CA Final (ICAI) — Free Online Mock Test

CA Final exam at a glance

CA Final full-length mock tests

Attempt 50 full-length CA Final mock tests, each a distinct question set built on the real 92-question, 330-minute pattern — with instant scoring and section-wise analysis. The first 3 are free.

CA Final key facts & eligibility

Who is eligible for CA Final?

Candidates who have passed both groups of CA Intermediate and completed (or are completing) the prescribed articleship/practical training.

Last verified July 2026 against CA course — ICAI. Always confirm current details on the official website before you register.

CA Final section breakdown

The CA Final mock test on Wrexa Edge replicates the real exam's section structure — same names, same question count per section, same time limits. No inter-section breaks — the timer runs continuously.

• Group I · Paper 1 — Financial Reporting (Practice · 18 Q)
  18 questions · 60 minutes · ~200 sec/question
• Group I · Paper 2 — Advanced Financial Management (Practice · 18 Q)
  18 questions · 60 minutes · ~200 sec/question
• Group I · Paper 3 — Advanced Auditing, Assurance & Professional Ethics (Practice · 18 Q)
  18 questions · 60 minutes · ~200 sec/question
• Group II · Paper 4 — Direct Tax Laws & International Taxation (Practice · 12 Q)
  12 questions · 45 minutes · ~225 sec/question
• Group II · Paper 5 — Indirect Tax Laws (Practice · 12 Q)
  12 questions · 45 minutes · ~225 sec/question
• Group II · Paper 6 — Integrated Business Solutions (Practice · 14 Q) · multi-disciplinary case study
  14 questions · 60 minutes · ~257 sec/question

CA Final scoring & marking scheme

Strategy: CA Final penalises wrong answers (-0.25 per mistake). Skip a question if you cannot eliminate at least 2 options — guessing blindly hurts your scaled score more than blanking.

Scale: CA Final (practice set, 50% aggregate per group to clear).

How CA Final is conducted

• Mode
  Standard — practice without proctoring on Wrexa Edge, or enable optional webcam proctoring to simulate test-day conditions.
• Test format
  Linear / fixed-form — every candidate sees the same number of questions per section.
• Backtracking
  Allowed — you can revisit and change answers within a section.
• Mark for review
  Available — flag tough questions and return to them before submitting the section.

Tools available during the CA Final exam

• Calculator
  On-screen scientific calculator (matches the real exam interface).

Wrexa Edge renders these tools inside the mock test exactly as they appear on the real CA Final exam — same shortcuts, same behaviour.

CA Final time strategy

With 92 questions in 330 minutes, you have about 215 seconds per question on average. Successful candidates aim for the following pacing on each section:

• Group I · Paper 1 — Financial Reporting (Practice · 18 Q)
  Target ~200 sec/question. If a question takes more than 300 seconds, mark for review and move on.
• Group I · Paper 2 — Advanced Financial Management (Practice · 18 Q)
  Target ~200 sec/question. If a question takes more than 300 seconds, mark for review and move on.
• Group I · Paper 3 — Advanced Auditing, Assurance & Professional Ethics (Practice · 18 Q)
  Target ~200 sec/question. If a question takes more than 300 seconds, mark for review and move on.
• Group II · Paper 4 — Direct Tax Laws & International Taxation (Practice · 12 Q)
  Target ~225 sec/question. If a question takes more than 338 seconds, mark for review and move on.
• Group II · Paper 5 — Indirect Tax Laws (Practice · 12 Q)
  Target ~225 sec/question. If a question takes more than 338 seconds, mark for review and move on.
• Group II · Paper 6 — Integrated Business Solutions (Practice · 14 Q) · multi-disciplinary case study
  Target ~257 sec/question. If a question takes more than 386 seconds, mark for review and move on.

Wrexa Edge's analytics show your actual time-per-question after every mock so you can spot which sections you're losing time on.

CA Final topics covered

Across the 50 Wrexa Edge variants of CA Final, the following topics appear most often (sample distribution from one variant):

Group I · Paper 1 — Financial Reporting (Practice · 18 Q)

• Double-entry · 3
• Financial statements · 3
• FR — Ind AS 109 ECL · 1
• FR — Ind AS 115 Revenue · 1
• FR — Ind AS 116 Leases · 1
• FR — Ind AS 36 Impairment · 1
• FR — Ind AS 21 Foreign Exchange · 1
• FR — Ind AS 102 Share-Based Payment · 1

Group I · Paper 2 — Advanced Financial Management (Practice · 18 Q)

• Financial statements · 4
• Accruals & concepts · 2
• AFM — Terminal Value · 1
• AFM — Mergers & Acquisitions · 1
• AFM — Swap Ratio · 1
• AFM — Levered/Unlevered Beta · 1
• AFM — Real Options · 1
• AFM — Securitisation · 1

Group I · Paper 3 — Advanced Auditing, Assurance & Professional Ethics (Practice · 18 Q)

