11 Critical Takeaways: CA Sept’ 25 Exam vs Past Year Questions (Deep Comparison)
CA Sept’ 25 Exam vs Past Year Questions -An In-Depth, Practical, Trend-Based Analysis for CA Final & Inter Aspirants
The CA September 2025 attempt will be one of the most crucial exam cycles after ICAI’s new scheme stabilised over recent attempts. Students preparing for Sept’ 25 must understand how the question trends, difficulty level, chapter weightage, and examiners’ focus have evolved over the past 4–5 attempts.
This blog provides a deep, researched comparison between CA Sept’ 25 Exam vs Past Year Questions, across all major CA exam subjects.
CA Sept’ 25 Exam vs Past Year Questions:
1. Higher Application-Based Questions Across All Subjects
In the last few examinations, ICAI has clearly shifted towards case-integrated and application-oriented questions, especially in FR, AFM, Audit, and DT.
For Sept’ 25, expect:
- Longer case studies
- Fewer direct theory questions
- More “interpretation + judgement” based answers
This is consistent with ICAI’s move toward professional competence evaluation.
2. Moderate–High Difficulty Pattern to Continue
Since May 2023, ICAI papers have shown:
- Unpredictable mix of easy + tricky questions
- One or two “shockers” per paper
- Difficulty concentrated in specific chapters
Sept’ 25 will likely maintain this balanced-yet-challenging format, especially in Final papers.
3. Weightage Becoming More Evenly Distributed
Earlier attempts showed heavy dependency on 3–4 favourite chapters.
Recent attempts show:
- More uniform distribution of marks
- Even small chapters being tested
- Internal choice covering wider areas
For Sept’ 25, you cannot leave even small chapters.
4. Stronger Focus on ICAI Study Material
Across attempts, questions increasingly come from:
- ICAI Study Material
- ICAI RTPs
- Past Papers
- ICAI’s own examples & illustrations
Sept’ 25 will continue this trend.
Coaching material alone won’t be enough.
5. RTP & MTP Becoming Near-Predictive
In the last 5 attempts, nearly:
- 30–45% of the concepts
- Case formats
- Question style
matched directly from RTP/MTP patterns.
Sept’ 25 aspirants MUST solve:
✓ Last 3 RTPs
✓ Last 5 MTPs
6. Increased Emphasis on Conceptual Presentation
Past year evaluation trends show that ICAI now checks:
- Concept clarity
- Working note justification
- Precise keywords (Audit/DT/IDT)
- Neat structuring of answers
Sept’ 25 paper is expected to reward clarity over length.
7. More Practical Integration in Theory Papers
Audit, SM, and Law (Inter) increasingly include:
- Scenario-based MCQs
- Case-study theory questions
- Practical judgement testing
This shift will continue in September 2025.
8. AFM & FR Showing Higher Complexity
CA Sept’ 25 Exam vs Past Year Questions Comparison with past papers reveals:
- AFM: More multi-chapter integrated questions (Forex + Derivatives + Portfolio)
- FR: Consolidation, FS Analysis, Financial Instruments are consistently heavy
Sept’ 25 will likely have 1–2 high-weightage integrated questions.
9. DT & IDT Moving Towards Real-Law Application
Past papers show ICAI expects:
- Correct legal reasoning
- Section references (not mandatory but helpful)
- Strict interpretation of provisions
- Logical conclusions
Sept’ 25 will likely focus on recent Finance Act amendments and real-life scenarios.
10. Increased MCQ Difficulty (Inter & Final)
Past attempts show:
- More conceptual MCQs
- Fewer direct memory-based MCQs
- Tricky option-based judgement
Expect MCQs to require deeper understanding, not random recall.
11. Time Management Will Be the Real Challenge
The biggest trend since 2022:
- Paper length has increased
- Case-based questions take more time
- Students struggle to finish 100%
Sept’ 25 will reward students who:
- Practice solving full papers
- Write under timed pressure
- Use strategic allocation (first attempt easier parts)
CA Sept’ 25 Exam vs Past Year Questions Trends — SUBJECT-WISE COMPARISON
CA FINAL – CA Sept’ 25 Exam vs Past Year Questions COMPARISON
1. FINANCIAL REPORTING (FR)
Past Attempts (2022–2024):
- Heavy Consolidation (25–30 marks consistently)
- Financial Instruments repeatedly tested
- IND AS interpretation-based questions
- Case-heavy — minimal direct questions
Sept’ 25 Expectation:
- More cross-over integrated questions (Ind AS 109 + Ind AS 32 + Consolidation)
- Higher weightage to presentation-judgement
- FS Analysis problem likely
Verdict: FR is becoming more “ judgement + computation” rather than pure computation.
