Day-by-Day Study Allocation — No Dates, Just Discipline
Follow Day 1, Day 2, Day 3… in sequence, regardless of the calendar date you start on. Each cycle is 9 study days followed by a test day — repeated 4 times per paper, then a short revision window before the full-syllabus test.
Each study day is built around 6–7 hours of focused time, split across the chapters due that day. If you miss a day, shift the whole sequence forward by one — don’t skip chapters to “catch up.” Day numbers reset at the start of each paper, so “Day 1” appears six times across this calendar — once per paper.
Why the test at the end of every 9-day cycle matters more than the studying itself
Reading a chapter once gets it into your head for about 48 hours. Writing a test on it — and correcting your mistakes — is what moves it into long-term memory for exam day. This planner is built so every chapter gets touched four separate times before you sit the real CA Final exam.
On Day 9 of every cycle, before you write the test — a focused recall pass on everything studied in Days 1–8, with the upcoming test sharpening your attention.
After your test feedback — this is where the real learning happens. You go back to exactly what you got wrong, not what you already feel confident about.
In the short window before the full-syllabus test — all four cycles’ chapters get stitched back into one coherent paper-level view.
After the full-syllabus test feedback — your final, sharpest pass on that paper. This is the version you carry into the real exam hall.
A plan without tests gives you one read-through per paper. A plan with a test every 9 days gives you four passes per paper — and the last two are the ones that actually decide your rank.
The day-wise allocation below only works if someone evaluates your test at the end of each cycle. Register now so your Day 10 test isn’t delayed by even one day.
CA Final — Group 1 ▾
Paper 1 — Financial Reporting ▾
| Day | Study Allocation | Hours |
|---|---|---|
| Day 1 | Ch 1: Introduction to Indian Accounting Standards | 6h |
| Day 2 | Ch 2: Conceptual Framework for Financial Reporting under Ind AS | 6h |
| Day 3 | Ch 3: Ind AS on Presentation of Items (1, 34, 7) | 7h |
| Day 4 | Ch 4: Ind AS on Measurement based on Accounting Policies (8, 10, 113) | 7h |
| Day 5 | Ch 9: Ind AS 115 “Revenue from Contracts with Customers” | 7h |
| Day 6 | Practice problems: Ch 1–4 numericals + theory recall | 6h |
| Day 7 | Practice problems: Ch 9 application-based questions | 6h |
| Day 8 | Mixed practice set: Ch 1, 2, 3, 4, 9 combined | 6h |
| Day 9 | Revision 1 — quick revision, all 5 chapters of this cycle | 5h |
| Day 10 | Sit Test 1 + begin Revision 2 on weak areas from feedback | 3h |
| Day | Study Allocation | Hours |
|---|---|---|
| Day 11 | Ch 5: Ind AS on Assets — Part A (2, 16, 23) | 7h |
| Day 12 | Ch 5: Ind AS on Assets — Part B (36, 38, 40, 105, 116) | 7h |
| Day 13 | Ch 10: Other Indian Accounting Standards (41, 20, 102) | 6h |
| Day 14 | Practice: Ch 5 (Assets) numericals — Part A standards | 6h |
| Day 15 | Practice: Ch 5 (Assets) numericals — Part B standards | 6h |
| Day 16 | Practice: Ch 10 application questions | 6h |
| Day 17 | Mixed practice set: Ch 5 + Ch 10 combined | 6h |
| Day 18 | Buffer / weak-area consolidation | 5h |
| Day 19 | Revision 1 — quick revision, Ch 5 & 10 | 5h |
| Day 20 | Sit Test 2 + begin Revision 2 on weak areas | 3h |
| Day | Study Allocation | Hours |
|---|---|---|
| Day 21 | Ch 6: Ind AS on Liabilities (19, 37) | 6h |
| Day 22 | Ch 7: Ind AS on Items Impacting Financial Statements (12, 21) | 6h |
| Day 23 | Ch 8: Ind AS on Disclosures (24, 33, 108) | 6h |
| Day 24 | Ch 11: Accounting and Reporting of Financial Instruments — Part A | 7h |
| Day 25 | Ch 11: Financial Instruments — Part B (continued) | 7h |
| Day 26 | Practice: Ch 6 & 7 numericals | 6h |
| Day 27 | Practice: Ch 8 & 11 numericals | 6h |
| Day 28 | Mixed practice set: Ch 6, 7, 8, 11 combined | 6h |
| Day 29 | Revision 1 — quick revision, all 4 chapters of this cycle | 5h |
