Open Book Test Yourself: The Smart Way to Revise Standards, Laws, and Provisions Without Cramming
Let’s be real—trying to “memorize” Standards on Auditing, Accounting Standards, Ind AS, tax provisions, or company law word-for-word is not just painful… it’s often pointless. You read it once, twice… and by the third time, it feels like you’re reading gibberish.
So how do you actually revise this stuff in a way that sticks?
Here’s where the idea of “Open Book Testing Yourself” comes in. No, we don’t mean copying answers from your notes. We’re talking about intentionally using your materials to test your understanding, not your memory.
Let’s break it down.
What is “Open Book Test Yourself”?
Think of it like a self-created mock test—but instead of trying to answer everything from memory, you allow yourself to refer to the material when stuck. It’s not cheating; it’s smart revision. It trains your brain to know:
- Where the law/standard is written,
- What it actually says, and
- How to apply it to questions or practical scenarios.
Why This Works (Especially for Standards, Law & Theory)
- You stop rote learning and start understanding.
- You reduce fear of forgetting exact sections or clauses.
- You develop the habit of linking concepts with application.
- It mimics real-world problem-solving – where professionals refer to books, bare acts, and manuals.
How to Do It (Step-by-Step)
1. Pick a Topic/Chapter
Example: SA 230 – Audit Documentation or Section 185 of Companies Act.
2. Create Questions (or Use Past Year/MCQs)
Even 5–7 questions are enough. Mix theoretical and application-based ones.
3. Attempt the Question WITHOUT Memorizing
Try answering. If you get stuck, open your material and look it up. But don’t copy blindly. Understand what you’re reading and then answer in your words.
4. Write or Speak the Answer
Preferably write it down. If not, speak it aloud. This is active recall + reinforcement.
5. Mark What You Had to Refer
If you had to look up something, highlight or mark it. That’s your weak spot – revise that later.
Example
Let’s say you’re revising Sec 44ADA of Income Tax Act.
Q: Can a company claim presumptive income under 44ADA?
You don’t remember? Good. Now open your notes or bare act → you’ll find it’s only for individuals, HUFs, and partnerships (excluding LLPs). Now write the answer in your words. That will stay 10x longer in your head than just passively reading.
When Should You Do This?
- During second or third revision phase.
- For standards and provisions that are dense or similar-sounding.
- When you’re bored of passive reading but still need to revise.
Bonus Tip: Create a “Cheat Sheet Log”
Each time you “open book” and learn something new or tricky, note it down on a single sheet or page. This becomes your quick revision sheet just before exams.
Final Thoughts
Don’t force your brain to be a storage device. It’s better to train it to retrieve, apply, and understand.
So the next time you’re stuck while revising SA 500, GST exemptions, or Sec 149 of Companies Act—don’t panic. Open the book. Learn it properly. Then test yourself again without looking. That’s real learning.
Studying smart isn’t about mugging up. It’s about knowing where to look, how to think, and how to recall under pressure.
So go ahead—give “Open Book Test Yourself” a shot. Your future CA-self will thank you.
Join 10,000+ CA Students using our Test Series to study smarter and create your own academic brand. Structured tests with detailed feedback.