🧾 AUDITING & ETHICS 🔥
❖ HANDWRITTEN NOTES 💫
➜ CA RISHABH JAIN SIR ✅
➜ CA SHUBHAM KESWANI SIR ✅
➜ CA SAKSHAM JAIN SIR ✅
➜ CA DEEPIKA RATHI MAM ✅
➜ CA PANKAJ GARG SIR ✅
➜ CA ANKUSH CHIRIMAR SIR ✅
➜ CA HIMANSHU SIR ✅
➜ CA ROHIT SHROFF SIR ✅
➜ CA ABHISHEK BANSAL SIR ✅
➜ CA JYOTI DESHWAL MAM ✅
https://drive.google.com/drive/folders/1NVA-LVCPc9tfdbfTf1mKNcaxI5wnntgp
❀≿━━━༺❀༻━━━≾❀
⪼ @FOCUSXCA
❀≿━━━༺❀༻━━━≾❀
❖ HANDWRITTEN NOTES 💫
➜ CA RISHABH JAIN SIR ✅
➜ CA SHUBHAM KESWANI SIR ✅
➜ CA SAKSHAM JAIN SIR ✅
➜ CA DEEPIKA RATHI MAM ✅
➜ CA PANKAJ GARG SIR ✅
➜ CA ANKUSH CHIRIMAR SIR ✅
➜ CA HIMANSHU SIR ✅
➜ CA ROHIT SHROFF SIR ✅
➜ CA ABHISHEK BANSAL SIR ✅
➜ CA JYOTI DESHWAL MAM ✅
https://drive.google.com/drive/folders/1NVA-LVCPc9tfdbfTf1mKNcaxI5wnntgp
❀≿━━━༺❀༻━━━≾❀
⪼ @FOCUSXCA
❀≿━━━༺❀༻━━━≾❀
❤16👏1
🚨 CA COURSE UPDATE
❖ POSSIBLE CHANGES IN CA COURSE
➜ 3-YEAR ARTICLESHIP
➜ SPOM SET A & B
➜ FINAL EXAMINATION STRUCTURE
➜ FOUNDATION & INTERMEDIATE EXAMS
➜ AI, TECHNOLOGY & EMERGING AREAS
❖ WHAT SHOULD STUDENTS DO?
➜ SPOM SET A & B ELIGIBLE? CLEAR THEM EARLY
➜ DON'T CHANGE YOUR PLAN BASED ON RUMOURS
➜ FOLLOW THE RULES APPLICABLE TO YOU TODAY
➜ WAIT FOR THE OFFICIAL ICAI NOTIFICATION
➜ ADAPT ONLY AFTER CONFIRMED CHANGES
⚠️ THESE ARE POSSIBLE CHANGES UNDER DISCUSSION,
NOT A FINAL CONFIRMATION.
╰⪼ FOCUS ON PREPARATION, NOT SPECULATION.
🤍 @FOCUSXCA
❖ POSSIBLE CHANGES IN CA COURSE
➜ 3-YEAR ARTICLESHIP
➜ SPOM SET A & B
➜ FINAL EXAMINATION STRUCTURE
➜ FOUNDATION & INTERMEDIATE EXAMS
➜ AI, TECHNOLOGY & EMERGING AREAS
❖ WHAT SHOULD STUDENTS DO?
➜ SPOM SET A & B ELIGIBLE? CLEAR THEM EARLY
➜ DON'T CHANGE YOUR PLAN BASED ON RUMOURS
➜ FOLLOW THE RULES APPLICABLE TO YOU TODAY
➜ WAIT FOR THE OFFICIAL ICAI NOTIFICATION
➜ ADAPT ONLY AFTER CONFIRMED CHANGES
⚠️ THESE ARE POSSIBLE CHANGES UNDER DISCUSSION,
NOT A FINAL CONFIRMATION.
╰⪼ FOCUS ON PREPARATION, NOT SPECULATION.
🤍 @FOCUSXCA
❤16🔥1
📚 CA INTER • 100+ QUESTION BANKS 🎇🥰
⟢ Curated Collection
⟢ One Drive • All Subjects
https://drive.google.com/drive/folders/17HUrqIfoFIvfEvTsQ2k-vLTy1mVSBGZx
━━━━━━━━ ✦✗✦ ━━━━━━━━
❖ @FOCUSXCA ❤️
⟢ Curated Collection
⟢ One Drive • All Subjects
https://drive.google.com/drive/folders/17HUrqIfoFIvfEvTsQ2k-vLTy1mVSBGZx
━━━━━━━━ ✦✗✦ ━━━━━━━━
❖ @FOCUSXCA ❤️
❤15⚡1
📘 CA INTER • TAXATION
❖ WHY STUDENTS FAIL IN TAXATION?
