CA Final Previous Year Question Papers: Download Latest ICAI PDFs
Preparing for CA Final is not just about completing the syllabus. At this level, the real challenge is understanding how ICAI converts concepts into examination questions. You may read Financial Reporting, practice Advanced Financial Management, revise Audit or learn Tax provisions repeatedly, but unless you see how those concepts have been tested in actual examinations, preparation can remain incomplete.
This is where CA Final Previous Year Question Papers become extremely valuable.
Previous year papers help you understand the language of ICAI, identify recurring concepts, improve answer-writing, practise case-based questions and evaluate whether your preparation is actually exam-ready. They also give you a realistic idea of the difficulty level and the kind of application expected at the Final level.
In this guide, you will find the latest CA Final Previous Year Question Papers, including official ICAI PDFs for May 2026, January 2026, September 2025, May 2025 and November 2024. You can also learn how to use these papers effectively instead of simply solving them for the sake of completion.
Important: The links below point to question papers hosted on official ICAI resources. For the latest available papers, students should always cross-check the official ICAI question-paper page because new examination attempts are added as they become available.
CA Final Previous Year Question Papers – Latest Attempts
Under the current New Scheme, CA Final consists of six papers divided into two groups. ICAI’s current question-paper page lists the following subjects for the latest attempts.
| Group | Paper | Subject |
| Group I | Paper 1 | Financial Reporting |
| Group I | Paper 2 | Advanced Financial Management |
| Group I | Paper 3 | Advanced Auditing, Assurance and Professional Ethics |
| Group II | Paper 4 | Direct Tax Laws & International Taxation |
| Group II | Paper 5 | Indirect Tax Laws |
| Group II | Paper 6 | Integrated Business Solutions (Multidisciplinary Case Study with Strategic Management) |
For convenience, students can access the complete collection through the Official ICAI CA Final Question Papers page.
CA Final Question Papers May 2026
The May 2026 CA Final question papers are among the most relevant papers for students preparing under the current scheme. They provide a recent picture of how ICAI framed questions across all six subjects.
Group I – May 2026
| Paper | Subject | Official Question Paper |
| Paper 1 | Financial Reporting | Download May 2026 Financial Reporting Paper |
| Paper 2 | Advanced Financial Management | Download May 2026 Advanced Financial Management Paper |
| Paper 3 | Advanced Auditing, Assurance and Professional Ethics | Download May 2026 Advanced Auditing Paper |
Group II – May 2026
| Paper | Subject | Official Question Paper |
| Paper 4 | Direct Tax Laws & International Taxation | Download May 2026 Direct Tax Paper |
| Paper 5 | Indirect Tax Laws | Download May 2026 Indirect Tax Paper |
| Paper 6 | Integrated Business Solutions | Download May 2026 IBS Paper |
Preparation tip: Do not simply read these papers. Attempt them under exam conditions after completing the relevant syllabus.
CA Final Question Papers January 2026
January 2026 papers are also highly useful because they represent another recent examination cycle under the New Scheme.
Group I – January 2026
| Paper | Subject | Official Question Paper |
| Paper 1 | Financial Reporting | Download January 2026 Financial Reporting Paper |
| Paper 2 | Advanced Financial Management | Download January 2026 Advanced Financial Management Paper |
| Paper 3 | Advanced Auditing, Assurance and Professional Ethics | Download January 2026 Advanced Auditing Paper |
Group II – January 2026
| Paper | Subject | Official Question Paper |
| Paper 4 | Direct Tax Laws & International Taxation | Download January 2026 Direct Tax Paper |
| Paper 5 | Indirect Tax Laws | Download January 2026 Indirect Tax Paper |
| Paper 6 | Integrated Business Solutions | Download January 2026 IBS Paper |
When solving January 2026 papers, pay special attention to the structure of questions, working notes, assumptions, case-study requirements and the level of application expected.
