CA Final Answer Key: Provisional Key, Final Answer Key, Direct Link

CA Final 2026 Suggested Answers

The CA Final 2026 Exam Suggested Answers are officially released by the Institute of Chartered Accountants of India (ICAI) after every exam session. These suggested answers are published on the official BoS Knowledge Portal and help students understand the correct structure, presentation, and content expected in their responses at the CA Final level.The ICAI CA Final Suggested Answers show the exact format, steps, presentation style, and marking logic used in real evaluation- from understanding step-wise marking to learning how much to write to avoiding the most common mistakes that lead to lost marks.Candidates can use the CA Final Suggested Answers to evaluate their performance, understand the ICAI marking scheme, and refine their preparation for future attempts.

CA Final Suggested Answers – January 2026

The ICAI CA Final Suggested Answers for January 2026 have been officially released and are available for download on the official ICAI portal and the Board of Studies (BoS) Knowledge Portal. These answers help students compare their responses with ICAI's recommended solutions and understand how marks are awarded in the CA Final exam.

Here is the paper-wise download table for the CA Final January 2026 Suggested Answers:

Note: These suggested answers are provided for students' reference only. The questions and answers are based on the relevant provisions applicable at the time they were issued and have not been revised or updated to reflect subsequent amendments in legislation or changes to the syllabus. In case of discrepancies between answers in different BoS publications, the solutions provided in the most recent edition of BoS inputs will take precedence.

CA Final Suggested Answers – September 2025

The CA Final Suggested Answers for September 2025 have been officially released by ICAI for all six papers across Group I and Group II. These suggested answers act as a benchmark — they show the style, depth, and format that ICAI expects in solutions, helping students identify strong areas as well as weak links in their preparation.

Here is the paper-wise download table for the CA Final September 2025 Suggested Answers:

How to Download CA Final Suggested Answers?

Candidates can download the CA Final Suggested Answers directly from the official ICAI BoS Knowledge Portal by following these simple steps:

1. Visit the official ICAI website at icai.org
2. Click on the "Students" tab on the homepage
3. Select "BoS Knowledge Portal" from the dropdown menu
4. On the BoS Knowledge Portal page, click on "Suggested Answers" from the left-hand menu. All publications of the Board of Studies including Study Material, Revision Test Papers, Suggested Answers, Mock Test Papers, and previous attempts' question papers are available here in PDF format.
5. Select "CA Final Course" and choose the relevant exam session
6. Download the subject-wise CA Final Suggested Answer PDFs in English or Hindi format as per your preference

Alternatively, candidates can directly access all CA Final Suggested Answers on boslive.icai.org or through the ICAI BoS Mobile App available on Android and iOS.

How to Calculate Marks Using the CA Final Suggested Answers?

Candidates can use the CA Final Suggested Answers to estimate their performance before the official result is declared. Here is how to use them effectively:

• For Objective (MCQ) Section: The MCQ booklet with the respective suggested answers is available on the BoS portal. Students can check the question as per the master set in their respective MCQ booklet.Each correct MCQ carries 1 mark with no negative marking.
• For Subjective Section: Compare your written answers with the ICAI suggested answers to understand step-wise marking- every step gives marks. Even if your final answer is wrong, correctly presented steps can still earn marks.
• For Paper 6- Integrated Business Solutions: This is an open-book case study paper of 4 hours duration. Evaluate your case analysis, recommendations, and working notes against the ICAI suggested approach.
• Passing Criteria: Ensure you have scored at least 40% in each paper (minimum 40 out of 100) and 50% aggregate in the group (minimum 150 out of 300) to qualify.
• Exemption Rule: Scoring 60% or more in any paper grants an exemption for that paper for up to the next three subsequent exam sessions.