CA Final · May 2026 Batch
Last-Mile Revision Planners for Group 1 & Group 2
Hour-by-hour, day-by-day study plans for FR, AFM, Audit, DT & IDT. Stop guessing what to revise — follow the plan, stay consistent, crack it.
📗 FR — 3-Day Plan
📘 AFM — 1.5-Day
📙 Audit — 1.5-Day
📕 DT — 1.5-Day
📒 IDT — 1.5-Day
📘 AFM — 1.5-Day
📙 Audit — 1.5-Day
📕 DT — 1.5-Day
📒 IDT — 1.5-Day
📗 Group 1
FR · AFM · Audit — 1.5-Day & 3-Day Planners
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📗
Paper 1 · Financial Reporting — 3-Day Plan
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⚡ FR Strategy Framework
70% Practical — do full questions, not just verify. 30% Theory — formats, definitions, disclosures. Every session: revise first → then practise.
70% Practical — do full questions, not just verify. 30% Theory — formats, definitions, disclosures. Every session: revise first → then practise.
Day 1 · 30th April — 12–14 Hours
| Session | IND AS / Topic | Focus | Hours |
|---|---|---|---|
| 1st Half | IND AS 116 — Leases | Concept + practical adjustments | 3–3.5h |
| 1st Half | IND AS 102 — Share-based Payments | RTP/MTP sums (min 5–6) | 3–3.5h |
| 2nd Half | IND AS 7 — Cash Flow Statements | Must practise full format sum | 2.5h |
| 2nd Half | IND AS 23 — Borrowing Cost | Full format questions | 2h |
| 2nd Half | IND AS 33 — EPS | Full format questions | 1.5h |
Day 2 · 1st May — 12–14 Hours
| Session | IND AS / Topic | Focus | Hours |
|---|---|---|---|
| 1st Half | IND AS 115 — Revenue Recognition | 5-step model — master it | 3.5h |
| 1st Half | IND AS 101 — First-time Adoption | Adjustment-based questions | 3h |
| 2nd Half | IND AS 21 — Forex | Translation adjustments | 2.5h |
| 2nd Half | IND AS 24 — Related Party | Scoring theory chapter | 1.5h |
| 2nd Half | Ethics + Conceptual Framework | Revise formats + definitions | 2h |
Day 3 · 2nd May — 9–11 Hours (Buffer + Final)
| Session | Activity | Focus | Hours |
|---|---|---|---|
| 1st Half | IND AS 116 + 115 Quick Revision | Formulas + adjustments ONLY | 2.5h |
| 1st Half | Financial Instruments (key concepts) | Important concepts only | 2.5h |
| 2nd Half | RTP + MTP Important Questions | 2 full rounds selected questions | 3h |
| 2nd Half | CFS Adjustments + Mistakes List | Key points only | 1.5h |
| Last 1hr | Light revision + confidence building | Absolutely no new topics | 1h |
📘
Paper 2 · Advanced Financial Management — 1.5-Day Plan
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⚠️ Don’t skip AFM Theory!
Theory in AFM covers 12–15 marks. Students who skip it consistently underperform. Review it the morning of the exam.
Theory in AFM covers 12–15 marks. Students who skip it consistently underperform. Review it the morning of the exam.
Day 1 Evening — After FR Exam
| Time | Chapter | Concept | Questions |
|---|---|---|---|
| FR ends 5PM | Rest · Dinner · Start AFM at 8:00 PM | ||
| 20:00–22:20 | Portfolio Management | 40 min | 100 min |
| 22:30–23:00 | Security Analysis | 10 min | 20 min |
| 23:00–23:45 | Security Valuation | 45 min | Next day |
| 00:00 | Go to sleep 🌙 | ||
Day 2 — Full Revision Day
| Time | Chapter | Concept | Questions |
|---|---|---|---|
| 06:30–07:30 | Wake up and get ready ☀️ | ||
| 07:30–09:30 | Security Valuation (cont.) | — | 120 min |
| 10:00–11:30 | Business Valuation | 30 min | 60 min |
| 11:30–14:00 | Mergers, Acquisitions & Corporate Restructuring | 40 min | 100 min |
| 14:00–14:30 | Lunch Break 🍽️ | ||
| 14:30–15:30 | Mutual Funds | 20 min | 40 min |
| 15:30–17:50 | Advanced Capital Budgeting | 40 min | 100 min |
| 18:00–18:45 | International Financial Management | 10 min | 35 min |
| 18:45–19:25 | Derivatives Analysis & Valuation | 40 min | After dinner |
| 19:30–20:00 | Dinner 🍽️ | ||
| 20:00–21:30 | Derivatives (Questions) | — | 90 min |
| 21:30–22:15 | Interest Rate Risk Management | 15 min | 30 min |
| 22:15–00:45 | Foreign Exchange Exposure & Risk | 40 min | 110 min |
| 00:45 | Go to sleep 🌙 | ||
Day 3 — Exam Morning
| Time | Activity | Duration | Notes |
|---|---|---|---|
| 07:00–08:00 | Wake up and get ready | — | — |
| 08:00–08:10 | Risk Management (VaR) | 5 min concept | 5 min Q |
| 08:10–11:30 | AFM Theory — Full Revision | 200 min | ⚡ 12–15 marks! |
| 11:30–12:20 | Revise all formulas | 20 min | Essential |
| 12:30 | 🚀 Leave for exam centre | — | |
📙
Paper 3 · Auditing & Professional Ethics — 1.5-Day Plan
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✅ Audit is high-return when planned right.
