CA Final (ICAI) — Free Online Mock Test
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.
Elite
India
Finance & Professional
92 questions
330 min
50 distinct variants
Start free practice test →
CA Final exam at a glance
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.
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Group I · Paper 1 — Financial Reporting (Practice · 18 Q)
18 questions · 60 minutes · ~200 sec/question
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Group I · Paper 2 — Advanced Financial Management (Practice · 18 Q)
18 questions · 60 minutes · ~200 sec/question
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Group I · Paper 3 — Advanced Auditing, Assurance & Professional Ethics (Practice · 18 Q)
18 questions · 60 minutes · ~200 sec/question
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Group II · Paper 4 — Direct Tax Laws & International Taxation (Practice · 12 Q)
12 questions · 45 minutes · ~225 sec/question
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Group II · Paper 5 — Indirect Tax Laws (Practice · 12 Q)
12 questions · 45 minutes · ~225 sec/question
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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
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)
- FR — Ind AS 109 ECL · 2
- FR — Ind AS 115 Revenue · 2
- FR — Ind AS 116 Leases · 2
- FR — Ind AS 36 Impairment · 1
- FR — Ind AS 21 Foreign Exchange · 1
- FR — Ind AS 102 Share-Based Payment · 1
- FR — Ind AS 108 Operating Segments · 1
- FR — Ind AS 33 Earnings Per Share · 1
Group I · Paper 2 — Advanced Financial Management (Practice · 18 Q)
- AFM — Terminal Value · 2
- AFM — Mergers & Acquisitions · 2
- AFM — Swap Ratio · 2
- AFM — Levered/Unlevered Beta · 2
- AFM — Real Options · 1
- AFM — Securitisation · 1
- AFM — Portfolio Performance · 1
- AFM — Option Pricing (Black-Scholes) · 1
Group I · Paper 3 — Advanced Auditing, Assurance & Professional Ethics (Practice · 18 Q)
- Audit — Fraud Reporting s.143(12) · 2
- Audit — ICAI Code: Fundamental Principles · 2
- Audit — Independence Threats · 2
- Audit — s.144 Prohibited Services · 2
- Audit — Auditor Rotation s.139 · 1
- Audit — Contingent Fees · 1
- Audit — Professional Misconduct · 1
- Audit — SA 600 Using Another Auditor · 1
Group II · Paper 4 — Direct Tax Laws & International Taxation (Practice · 12 Q)
- 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
- DT — Equalisation Levy · 1
Group II · Paper 5 — Indirect Tax Laws (Practice · 12 Q)
- 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
- IDT — Customs: Basic Customs Duty · 1
Group II · Paper 6 — Integrated Business Solutions (Practice · 14 Q) · multi-disciplinary case study
- FR — Ind AS 102 Share-Based Payment · 1
- FR — Ind AS 108 Operating Segments · 1
- FR — Ind AS 33 Earnings Per Share · 1
- FR — Ind AS 103 Business Combinations · 1
- AFM — Terminal Value · 1
- AFM — Mergers & Acquisitions · 1
- AFM — Swap Ratio · 1
- AFM — Levered/Unlevered Beta · 1
Sample CA Final questions
A preview of real practice questions from the Wrexa Edge CA Final bank — the same style, phrasing and difficulty you'll face on test day. Full solutions unlock free inside the mock.
Group I · Paper 1 — Financial Reporting (Practice · 18 Q) · FR — Ind AS 109 ECL
Q1. Ind AS 109 requires impairment of financial assets to be recognised using:
Why: Correct answer: D — The expected credit loss (ECL) model — 12-month or lifetime depending on credit risk. Topic: FR — Ind AS 109 ECL.
Group I · Paper 2 — Advanced Financial Management (Practice · 18 Q) · AFM — Terminal Value
Q2. The terminal value in a two-stage DCF using the Gordon growth model is:
Why: Correct answer: D — FCFF in the first stable year ÷ (WACC − long-term growth rate). Topic: AFM — Terminal Value.
Group I · Paper 3 — Advanced Auditing, Assurance & Professional Ethics (Practice · 18 Q) · Audit — Fraud Reporting s.143(12)
Q3. Under Section 143(12) of the Companies Act, if an auditor suspects an offence of fraud above the prescribed limit, the auditor must:
Why: Correct answer: D — Report it to the Central Government in the prescribed manner. Topic: Audit — Fraud Reporting s.143(12).
Group II · Paper 4 — Direct Tax Laws & International Taxation (Practice · 12 Q) · DT — Transfer Pricing: Methods
Q4. Which of the following is a recognised method to determine the arm's length price?
Why: Correct answer: D — Transactional Net Margin Method (TNMM). Topic: DT — Transfer Pricing: Methods.
Group II · Paper 5 — Indirect Tax Laws (Practice · 12 Q) · IDT — GST Value of Supply s.15
Q5. The value of a taxable supply under Section 15 of the CGST Act is generally:
Why: Correct answer: D — The transaction value — the price actually paid or payable where supplier and recipient are unrelated and price is the sole consideration. Topic: IDT — GST Value of Supply s.15.
Group II · Paper 6 — Integrated Business Solutions (Practice · 14 Q) · multi-disciplinary case study · FR — Ind AS 102 Share-Based Payment
Q6. An equity-settled share-based payment under Ind AS 102 is measured at:
Why: Correct answer: D — The grant-date fair value of the equity instruments, expensed over the vesting period. Topic: FR — Ind AS 102 Share-Based Payment.
These are a handful of the 4600 unique CA Final questions across all 50 Wrexa Edge variants — start a free mock to attempt the full set with instant scoring.
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.
1
Phase 1 — Learn the syllabus
Weeks 1–4
- Work through every section — 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 — from your core study material
- Make short notes and a formula/fact sheet you can revise quickly
- Attempt topic questions right after finishing each area
2
Phase 2 — Practice & sectionals
Weeks 5–8
- Solve previous-year and practice questions section by section
- Time yourself on Group I · Paper 1 — Financial Reporting (Practice · 18 Q) and your weakest areas
- Keep an error log and revisit every mistake weekly
3
Phase 3 — Full-length mocks
Weeks 9–12
- Take full-length CA Final mocks in the real test interface
- Analyse accuracy, time per question and silly mistakes after each mock
- Revise from notes and re-attempt only weak-topic questions
Where CA Final can take you
A strong CA Final result opens up these careers and higher-study paths:
Banking & financial services
Roles across retail and corporate banking, insurance and non-banking financial companies.
Accounting, audit & analysis
Positions in audit, taxation, financial analysis and advisory at firms and corporates.
Professional designation path
A stepping stone toward advanced qualifications and senior finance and consulting roles.
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 10 free full-length CA Final mock tests — with instant scoring, detailed explanations and analytics — plus 40 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 10 free for everyone and 40 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 10 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?
- Eligibility for CA Final — age, qualification and number of attempts — is set by the official conducting body and can change each cycle, so always confirm the current official notification before applying. Wrexa Edge focuses on realistic CA Final practice: 10 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 10 free CA Final mocks with instant scoring so you can track your readiness week by week.
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