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Free CA Final MCQs, with ICAI’s answer keys

2,814 MCQs across 7 papers: case scenario MCQs from ICAI's past exams, RTPs, MTPs, study material and case scenario booklet. Every one has ICAI’s answer key and a link to the ICAI page. Practise by paper or chapter, run a timed sprint, or take the daily challenge.

Start practising CA Inter MCQs

Counted from the question bank on 2 November 2026. Questions where ICAI printed no correct option are left out.

MCQs by paper

PaperMCQsChapters
Financial Reporting G140439Practise
Advanced Financial Management G134114Practise
Advanced Auditing, Assurance and Professional Ethics G143420Practise
Direct Tax Laws and International Taxation G240152Practise
Indirect Tax Laws G239326Practise
Integrated Business Solutions G24630Practise
Corporate and Economic Laws (Set A) G237818Practise

CA Final Financial Reporting MCQs

Group 1. 404 MCQs, 98 case scenarios, across 39 chapters. The chapters with the most:

  • Ind AS 115 (100 MCQs)
  • Ind AS 109 (88 MCQs)
  • Ind AS 16 (61 MCQs)
  • Ind AS 12 (55 MCQs)
  • Ind AS 103 (54 MCQs)

One of ICAI’s questions · ICAI Exam Nov 2024 Q6

When should the government grant be recognized by an entity according to Ind AS 20?

  1. (A) As soon as the grant is offered by the government
  2. (B) Once the entity fulfills the conditions attached to the grant
  3. (C) When there is reasonable assurance that the entity will comply with the conditions and receive the grants
  4. (D) After entity has received the grants
Show ICAI’s answer

(C) When there is reasonable assurance that the entity will comply with the conditions and receive the grants

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Practise Financial Reporting MCQs · Financial Reporting: chapter weightage

CA Final Advanced Financial Management MCQs

Group 1. 341 MCQs, 97 case scenarios, across 14 chapters. The chapters with the most:

  • Security Valuation (61 MCQs)
  • Derivatives Analysis and Valuation (46 MCQs)
  • Portfolio Management (44 MCQs)
  • Foreign Exchange Exposure and Risk Management (42 MCQs)
  • Mergers, Acquisitions and Corporate Restructuring (34 MCQs)

Practise Advanced Financial Management MCQs · Advanced Financial Management: chapter weightage

CA Final Advanced Auditing, Assurance and Professional Ethics MCQs

Group 1. 434 MCQs, 95 case scenarios, across 20 chapters. The chapters with the most:

  • Reporting (104 MCQs)
  • Professional Ethics & Liabilities of Auditors (83 MCQs)
  • Special Features of Audit of Banks & Non-Banking Financial Companies (66 MCQs)
  • General Auditing Principles and Auditors Responsibilities (40 MCQs)
  • Audit Evidence (39 MCQs)

One of ICAI’s questions · ICAI Exam Sep 2025 Q15

CA X is the engagement partner of Good Work Ltd. since last 5 years. Since he is familiar with the working of the company, they have approached CA X to perform various other assignments for them. Which assignment out of the below can be accepted by CA X as per the recent decisions of the Ethical Standards Board?

  1. (A) To prepare compilation of financial information.
  2. (B) To act as Authorized Representative for their foreign customer.
  3. (C) To represent the company as Trademark Attorney.
  4. (D) To act as a non-executive director in its Joint Venture company.
Show ICAI’s answer

(B) To act as Authorized Representative for their foreign customer.

Open the ICAI page

Practise Advanced Auditing, Assurance and Professional Ethics MCQs · Advanced Auditing, Assurance and Professional Ethics: chapter weightage

CA Final Direct Tax Laws and International Taxation MCQs

Group 2. 401 MCQs, 90 case scenarios, across 52 chapters. The chapters with the most:

  • Non Resident Taxation (53 MCQs)
  • Assessment of Trusts and Institutions, Political Parties and Other Special Entities (44 MCQs)
  • Profits and Gains of Business or Profession (29 MCQs)
  • Provisions to Counteract Unethical Tax Practices (26 MCQs)
  • Transfer Pricing (24 MCQs)

One of ICAI’s questions · ICAI MTP Nov 2026 (Series I) Q18

What is the tax treatment of ₹2.50 crores earned as rental income from real estate assets owned directly by it in the hands of REIT.

