CA Final Last 100 Days Strategy for Both Groups (1 & 2) by CA Rohit Sir

CA Final Last 100 Days Strategy for Both Groups: CA Final Last 100 Days Strategy for May 2026 helps students plan revisions efficiently for both groups. Those finishing classes by early February can attempt both groups, while others should focus on the completed group first. Permanent exemptions are recommended only for Audit (G1) and IBS (G2), and mastering ICAI Study Material is crucial as it covers 70–80% of the exam.

The strategy emphasizes three revisions—full, faster, and smart—along with mock tests, logical subject sequencing, and daily Audit practice. Health, discipline, and structured study hours ensure maximum retention and exam readiness, making the last 100 days highly productive.

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CA Final Last 100 Days Strategy

Comprehensive strategy for the last 100 days before the CA Final exams in May 2026. It deals with important decisions such as whether to attempt single or both groups, make use of permanent exemptions, and concentrate on important areas of preparation to ensure success and an even rank. Adherence to this strategy is essential to overcome these tough exams.

Deciding Between Both Groups and a Single Group

The decision to attempt one or both groups depends on a clear timeline for completing coaching classes.

• Criterion for Both Groups: Students who have completed their classes or will complete them by the first week of February should attempt both groups. This timeframe is sufficient for multiple revisions, mock tests, and even preparing for a rank.

• Criterion for a Single Group: If classes are not completed by this deadline, students should attempt only the group for which their classes are finished.

• It is generally preferable to prepare for Group 1 first, as the knowledge is foundational for the Integrated Business Solutions (IBS) paper in Group 2.

• However, if a student has already completed Group 2 classes, they should appear for Group 2.

Strategic Use of the Permanent Exemption

The permanent exemption scheme allows students to carry forward an exemption, but it comes with a significant condition.

The Core Rule of Permanent Exemption:

If a student avails a permanent exemption in one subject of a group, they must then score a minimum of 50 marks in each of the remaining papers of that group to pass. The benefit of setting off aggregate marks is lost.

Comparative Strategy: When to Avail vs. When Not to Avail

Core Focus Areas for the Last 100 Days

To secure a rank in the May 2026 exams, students must focus on four critical areas:

1. Study Material:

• Ensure the material you are using is updated and fully covers the ICAI Study Material.

• 70-80% of the exam paper typically comes directly from the ICAI Study Mat. Mastering it is a guarantee for passing.

• After completing the study material, reference Past Year Papers, Revision Test Papers (RTPs), and Mock Test Papers (MTPs) to prepare for a rank.

2. Revision:

• Revision is the most critical factor for success. The goal is to reduce the time taken for each subsequent revision, which is crucial for performance during the 1.5 days before each exam.

• Plan for a minimum of three revisions:

• Two full-fledged revisions.

• One "smart revision" aimed at completing the entire syllabus in 1.5 to 2 days.

3. Mock Tests:

• Mock tests are extremely important. Taking at least one full mock test for every subject is essential for securing a rank.

• They provide critical learnings and prevent the actual exam from becoming an unprepared "mock" attempt.

4. Health:

• Maintaining physical and mental health is paramount. Poor health during the exam period can undermine months of preparation.

• Consume light and healthy food to avoid lethargy and distractions while studying. The final three months are for summarizing three years of effort, and no time can be lost to illness.

CA Final May 2026 – Last 100 Days Day-Wise Planner

A structured, 100-day planner is provided for Both Groups, Group 1, and Group 2 students. The planner is designed to be logical and ensure comprehensive coverage.

BEFORE YOU START (VERY IMPORTANT)

• If classes are completed by Feb 1st week → attempt BOTH groups

• If only one group is completed → attempt that group

• Prefer Group 1 first, then Group 2 (IBS needs knowledge of all subjects)

• Permanent Exemption:

• Take only in Audit (G1) or IBS (G2)

• Avoid exemption in other subjects due to 50 marks compulsory rule

OVERALL STRUCTURE OF 100 DAYS

• 3 Revisions compulsory

• Revision 1: Full revision

• Revision 2: Faster revision (60–70% time of Rev 1)

• Revision 3: Smart revision (entire syllabus in 1.5–2 days per subject)

• 1 Mock Test per subject

• Daily Audit (1 hour compulsory till FR exam)

CA Final Last 100 Days Planner for Both Groups (1 & 2)

A strategic 100-day planner for CA Final (Both Groups) to revise efficiently and maximize exam readiness

CA Final Last 100 Days Revision Planner for Both Groups (1 & 2)

Phase-wise roadmap guiding first revision, second revision, smart revision, and final touch before the exam.”

Key Revision Hacks and Study Discipline

To execute the study plan effectively, students should adhere to the following principles, remembering that (if you have failed to plan, you have planned to fail):

1. First Reading Objective: During the first self-study period after classes, the goal is to understand every concept and solve every question to resolve all potential doubts. Subsequent revisions should not be slowed down by new conceptual problems.

2. Managing Forgetting: It is normal to forget material studied a few days or a week prior. Do not lose motivation. If you can retain 50-60% of what you studied, you are on track to pass.

3. ABC Analysis: Use ABC category analysis only to determine the sequence of revision (i.e., revise Category A chapters first). It should never be used as a reason to skip Category C chapters.

4. Adherence to the Plan: If you fail to complete a subject within its allocated time, start the next subject as scheduled. This builds discipline and trains your mind to work within deadlines.

5. Daily Audit Practice: Audit requires significant memorization. Dedicate one hour every day to studying Audit, continuing this practice until the FR exam.

6. Study Hours: Begin with 7-8 hours of study per day and gradually increase to 10-11 hours.

7. Eliminate Distractions: Your phone should not be in the same room while you study. If you need to watch revision videos, put the phone away immediately afterward. Write down any doubts in a notebook and address them all at once later to avoid picking up the phone and getting sidetracked.