➜ COMMON MISTAKES
➜ KEY REASONS
➜ HOW TO AVOID THEM
╰⪼ @FOCUSXCA
❖ WHY STUDENTS FAIL IN TAXATION?
➜ COMMON MISTAKES
➜ KEY REASONS
➜ HOW TO AVOID THEM
╰⪼ @FOCUSXCA
❤11🤩1
📚 CA INTERMEDIATE ✅
❖ CASE SCENARIO BASED MCQ BOOKLET
➜ ALL SUBJECTS
⟡ COMPILATION OF
➜ CASE SCENARIO BASED QUESTIONS
➜ MCQs FROM PYQs
➜ MCQs FROM MTPs
➜ MCQs FROM RTPs
➜ MCQs FROM MODEL TEST PAPERS
➜ MCQs FROM ICAI
https://drive.google.com/drive/folders/17_x6r4L_B8LIQYjkJNbz9IeO625uQaDN_
❖ JAN'27 LAW AMENDMENT 🤍
https://drive.google.com/drive/folders/1gKR0yB0ufNis_dUsKESUhCs3Rfh2379h
@FOCUSXCA
❖ CASE SCENARIO BASED MCQ BOOKLET
➜ ALL SUBJECTS
⟡ COMPILATION OF
➜ CASE SCENARIO BASED QUESTIONS
➜ MCQs FROM PYQs
➜ MCQs FROM MTPs
➜ MCQs FROM RTPs
➜ MCQs FROM MODEL TEST PAPERS
➜ MCQs FROM ICAI
https://drive.google.com/drive/folders/17_x6r4L_B8LIQYjkJNbz9IeO625uQaDN_
❖ JAN'27 LAW AMENDMENT 🤍
https://drive.google.com/drive/folders/1gKR0yB0ufNis_dUsKESUhCs3Rfh2379h
@FOCUSXCA
❤11🥰1
⟡ SOMEONE GIVE UNDERRATED LIFE ADVICE 🌸
Become difficult to rush. 🌿
Rushed decisions.
Rushed to clear backlog without understanding classes.
Rushed conversations.
Rushed timelines.
There’s power in rejecting that trend. 💢
Pause. Slow down.
Create space to think clearly.
Become difficult to rush. 🌿
Rushed decisions.
Rushed to clear backlog without understanding classes.
Rushed conversations.
Rushed timelines.
There’s power in rejecting that trend. 💢
Pause. Slow down.
Create space to think clearly.
❤18👏2🫡1
🧾 CA INTER • AUDIT
❖ PAST 8 ATTEMPTS
➜ SA-WISE TREND ANALYSIS 📉📈
⟡ CHANGES IN ANALYSIS
SA 315 — PAST TREND ANALYSIS
➜ SEP'26 — 7
➜ MAY'26 — 12
➜ JAN'26 — 9
➜ SEP'25 — 11
➜ MAY'25 — 13
➜ JAN'25 — 10
➜ SEP'24 — 7
╰⪼ @FOCUSXCA
❖ PAST 8 ATTEMPTS
➜ SA-WISE TREND ANALYSIS 📉📈
⟡ CHANGES IN ANALYSIS
SA 315 — PAST TREND ANALYSIS
➜ SEP'26 — 7
➜ MAY'26 — 12
➜ JAN'26 — 9
➜ SEP'25 — 11
➜ MAY'25 — 13
➜ JAN'25 — 10
➜ SEP'24 — 7
╰⪼ @FOCUSXCA
❤13💯1
📘 ADVANCED ACCOUNTING
❖ REAL ICAI PATTERN ✅
➜ SEP'26 — 68 MARKS
➜ MAY'26 — 68 MARKS
➜ JAN'26 — 69 MARKS
➜ SEP'25 — 69 MARKS
➜ MAY'25 — 69 MARKS
➜ JAN'25 — 69 MARKS
➜ SEP'24 — 76 MARKS
➜ MAY'24 — 59 MARKS (MCQs NOT AVAILABLE)
❖ JAN'27 STRATEGY • ADVANCED ACCOUNTING
➜ BRANCH — 6 MARKS
➜ AMALGAMATION — 14 MARKS
➜ CONSOLIDATION — 14 MARKS
➜ FINANCIAL STATEMENTS — 10 MARKS (AVG.)
