CA Jan 2026: 7 Proven Ways to Remember Big Standards, Sections & Formulas Fast (Last-Month Strategy)
Remember Big Standards, Sections & Formulas Fast.
For every CA student—whether Foundation, Inter or Final—the last month before the exam feels like a memory marathon. You have Accounting Standards, IND AS, Auditing Standards, Companies Act sections, IT sections, DT/IDT sections, AFM formulas and more… all attacking you from every direction.
But here’s the truth:
You don’t need super memory. You just need smart memory techniques designed for CA exams.
This blog gives you a practical, battle-tested, last-month memory system used by rankers and repeated by thousands of students preparing for Jan 2026.
Let’s dive in and Remember Big Standards, Sections & Formulas Fast:
7 Proven Ways to Remember Big Standards, Sections & Formulas Fast:
1. The 3× Revision Loop (Most Powerful CA Memory Method)
In the last 30 days, your brain remembers only what it sees repeatedly, not what it studies once.
Use the 3× Revision Loop:
✓ Revision 1 – Full syllabus overview (7–10 days)
Focus only on:
- Standards
- Sections
- Formulas
- Important adjustments
- Amendments
✓ Revision 2 – Shrink it down (5–7 days)
This time, revise only your short notes, not entire chapters.
✓ Revision 3 – Exam-oriented revision (3–4 days)
Revise only:
- Star-marked items
- Commonly asked standards
- High-weightage sections
- Short tricks & memory hooks
Why this works:
Because 3 quick revisions beat 1 long revision any day.
2. Build “Trigger Notes” for Standards & Sections
CA toppers don’t memorise standards word-to-word.
They trigger their brain with short identifiers.
Example — Accounting Standards
Instead of memorising:
AS 9 – Revenue Recognition
Write:
AS 9 = Sale → Rendering → Interest → Royalty → Dividend
Just one line triggers the whole concept.
Example — Audit Standards
SA 330 → Responses to Risk
SA 500 → Audit Evidence
SA 505 → External Confirmations
Example — Companies Act
Section 73 → Deposits
Section 139 → Auditor Appointment
A short trigger = long memory recall.
3. Use the “5-Second Flashcard Rule”
Flashcards are the fastest way to remember:
- Sections
- Penalties
- Standards
- IND AS differences
- AFM formulas
- IDT exemptions
Rule:
If you need more than 5 seconds to recall a flashcard → mark it as “weak” and revise again in the night.
Use:
- Anki
- Quizlet
- Notion
- Even paper flashcards
Rankers repeat flashcards 3–5 times a day.
4. Convert Big Content into “Memory Codes”
This technique saves insane study time in the last month.
Examples:
AFM Formulas:
WACC = KD × (1–T) × D/V + KE × E/V
→ Memory Code: “Debt after tax + Equity as it is”
Audit Report Sections:
→ “Basis, Opinion, Emphasis, Other Info”
(B-O-E-O)
GST Exemptions:
→ “HEM”
- Healthcare
- Education
- Metro (transport)
Creating mnemonics makes technical content effortless and you can easily Remember Big Standards, Sections & Formulas Fast
5. Use “One-Page Summaries” for Heavy Standards
These save your life in the exam month.
Create one page for each of the following:
For CA Inter
- AS 2, 3, 10, 11, 12, 16, 17, 22
- Audit SAs high-weightage (SA 230, 330, 500, 505, 530)
For CA Final
- IND AS heavyweights (IND AS 16, 38, 115, 116, 109, 110)
- Tax Sections
- IDT provisions
- Audit reporting SAs
- AFM formulas index
In the last month, you won’t have time to open full books, but you’ll definitely revise these pages.
6. Use “Last 20 Questions” Technique
For any standard or section, revise the last 20 questions asked in:
- ICAI MTPs
- ICAI RTPs
- ICAI Past Papers
- Suggested Answers
Why?
Because ICAI repeats patterns, not questions.
Your brain links the standard with how ICAI asks it, making recall faster and stronger.
7. Use the “Night Revision” Technique (Most Ignored Trick)
What you study at night stays longer because:
- fewer distractions
- brain retention is higher
- cortisol is lower
- memory is more stable before sleep
Last month strategy:
- Study heavy standards/sections at night
- Revise them once in the morning for 5 minutes
- Retention automatically becomes 2× stronger
Especially for:
- DT sections
- IDT exemptions
- AFM formulas
- Audit reporting points
Bonus: A 7-Day Memory Booster Plan
(Remember Big Standards, Sections & Formulas Fast Perfect for Last Month)
Day 1–2: Standards (AS / IND AS / SAs)
Day 3: Major DT Sections + Amendments
Day 4: IDT + Exemptions + Valuation Rules
Day 5: AFM Formulas + Theory triggers
Day 6: Corporate Law sections
Day 7: Full flashcard revision + MTP quick run
Repeat this cycle 4–5 times till the exam.
Final Words:Remember Big Standards, Sections & Formulas Fast
In the last 30 days before the CA Jan 2026 attempt, your goal is NOT to learn new things—it is to remember the right things.
With the above techniques, your brain becomes exam-ready even for the biggest standards & hardest sections.
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