Introduction
Preparing for CA Inter is never easy, and one of the biggest questions students face is whether to study both groups together or focus on one at a time. With the new ICAI syllabus 2025, planning becomes even more important. Balancing Group 1 and Group 2 requires the right timetable, consistent revision, and smart use of ICAI study material. This blog will guide you with a practical strategy for the Jan 2026 exams.
Why Students Feel Overloaded with Both Groups
CA Inter students often feel overloaded when attempting both Group 1 and Group 2 together because the syllabus is vast, covering eight papers at once. Balancing practical subjects like Accounts, Tax, and Costing with theory-heavy ones like Law and Audit makes daily preparation tiring. Limited time for revision, the added pressure of mock tests, and long study hours further increase stress. As a result, many students find managing both groups overwhelming, even though clearing them together has clear advantages.
Should You Attempt Both Groups or One?
The first question most CA Inter students ask is whether to attempt both groups or focus on one. The answer depends on a few personal factors such as how much time you have before the exam, whether this is your first attempt or a repeat, and how strong your basics are.
Attempting one group allows more focus and reduces pressure, but it also delays the second group by six months. On the other hand, preparing for both groups together is challenging but gives you the benefit of set-off (adjusting marks between groups), saves time, and even makes you eligible for a rank.
Challenges of Preparing for Both Groups
Balancing both groups is not easy. The syllabus is vast, time is always limited, and you’ll often feel rushed between theory-heavy papers like Law and Auditing and practical ones like Accounts, Tax, and Costing. Another challenge is managing revision cycles covering all eight papers while ensuring nothing is left out.
Preparation Guidelines for Both Groups
Here’s a structured timeline you can follow for the Jan 2026 exams:
- First 3 months: Build concepts directly from ICAI modules. Cover each subject once thoroughly, solving examples and practice questions.
- Next 1–1.5 months: Focus on RTPs, MTPs, and past year papers. This builds exam familiarity and highlights frequently tested areas.
- Last 15–20 days: Quick revision cycles + mock tests under exam conditions. Revise your short notes and avoid starting new topics.
This way, every subject is covered at least three times before the exam.
Subject-Wise Balance Between Group 1 & Group 2
When preparing for both groups, balancing practical and theory papers is crucial. Practical subjects like Advanced Accounting, Cost & Management Accounting, and Taxation require regular practice. Theory subjects like Law, Auditing and Ethics, and Strategic Management demand consistent reading and case law/application practice.
A good approach is the rotation method:
- Pick two practical subjects and one theory subject daily.
- For example: Morning – Accounts, Afternoon – Taxation, Evening – Corporate Law.
This rotation keeps you fresh and ensures that both groups progress simultaneously.
Daily & Weekly Timetable
Daily Routine
| Time | Subject Focus |
|---|---|
| 6:00 – 9:00 AM | Practical Subject (Advanced Accounting / Costing) |
| 9:30 – 12:30 PM | Practical Subject (Taxation / FM & SM) |
| 2:00 – 4:00 PM | Theory Subject (Corporate & Other Laws / Auditing & Ethics) |
| 4:30 – 6:30 PM | Practical Practice (Solve sums / past papers) |
| 7:00 – 9:00 PM | Theory Revision (Law / Audit / SM short notes) |
| 9:30 – 10:30 PM | Quick Recap of the Day / MCQs / RTP Questions |
Weekly Rotation Plan (4–5 Months)
| Day | Morning (Practical) | Afternoon (Practical) | Evening (Theory) |
|---|---|---|---|
| Monday | Advanced Accounting | Taxation (DT) | Corporate Law |
| Tuesday | Cost & Management Accounting | FM & SM (FM part) | Auditing & Ethics |
| Wednesday | Advanced Accounting | Taxation (IDT) | Strategic Management |
| Thursday | Cost & Management Accounting | Taxation (DT+MCQs) | Corporate Law |
| Friday | Advanced Accounting | FM & SM (SM part) | Auditing & Ethics |
| Saturday | Full Revision of Weekly Topics | Practice RTP/MTP Questions | Quick Notes Recap |
| Sunday | Mock Test (Alternate Groups) | Paper Review & Corrections | Light Revision |
Role of Mock Tests & Test Series
Mock tests are non-negotiable if you’re attempting both groups. They:
- Train you to manage 3 hours effectively for each paper
- Improve writing speed and presentation
- Familiarize you with ICAI’s style of questioning
Ideally, write at least 6–8 mock tests before the exam (covering both groups). Review suggested answers to understand presentation and marking patterns.
Benefits of Attempting Both Groups Together
While taking both groups at once can seem challenging, it comes with several key benefits:
- Balance your scores: Strong performance in one group can help offset lower marks in the other.
- Save time: You avoid waiting another six months to clear the remaining group.
- Rank qualification: Only candidates who clear both groups together are eligible for a rank.
If you can commit 4–5 months of dedicated preparation, going for both groups in a single attempt is often the more efficient and strategic choice.
Final Tips for Balancing Both Groups
- Stick to your timetable without constant changes
- Revise at least three times before exams
- ICAI study material, RTPs, and MTPs are more than enough
- Stay consistent and manage stress with short breaks and a healthy routine
Conclusion
Balancing CA Inter Group 1 and Group 2 is tough but entirely possible with the right strategy. Start with ICAI modules, follow a disciplined timetable, practice RTPs and MTPs, and revise consistently. If you stay focused for 4–5 months, both groups can be managed together, giving you the advantage of time, set-off, and even a shot at securing a rank.