| Day 30 | Sit Test 3 + begin Revision 2 on weak areas | 3h |
| Day | Study Allocation | Hours |
|---|---|---|
| Day 31 | Ch 12: Ind AS 103 “Business Combinations” — Part A | 7h |
| Day 32 | Ch 12: Business Combinations — Part B (continued) | 7h |
| Day 33 | Ch 13: Consolidated & Separate Financial Statements (110,111,28,27) | 7h |
| Day 34 | Ch 14: Ind AS 101 “First-time Adoption of Indian Accounting Standards” | 6h |
| Day 35 | Ch 15: Analysis of Financial Statements | 6h |
| Day 36 | Ch 16–17: Professional & Ethical Duty, Accounting and Technology | 6h |
| Day 37 | Practice: Ch 12 & 13 consolidation numericals | 7h |
| Day 38 | Mixed practice set: Ch 12, 13, 14, 15, 16, 17 combined | 6h |
| Day 39 | Revision 1 — quick revision, all 6 chapters of this cycle | 5h |
| Day 40 | Sit Test 4 + begin Revision 2 on weak areas | 3h |
Day 41: full syllabus revision across all 17 chapters (7h) — link Ch 1–4/9, Ch 5/10, Ch 6/7/8/11, and Ch 12–17 back into one paper-level view. Day 42: sit the Full Syllabus Test. Revision 4 — your final, exam-ready pass on Financial Reporting — follows once feedback is back.
Paper 2 — Advanced Financial Management ▾
| Day | Study Allocation | Hours |
|---|---|---|
| Day 1 | Ch 1: Financial Policy and Corporate Strategy | 6h |
| Day 2 | Ch 2: Risk Management | 6h |
| Day 3 | Ch 3: Advanced Capital Budgeting Decisions — Part A | 7h |
| Day 4 | Ch 3: Advanced Capital Budgeting Decisions — Part B (numericals) | 7h |
| Day 5 | Ch 4: Security Analysis | 6h |
| Day 6 | Practice: Ch 1 & 2 theory + case-based questions | 6h |
| Day 7 | Practice: Ch 3 capital budgeting numericals (advanced) | 7h |
| Day 8 | Mixed practice set: Ch 1, 2, 3, 4 combined | 6h |
| Day 9 | Revision 1 — quick revision, all 4 chapters of this cycle | 5h |
| Day 10 | Sit Test 1 + begin Revision 2 on weak areas | 3h |
| Day | Study Allocation | Hours |
|---|---|---|
| Day 11 | Ch 5: Security Valuation — Part A | 7h |
| Day 12 | Ch 5: Security Valuation — Part B (numericals) | 7h |
| Day 13 | Ch 6: Portfolio Management | 7h |
| Day 14 | Ch 7: Securitization | 6h |
| Day 15 | Ch 8: Mutual Funds | 6h |
| Day 16 | Practice: Ch 5 valuation numericals (advanced) | 7h |
| Day 17 | Practice: Ch 6 portfolio management numericals | 6h |
| Day 18 | Mixed practice set: Ch 5, 6, 7, 8 combined | 6h |
| Day 19 | Revision 1 — quick revision, all 4 chapters of this cycle | 5h |
| Day 20 | Sit Test 2 + begin Revision 2 on weak areas | 3h |
| Day | Study Allocation | Hours |
|---|---|---|
| Day 21 | Ch 9: Derivatives Analysis and Valuation — Part A | 7h |
| Day 22 | Ch 9: Derivatives Analysis and Valuation — Part B (numericals) | 7h |
| Day 23 | Ch 10: Foreign Exchange Exposure and Risk Management | 7h |
| Day 24 | Ch 11: International Financial Management | 6h |
| Day 25 | Practice: Ch 9 derivatives numericals (advanced) | 7h |
| Day 26 | Practice: Ch 10 forex exposure numericals | 6h |
| Day 27 | Practice: Ch 11 case-based questions | 6h |
| Day 28 | Mixed practice set: Ch 9, 10, 11 combined | 6h |
| Day 29 | Revision 1 — quick revision, all 3 chapters of this cycle | 5h |
| Day 30 | Sit Test 3 + begin Revision 2 on weak areas | 3h |
| Day | Study Allocation | Hours |
|---|---|---|
| Day 31 | Ch 12: Interest Rate Risk Management | 6h |
| Day 32 | Ch 13: Business Valuation — Part A | 7h |
| Day 33 | Ch 13: Business Valuation — Part B (numericals) | 7h |
| Day 34 | Ch 14: Mergers, Acquisitions and Corporate Restructuring | 7h |
| Day 35 | Ch 15: Startup Finance | 6h |
| Day 36 | Practice: Ch 12 interest rate risk numericals | 6h |
| Day 37 | Practice: Ch 13 & 14 valuation/M&A numericals | 7h |
| Day 38 | Mixed practice set: Ch 12, 13, 14, 15 combined | 6h |
| Day 39 | Revision 1 — quick revision, all 4 chapters of this cycle | 5h |
| Day 40 | Sit Test 4 + begin Revision 2 on weak areas | 3h |
Day 41: full syllabus revision across all 15 chapters (7h), linking valuation, risk, and restructuring numericals together. Day 42: sit the Full Syllabus Test. Revision 4 follows once feedback is in.