• Accruals & concepts · 6
• Audit — Fraud Reporting s.143(12) · 1
• Audit — ICAI Code: Fundamental Principles · 1
• Audit — Independence Threats · 1
• Audit — s.144 Prohibited Services · 1
• Audit — Auditor Rotation s.139 · 1
• Audit — Contingent Fees · 1
• Audit — Professional Misconduct · 1

Group II · Paper 4 — Direct Tax Laws & International Taxation (Practice · 12 Q)

• Adjustments · 3
• DT — Transfer Pricing: Methods · 1
• DT — Advance Pricing Agreement · 1
• DT — DTAA Relief · 1
• DT — DTAA Tie-Breaker · 1
• DT — POEM Company Residence · 1
• DT — GAAR · 1
• DT — s.9 Deemed Accrual · 1

Group II · Paper 5 — Indirect Tax Laws (Practice · 12 Q)

• Adjustments · 2
• IDT — GST Value of Supply s.15 · 1
• IDT — GST Place of Supply · 1
• IDT — GST Reverse Charge · 1
• IDT — GST Blocked Credit s.17(5) · 1
• IDT — GST Input Tax Credit s.16 · 1
• IDT — GST Zero-Rated / SEZ · 1
• IDT — GST E-Way Bill · 1

Group II · Paper 6 — Integrated Business Solutions (Practice · 14 Q) · multi-disciplinary case study

• Ratio analysis · 6
• Cost classification · 5
• Consolidation · 2
• IFRS/GAAP · 1

CA Final difficulty calibration

Elite tier. Elite-tier: among the toughest exams in its category. Most successful candidates prepare for 6-12+ months.

The toughest CA tier — ICAI 2024 new scheme. 6 Final-level papers across 2 groups (each 100 marks): Financial Reporting (advanced Ind AS & consolidation), Advanced Financial Management (derivatives, valuation, forex risk), Advanced Auditing & Professional Ethics (Standards on Auditing + ICAI Code of Ethics), Direct Tax & International Taxation (transfer pricing, DTAA, BEPS), Indirect Tax (advanced GST, Customs & FTP), and Integrated Business Solutions (multi-disciplinary case study). Content is Final-level and distinct from CA Inter. Pass: 40% per paper + 50% aggregate per group. · Official language: English & Hindi.

Verified content — Wrexa Edge's CA Final bank has been deeply curated with real exam-aligned content (estimated 100% syllabus coverage).

How Wrexa Edge prepares you for CA Final

• Real test-day interface
  Our sat skin mirrors the actual CA Final testing software — same timer, palette, tools, and navigation.
• 50 distinct variants
  4600 unique practice questions, each variant a fresh test — not just shuffled options.
• Detailed analytics
  Scaled score, section accuracy, topic-wise heatmap, time-per-question — see where to focus after every attempt.
• Spaced repetition (Notebook)
  Wrong answers and flagged questions flow into an SM-2 spaced-repetition deck so you actually retain what you learn.
• Optional proctoring
  Browser-based face-api detection (no install) — turn it on to simulate a high-stakes environment.
• Free to start
  No credit card. Sign up, pick a variant, and your first CA Final mock starts in under a minute.

CA Final study plan

A phase-by-phase roadmap from your first concept to test-ready. Stretch or compress each phase to fit the time you have before your attempt.

Where CA Final can take you

A strong CA Final result opens up these careers and higher-study paths:

• Path to CA membership
  Clearing both groups, with training, leads to ICAI membership (ACA).
• Audit, tax & advisory
  Opens careers in audit, taxation, consulting and corporate finance.
• CFO-track roles
  The CA qualification is a recognised route toward senior finance leadership.
• Practice or industry
  Enables independent practice or high-value roles in industry.

Best books & official prep for CA Final

• ICAI Final study material — ICAI
  The core source, updated for each applicable law/standard.
• ICAI RTPs, mock tests and suggested answers — ICAI
  Essential for the exam’s depth and application focus.

Official practice: Master ICAI material and practise full papers to time; CA Final rewards application, presentation and current amendments, so keep tax and law updates current.

Previous-year papers: ICAI publishes past papers and suggested answers on its website.

Frequently asked questions

What is the CA Final exam pattern?

CA Final (ICAI) contains 92 questions across 6 sections: Group I · Paper 1 — Financial Reporting (Practice · 18 Q), Group I · Paper 2 — Advanced Financial Management (Practice · 18 Q), Group I · Paper 3 — Advanced Auditing, Assurance & Professional Ethics (Practice · 18 Q), Group II · Paper 4 — Direct Tax Laws & International Taxation (Practice · 12 Q), Group II · Paper 5 — Indirect Tax Laws (Practice · 12 Q), Group II · Paper 6 — Integrated Business Solutions (Practice · 14 Q) · multi-disciplinary case study. Total duration is 330 minutes (about 215 seconds per question).

Does CA Final have negative marking?

Yes — CA Final carries negative marking of -0.25 per wrong answer and 1 per correct answer. Skipping is safer than guessing blindly.

How is CA Final scored?

Scaled score range: 0 to 92. CA Final (practice set, 50% aggregate per group to clear).

How can I practise CA Final online for free?

