The Proven CA Final Formula.

WHY THIS PLAN WORKS

CA Final isn’t about studying more — it’s about revising smartly, testing deeply, and improving strategically.
This 3R + 3M formula ensures that by exam time:

• You’ve seen every concept at least 3 times
• You’ve practiced real paper conditions
• You enter the exam hall with calm confidence

OVERVIEW OF THE PLAN – The Proven CA Final Formula

SUBJECT-WISE STRATEGY – The Proven CA Final Formula

1️⃣ Financial Reporting (FR)

Goal: Conceptual clarity + problem variety

First Revision

• Read ICAI Study Material for core chapters (Ind AS, Consolidation, Financial Instruments)
• Solve 2 Qs per topic from PM / MTP / RTP
• Make formula and adjustment summaries

Second Revision

• Focus on Consolidation, Ind AS 115, 116, 12, 21, 23, 33, 109, 19
• Attempt 1 mock paper-style FR test
• Solve ICAI Case Study based Qs

Final Revision

• Use short notes + summary charts
• Practice 1 full paper under time pressure

Tip: Maintain one “Adjustment Book” with one-line summaries of tricky adjustments.

2️⃣ Advanced Financial Management (AFM)

Goal: Accuracy + speed under pressure

First Revision

• Concept reading from notes + ICAI SM
• Practice key questions of each chapter (esp. Portfolio, Forex, Derivatives, Mergers)
• Build a formula notebook

Second Revision

• Focus on integration: e.g., Forex + Derivatives + Portfolio
• Solve past 3 MTPs + 2 RTPs
• Analyze mistakes in Mock 1

Final Revision

• Go through your formula & shortcut sheet
• Practice 2 full papers in exam timing (one mock + one self-evaluated)

Tip: Practice 1 question daily in calculator mode – simulate time pressure.

3️⃣ Audit

Goal: Keyword recall + presentation + SA mastery

First Revision

• Study from ICAI SM + your summary notes
• Prepare SA chartbook (Essence + Reporting format)
• Focus on Company Audit, Bank, PSU, Investigation, Risk

Second Revision

• Revise only your short notes
• Practice writing 2 answers daily
• Read RTP/MTP Qs (they’re frequently repeated)

Final Revision

• Read all SAs once in chart form
• Attempt 1 mock paper (3 hrs)
• Final 1-day quick SA + Standards-only revision

Tip: For Audit, writing practice matters more than re-reading.

4️⃣ Direct Tax (DT)

Goal: Concept clarity + case law memory + applicability

First Revision

• Study from ICAI material / compiler
• Focus areas: Capital Gains, PGBP, International Tax, TDS, Assessment Procedures
• Prepare amendment notes and case law flashcards

Second Revision

• Practice ICAI MTP + past papers
• Write answers for case law questions
• Integrate practical Qs with provisions

Final Revision

• Read amendment summary first
• Revise case law list + quick examples
• Practice one mock DT paper from ICAI or Branch

Tip: Keep “last-minute DT diary” with section + keyword memory triggers.

5️⃣ Indirect Tax (IDT)

Goal: Retention of provisions + case-based approach

First Revision

• GST core areas: Supply, ITC, Valuation, Place/Time, Refunds
• Customs: Valuation, Baggage, Import-Export
• Create summary notes per section + circular

Second Revision

• Focus on integration — e.g., ITC + Returns + Refund
• Attempt MTP + RTP questions
• Mark important case laws

Final Revision

• Revise amendments + case laws + exemptions
• Solve 1 full mock paper under 3 hrs
• Focus on numerical-type GST questions

Tip: Prepare one “GST Formula Sheet” for time of supply, valuation, refunds etc.

6️⃣ IBS (Open Book Paper)

Goal: Practical application + case-based linkage

Throughout

• Collect summaries of all subjects (FR, AFM, Audit, DT, IDT)
• Build your IBS folder with:
  • Key provisions (DT/IDT)
  • Formats (FR, AFM)
  • Case laws and practical examples
• Practice writing case integration answers — not just definitions.

Tip: IBS is open book — but marks go to application and structure, not material reference.

MOCK TEST PLAN (REALISTIC)

✅ After each mock:

• Write a mistake sheet (concept, presentation, time issue)
• Revisit only those topics in final revision

DAILY STRUCTURE (Ideal for You)- The Proven CA Final Formula

Sleep: 7 hrs (3:00 AM – 10:00 AM)

FINAL 30 DAYS PLAN- The Proven CA Final Formula

FINAL THOUGHTS- The Proven CA Final Formula

This 3R–3M plan is a proven topper structure, customized for your 5-paper set.
By Jan’26, you’ll be exam-ready, confident, and calm — because every subject will have been:

The Proven CA Final Formula-Revised. Tested. Refined. Thrice.

🔗 Join 10,000+ CA Students using our Test Series to study smarter and create your own academic brand. Structured tests with detailed feedback.

Useful Resources

• ICAI Official Site
• How to Get AIR in CA Inter
• CA Final Test Series
• Join Instagram Study Channel