Step-by-Step Plan Using ICAI Study Material for CA Inter Jan 2026 Exam

If you’re preparing for CA Inter, one thing is clear: the ICAI study material for CA Inter is the ultimate guide. Many students waste hours flipping through reference books or online notes, but the truth is, every exam question is based on ICAI modules, illustrations, RTPs, and MTPs. With a structured plan, you can complete the syllabus, revise efficiently, and walk into the exam hall with confidence.

This blog presents a step-by-step CA Inter preparation strategy 2026, helping you use ICAI material smartly, stay disciplined, and manage your time effectively.

Group I

• Paper 1: Advanced Accounting
  
• Paper 2: Corporate and Other Laws
  
• Paper 3: Taxation
  

Group II

• Paper 4: Cost and Management Accounting
  
• Paper 5: Auditing and Ethics
• Paper 6: Financial Management & Strategic Management

ICAI modules may seem bulky at first, but breaking them into manageable weekly and daily targets makes a huge difference. Instead of passively reading, combine module study, examples, and practice questions. This not only builds conceptual clarity but also strengthens exam-writing skills.

Group I

• Advanced Accounting:
  • Week 1: Accounting Standards (AS 1–10) → 1–2 days per AS with illustrations
  • Week 2: Partnership Accounts
  • Week 3: Company Accounts
  • Week 4: Amalgamation, Consolidation, and Special Topics
• Corporate and Other Laws:
  • Start with Company Law basics (incorporation, share capital, management)
  • Cover company meetings, dividend, accounts, and audit provisions
  • Then move to LLP Law and remaining chapters
  • Finish with revision of case studies and past RTP questions
• Taxation:
  • Begin with Income Tax basics: residential status, salary, house property
  • Progress to PGBP, Capital Gains, and Other Sources
  • Cover deductions, TDS, and assessment procedures
  • Allocate a separate week for GST: supply, levy, input tax credit, returns, payments
  • End with full syllabus revision

Group II

• Cost and Management Accounting:
  
  • Week 1: Basic cost concepts and material costing
    
  • Week 2: Labour and overheads
    
  • Week 3: Marginal costing, standard costing, and variance analysis
    
  • Week 4: Budgeting, contract costing, job/batch costing
    
  • Week 5: Integrated revision and past questions
    
• Auditing and Ethics:
  
  • Week 1: Audit objectives, strategy, and documentation
    
  • Week 2: Risk assessment, internal control, audit sampling
    
  • Week 3: Audit of financial statements (cash, inventory, fixed assets)
    
  • Week 4: Company audit, audit report, professional ethics
    
  • Week 5: RTPs, MTPs, and case study practice
    
• Financial Management & Strategic Management:
  
  • Week 1: Time value of money and capital budgeting
    
  • Week 2: Cost of capital, capital structure, and leverage
    
  • Week 3: Working capital management and dividend decisions
    
  • Week 4: Strategic management concepts, implementation, evaluation, case studies
  • Week 5: Complete revision

Breaking modules this way ensures consistent syllabus coverage, while practicing application and exam writing from day one.

RTPs and MTPs are not optional; they are essential for exam success.

• RTPs: Highlight amendments and recurring topics
  
• MTPs: Practice under exam-like conditions to improve speed, accuracy, and presentation
  

Start solving RTPs from September 2025. Attempt one MTP every 10–15 days. By exam time, you’ll be familiar with ICAI’s pattern, reducing anxiety and boosting confidence.

In CA Inter, it’s not enough to just read and remember what really helps is understanding the logic. In Accounting and Costing, know the reason behind every adjustment or calculation, so even if the question is twisted, you won’t get stuck. For Law, focus on grasping the meaning of sections and how they apply in real-life cases instead of cramming. The examples in ICAI study material are golden most exam questions are built around them. Strong concepts make revision easier and give you the confidence to face unexpected questions.

Given the extensive nature of ICAI modules, creating summary notes can be a lifesaver during last-minute revision. Quick reference notes for accounting standards, law sections, and financial formulas allow you to revise efficiently without flipping through large volumes. Additionally, maintaining a “mistake notebook” helps track repeated errors and ensures you do not make the same mistakes during the exam. Alongside notes, regularly solving practice questions reinforces learning, improves problem-solving speed, and familiarizes you with ICAI’s style of questioning. Together, notes and practice form a strong foundation for exam readiness.

A balanced routine keeps preparation steady and keeps stress away.:

Daily Routine:

• Morning: Practical subjects (Accounts / Tax / Costing)
  
• Afternoon: Theory subjects (Law / Auditing and Ethics / Strategic Management)
  
• Evening: Revise the day’s topics and practice questions
  

Weekly Routine:

• Monday–Friday: Cover new chapters (2 subjects/day)
  
• Saturday: Revise the week’s topics
• Sunday: Attempt a mock test or past exam paper

The last 90 days before the exam are crucial.

• Month 1: Revise the entire syllabus once, focusing on speed and coverage
  
• Month 2: Solve RTPs, MTPs, and 2–3 past papers per subject
  
• Month 3: Focus on weak areas, amendments, and summary notes. In the last 15 days, only revise essentials
  

Aim to complete at least three full revisions before the exam

Cracking CA Inter in Jan 2026 is not about studying long hours but studying smartly. Stick to the ICAI study material for CA Inter, break it into manageable targets, integrate RTPs & MTPs, and focus on conceptual clarity.

With discipline, consistent revision, and exam-oriented practice, ICAI material alone is enough to help you clear both groups confidently. For structured guidance, doubt resolution, and exam-focused strategies, CAPS Academy can be a valuable companion in your CA Inter journey.