CA Inter Auditing And Ethics Study Plan For Jan 2026 Exams

Preparing for the CA Inter Auditing and Ethics paper requires discipline, clarity, and proper time management. The January 2026 attempt is important because many students face pressure due to closely scheduled papers. A structured plan helps in covering the syllabus calmly and revising it properly before the exam. 

Here, we’ll explain a clear and practical CA Inter Auditing and Ethics Study Plan for Jan 2026 Exams based on smart time division, focused chapters, and repeated revision.

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Understanding the Nature of the Audit and Ethics Paper

The Auditing and Ethics paper is theory-based. It tests understanding, presentation, and application of concepts. The paper includes descriptive questions, case studies, and MCQs. Students often feel this subject is lengthy. However, with a planned approach, it becomes manageable.

Audit requires regular revision. Ethics needs conceptual clarity and the practice of case studies. This CA Inter Auditing and Ethics Study Plan for Jan 2026 Exams focuses on balancing both parts without overload.

CA Inter Auditing and Ethics Study Plan Day-Wise

A day-wise plan reduces stress. This plan is divided into two clear phases. Phase 1 focuses on completing the first full revision of the Audit before the CA Inter FM–SM exam. Phase 2 is meant for the final, high-intensity revision after the FM–SM exam, leading directly to the Audit paper.

The objective is full syllabus coverage, repeated revision of important chapters, and focused RTP practice.

Phase 1: Audit Preparation Before FM–SM Exam

(12th January – 14th January)

This phase ensures one complete revision of the Audit syllabus with proper chapter sequencing and time control.

12th January (After Costing Exam)

Time Slot: 9:00 PM – 11:00 PM (2 hours)

Chapters Covered:

• Chapter 1

• Chapter 2

• Chapter 6

Focus Area: These chapters form the base of Audit and are frequently tested.

Study Instructions:

• Revise strictly from ICAI study material.

• Read all Test Your Understanding questions and Illustrations.

• Focus on clarity of concepts, not memorisation.

• The aim is to secure easy marks from foundational areas.

13th January (Full Day Audit Revision)

Slot 1: 6:00 AM – 9:00 AM (3 hours)

Chapters Covered:

• Chapter 7

• Chapter 11

• CARO (from Chapter 8)

Study Instructions:

• Revise Chapters 7 and 11 completely from ICAI material.

• For CARO, study only through charts.

• Avoid reading long explanations again.

• Concentrate on reporting clauses and keywords.

Slot 2: 11:00 AM – 2:00 PM (3 hours)

Chapters Covered:

• Chapter 8: Audit Reports

• Chapter 9 (Selected Portions)

Study Instructions:

• From Chapter 8, cover SA 700, 705, 706, 701, 710, and Company Audit.

• From Chapter 9, revise only the Government Audit and Cooperative Society Audit.

• Focus on formats, differences, and reporting points.

Slot 3: 3:00 PM – 7:00 PM (4 hours)

Chapters Covered:

• Remaining portion of Chapter 9

• Chapter 10

Study Instructions:

• Finish leftover portions of Chapter 9.

• Revise Chapter 10 only through charts and short notes.

• Do not open the full ICAI module for Chapter 10.

Slot 4: 8:00 PM – 12:00 AM (4 hours)

Chapter Covered:

• Chapter 5: Audit of Items of Financial Statements

Study Instructions:

• Dedicate the full slot only to this chapter.

• Revise using charts and personal notes.

• Pay attention to audit procedures and common mistakes.

• This chapter needs repeated revision due to its length and scoring nature.

14th January (Half Day Audit)

Slot 1: 7:00 AM – 10:00 AM (3 hours)

Chapters Covered:

• Chapter 3

• Start of Chapter 4

Study Instructions:

• Complete full revision of Chapter 3.

• Start Chapter 4 from the end, beginning with SA 501.

• Focus on understanding the purpose of each standard.

Slot 2: After 10:00 AM

Chapter Covered:

• Remaining portion of Chapter 4

Study Instructions:

• Complete all pending topics of Chapter 4.

• For the first three parts, revise Examples, TYU questions, and Illustrations from ICAI material.

• Avoid unnecessary reading beyond these sections.

After completing Audit revision on 14th January, shift full focus to FM–SM for the remaining part of the day, 15th, 16th, and the morning of 17th January.

Phase 2: Final Audit Revision After FM–SM Exam

(17th January – 19th January)

This phase is designed for fast recall, confidence building, and exam-oriented preparation.

17th January (After FM–SM Exam)

Time Slot: 9:00 PM – 12:00 AM (3 hours)

Task: RTP Revision (Chapters 1 to 5)

Study Instructions:

• Go through RTP questions from the May attempt onwards.

• Do not write answers.

• Read questions and check if you can frame answers mentally.

• Focus on structure and keywords.

18th January (Full Day Final Revision)

Slot 1: 7:00 AM – 10:00 AM (3 hours)

Task: RTP Revision (Chapters 6 to 11)

Study Instructions:

• Complete RTP coverage for remaining chapters.

• Pay special attention to repeated themes and case-based questions.

• RTPs are a strong indicator of exam patterns.

Slot 2: 11:00 AM – 2:00 PM (3 hours)

Chapter Covered:

• Chapter 5

Study Instructions:

• Revise Chapter 5 again, starting from the end.

• Begin with Additional Regulatory Information.

• This reverse revision helps improve retention.

Slot 3: 3:00 PM – 7:00 PM (4 hours)

Chapters Covered:

• Chapter 3

• Chapter 4

Study Instructions:

• Quick revision from notes.

• Focus mainly on solving combined questions.

• High chances of direct questions from this set.

Slot 4: 8:00 PM – 12:00 AM (4 hours)

Chapters Covered:

• Chapter 9

• Chapter 11

Study Instructions:

• Revise concepts from charts and notes.

• Practice combined and case-based questions.

• Strengthen weak areas only.

19th January (Exam Day Morning)

Time Slot: 7:00 AM – 11:00 AM

Task: Final Revision and Confidence Building

Study Instructions:

• Attend the faculty warm-up session if available.

• Revise your complete handwritten notes once.

• Avoid new material.

• Keep the mind calm and focused.

Audit and Ethics demand consistency, not panic. A clear plan helps in managing pressure and covering the syllabus effectively. This article has explained a practical and realistic CA Inter Auditing and Ethics Study Plan for Jan 2026 Exams, focusing on revision, RTP practice, and balanced study.

Students should trust their preparation, revise regularly, and stay calm. With disciplined effort and proper planning, Audit and Ethics can be handled confidently in the January 2026 attempt.