Any person who has passed both the groups of IPCC and enrolled for Final Course can take up the final examinations during the last 6 months of articleship.

Final Consists of 8 Subjects

Group – I consists of four subjects and

Group – II of four subjects.

A passing grade in Final is awarded if the candidate obtains 40% in each subject (maximium marks in a subject: 100%) and an aggregate of 50% in each group. Benefit of set-off is also available if the candidate appears for both groups together and obtains 50% collectively in both groups, even if he fails to obtain an aggregate of 50% in each group independently.