This is the last stage of the Chartered Accountancy curriculum. Final level consists of two groups of 4 papers each (i.e. 8 papers in total). One Elective Paper has been introduced in the curriculum of Final Course. Examinations are held twice a year in the months of May and November
A student can study and appear in the examination group-wise or both the groups together and Proficiency Level expected is Expert Knowledge
Students after qualifying both the groups of Intermediate Examination are eligible to register for Final Course
They would be allowed to appear in Final Examination during last six months of practical training after successful completion of Four Weeks Advanced Integrated Course on Information Technology and Soft Skills (AICITSS).
Upon passing both the groups and applying for membership of ICAI, a candidate is declared to be a Chartered Accountant.