Paper 3 — Advanced Auditing, Assurance & Professional Ethics ▾
| Day | Study Allocation | Hours |
|---|---|---|
| Day 1 | Ch 1: Quality Control | 6h |
| Day 2 | Ch 2: General Auditing Principles and Auditors’ Responsibilities | 6h |
| Day 3 | Ch 3: Audit Planning, Strategy and Execution | 6h |
| Day 4 | Ch 4: Materiality, Risk Assessment and Internal Control | 7h |
| Day 5 | Practice: Ch 1 & 2 case-study questions | 6h |
| Day 6 | Practice: Ch 3 & 4 case-study questions | 6h |
| Day 7 | SA mapping & standards revision relevant to Ch 1–4 | 6h |
| Day 8 | Mixed practice set: Ch 1, 2, 3, 4 combined | 6h |
| Day 9 | Revision 1 — quick revision, all 4 chapters of this cycle | 5h |
| Day 10 | Sit Test 1 + begin Revision 2 on weak areas | 3h |
| Day | Study Allocation | Hours |
|---|---|---|
| Day 11 | Ch 5: Audit Evidence — Part A | 7h |
| Day 12 | Ch 5: Audit Evidence — Part B (continued) | 6h |
| Day 13 | Ch 6: Completion and Review | 6h |
| Day 14 | Ch 7: Reporting | 6h |
| Day 15 | Ch 8: Specialised Areas | 6h |
| Day 16 | Ch 9: Audit-related Services | 6h |
| Day 17 | Ch 10: Review of Financial Information | 6h |
| Day 18 | Mixed practice set: Ch 5, 6, 7, 8, 9, 10 combined | 6h |
| Day 19 | Revision 1 — quick revision, all 6 chapters of this cycle | 5h |
| Day 20 | Sit Test 2 + begin Revision 2 on weak areas | 3h |
| Day | Study Allocation | Hours |
|---|---|---|
| Day 21 | Ch 11: Prospective Financial Information and Other Assurance Services | 7h |
| Day 22 | Ch 12: Digital Auditing & Assurance | 6h |
| Day 23 | Ch 13: Group Audits | 7h |
| Day 24 | Ch 14: Special Features of Audit of Banks & Non-Banking Financial Companies | 7h |
| Day 25 | Practice: Ch 11 & 13 case-study questions | 6h |
| Day 26 | Practice: Ch 14 bank audit case-study questions | 6h |
| Day 27 | Practice: Ch 12 digital auditing application questions | 6h |
| Day 28 | Mixed practice set: Ch 11, 12, 13, 14 combined | 6h |
| Day 29 | Revision 1 — quick revision, all 4 chapters of this cycle | 5h |
| Day 30 | Sit Test 3 + begin Revision 2 on weak areas | 3h |
| Day | Study Allocation | Hours |
|---|---|---|
| Day 31 | Ch 15: Overview of Audit of Public Sector Undertakings | 6h |
| Day 32 | Ch 16: Internal Audit | 6h |
| Day 33 | Ch 17: Due Diligence, Investigation & Forensic Audit | 7h |
| Day 34 | Ch 18: Sustainable Development Goals & ESG Assurance | 6h |
| Day 35 | Ch 19: Professional Ethics & Liabilities of Auditors — Part A | 6h |
| Day 36 | Ch 19: Professional Ethics & Liabilities of Auditors — Part B (continued) | 6h |
| Day 37 | Practice: Ch 17 forensic audit case studies | 6h |
| Day 38 | Mixed practice set: Ch 15, 16, 17, 18, 19 combined | 6h |
| Day 39 | Revision 1 — quick revision, all 5 chapters of this cycle | 5h |
| Day 40 | Sit Test 4 + begin Revision 2 on weak areas | 3h |
Day 41: full syllabus revision across all 19 chapters (7h). Day 42: sit the Full Syllabus Test. Revision 4 — your final pass on Group 1 — follows once feedback is back.