3 phases — 3-hour warmup on AFM exam day, 15-hour power day, 6 hours on exam morning.
3 phases — 3-hour warmup on AFM exam day, 15-hour power day, 6 hours on exam morning.
Day 0 · AFM Exam Day — 3 Hours
| Topic | Time |
|---|---|
| 1. Professional Ethics | 2.5 Hours |
| 2. Audit in Automated Environment | 0.5 Hour |
Day 1 · Main Revision Day — 15 Hours
| Topic | Time |
|---|---|
| 1. Peer Review & Quality Review + SQC-1 / SA-220 | 1.5h |
| 2. Company Audit + CARO | 1.5h |
| 3. SA-700 Series | 1.5h |
| 4. Bank Audit + NBFC Audit | 1.5h |
| 5. SA-610 + Internal Audit | 1h |
| 6. SA-600, 620 + Management & Operational Audit | 1h |
| 7. Insurance Audit | 1h |
| 8. Audit of CFS | 0.5h |
| 9. SEBI LODR | 1.5h |
| 10. Due Diligence, Investigation & Forensic Audit | 1.5h |
| 11. SA 500 + SA 200 Series | 2.5h |
Day 2 · Exam Morning — 6 Hours
| Topic | Time |
|---|---|
| 1. Tax Audit | 1.5h |
| 2. SA-300 + SA-400 Series | 2h |
| 3. Audit Planning | 0.75h |
| 4. Risk Assessment & Internal Control | 1h |
| 5. PSU Audit | 0.75h |
| ✅ TOTAL | 24 Hours |
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📕 Group 2
DT · IDT — 1.5-Day Planners
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📕
Paper 7 · Direct Tax Laws & International Taxation
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⚡ Priority System
A Must-do
B Medium
C If time permits
A Must-do
B Medium
C If time permits
On Audit Exam Day — Evening
| Chapter | Wt. | Cat. | Timing |
|---|---|---|---|
| Profits and Gains of Business or Profession | 14 | A | 6:30 PM – 8:30 PM |
| Capital Gains | 6 | B | 9:00 PM – 9:55 PM |
| Income from Other Sources | 4 | B | 10:00 PM – 10:40 PM |
| Aggregation of Income, Set-Off and Carry Forward of Losses | 4 | B | 10:40 PM – 11:20 PM |
| Deductions from Gross Total Income | 8 | A | 11:20 PM – 12:10 AM |
Next Day — Full DT Revision
| Chapter | Wt. | Cat. | Timing |
|---|---|---|---|
| Assessment of Various Entities | 8 | A | 6:40 AM – 8:00 AM |
| Taxation of Digital Transactions | 4 | B | 8:10 AM – 8:40 AM |
| Assessment of Trusts, Institutions, Political Parties & special entities | 8 | A | 9:20 AM – 11:00 AM |
| Appeals and Revision / Assessment Procedure | 3 | C | 11:10 AM – 11:40 AM |
| Tax Planning, Tax Avoidance & Tax Evasion | 4 | B | 11:50 AM – 12:30 PM |
| Tax Audit and Ethical Complainces | 7 | B | 12:40 PM – 1:30 PM |
| Income of Other Persons in assessee’s Total Income | 2 | C | 1:40 PM – 2:10 PM |
| Non Resident Taxation | 8 | A | 2:35 PM – 3:30 PM |
| Deduction, Collection and Recovery of Tax | 6 | B | 3:30 PM – 4:15 PM |
| Application and Interpretation of Tax Treaties | 4 | C | 4:25 PM – 4:50 PM |
| Double Taxation Relief | 6 | A | 5:15 PM – 6:00 PM |
| Advance Rulings | 8 | B | 6:10 PM – 7:00 PM |
| Income-tax Authorities / Miscellaneous Provisions | 6 | B | 7:10 PM – 8:10 PM |
| Latest Developments in International Taxation / BEPs | 4 | C | 8:20 PM – 9:10 PM |
| Transfer Pricing | 8 | A | 9:35 PM – 10:50 PM |
| Overview of Model Tax Conventions | 2 | C | 11:00 PM – 11:30 PM |
Exam Day Morning
| Chapter | Wt. | Cat. | Timing |
|---|---|---|---|
| Provisions to counteract Unethical Tax Practices | 4 | B | 6:30 AM – 7:20 AM |
| Dispute Resolution | 4 | C | 7:30 AM – 8:20 AM |
📒
Paper 8 · Indirect Tax Laws — 1.5-Day Plan
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🎯 Stay Focused in the Final Stretch!
