page (opens in a new tab).
Practise on a fresh paper, checked for you
Past papers show how ICAI asks. Before the exam, you also need papers you haven't seen. Our CA Final mock tests for November 2026 are brand-new full-syllabus papers on the latest ICAI pattern, with every amendment applicable for November 2026 tested. You write by hand, upload one PDF, and get your checked copy within 24 hours, with ICAI-style step-wise marks and the reason for every mark cut.
- CA Final Group 1 mock tests: FR, AFM, Audit
- CA Final Group 2 mock tests: DT, IDT, IBS
For the RTP of your own attempt, see CA Final RTP Nov 2026 PDF with answers. Every level's CA test series is on our CA mock tests home page.