CA Final Question Papers September 2025
The September 2025 attempt is another important reference point for understanding recent ICAI question trends.
Group I – September 2025
| Paper | Subject | Official Question Paper |
| Paper 1 | Financial Reporting | Download September 2025 Financial Reporting Paper |
| Paper 2 | Advanced Financial Management | Download September 2025 Advanced Financial Management Paper |
| Paper 3 | Advanced Auditing, Assurance and Professional Ethics | Download September 2025 Advanced Auditing Paper |
Group II – September 2025
| Paper | Subject | Official Question Paper |
| Paper 4 | Direct Tax Laws & International Taxation | Download September 2025 Direct Tax Paper |
| Paper 5 | Indirect Tax Laws | Download September 2025 Indirect Tax Paper |
| Paper 6 | Integrated Business Solutions | Download September 2025 IBS Paper |
These papers are particularly useful when you want to compare how similar concepts were presented across different attempts.
CA Final Question Papers May 2025
May 2025 papers should also be part of your CA Final PYQ practice set.
| Paper | Subject | Official Question Paper |
| Paper 1 | Financial Reporting | Download May 2025 Financial Reporting Paper |
| Paper 2 | Advanced Financial Management | Download May 2025 Advanced Financial Management Paper |
| Paper 3 | Advanced Auditing, Assurance and Professional Ethics | Download May 2025 Advanced Auditing Paper |
| Paper 4 | Direct Tax Laws & International Taxation | Download May 2025 Direct Tax Paper |
| Paper 5 | Indirect Tax Laws | Download May 2025 Indirect Tax Paper |
| Paper 6 | Integrated Business Solutions | Download May 2025 IBS Paper |
CA Final Question Papers November 2024
November 2024 is an important older attempt to include in your practice because it gives you another reference point for comparing questions across attempts.
| Paper | Subject | Official Question Paper |
| Paper 1 | Financial Reporting | Download November 2024 Financial Reporting Paper |
| Paper 2 | Advanced Financial Management | Download November 2024 Advanced Financial Management Paper |
| Paper 3 | Advanced Auditing, Assurance and Professional Ethics | Download November 2024 Advanced Auditing Paper |
| Paper 4 | Direct Tax Laws & International Taxation | Download November 2024 Direct Tax Paper |
| Paper 5 | Indirect Tax Laws | Download November 2024 Indirect Tax Paper |
| Paper 6 | Integrated Business Solutions | Download November 2024 Integrated Business Solutions Paper |
How Many CA Final Previous Year Papers Should You Solve?
A common mistake is believing that solving as many papers as possible automatically guarantees better preparation.
It does not.
Quality matters more than quantity.
For each subject, try to solve at least the latest four to five available attempts properly. If you have enough time, go further back and identify recurring concepts.
A practical target could look like this:
| Preparation Stage | PYQ Target |
| First revision | Read and analyse 2–3 papers |
| Second revision | Solve 3–4 papers |
| Final revision | Attempt latest 2–3 papers under exam conditions |
| Strong preparation | Analyse 5+ attempts subject-wise |
Do not count a paper as “solved” if you only looked at its questions and then checked the solution.
Real practice means writing, calculating, analysing and reviewing.
Why Are CA Final Previous Year Question Papers So Important?
1. They Show You ICAI’s Question Style
Textbooks teach concepts. Previous year papers show you how those concepts can appear in the examination.
This difference becomes extremely important at CA Final.
A chapter may appear straightforward while studying, but the actual examination can combine multiple concepts into one practical problem or case-based question.
2. They Improve Answer Writing
At Final level, knowing the answer is only one part of the job.
You also need to present it properly.
PYQs help you practise:
- Working notes
- Calculations
- Legal provisions
- Professional language
- Logical conclusions
- Assumptions
- Case-based analysis
- Proper presentation
For theory-heavy subjects, presentation becomes especially important.
3. They Help Identify Important Areas
You should never assume that a topic is important simply because someone says it is.
