CA Final Paper 6: ICAI gives 40:60 weightage to MCQs, descriptive questions

The ICAI CA Final Integrated Business Solutions paper will have five case studies carrying 25 marks each. Of which students will have to attempt four.

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ICAI CA Final paper 6 assessment criteria and paper pattern as per new scheme announced. (Image: Freepik)

Anu Parthiban | January 15, 2024 | 11:53 AM IST

NEW DELHI: The Institute of Chartered Accountants of India (ICAI) has announced the assessment criteria and exam duration for CA Final paper 6. Under the new scheme of education and training, CA Final paper 6 - Integrated Business Solutions exam will be open book and case-study based.

The council has decided that the duration of the examination of this paper would continue to be four hours. As per the assessment criteria, 40% weightage will be given to multiple-choice questions (MCQs) and 60% for descriptive questions in each case study of 25 marks. “Accordingly, there will be five case studies of 25 marks each out of which students will be required to attempt any four,” it said. This paper will be conducted for a total of 100 marks

The CA Final paper 6 Integrated Business Solutions was introduced under the new scheme. The exam for this subject is conducted to “analyse and integrate the concepts, principles and provisions of accounting, auditing, taxation, corporate laws, finance and business strategy and management to address issues in practical case scenarios”.

Integrated Business Solutions will test students’ knowledge in financial reporting, advanced financial management, advanced auditing, assurance and professional ethics, direct tax laws and international taxation, indirect tax laws, corporate and economic laws and strategic cost and performance management.

The ICAI has formulated the ‘New Scheme of Education and Training’ in lines with International Education Standards and National Education Policy, 2020 (NEP 2020).

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