CA Final — Group 2 ▾
Paper 4 — Direct Tax Laws & International Taxation ▾
| Day | Study Allocation | Hours |
|---|---|---|
| Day 1 | Ch 1: Basic Concepts | 6h |
| Day 2 | Ch 2: Incomes which do not form part of Total Income | 6h |
| Day 3 | Ch 3: Profits and Gains of Business or Profession — Part A | 7h |
| Day 4 | Ch 3: PGBP — Part B (continued) | 7h |
| Day 5 | Ch 4: Capital Gains | 7h |
| Day 6 | Ch 5: Income from Other Sources | 6h |
| Day 7 | Ch 6–7: Income of Other Persons, Aggregation of Income/Set-off/Carry Forward | 6h |
| Day 8 | Ch 8: Deductions from Gross Total Income + mixed practice (Ch 1–8) | 7h |
| Day 9 | Revision 1 — quick revision, all 8 chapters of this cycle | 5h |
| Day 10 | Sit Test 1 + begin Revision 2 on weak areas | 3h |
| Day | Study Allocation | Hours |
|---|---|---|
| Day 11 | Ch 9: Assessment of Various Entities — Part A | 7h |
| Day 12 | Ch 9: Assessment of Various Entities — Part B (continued) | 7h |
| Day 13 | Ch 10: Assessment of Trusts, Institutions, Political Parties & Special Entities — Part A | 7h |
| Day 14 | Ch 10: Assessment of Trusts etc. — Part B (continued) | 6h |
| Day 15 | Ch 11: Tax Planning, Tax Avoidance and Tax Evasion | 6h |
| Day 16 | Ch 12: Taxation of Digital Transactions | 6h |
| Day 17 | Practice: Ch 9 & 10 numericals and case studies | 6h |
| Day 18 | Mixed practice set: Ch 9, 10, 11, 12 combined | 6h |
| Day 19 | Revision 1 — quick revision, all 4 chapters of this cycle | 5h |
| Day 20 | Sit Test 2 + begin Revision 2 on weak areas | 3h |
| Day | Study Allocation | Hours |
|---|---|---|
| Day 21 | Ch 13: Deduction, Collection and Recovery of Tax | 7h |
| Day 22 | Ch 14–15: Income Tax Authorities, Assessment Procedure | 7h |
| Day 23 | Ch 16: Appeals and Revision | 6h |
| Day 24 | Ch 17–18: Dispute Resolution, Miscellaneous Provisions | 6h |
| Day 25 | Ch 19: Provisions to Counteract Unethical Tax Practices | 6h |
| Day 26 | Ch 20: Tax Audit and Ethical Compliances | 6h |
| Day 27 | Practice: Ch 13, 14, 15 procedural questions | 6h |
| Day 28 | Mixed practice set: Ch 13–20 combined | 6h |
| Day 29 | Revision 1 — quick revision, all 8 chapters of this cycle | 5h |
| Day 30 | Sit Test 3 + begin Revision 2 on weak areas | 3h |
| Day | Study Allocation | Hours |
|---|---|---|
| Day 31 | Ch 21: Non Resident Taxation | 6h |
| Day 32 | Ch 22: Double Taxation Relief | 6h |
| Day 33 | Ch 23: Advance Rulings | 6h |
| Day 34 | Ch 24: Transfer Pricing — Part A | 7h |
| Day 35 | Ch 24: Transfer Pricing — Part B (continued) | 7h |
| Day 36 | Ch 25: Fundamentals of BEPS | 6h |
| Day 37 | Ch 26–27: Application/Interpretation of Tax Treaties, Model Tax Conventions | 7h |
| Day 38 | Ch 28: Latest Developments in International Taxation + mixed practice (Ch 21–28) | 6h |
| Day 39 | Revision 1 — quick revision, all 8 chapters of this cycle | 5h |
| Day 40 | Sit Test 4 + begin Revision 2 on weak areas | 3h |
Day 41: full syllabus revision across all 28 chapters (7h), with extra weight on Transfer Pricing and Treaty interpretation. Day 42: sit the Full Syllabus Test. Revision 4 follows once feedback is in.
