No one can actually tell what they will do but here are a few things that a very renowned lecturer told me.
CA results are variable but in five attempts there would be atleast one attempt where papers would be checked a bit easily for good passout percentage.
What they do in that attempt is that they give marks for the correct process. But when the results are tight it becomes important that you try to get your answers right. If your mistake is conceptual you would not get anything but if you commit calculation error you might some marks.
That's why there are two types of startegy in the mind of students:
1)To solve 100 marks paper.
2)To solve correctly.
In IPCC you might go with 1st strategy but in CA Final you have to, at the least try to follow both strategies.
Keep presentation good and sufficient. The primary goal of a student should be to be as close to suggested answer as possible.
Ask this question to yourself, "What will you prefer - a right answer or a wrong answer. You should try to keep the work of paper checker to small amounts.