2. ADVANCED FINANCIAL MANAGEMENT (AFM)
Past Attempts:
- Tricky Forex + Derivatives mixes
- Portfolio + Risk Management compulsory
- Capital structure rarely directly asked
Sept’ 25 Expectation:
- Multi-chapter sets very likely
- One compulsory high-level case set
- Short theory from strategic topics
Verdict: Difficulty will remain unpredictable, but integrative.
3. AUDIT
Past Attempts:
- Strong focus on SA-based case questions
- MCQs were tricky — edge case scenarios
- Corporate Governance repeatedly asked
Sept’ 25 Expectation:
- Longer scenarios (2–3 pages)
- SA case traps
- Internal Audit & Professional Ethics likely
Verdict: High reading + logical reasoning needed.
4. DIRECT TAX (DT)
Past Attempts:
- International Taxation & Transfer Pricing dominating
- Amendments repeatedly tested
- Case laws indirectly asked
Sept’ 25 Expectation:
- Amendment-heavy (Finance Act 2024–25)
- Residency, TDS/TCS, Capital Gains important
- Practical case-based 14–16 mark questions
Verdict: DT will reward accuracy + reasoning.
5. INDIRECT TAX (IDT)
Past Attempts:
- Complicated GST case studies
- Customs theory shorter but tricky
- ITC & Valuation frequently tested
Sept’ 25 Expectation:
- More on cross-border GST, E-Invoicing
- Case studies with multi-step logic
- One tough valuation question likely
Verdict: IDT becoming more logical than memory-based.
CA INTERMEDIATE – CA Sept’ 25 Exam vs Past Year Questions COMPARISON
1. ACCOUNTING & ADVANCED ACCOUNTING
Past Attempts:
- AS-based numericals
- Basic consolidation
- NPO, Partnership adjustments
Sept’ 25 Expectation:
- Cleaner, simpler but application-heavy
- AS interpretation more important
- Internal choices covering wider chapters
Inter Accounting will be moderate but tricky in concepts.
2. AUDIT (INTER)
Past Attempts:
- Theory-heavy
- Direct SA questions
- MCQs medium difficulty
Sept’ 25 Expectation:
- Case-based theory
- MCQs more conceptual
- Focus on basics: Risk, Vouching, Internal Control
Shift from direct memory → applied understanding.
3. TAXATION (DT + GST)
Past Attempts:
- Basic computation questions
- GST had small tricky adjustments
- DT focused on residential status, deductions
Sept’ 25 Expectation:
- More practical scenarios
- Concept-based MCQs
- GST ITC & supply classification important
Moderate difficulty but deeper conceptual testing.
4. COSTING
Past Attempts:
- Theory + practical balanced
- Process costing repeatedly tested
- Marginal costing short questions
Sept’ 25 Expectation:
- Case-style numericals
- Integrated cost problems
- Tight time management needed
Lengthy paper expected.
✔ FINAL VERDICT on CA Sept’ 25 Exam vs Past Year Questions — What Sept’ 25 Aspirants MUST Do
Based on past-year comparison, you must:
✅ Study ICAI Material FIRST
✅ Solve 5 attempts’ PYQs thoroughly
✅ Complete all RTPs & MTPs
✅ Focus on integrated case-style questions
✅ Solve at least 10 full test papers
✅ Improve presentation, not just accuracy
FAQs on CA Sept’ 25 Exam vs Past Year Questions :
1. How should I prepare for the Sept’ 25 CA exams effectively?
Focus on ICAI material, PYQs, RTP/MTP, and practice full-length papers under timed conditions.
2. Are September 2025 papers expected to be tougher than past attempts?
Not tougher, but more application-based with integrated case-style questions.
3. Will small chapters also be asked in Sept’ 25?
Yes — ICAI is testing evenly across the syllabus, so skipping small chapters is risky.
4. How important are RTPs and MTPs this attempt?
Extremely — nearly 30–45% concepts and patterns match the actual paper.
5. Are MCQs becoming more difficult?
Yes — MCQs now test deep conceptual clarity, not just memory.
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