Look at actual papers.
When you analyse several attempts, you may notice that certain concepts repeatedly receive attention, although the exact question may change.
That does not mean you should skip the rest of the syllabus. Instead, it helps you understand where deeper practice is required.
Subject-Wise Strategy for CA Final PYQs
Financial Reporting
Financial Reporting requires both conceptual clarity and numerical practice.
While solving previous year papers, focus on:
- Accounting Standards
- Ind AS-based adjustments
- Consolidation
- Financial statement preparation
- Practical adjustments
- Presentation of workings
Do not immediately look at the solution after getting stuck. Give yourself enough time to think through the adjustment.
Advanced Financial Management
AFM is a subject where repeated practice can make a major difference.
Use PYQs to improve:
- Formula recall
- Calculation speed
- Interpretation
- Step-wise presentation
- Working notes
- Financial decision-making
After every paper, create a small list of formulas or concepts where you lost marks.
Advanced Auditing, Assurance and Professional Ethics
Audit requires more than memorising paragraphs.
When analysing PYQs, observe how ICAI frames practical situations and expects students to apply auditing concepts.
Focus on:
- Keywords
- Standards
- Professional judgement
- Case-based questions
- Reporting requirements
- Ethical considerations
After solving a question, compare your answer with the suggested answer and ask yourself: Did I actually address the requirement of the question?
Direct Tax Laws & International Taxation
Tax preparation changes with applicable amendments and provisions, so PYQs should never be used in isolation.
Use previous papers to understand question framing and combine them with the applicable study material, amendments and other ICAI material for your examination attempt.
A useful approach is:
Concept → Provision → Example → PYQ → Revision
Indirect Tax Laws
For GST and related areas, previous year papers help you understand how provisions are converted into practical situations.
Pay attention to:
- Computation-based questions
- Legal provisions
- Input tax credit
- Supply-related concepts
- Registration
- Time and value of supply
- Practical case scenarios
Always verify the applicability of provisions for your target examination.
Integrated Business Solutions
Paper 6 deserves a different approach because it is built around an integrated, multidisciplinary case-study format with Strategic Management. ICAI lists it as Integrated Business Solutions (Multidisciplinary Case Study with Strategic Management).
Here, simply memorising answers from old papers is not enough.
Instead, practise:
- Reading the case carefully.
- Identifying the issue.
- Connecting the relevant concepts.
- Eliminating irrelevant information.
- Structuring your response logically.
- Managing time across the case.
The objective should be to learn how to think through the case, not memorise the previous answer.
CA Final PYQs vs RTPs vs MTPs
Students often get confused about what to prioritise.
The simple answer is: use all three, but for different purposes.
| Resource | Main Purpose |
| Previous Year Papers | Understand actual examination trends |
| RTP | Practise revision and updated concepts |
| MTP | Simulate examination practice |
| Suggested Answers | Understand expected presentation |
| Study Material | Build conceptual foundation |
ICAI itself encourages students to use previous examination questions along with RTPs, MTPs and Suggested Answers as part of exam preparation.
A good preparation cycle is:
Study Material → Revision → PYQs → RTP → MTP → Analysis
How to Use CA Final Previous Year Papers Effectively
Simply downloading PDFs will not improve your preparation.
Follow this process instead.
Step 1: Complete the Relevant Portion
Do not wait until your entire syllabus is complete.
Once a chapter or group of chapters is revised, start solving related PYQs.
Step 2: Attempt Without Looking at the Solution
Give yourself a fixed amount of time.
Treat the question as if you are sitting in the actual examination.
Step 3: Check Your Answer
Compare your response with the official or reliable suggested answer.
Look for missing concepts, calculation mistakes and presentation issues.
Step 4: Record Your Mistakes
Maintain a simple PYQ error notebook.
