CA Final 2021 (Postponed): Application Form, Eligibility Criteria

CA Final 2021 Exam Status

Candidates can check important information of CA Final 2021 form given below table:

Latest Updates:

• CA Final 2021 Application Form window has reopened from 04 May 2021 till 06 May 2021. Candidates can apply here---Apply Now.
• Authority has postponed the CA Final May 2021 exam due to the ongoing situation of COVID-19.
• CA Final 2021 was conducted on 21, 23, 25, and 28 May 2021 for group I.
• CA Final 2021 was conducted on 30 May, 1,3,5 June 2021 for Group II.
• CA Final 2021 Application Form has been ended on 13 April 2021.
• CA Final 2021 Application Form submission with late fees can be done by 16 April 2021.

CA Final 2021 Important Dates

 Check the table given below to check the important dates and events related to CA Final 2021.

CA Final 2021 Application Form

The application for CA Final has been released and will be ended on 13 April 2021 in the online mode at icaiexam.icai.org. Before filling the CA Final 2021 Application Form, the candidates can check the following details below in the given points:

• After the registration, the candidates are required to log in.
• Fill in the details in the form, such as personal details, contact details, address details.
• Upload the scanned images of the photograph and signature in the prescribed format.
• Pay the application fee.
• The form should be complete in all sense.
• After filling the form, the candidates can preview and see if any information has errors or not.

CA Final 2021 Application Fee

After going through the form, the candidates are required to pay the application fee.

CA Final 2021 OPT-OUT Scheme

•  The candidate is currently Covid Positive or has symptoms of being covid positive during this period of examination.
• Any of the family members or roommates with whom the candidate lives are Covid Positive during this examination period.
• The candidate lives in an area that comes under the containment zone as declared by the Government of India during this examination period.

• Candidates who opt out in the middle of an examination will have to re-appear the entire exam again.
• Candidates who opt out after completing one examination(i.e., Group 1 ) will only have to reappear the second examination(i.e., Group 2)

CA Final 2021 Eligibility Criteria

Following are the important points regarding CA Final 2021 Eligibility Criteria.

• There is no age restriction to apply for CA Final 2021.
• Candidates must have registered with the Board of Studies (BOS).
• Candidates must have passed CA Intermediate 2021.

CA Final 2021 Exam Pattern

The above table shows the exam pattern of Group 1.

CA Final 2021 Syllabus

• Accounting Standards and Guidance Notes on several accounting aspects
• Corporate Financial Reporting – Their problems and issues
• Financial Reporting by Mutual funds, Non-banking finance companies, Merchant bankers, Stock and commodity market intermediaries
• Accounting for Corporate Re – Structuring
• Consolidated Financial Statements of Group Companies
• Concept of a Group, purposes of consolidated financial statements, minority interest, Goodwill 
• Consolidation procedures – Minority interests, Goodwill, Treatment of pre-acquisition, and post-acquisition profit.
• Accounting and reporting of financial instruments
• Share-based payments
• Valuation
• Developments in Financial Reporting

• Financial Policy and Corporate Strategy
• Project Planning and Capital Budgeting
• Dividend decision
• Security Analysis
• Portfolio Theory and Asset Pricing
• Financial Services in India
• Money Market Operations
• Mergers, Acquisitions, and Restructuring

• Audit Strategy, Planning, and Programming
• Risk Assessment and Internal Control
• Special Audit Techniques
• Audit of Limited Companies
• Rights, duties, and liabilities of auditors, third party liability
• Cost Audit
• Investigation and Due Diligence
• Concept of Peer Review
• Audit under Fiscal Laws
• Professional Ethics

• The Companies Act, 2013 and rules framed under it
• Interpretation of Statutes, Deeds, and Documents
• Insolvency and Bankruptcy Code 2016 – Covering Important Definitions, Corporate Insolvency Resolution Process, and Liquidation Process
• Corporate secretarial Practice – Drafting of Resolution, Minutes, Notice, and Reports

• Cost Management
• Pricing Decisions
• Cost Volume Profit Analysis
• Budgets and Budgetary Control
• Transfer Pricing
• Cost Management in the Service Sector
• Uniform Costing and Inter-Firm Comparison
• Financial DEcision Modelling

• Information Systems Concepts
• Concepts of Governance and Management of Information Systems
• Emerging Technology
• Auditing & Information Systems
• Protection of Information Systems
• Information Technology and Regulatory Issues

CA Final 2021 Admit Card

The vital information regarding the CA Final Admit Card 2021 is given below. 

• Candidates are advised to take at least two printouts of the admit card.
• Admit cards should be kept carefully throughout the admission process.
• Applicants should also take valid ID proof to the exam center for verification. 
• A student will not be given entry to the exam hall if he/she doesn’t possess the admit card.

CA Final 2021 Result

The CA Final result will be declared on the official website. The detailed information regarding CA Final 2021 is given below:

• The candidates can check their results on the official website.
• To check the result online, the aspirants will require to enter their Login details, mainly their Roll Number and Pin Number or Registration Number.
• Other than the official website, the aspirant can also get their result at their registered email id and SMS.
• To get the result at the email id, the applicant needs to register online at the official website of ICAI.
• Along with the result, the candidates can also check the merit list for the CA exam online by entering their Roll Number/ Registration Number.

CA Final 2021 Cut-Off

This Cut off of the CA Final is based on the previous year's examination. The minimum qualifying marks that the aspirant will have to match to qualify for the CA Final 2021 Examination are cut off. The minimum marks which candidates have to meet to clear the examination are given below:

• A candidate must have secured an aggregate of 50% in the examination.
• The score of the candidates should be above 40% in total in each of the sections.

CA Final Exam Centers

Check the list of test centers for CA Final 2021 below in the given table:

CA Final exam conducting cities- Overseas

• Muscat
• Abu Dhabi
• Kathmandu
• Dubai
• Doha

CA Final 2021 Highlights

Below given are the main or vital points of the CA Final exam:

About ICAI

The Institute of Chartered Accountants of India (ICAI) is the national accounting body of India. It got established in July 1949.  ICAI is the second largest professional Accounting & Finance body in the world. It is basically responsible for checking if the companies follow the accounting principles set by it or not. It works hand-in-hand with India's Reserve Bank of India, Securities, and Exchange Board of India. Its president is Prafulla Chhajed.