Avoid getting distracted — no comedy shows or leisurely morning routines. Stay locked in for IDT.
Avoid getting distracted — no comedy shows or leisurely morning routines. Stay locked in for IDT.
Day 1 — Evening (After DT Exam Day)
| Chapter | Wt. | Cat. | Timing |
|---|---|---|---|
| Input Tax Credit | 12 | A | 6:30 PM – 8:30 PM |
| Supply under GST | 8 | A | 8:30 PM – 9:45 PM |
| Value of Supply | 7 | A | 9:45 PM – 11:00 PM |
Day 2 — Full IDT Revision (Customs + Remaining GST)
| Chapter | Wt. | Cat. | Timing |
|---|---|---|---|
| Types of Duty | 10 | A | 6:30 AM – 8:30 AM |
| Valuation under the Customs Act, 1962 | 8 | A | 8:30 AM – 10:15 AM |
| Importation and Exportation of Goods | 8 | A | 10:15 AM – 12:00 PM |
| Demands and Recovery | 6 | A | 12:00 PM – 1:00 PM |
| Inspection, Search, Seizure and Arrest | 6 | A | 2:00 PM – 3:00 PM |
| Advance Ruling (Customs) | 6 | A | 3:00 PM – 4:00 PM |
| Job Work | 6 | A | 4:00 PM – 5:00 PM |
| Classification of Imported and Export Goods | 6 | A | 5:00 PM – 6:00 PM |
| Import and Export under GST | 6 | A | 6:00 PM – 7:00 PM |
| Returns | 6 | B | 7:00 PM – 8:00 PM |
| Electronic Commerce Transactions under GST | 5 | B | 8:00 PM – 8:45 PM |
| Time of Supply | 4 | B | 8:45 PM – 9:15 PM |
| Charge of GST | 4 | B | 9:15 PM – 9:45 PM |
| Assessment and Audit | 4 | B | 9:45 PM – 10:15 PM |
| Appeals and Revisions | 4 | B | 10:15 PM – 10:45 PM |
| Registration | 4 | B | 10:45 PM – 11:15 PM |
| Exemptions from GST | 4 | B | 11:15 PM – 11:45 PM |
Day 3 — Exam Morning
| Chapter / Activity | Wt. | Cat. | Timing |
|---|---|---|---|
| Place of Supply | 3 | B | 6:30 AM – 7:00 AM |
| Revise: Input Tax Credit, Types of Duty, Supply under GST, Valuation under Customs | 38 | A | 7:00 AM – 9:00 AM |
| Revise: Demands & Recovery, Inspection/Search/Seizure/Arrest, Advance Ruling | 18 | A | 9:00 AM – 10:00 AM |
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💡 Tips
8 Last-Day Revision Tips That Actually Work
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CA-exam-specific insights based on what toppers do differently in the final 48 hours.
1
Avoid New Topics or Books
Do not start any topic you haven’t read before. New material creates confusion, not clarity.
2
Get Sufficient Rest
6–7 hours of sleep each night. Small 5–10 min breaks between sessions. Rest is revision.
3
Avoid Exam Discussions
No paper discussions or YouTube solution videos until all exams are done. Stay in your zone.
4
Rest After the Exam
Take a 30–40 minute nap after each exam before starting the next paper’s revision.
5
Don’t Write Out Solutions
Solve on calculator only. Verify from answer key. Don’t waste time writing full solutions.
6
Focus on Key Questions
Review selected questions only. Focus on important/tricky parts, not full questions.
7
Don’t Skip Theory
AFM + DT Theory = easy marks. Every topper revises theory on exam morning. Don’t skip it.
8
Revise Formulas Before Leaving
Go through your formula sheet just before leaving for the exam centre. Fresh recall = better retrieval.