Paper 5 — Indirect Tax Laws ▾
| Day | Study Allocation | Hours |
|---|---|---|
| Day 1 | Ch 1: Supply under GST | 6h |
| Day 2 | Ch 2: Charge of GST | 6h |
| Day 3 | Ch 3: Place of Supply | 6h |
| Day 4 | Ch 4: Exemptions from GST | 6h |
| Day 5 | Ch 5: Time of Supply | 6h |
| Day 6 | Ch 6: Value of Supply | 6h |
| Day 7 | Practice: Ch 1–3 application questions | 6h |
| Day 8 | Practice: Ch 4–6 application questions + mixed set | 6h |
| Day 9 | Revision 1 — quick revision, all 6 chapters (Module 1) | 5h |
| Day 10 | Sit Test 1 (Module 1) + begin Revision 2 on weak areas | 3h |
| Day | Study Allocation | Hours |
|---|---|---|
| Day 11 | Ch 7: Input Tax Credit — Part A | 7h |
| Day 12 | Ch 7: Input Tax Credit — Part B (continued) | 7h |
| Day 13 | Ch 8: Registration | 6h |
| Day 14 | Ch 9: Tax Invoice, Credit and Debit Notes | 6h |
| Day 15 | Ch 10: Accounts and Records; E-way Bill | 6h |
| Day 16 | Ch 11: Payment of Tax | 6h |
| Day 17 | Ch 12: Electronic Commerce Transactions | 6h |
| Day 18 | Ch 13: Returns + mixed practice (Ch 7–13) | 6h |
| Day 19 | Revision 1 — quick revision, all 7 chapters (Module 2) | 5h |
| Day 20 | Sit Test 2 (Module 2) + begin Revision 2 on weak areas | 3h |
| Day | Study Allocation | Hours |
|---|---|---|
| Day 21 | Ch 14–15: Import & Export under GST, Refunds | 7h |
| Day 22 | Ch 16–17: Job Work, Assessment and Audit | 6h |
| Day 23 | Ch 18: Inspection, Search, Seizure and Arrest | 6h |
| Day 24 | Ch 19: Demands and Recovery | 6h |
| Day 25 | Ch 20: Liability to Pay Tax in Certain Cases | 6h |
| Day 26 | Ch 21: Offences and Penalties | 6h |
| Day 27 | Ch 22–23: Appeals and Revisions, Advance Ruling | 6h |
| Day 28 | Ch 24: Miscellaneous Provisions + mixed practice (Ch 14–24) | 6h |
| Day 29 | Revision 1 — quick revision, all 11 chapters (Module 3) | 5h |
| Day 30 | Sit Test 3 (Module 3) + begin Revision 2 on weak areas | 3h |
| Day | Study Allocation | Hours |
|---|---|---|
| Day 31 | Customs Ch 1: Levy of and Exemptions from Customs Duty | 6h |
| Day 32 | Customs Ch 2: Types of Duty | 6h |
| Day 33 | Customs Ch 3: Classification of Imported and Export Goods | 6h |
| Day 34 | Customs Ch 4: Valuation under the Customs Act, 1962 | 7h |
| Day 35 | Customs Ch 5: Importation, Exportation and Transportation of Goods | 6h |
| Day 36 | Customs Ch 7: Refund | 5h |
| Day 37 | Customs Ch 8: Foreign Trade Policy | 5h |
| Day 38 | Mixed practice set: Customs Ch 1–5, 7, 8 combined | 6h |
| Day 39 | Revision 1 — quick revision, all 7 Customs chapters (Module 4) | 5h |
| Day 40 | Sit Test 4 (Module 4) + begin Revision 2 on weak areas | 3h |
Day 41: full syllabus revision across all 4 GST/Customs Modules (7h) — Customs is the smallest module, so weight most of this day toward re-integrating GST Modules 1–3. Day 42: sit the Full Syllabus Test (all modules). Revision 4 follows once feedback is in.
