ICAI CA Final May 2026 Exam Schedule: Registration Process, Fees, and New Scheme Details

By CA Vipul Dhall

If you are planning for the CA Final Course May 2026 attempt, staying updated with the ICAI guidelines, eligibility criteria, latest exam format, and registration fees is crucial. Becoming a Chartered Accountant is the final and most prestigious milestone in this journey. This article provides a deep dive into the CA Final May 2026 syllabus and an effective preparation strategy.

CA Final Course May 2026: Important Exam Dates

Aspirants must keep track of the following CA Final exam dates 2026 to plan their study schedule:

CA Final Exam Form 2026 & Application Deadlines:

• Submission Starts: 3rd March 2026
• Last Date (Without Late Fee): 16th March 2026
• Last Date (With Late Fee ₹600): 19th March 2026
• Correction Window: 20th March to 22nd March 2026

Eligibility Criteria for CA Final May 2026 Attempt

According to the ICAI New Scheme of Education and Training, candidates must meet the following CA Final eligibility norms:

1. The student must have passed both groups of the CA Intermediate examination.
2. Completion of a minimum of 6 months of practical training (articleship) under the new scheme is mandatory.
3. Registration on the ICAI Self-Service Portal (SSP) is required.
4. Candidates must clear all four Self-Paced Online Modules (Set A, B, C, and D) before appearing for the final exams.

CA Final Registration Fees & Process 2026

How to Register for CA Final Course May 2026:

• Log in to the official ICAI website via the SSP portal.
• Select the 'Student Cycle' and fill out the CA Final registration form.
• Upload the required documents (ensure correct size and format).
• Complete the payment using online modes (Net Banking/Credit/Debit Card).

Fee Structure:

• For Indian Students: ₹22,000 (Registration Fee)
• For Foreign Students: $1100

Detailed CA Final Syllabus 2026 (Paper-Wise Breakdown)

Paper 1: Financial Reporting (FR)

This paper focuses on Indian Accounting Standards (Ind AS), Business Combinations, Consolidated Financial Statements, and the ethical duties of a Chartered Accountant. It also covers the integration of technology in accounting.

Paper 2: Advanced Financial Management (AFM) 

Core focus areas include capital budgeting, portfolio management, security valuation, derivatives, and startup finance. Corporate financial strategy and risk management are key components of this module.

Paper 3: Advanced Auditing & Professional Ethics

This subject includes quality control, digital auditing, forensic accounting, and SDG & ESG assurance. Special emphasis is placed on professional ethics and the liabilities of auditors.

Paper 4: Direct Tax Laws & International Taxation

The syllabus covers assessment procedures, transfer pricing, non-resident taxation, and the fundamentals of BEPS (Base Erosion and Profit Shifting). It also addresses tax planning and ethical compliance.

Paper 5: Indirect Tax Laws (IDT)

Paper 6: Integrated Business Solutions

This is a multidisciplinary, case-study-based paper. It tests the integrated application of knowledge from all five core subjects, focusing on strategic decision-making and analytical skills.

Preparation Strategy: Why Choose a Test Series?

Success in the CA Final preparation journey requires conceptual clarity and consistent practice. Joining a CA exams test series helps students identify mistakes and experience the real exam environment. With the inclusion of 30% to 40% MCQs in the new pattern, a case-study-based approach is essential for securing a top rank.

Conclusion

Preparing for the CA Final May 2026 attempt requires more than just hard work; it demands a strategic approach. Under the ICAI New Scheme, the focus has shifted from rote learning to conceptual clarity and Integrated Business Solutions. By completing your registration on time, finishing the Self-Paced Online Modules, and practicing with a disciplined test series, you can clear this "Grand Finale" in your very first attempt. Stay consistent with your articleship, track your daily progress, and keep moving toward your dream of becoming a Chartered Accountant.

Frequently Asked Questions (FAQs)