CA Inter Revision Plan for May 2026 Exams – Complete Strategy to Score High
Preparing for the CA Intermediate May 2026 exams requires a structured revision plan, disciplined execution, and smart exam-oriented preparation. Since CA Inter is conducted by ICAI under the new scheme, students must focus on conceptual clarity, practical application, and consistent practice.
In this detailed guide, you will get a subject-wise CA Inter revision plan, daily and monthly strategy, mock test approach, time management techniques, and scoring tips to maximize your results in May 2026.
Overview of CA Intermediate Course (New Scheme)
Under the latest ICAI scheme, CA Inter consists of:
Group I
Advanced Accounting
Corporate and Other Laws
Taxation (Income Tax + GST)
Group II
Cost and Management Accounting
Auditing and Ethics
Financial Management & Strategic Management (FM & SM)
You must score minimum 40% in each paper and 50% aggregate per group to pass.
When Should You Start CA Inter Revision for May 2026?
Ideally, you should start serious revision at least 3–4 months before the exam, meaning:
First Revision Start: January 2026
Second Revision: March 2026
Final Revision + Mock Tests: April 2026
If you are appearing for both groups, begin even earlier to manage syllabus volume effectively.
3-Phase CA Inter Revision Plan for May 2026
Phase 1: First Revision (Concept Strengthening Phase)
Duration: 60–75 Days
Objective: Complete entire syllabus once with concept clarity.
Strategy:
Revise 2 subjects simultaneously (1 practical + 1 theory).
Study 8–10 hours daily (if full-time).
Solve ICAI Study Material questions compulsorily.
Highlight key amendments (especially in Tax & Law).
Suggested Daily Structure:
3 hours – Practical Subject
2 hours – Theory Subject
2 hours – Question Practice
1 hour – Revision of previous day
Phase 2: Second Revision (Exam-Oriented Practice Phase)
Duration: 30–40 Days
Objective: Improve speed, presentation, and retention.
Strategy:
Solve past 5 attempts RTPs, MTPs, and PYQs.
Practice full-length questions within time limits.
Prepare summary notes (formulas, sections, standards).
Revise amendments again.
Focus Areas:
Accounting Standards adjustments
GST practical sums
Costing theory + formulas
Audit SA numbers
FM ratios and formulas
Phase 3: Final Revision (Mock Test & Rapid Revision Phase)
Duration: 20–25 Days
Objective: Simulation of real exam environment.
Strategy:
Attempt at least 3 full mock tests per subject.
Analyze mistakes immediately.
Revise only short notes and marked weak areas.
Do not start new topics at this stage.
Subject-Wise CA Inter Revision Strategy
Advanced Accounting
Revise Accounting Standards thoroughly.
Practice consolidation and amalgamation repeatedly.
Focus on adjustments and presentation format.
Solve ICAI illustration questions compulsorily.
Pro Tip: Maintain a separate AS summary notebook.
Corporate and Other Laws
Focus on Companies Act sections.
Memorize section numbers smartly (use charts).
Write answers in proper legal format:
Provision
Explanation
Conclusion
Revise daily for 1 hour to retain theory.
Taxation (Income Tax + GST)
Income Tax:
Practice residential status.
Revise clubbing, set-off, and deductions.
Solve at least 2 full computation sums daily.
GST:
Focus on place of supply.
Practice ITC reversal.
Revise exemptions and time of supply.
Tax requires daily practice, not passive reading.
Cost and Management Accounting
Memorize formulas.
Practice standard costing and marginal costing.
Focus on reconciliation statements.
Daily problem-solving improves speed significantly.
Auditing and Ethics
Revise SA numbers repeatedly.
Use keywords in answers.
Practice case study-based questions.
Make concise notes for:
CARO
Audit Reports
Ethics
Financial Management & Strategic Management
FM:
Focus on ratios, NPV, IRR.
Practice capital budgeting thoroughly.
Memorize formulas for quick recall.
SM:
Revise theory daily.
Use headings and bullet format in answers.
Ideal Daily Time Table for CA Inter Revision
If Studying Full-Time (8–10 Hours)
Morning: Practical subject (3 hours)
Afternoon: Theory subject (2 hours)
Evening: Question practice (2 hours)
Night: Revision (1 hour)
If Doing Articleship (4–5 Hours)
Early Morning: 2 hours
Evening: 2 hours
Weekend: Full-length mock tests
Importance of RTP, MTP & PYQs for May 2026
ICAI often repeats concepts from:
Last 3–5 attempts RTPs
Mock Test Papers
Past year questions
Do not ignore ICAI material. It has the highest weightage in exams.
Smart Revision Techniques for CA Inter 2026
Use active recall instead of passive reading
Revise with timer
Solve practical questions in writing
Teach topics to someone (improves retention)
Use flowcharts for theory subjects
Common Mistakes Students Must Avoid
Starting revision too late
Ignoring theory papers
Not solving ICAI material
Skipping mock tests
Studying without a timetable
How Many Revisions Are Required to Pass CA Inter?
To score confidently in May 2026:
3 full revisions minimum
2–3 mock tests per subject
Daily question practice
Weekly performance review
Consistency matters more than studying 15 hours randomly.
Final 15 Days Strategy Before Exam
Revise summary notes only.
Practice at least 1 full paper every 2 days.
Focus on weak areas.
Sleep 6–7 hours daily.
Avoid burnout.
Confidence + Clarity + Practice = Success.
Conclusion
The CA Inter May 2026 exams demand discipline, smart revision planning, and consistent practice. If you follow a structured 3-phase revision strategy, solve ICAI materials sincerely, and attempt regular mock tests, you can significantly improve your chances of scoring high.
Start early, revise consistently, and track your progress weekly. Your result in May 2026 will reflect the quality of your revision today.