  1. (A) The rental income is taxable at the maximum marginal rate in the hands of the business trust and exempt in the hands of unit holders.
  2. (B) The rental income is exempt in the hands of the REIT under section 10(23FCA).
  3. (C) The rental income is taxable at 20% in the hands of the REIT.
  4. (D) The rental income is exempt both in the hands of the REIT and unit holders and no TDS is applicable.
Show ICAI’s answer

(B) The rental income is exempt in the hands of the REIT under section 10(23FCA).

Open the ICAI page

Practise Direct Tax Laws and International Taxation MCQs · Direct Tax Laws and International Taxation: chapter weightage

CA Final Indirect Tax Laws MCQs

Group 2. 393 MCQs, 97 case scenarios, across 26 chapters. The chapters with the most:

  • Input Tax Credit (114 MCQs)
  • Charge of GST (77 MCQs)
  • Supply under GST (74 MCQs)
  • Value of Supply (65 MCQs)
  • Registration (25 MCQs)

One of ICAI’s questions · ICAI MTP Nov 2026 (Series I) Q23

M/s Sunrise Traders is an importer eligible to avail the facility of deferred payment of import duty under section 47 of the Customs Act, 1962. The due dates for payment of deferred import duty, in respect of the Bills of Entry returned for payment on 10th April and 8th March are _________ and ____________:

  1. (A) 16th April; 16th March
  2. (B) 1st May; 31st March
  3. (C) 16th April; 31st March
  4. (D) 1st May; 16th March
Show ICAI’s answer

(B) 1st May; 31st March

Open the ICAI page

Practise Indirect Tax Laws MCQs · Indirect Tax Laws: chapter weightage

CA Final Integrated Business Solutions MCQs

Group 2. 463 MCQs, 107 case scenarios, across 0 chapters. The chapters with the most:

    Practise Integrated Business Solutions MCQs · Integrated Business Solutions: chapter weightage

    CA Final Corporate and Economic Laws (Set A) MCQs

    Group 2. 378 MCQs, 65 case scenarios, across 18 chapters. The chapters with the most:

    • Compromises, Arrangements and Amalgamations (63 MCQs)
    • Meetings of Board and its Powers (58 MCQs)
    • Appointment and Qualifications of Directors (51 MCQs)
    • Miscellaneous Provisions (40 MCQs)
    • The Foreign Exchange Management Act, 1999 (35 MCQs)

    One of ICAI’s questions · ICAI Study Material (Set A) Company Law Ch 10 Test Your Knowledge Q1

    The nomenclature MCA21 reflects -------------

    1. (A) that the portal contains 21 e-Forms to be filed electronically by a company during any financial year.
    2. (B) that it is linked with Section 21 of the Companies Act, 2013.
    3. (C) that MCA is capable of fulfilling the aspirations of its stakeholders in the 21st century.
    4. (D) that it contains 21 standardised features.
    Show ICAI’s answer

    (C) that MCA is capable of fulfilling the aspirations of its stakeholders in the 21st century.

    Practise Corporate and Economic Laws (Set A) MCQs

    Questions students ask

    Are these ICAI’s own questions and answers?

    Yes. Every question is ICAI’s, from its past exams, RTPs, MTPs, study material, the case scenario booklet, with ICAI’s answer key. Each one names its source and links to the ICAI page. Where ICAI printed no correct option, the question is left out.

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    Can I practise one chapter?

    Yes. Practice takes any paper or chapter, 5, 10 or 15 at a time: questions you have not seen come first, then the ones you got wrong. The Exam Sprint times a whole MCQ section; the Daily Challenge is one case a day for your group, the same for everyone.