Paper 6 — Integrated Business Solutions (IBS) ▾
IBS isn’t a standalone syllabus — it’s a 4-hour, open-book, multidisciplinary case-study paper that draws on FR, AFM, Audit, Direct Tax, Indirect Tax, and Corporate & Other Laws (via SPOM) all at once. There’s nothing new to “study”; the entire strategy is linking what you’ve already built in Papers 1–5 and drilling the case-study format itself.
This window opens once your Indirect Tax full syllabus test is done. Use it to convert five separate papers into one integrated thinking habit — not to start a sixth syllabus.
| Day | Bridge Activity | Hours |
|---|---|---|
| Day 1 | Re-read ICAI IBS Study Material end-to-end for orientation — note how case facts get tagged across FR / Audit / Tax / AFM / Law, not for memorising new content | 5h |
| Day 2 | Solve 1 ICAI RTP/MTP case study untimed, mapping each fact pattern to the subject and chapter it draws from | 5h |
| Day 3 | Solve a 2nd ICAI RTP/MTP case study, same fact-mapping approach, focusing on FR + Audit linkages | 5h |
| Day 4 | Solve a 3rd case study focusing on Direct Tax + Indirect Tax linkages; review SPOM Set A/B touchpoints | 5h |
| Day 5 | Build your open-book index — tab and label ICAI modules so you can locate any provision in under 60 seconds during the exam | 4h |
| Day 6 | Practice the MCQ section of one full case study under a strict 90-minute timer — 40 marks of case-based MCQs, no negative marking, so speed and elimination technique matter | 3h |
| Day 7 | Full mock: one complete 4-hour case study under exam conditions, open-book, no extensions — a dry run for Full Test 1 | 4h |
Walk in with your tabbed index, not new content. By Day 8 the goal is format fluency, not fresh learning.
| Day | Activity | Hours |
|---|---|---|
| Day 9 | Revision 2 — review Full Test 1 feedback line by line: which subject linkages were missed, where time was lost, which provisions you couldn’t locate fast enough | 4h |
| Day 10 | Fix your index/tabs based on what you struggled to locate; light review only, no new case studies — walk into Full Test 2 applying Day 9’s corrections | 3h |
Once Full Test 2 feedback lands, that’s your final, sharpest pass on IBS — the version of cross-subject thinking you carry into the real exam hall.
Treating the open-book format as a reason to under-prepare. If you don’t already know roughly where a provision lives, you’ll burn exam minutes searching instead of writing. This bridge is built to fix exactly that — indexing and drilling the format, not re-learning content you’ve already tested four times per paper.
Frequently Asked Questions ▾
Why does “Day 1” repeat for every paper instead of running continuously?
Each paper is its own self-contained 4-revision unit. Numbering restarts at Day 1 for every paper so you can start that paper whenever it fits your schedule, without needing to track a single running day count across six papers.
What if I fall behind by a day or two?
Shift the whole sequence forward — Day 5 becomes your new Day 4, and so on. Don’t skip a chapter just to “stay on track.” The 9-day-study-plus-test rhythm matters more than hitting an exact day count.
Why is the daily hour allocation 5–7 hours instead of a fixed number?
Denser chapters (consolidation, business combinations, transfer pricing, valuation) get 7 hours; lighter or single-concept chapters get 5–6. Matching hours to chapter weight keeps every day realistic instead of forcing every topic into an identical time slot.
Do I need to study new content for IBS?
No. IBS tests the same FR, AFM, Audit, Tax, and Law concepts you’ve already covered in Papers 1–5, applied through case studies. The Day 1–11 bridge plan is about linking subjects and drilling the open-book, case-study format — not learning a sixth syllabus.
A day-wise plan only works with someone evaluating Day 10
Every cycle on this planner ends in a test for a reason. Register for the CharteredTeam Test Series so that your Day 10, Day 20, Day 30, and Day 40 tests are evaluated on time, with feedback that actually drives Revision 2 and Revision 4 — paper after paper, all the way through IBS.