Wrexa Edge gives you 3 free full-length CA Final mock tests — with instant scoring, detailed explanations and analytics — plus 47 more with Pro. Start practising in under a minute, no card required.

What is the difficulty level of CA Final?

CA Final is rated Elite difficulty on Wrexa Edge. Elite-tier: among the toughest exams in its category. Most successful candidates prepare for 6-12+ months. The toughest CA tier — ICAI 2024 new scheme. 6 Final-level papers across 2 groups (each 100 marks): Financial Reporting (advanced Ind AS & consolidation), Advanced Financial Management (derivatives, valuation, forex risk), Advanced Auditing & Professional Ethics (Standards on Auditing + ICAI Code of Ethics), Direct Tax & International Taxation (transfer pricing, DTAA, BEPS), Indirect Tax (advanced GST, Customs & FTP), and Integrated Business Solutions (multi-disciplinary case study). Content is Final-level and distinct from CA Inter. Pass: 40% per paper + 50% aggregate per group. · Official language: English & Hindi.

How long is the CA Final exam?

CA Final runs for 330 minutes total across 6 sections. On Wrexa Edge the timer is enforced exactly as on the real exam — including no inter-section breaks.

What topics are covered in CA Final?

CA Final is split into: Group I · Paper 1 — Financial Reporting (Practice · 18 Q), Group I · Paper 2 — Advanced Financial Management (Practice · 18 Q), Group I · Paper 3 — Advanced Auditing, Assurance & Professional Ethics (Practice · 18 Q), Group II · Paper 4 — Direct Tax Laws & International Taxation (Practice · 12 Q), Group II · Paper 5 — Indirect Tax Laws (Practice · 12 Q), Group II · Paper 6 — Integrated Business Solutions (Practice · 14 Q) · multi-disciplinary case study. Each section is timed and weighted separately. The toughest CA tier — ICAI 2024 new scheme. 6 Final-level papers across 2 groups (each 100 marks): Financial Reporting (advanced Ind AS & consolidation), Advanced Financial Management (derivatives, valuation, forex risk), Advanced Auditing & Professional Ethics (Standards on Auditing + ICAI Code of Ethics), Direct Tax & International Taxation (transfer pricing, DTAA, BEPS), Indirect Tax (advanced GST, Customs & FTP), and Integrated Business Solutions (multi-disciplinary case study). Content is Final-level and distinct from CA Inter. Pass: 40% per paper + 50% aggregate per group. · Official language: English & Hindi.

What tools or aids are allowed during CA Final?

On-screen scientific calculator (matches the real exam interface).

Is the CA Final test adaptive?

No — CA Final is a fixed-form (linear) test. Every candidate sees the same number of questions per section.

How many CA Final mock tests does Wrexa Edge offer?

Wrexa Edge generates 50 distinct CA Final variants — each with different question content, not just shuffled options — the first 3 free for everyone and 47 more with Pro. That's 4600 unique practice questions in the real test-day interface.

Is there a free CA Final test series 2026?

Yes. The Wrexa Edge CA Final test series for 2026 gives you 3 free full-length mock tests (50 in total) plus subject-wise and topic-wise tests — instant scoring and detailed analysis, no card required.

Are CA Final previous year question–style papers included?

Every CA Final mock is modelled on the official exam pattern and the style of previous years' papers — the same 92-question structure, sections and marking — so your practice mirrors the real paper you'll sit.

Which is the best free CA Final mock test online?

Wrexa Edge's CA Final mock test replicates the real exam interface, timing and negative marking, with instant score, section-wise analysis and 50 fresh variants — a strong free choice for 2026 preparation.

Can I take the CA Final mock test on mobile?

Yes. CA Final mock tests run in any browser on mobile, tablet or desktop — no app or download needed. Start on your phone and your progress and analytics sync when you sign in.

What is the CA Final syllabus?

The CA Final syllabus maps to its 6 sections: Group I · Paper 1 — Financial Reporting (Practice · 18 Q), Group I · Paper 2 — Advanced Financial Management (Practice · 18 Q), Group I · Paper 3 — Advanced Auditing, Assurance & Professional Ethics (Practice · 18 Q), Group II · Paper 4 — Direct Tax Laws & International Taxation (Practice · 12 Q), Group II · Paper 5 — Indirect Tax Laws (Practice · 12 Q), Group II · Paper 6 — Integrated Business Solutions (Practice · 14 Q) · multi-disciplinary case study. Wrexa Edge's mock tests cover the complete syllabus topic by topic — see the topics-covered breakdown above — so you practise every area at real exam difficulty.

What is the eligibility for CA Final?

Candidates who have passed both groups of CA Intermediate and completed (or are completing) the prescribed articleship/practical training. Wrexa Edge focuses on realistic CA Final practice: 3 free full-length mocks in the exact exam pattern, ready whenever you are.

When is the CA Final exam and how should I prepare?

Official CA Final exam dates are announced by the conducting body for each cycle — check the latest notification for the current schedule. To be ready, follow a phased study plan and take full-length timed mocks; Wrexa Edge gives you 3 free CA Final mocks with instant scoring so you can track your readiness week by week.

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