How to attempt a CA Final paper in 3 hours: a time plan
To attempt a CA Final paper well, use the 15 minutes of reading time to choose your four optional questions, then work to a fixed clock: about 45 minutes for the 30 marks of MCQs, about 25 minutes for each 14-mark descriptive question, and 10 minutes at the end to check. Paper 6 (IBS) runs for 4 hours, so give each of your four cases about 55 minutes. The plan is our suggestion; each ICAI rule is linked to its source.
What ICAI gives you: time, reading time and the paper
From ICAI's exam schedule for November 2026 (PDF) (opens in a new tab):
| Papers 1 to 5 | Paper 6 (IBS) | |
|---|---|---|
| Writing time | 2 to 5 PM, 3 hours | 2 to 6 PM, 4 hours |
| Advance reading time | 15 minutes, 1:45 to 2 PM | 15 minutes, 1:45 to 2 PM |
| Marks | 100 | 100 |
How the marks are split (full detail in our CA Final exam pattern guide):
- Papers 1 to 5: Part I has 23 case-based MCQs, 16 of 1 mark and 7 of 2 marks (30 marks), as in ICAI's Mock Test Papers for November 2026, marked on the OMR sheet on the cover of the answer book. Part II has six descriptive questions; Question 1 is compulsory and you answer any four of the other five, so 5 questions × 14 marks = 70. Each May 2026 paper told candidates that working notes should form part of the answer (Group I (opens in a new tab) and Group II (opens in a new tab) suggested answers, May 2026, PDF).
- Paper 6: five case studies of 25 marks each, answer any four. In each case, MCQs carry 10 marks and descriptive questions 15 (ICAI Guidance Notes, Final November 2026, PDF (opens in a new tab)). In May 2026, each case had 5 MCQs and three descriptive questions of 4 to 6 marks (Final Group II suggested answers, May 2026, PDF (opens in a new tab)).
- No negative marking in CA Final MCQs, so no MCQ should be left blank.
Time per mark: the numbers to remember
| Paper | Minutes | Marks | Minutes per mark |
|---|---|---|---|
| Papers 1 to 5 | 180 | 100 | 1.8 |
| Paper 6 (IBS) | 240 | 100 | 2.4 |
A 14-mark question is therefore worth about 25 minutes, and a 5-mark sub-part about 9.
Suggested time plan for Papers 1 to 5
| Clock | Block | What you do |
|---|---|---|
| 1:45 to 2:00 | Reading time | Read Part II first. Choose your four optional questions. Glance at the MCQ case scenarios. |
| 2:00 to 2:45 | MCQs (30 marks) | All 23 MCQs, darkened on the OMR sheet as you go. |
| 2:45 to 3:10 | Descriptive 1 | Your strongest question (14 marks) |
| 3:10 to 3:35 | Descriptive 2 | 14 marks |
| 3:35 to 4:00 | Descriptive 3 | 14 marks |
| 4:00 to 4:25 | Descriptive 4 | 14 marks |
| 4:25 to 4:50 | Descriptive 5 | 14 marks |
| 4:50 to 5:00 | Check | The last 10 minutes checklist below |
Two notes:
- MCQs first or last is your choice, but fix it in mocks. The MCQs sit under case scenarios that can run a page or two, so 45 minutes is realistic, not generous. Doing the descriptive part first and the MCQs at about 4:05 PM also works. What doesn't work is deciding on the day, or leaving the OMR sheet for the last five minutes.
- Question 1 is compulsory, not first. The instructions don't require you to answer in order; they ask you to write each question number legibly. Start with the question you are surest of.
Suggested time plan for Paper 6 (IBS)
| Clock | Block |
|---|---|
| 1:45 to 2:00 | Reading time: skim all five cases and their questions, pick four |
| 2:00 to 2:55 | Case A (25 marks) |
| 2:55 to 3:50 | Case B |
| 3:50 to 4:45 | Case C |
| 4:45 to 5:40 | Case D |
| 5:40 to 6:00 | Buffer and check |
Inside each case: about 15 minutes to read it, 12 for the five MCQs, and 28 for the 15 descriptive marks. Each chosen case must be answered in full, so pick cases by their descriptive questions: they carry 60 of your 100 marks.
When to move on from a question
Set a hard stop for every question from the table above. When your time for a question is up:
- If you are in the middle of a computation, finish it in outline: write the remaining steps as headings with the figures you would use, and move on. A computation that stops halfway earns nothing for the steps it never reached. ICAI's examiners wrote of the May 2026 Direct Tax paper that "A large number of examinees attempted the question only partially and could not complete the computation of total income and tax liability", and said the same about January 2026 (Final Group II examiners' comments, January 2026, PDF (opens in a new tab)).
- If you are stuck on one figure, assume a reasonable figure, write the assumption, and carry on. The rest of the answer can still earn marks.
- If a whole question is going badly, leave space, move on, and come back only if your buffer allows.
Five minutes over on each of five questions is a whole question you never write.
Working notes and assumptions: write them where the examiner can see them
- Working notes are part of the answer. That is printed on the paper. Number them, keep them with the question, and refer to them from the main answer ("see WN 2").
- State every assumption in one line. ICAI's own suggested answers do this: in May 2026 Indirect Tax Laws, one answer says "It has been assumed that NGO is not a body corporate" and then shows how the answer would change on the other view (Final Group II suggested answers, May 2026, PDF (opens in a new tab)). An unstated assumption looks like a mistake.
- For law and audit answers, use three steps: the provision, its application to these facts, and the conclusion. Our post on ICAI examiners' comments and common mistakes shows how often the middle step is what's missing.