For example:
| Mistake Type | Example |
| Conceptual | Wrong accounting treatment |
| Calculation | Formula/application error |
| Presentation | Missing working note |
| Theory | Provision not properly explained |
| Time | Could not complete question |
Step 5: Reattempt Weak Questions
This is where the real improvement happens.
A question you got wrong today can become one of your strongest questions after proper analysis and reattempt.
Where Can You Find Official CA Final Question Papers?
The safest source is the ICAI website.
ICAI maintains a dedicated page for question papers under the New Scheme, where students can access papers from recent attempts. The current page lists May 2026, January 2026, September 2025, May 2025, November 2024 and May 2024.
You can access the official ICAI CA Final Question Papers repository directly.
Students should also use the ICAI Final Course Suggested Answers page for answer-writing analysis. The current Suggested Answer page includes May 2026, January 2026, September 2025, May 2025, November 2024 and May 2024 attempts.
CA Final Previous Year Papers With Suggested Answers
Question papers become much more useful when combined with suggested answers.
Suppose you solved a five-mark theory question and believe your answer is correct. The suggested answer may reveal that you missed:
- A key provision
- A required conclusion
- A specific terminology
- A working
- An important assumption
- One part of the requirement
This is why students should not only ask, “How many questions did I solve?”
A better question is:
“What did I learn from every question I solved?”
That mindset can make your PYQ practice much more effective.
A 30-Day CA Final PYQ Practice Plan
If you have approximately one month before your examination, you can structure your PYQ practice like this:
| Days | Focus |
| Days 1–5 | Financial Reporting PYQs |
| Days 6–10 | Advanced Financial Management |
| Days 11–15 | Advanced Auditing |
| Days 16–20 | Direct Tax + International Taxation |
| Days 21–24 | Indirect Tax |
| Days 25–27 | Integrated Business Solutions |
| Days 28–30 | Full-paper revision + weak areas |
You can adjust this according to your group and preparation level.
The important thing is to avoid spending the entire month simply solving papers without analysing them.
Attempt → Check → Analyse → Improve → Reattempt
That is the cycle you want.
Common Mistakes Students Make While Solving CA Final PYQs
Mistake 1: Solving Only Repeated Questions
A question may repeat conceptually, but not necessarily word-for-word.
Prepare concepts, not predictions.
Mistake 2: Ignoring Older Papers Completely
Older papers can still help with conceptual practice, although you must check whether the underlying law, syllabus or applicability has changed.
Mistake 3: Using Outdated Tax Answers
Tax laws and applicable provisions can change. Always verify the material applicable to your examination attempt.
Mistake 4: Checking Solutions Too Quickly
If you check the answer after two minutes, you are not really testing yourself.
Mistake 5: Ignoring Presentation
At CA Final, presentation should not be treated as an afterthought.
Mistake 6: Not Analysing Mistakes
Your mistakes are valuable only when you learn from them.
How CA Mentoring Program Can Help in Your Preparation
Preparing for CA Final can sometimes feel overwhelming because there are too many resources, too many revisions and too little time.
At CA Mentoring Program, students can approach preparation with a more structured and focused mindset.
The goal should not be to collect hundreds of PDFs.
The goal should be to understand:
- What to study
- How to revise
- How to practise
- How to analyse performance
- Where marks are being lost
- How to improve before the actual examination
A good mentoring approach can help students turn previous year papers into a proper preparation tool rather than another item on their study checklist.
Final Takeaway
CA Final Previous Year Question Papers are among the most useful resources available to a serious CA Final student.
But their value does not come from simply downloading them.
Their real value comes from how you use them.
Start with the latest papers, practise subject-wise, attempt questions without looking at solutions, analyse your mistakes and compare your answer presentation with the suggested answers. Use PYQs alongside ICAI study material, RTPs and MTPs rather than treating them as a replacement for the syllabus.
Most importantly, do not prepare for CA Final by trying to predict the next question.
Prepare yourself to handle whatever question ICAI asks.
That is the real purpose of solving previous year papers.
