CA Final Study Material, RTPs, Mock Test Papers and Past Papers from ICAI

What ICAI publishes for CA Final

ICAI study material for CA Final

To download the study material as PDFs:

1. Open the BoS Knowledge Portal at boslive.icai.org.
2. In the "What We Offer" section, choose Study Material (New Scheme), then Final.
3. Choose English Medium or Hindi Medium.
4. Pick the edition group, then the paper. In October 2026 the portal groups the Final material as "Applicable for May 2027 Exam Onwards", "Applicable for May 2026 Exam Onwards" and an older set for the May 2025, September 2025 and January 2026 exams.

The portal's labels don't always match the current exam calendar. For example, the Paper 4 folder still reads "Applicable for May/ September 2026 & January 2027 Exam", although the CA Final has been held only in May and November since May 2026. So check the list BoS issues for your own exam, "BOS study material applicable for Final Course", and use the editions it names. The May 2027 folder holds only Papers 4 and 5 so far.

Printed copies: after you register for the Final course, ICAI emails you login details for ordering the Final study material, and the material for the SET A and SET B self-paced modules, through its CDS portal. The SET C and SET D material is on ICAI's New Scheme of Education and Training page (ICAI FAQs, Q 4.4).

For the module-by-module edition list, what Paper 6 needs and how to choose reference books, see our guide to CA Final books and ICAI study material.

CA Final papers and the ICAI material for each

CA Final has six 100-mark papers in two groups (ICAI FAQs, Q 4.3). This is what ICAI publishes for each:

Sources: BoS study material list for November 2026; Model Test Papers, Group I and Group II (February 2025); Saransh page for Final, checked 7 October 2026.

For Paper 6, ICAI's list names the study material of Papers 1 to 5, the SET A material (September 2025) with the amendments relevant for November 2026, the SET B material (October 2023), the IBS Case Study Digest (July 2024 edition) and its Volume II (July 2025 edition), and the case studies published on the portal. What each paper covers is set out in CA Final subjects under the new scheme.

Revision Test Papers

BoS issues an RTP for every exam. The November 2026 set (August 2026 edition) has one RTP for each of the six papers, group-wise compilations for Group I and Group II, and a corrigendum for Paper 2.

ICAI describes the RTP's purpose as helping students "get an insight of their preparedness for the forthcoming examination" and updating them "on the latest developments relevant for the forthcoming examination in select subjects". It also says how to use it: by the time you take up the RTP you should have finished the study material and any statutory or judicial update, then solve the questions on your own and compare your answers with ICAI's.

Some RTPs also change what you study. The November 2026 RTP for Paper 1 opens with amendments notified after the study material was printed, and the Group I compilation ends with a list of the standards, guidance notes and legislative amendments that apply to the November 2026 exam. Always use the RTP for your own exam, not an older one.

Mock Test Papers and Model Test Papers

The two names sound alike but are different publications.

Mock Test Paper series

Before each exam, BoS runs two series of Mock Test Papers. For the November 2026 exam (announcement dated 10 August 2026):

• Series I ran from 9 to 21 September 2026 and Series II from 23 September to 5 October 2026, each paper from 2 PM to 5 PM on its scheduled day.
• The tests ran in physical or virtual mode. For physical mode, students register with their ICAI branch or regional office.
• Each question paper was uploaded to the Knowledge Portal and the BoS MTP portal (bosmtp.icai.org) by 1:30 PM on its day, and the answer key within 48 hours.
• To log in to the MTP portal for the first time, you register with your registration number and date of birth, then log in with your email ID (as on ICAI's Self Service Portal) and the OTP sent to it.

The announcement also points to the Knowledge Portal and the ICAI BoS mobile app, after logging in, for downloading the question papers and answers. For the May 2027 exam, watch the BoS announcements on the portal.

Model Test Papers

Model Test Papers are a fixed BoS compilation, published as two PDFs on the portal's "Model Test Papers" page, both in the February 2025 edition with answers:

• Group I ("relevant for May, 2025 examination and onwards"): six papers for Financial Reporting, ten for Advanced Financial Management and six for Advanced Auditing.
• Group II ("relevant for May, 2025 and November 2025 examinations"): six papers each for Direct Tax Laws and Indirect Tax Laws. There are no Model Test Papers for Paper 6.

Because tax law changes every year, treat the Group II answers with care and check them against the current study material, RTP and updates.

How to attempt them

In our experience, mock and model papers help most when you treat them like the real exam:

• Sit each paper in one go within the exam time: three hours for Papers 1 to 5 and four hours for the open-book Paper 6 (ICAI Guidance Notes, November 2026).
• Practise the MCQs as well as the written answers: they make up 30% of the marks in Papers 1 to 5 and 40% in Paper 6. There is no negative marking in the Final MCQs (ICAI FAQs, Q 4.9).
• Mark your answers against ICAI's answer key and record your score. To pass a group, you need at least 40% in each paper and 50% in the aggregate of the group in one sitting (ICAI FAQs, Q 4.10), so score yourself against those lines.
• List the chapters where you lose marks and go back to the study material for them before the next paper.

Past question papers, suggested answers and notes

ICAI's Final question papers page has all six papers for each new-scheme exam so far: May 2024, November 2024, May 2025, September 2025, January 2026 and May 2026. Its suggested answers page covers the same exams, with Hindi versions for September 2025 and January 2026.

Read ICAI's disclaimer before using older answers: they "have not been revised or updated to reflect subsequent amendments in legislation or changes to the syllabus", and where two BoS publications answer the same question differently, "the solutions provided in the most recent edition of BOS inputs will take precedence". Papers from before May 2024 follow the old eight-paper syllabus, so their paper names and coverage differ.

Notes and revision booklets

ICAI's own short-form notes are the Saransh – Last Mile Referencer booklets, which present each paper's main provisions in tables, diagrams and flow charts. For Final they cover Papers 2 to 5. ICAI says they are for quick revision and that students should still refer to the study material for full study; the Paper 4 booklet (December 2025 edition), for example, is based on the Income-tax Act, 1961 as amended by the Finance Act, 2025 and circulars up to 31 October 2025.

Beyond that, your own notes made while reading the study material are the most useful revision tool, in our view: short, by chapter, with the amendments from the RTP added in. ICAI's free Live Virtual Classes for Final also come with notes, assignments and MCQs; the batch for the May and November 2027 exams started on 20 July 2026 and needs pre-registration (BoS announcement, 13 July 2026).

Putting it together before the exam

This is the order we suggest; it follows ICAI's advice to finish the study material before the RTP:

1. First reading: the study material edition listed for your exam, with your own chapter notes.
2. After each paper: two or three Model Test Papers or past papers for that paper, timed.
3. Last two months: the RTP and updates for your exam, then the Mock Test Paper series as ICAI releases it.
4. Last weeks: your notes, Saransh and the questions you got wrong; no new material.

For a daily routine built on these free resources, see how to self-study for CA at home. Exam dates and the full exam pattern are in our CA Final exam guide.