Crafting An Effective 3 Months Study Plan for CA Inter Success

This plan assumes you have already been through the syllabus once, in classes or on your own. In our experience, it helps to finish your classes at least three months before the exam, so that these 90 days go to completing your notes, revising and practising, not to first-time learning.

CA Intermediate papers and exam pattern

Knowing whether a paper is mainly numerical or mainly theory matters when you plan. Some students find theory papers easier, others prefer numerical ones; knowing your strengths and weaknesses helps you organise your time, but both kinds of paper need equal attention. The six papers (ICAI FAQs, Q 3.13) are:

The detailed syllabus for each paper is on ICAI's New Scheme syllabus page. How the exam works, from ICAI's guidance notes for the September 2026 Intermediate exams and the January 2027 announcement:

• MCQs. Each paper has 30 marks of MCQs and 70 marks of descriptive questions. Each MCQ carries 1 or 2 marks and has four options with one correct answer. The MCQs are compulsory, with no choice among them, and there is no negative marking, so time spent practising MCQs pays off directly.
• Timing. Every Intermediate paper is 3 hours, from 2 PM to 5 PM Indian Standard Time, with 15 minutes of reading time from 1:45 PM.
• Two-section papers. In Papers 3 and 6, you write each section in a separate answer book, but the paper counts as one paper for passing and exemptions.
• Language. You can answer in English or Hindi, chosen in the exam form.

To pass a group, you need at least 40% in each paper of the group and 50% in the group's aggregate, in one sitting. If you write both groups together, you can also pass both with 40% in each of the six papers and 50% in the aggregate of all six. A paper in which you score 60% or more in a group you fail is exempted for the next three exams (ICAI FAQs, Q 3.18–3.19). Results and passing marks are covered in our CA Intermediate result guide.

Key dates for the January 2027 exam

From ICAI's announcement of 23 September 2026 and the Board of Studies notice on revision classes:

The exam fee at Indian centres is ₹1,500 for one group and ₹2,700 for both groups. To be eligible for a January exam, you must have registered for Intermediate on or before 1 May of the previous year, which for January 2027 means 1 May 2026 (ICAI FAQs, Q 3.9). Eligibility, registration and fees are explained in our CA Intermediate course guide.

Study material and notes

Revise from the edition of ICAI's study material that applies to your exam. For January 2027, the Board of Studies lists the July 2024 edition (reprint August 2025 onwards) plus the Revision Test Paper (RTP) for January 2027 for Papers 1, 2, 4, 5 and 6, and the July 2025 edition plus the RTP and the Statutory Update for January 2027 for both sections of Paper 3, Taxation. The study material, RTPs, statutory updates, mock test papers and suggested answers are on the BoS Knowledge Portal, and past question papers are on ICAI's question papers page. Our guide to preparing for CA Intermediate online explains how to use each of these.

Alongside ICAI's material, your own notes are the most useful revision tool in a short plan. In our experience, writing notes by hand helps you remember what you studied and improves how you present answers. Keep them short: key concepts, formats, definitions and the questions you got wrong, so that you can go through a whole paper in a day or two in the final month.

How to split the three months

Revision is a necessity, not a choice, and so is practice under exam conditions. Most students have less time left than they expected after covering the syllabus, so the more revision rounds and mock tests you fit in, the better prepared you will be. Mapped to the January 2027 exam:

In our experience, you should aim to write at least three full-length practice papers for each paper before the exam. For the September 2026 exam, ICAI's Board of Studies ran two series of Mock Test Papers: Series I from 25 July and Series II from 8 August 2026. The question papers were posted on the BoS Knowledge Portal and the MTP portal (bosmtp.icai.org) by 9:30 AM on each paper's day, and answer keys followed within 48 hours (BoS announcement of 25 June 2026). Watch the Knowledge Portal for any mock test papers announced for January 2027.

The Initial 60-Day Plan

It involves categorising and completing the syllabus according to A, B and C categories:

• Classify chapters into A (most important), B and C categories. Complete A and B thoroughly first, then cover C as your schedule allows.
• Make sure you understand each topic and review it regularly, rather than simply reading through all the chapters.
• Before going to bed each night, recap what you learned during the day. Note the key concepts and questions that will help you revise quickly before the exam.
• Practise the MCQs of each chapter as soon as you finish it. They are 30% of every paper, and ICAI describes them as case-scenario or case-study based (ICAI FAQs, Q 3.16), so practise them together with the descriptive questions from the same chapter.
• Once you finish a paper, take a chapter-wise or full-length test, evaluate your performance and adjust your plan. Use mnemonics and diagrams to recall concepts and key terms quickly.
• Fill in your exam form during the window (3 to 16 November 2026 for January 2027) so it does not interrupt your study. If you use ICAI's revision classes (LVRC), fit them into this phase.

Plan For The Following 30 Days: Reviewing

• To recall each subject quickly, go through your notes and the topic names. For numerical papers, solve a few questions in writing rather than only reading them.
• During the first 25 days of this phase, give theory papers two sessions of two to three hours a day. Focus on technical terms, the wording of provisions and key points.
• Write full-length mock papers in one 3-hour sitting at 2 PM, the exam time. In Papers 3 and 6, answer the two sections on separate sheets, as you will in the exam.
• Revise from the RTP for your exam and, for Taxation, the Statutory Update, because ICAI lists them with the study material for January 2027.
• Use your reading and recall from the past weeks to plan the exam days, including which paper you will revise on each gap day between papers.
• This is the time to steer your preparation in the right direction, so decide your priorities in advance to make the most of the remaining days.
• Small, steady steps bring long-term benefits; your effort counts as much as your ability.

Frequently Asked Questions

Can We Clear CA Inter Both Groups In 3 Months?

ICAI does not set a preparation time; it only requires you to be registered for eight months before the exam month (ICAI FAQs, Q 3.9). Three months is enough for both groups only if you have already studied all six papers once and use the time for completion, revision and mock tests, as in the plan above. If you are starting some papers from scratch, writing one group now and the other in a later session is the safer choice.

Is 3 months enough for CA Inter Group 1?

Group 1 has three papers: Advanced Accounting, Corporate and Other Laws, and Taxation (Income-tax Law and GST). In our experience, three months is a workable time for one group if you have covered its syllabus once; you can then give each paper about three weeks in the first phase and keep the last month for revision and mock tests. You must register for both groups, but you can write one group at a time (ICAI FAQs, Q 3.12).