The last 10 minutes checklist
- OMR sheet: every MCQ darkened, one circle each. A blank circle, or more than one, gets no mark, and there is no negative marking, so guess the rest.
- Question numbers written legibly at the start of every answer, including sub-parts.
- Every requirement answered: go back to each question, look at what it asks ("compute and explain", "advise", "pass journal entries"), and tick each part.
- Final answers visible: a clear last line for each computation, with the unit (₹, lakh, %).
- Working notes referenced from the main answer, and assumptions stated.
- Don't start a new question now; a conclusion added to an unfinished answer is worth more.
Before you walk in: ICAI allows a battery-operated calculator "upto 6 functions, 12 digits and upto two memories"; a scientific calculator is not allowed, and even a switched-off mobile phone in the hall counts as unfair means (ICAI Guidance Notes, Final November 2026, PDF (opens in a new tab)).
Paper-by-paper tips, from ICAI's examiners' comments
These are taken from ICAI's examiners' comments at the end of the May 2026 group volumes (Group I, PDF (opens in a new tab); Group II, PDF (opens in a new tab)) and the January 2026 summaries (Group I, PDF (opens in a new tab); Group II, PDF (opens in a new tab)). The tips are ours.
Paper 1: Financial Reporting
The examiners noted that many failed "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" (May 2026, Q1). In Q6(c), some "omitted the explanatory aspects of the question, and focused only on computations". Tip: keep 3 to 4 minutes in every Ind AS question for the explanation asked for, and practise the Schedule III format until it is automatic.
Paper 2: Advanced Financial Management
In May 2026 Q1(b), many "failed to apply the prescribed H-Model for valuation. Instead, many examinees incorrectly used the Dividend Discount Model". In January 2026, some "failed to round off figures to two decimal places, as required". Tip: circle the method and the rounding rule the question names before you start. In long questions such as May 2026 Q6(a), candidates managed the early parts but "struggled with the later stages", so keep your time for the final decision line. A three-mock AFM plan before 4 November is in CA Final AFM mock test Nov 2026.
Paper 3: Advanced Auditing, Assurance and Professional Ethics
In May 2026 Q4(a), "many examinees incorrectly answered with reference to SA 620 instead of SA 500". In Q1(a), many "focused only on the final conclusion without describing the additional audit procedures to be performed". Tip: in reading time, note the SA or clause each question points to. Audit answers can grow without limit, so stop at 25 minutes.
Paper 4: Direct Tax Laws and International Taxation
Q1 is usually a long computation. Besides the partial attempts quoted above, many "did not substantiate the adjustments made while computing income under the head 'Profits and gains from business or profession' with proper reasoning" (May 2026). In January 2026 Q6(a), many "did not understand that the question required a two-part answer". Tip: give each adjustment a one-line reason, and finish through to tax liability, even in outline.
Paper 5: Indirect Tax Laws
For May 2026 Q1, the examiners wrote: "Many examinees also did not substantiate their answers with appropriate legal reasoning." Tip: for every item in a GST computation, write why it is taxable, exempt or blocked in a few words. State any assumption the facts leave open, as ICAI's own answers do.
Paper 6: Integrated Business Solutions
Paper 6 is open book: ICAI allows your own material in hard copy, such as study material, your own notes and bare Acts, but answers must be in your own handwriting (Guidance Notes, PDF (opens in a new tab)). The trap is time and copying. In May 2026 Q1.6, most examinees "preferred to copy the general description of the indicated elements from the study material", and in January 2026 Q3.6 most "preferred to simply copy the description of four pillars of Value for Money as provided in the study material". Tip: tab your material so lookups take seconds, and write about the company in the case, not the textbook.
The only way to get good at this: timed mocks that are checked
A time plan only works once you have tested it. Write full papers from 2 PM, by hand, against the clock, and you'll see where your minutes really go. The checking then tells you where your marks went, which is what our CA Final mock tests for both groups are built for. For when to fit these mocks in before November, see our CA Final last 30 days mock test plan, and for answer presentation, how to write answers in the CA exam.
Frequently asked questions
Is there reading time in the CA Final exam?
Yes. ICAI gives 15 minutes of advance reading time, from 1:45 to 2 PM (IST), for every CA Final paper, including Paper 6 (ICAI schedule, PDF (opens in a new tab)).
How much time should I give to MCQs in CA Final?
The 30 marks of MCQs are worth 54 minutes at 1.8 minutes per mark. Because they are case-based, a target of about 45 minutes works for many students, leaving 125 minutes for five descriptive questions and 10 minutes to check. Test the number in your own mocks.
Should I attempt CA Final questions in order?
No rule requires it. Question 1 is compulsory, but you can answer it in any position. Start with your strongest question, and write every question number legibly.
Practise with checked CA Final mock tests
The CA Final November 2026 plans in our CA online test series give you full-syllabus mock tests for every subject on the latest ICAI pattern: 3 hours for Papers 1 to 5, 4 hours for Paper 6. You write by hand, scan and upload one PDF, and get your checked copy back within 24 hours, with the reason for every mark cut, the correct line to write, and question-wise analysis of concept, presentation and working notes.
- CA Final Group I mock tests: FR, AFM and Audit
- CA Final Group II mock tests: DT and International Tax, IDT and IBS
- CA Final both groups mock tests: all six papers
You can read preview pages of the first mock of each subject on the plan page before you buy. ICAI's own past papers, suggested answers and RTPs are linked on our CA Final free resources page.