➜ CFS — 9 MARKS (AVG.)
➜ BUYBACK — 6 MARKS (AVG.)
➜ INTERNAL RECONSTRUCTION — 8 MARKS (AVG.)
⟡ 60+ MARKS PATTERN ACROSS THE LAST 8 PAPERS
╰⪼ @FOCUSXCA 🤍
❖ REAL ICAI PATTERN ✅
➜ SEP'26 — 68 MARKS
➜ MAY'26 — 68 MARKS
➜ JAN'26 — 69 MARKS
➜ SEP'25 — 69 MARKS
➜ MAY'25 — 69 MARKS
➜ JAN'25 — 69 MARKS
➜ SEP'24 — 76 MARKS
➜ MAY'24 — 59 MARKS (MCQs NOT AVAILABLE)
❖ JAN'27 STRATEGY • ADVANCED ACCOUNTING
➜ BRANCH — 6 MARKS
➜ AMALGAMATION — 14 MARKS
➜ CONSOLIDATION — 14 MARKS
➜ FINANCIAL STATEMENTS — 10 MARKS (AVG.)
➜ CFS — 9 MARKS (AVG.)
➜ BUYBACK — 6 MARKS (AVG.)
➜ INTERNAL RECONSTRUCTION — 8 MARKS (AVG.)
⟡ 60+ MARKS PATTERN ACROSS THE LAST 8 PAPERS
╰⪼ @FOCUSXCA 🤍
❤10👀3
📘 INCOME TAX
❖ PAST 6 ATTEMPTS ANALYSIS
➜ BY BB SIR
📄 FULL PDF • REVISION PLANNER
https://t.me/CA_Notes_Channel/955
🎥 YOUTUBE VIDEO
https://youtu.be/TyvcOkcaRJo
╰⪼ @FOCUSXCA
❖ PAST 6 ATTEMPTS ANALYSIS
➜ BY BB SIR
📄 FULL PDF • REVISION PLANNER
https://t.me/CA_Notes_Channel/955
🎥 YOUTUBE VIDEO
https://youtu.be/TyvcOkcaRJo
╰⪼ @FOCUSXCA
❤9👀3😍1
CA Notes Inter (FOCUS)
❤7🔥4🤔2
Forwarded from ICAI
📢 𝗖𝗔 𝗜𝗻𝘁𝗲𝗿 𝗥𝗲𝘀𝘂𝗹𝘁 – 𝗦𝗲𝗽𝘁𝗲𝗺𝗯𝗲𝗿 𝟮𝟬𝟮𝟲 🎯
📅 𝗘𝘅𝗽𝗲𝗰𝘁𝗲𝗱 𝗗𝗮𝘁𝗲 ➜ 22 October 2026 (Evening)
🔗 𝗖𝗵𝗲𝗰𝗸 𝗥𝗲𝘀𝘂𝗹𝘁 ➜ caresults.icai.org
📝 Keep your Registration Number & Roll Number ready.
📌 Follow ✍️🎗️ - @ICAI_OrgIndia
📅 𝗘𝘅𝗽𝗲𝗰𝘁𝗲𝗱 𝗗𝗮𝘁𝗲 ➜ 22 October 2026 (Evening)
🔗 𝗖𝗵𝗲𝗰𝗸 𝗥𝗲𝘀𝘂𝗹𝘁 ➜ caresults.icai.org
📝 Keep your Registration Number & Roll Number ready.
📌 Follow ✍️🎗️ - @ICAI_OrgIndia
❤12🙏3
⚖️ CA INTER • LAW
❖ LAW AMENDMENTS
➜ NEW SECTIONS ADDED IN LLP ACT, 2008
MAY'27 ONWARDS
➜ AMENDMENTS FOR JAN'27
📘 DIRECT TAX (DT)
https://drive.google.com/file/d/1iW60KEs8fkQ90MnshBFXtY1Is3VhE84x/view?usp=drivesdk
⚖️ LAW
https://drive.google.com/drive/folders/1gKR0yB0ufNis_dUsKESUhCs3Rfh2379h
╰⪼ @FOCUSXCA
❖ LAW AMENDMENTS
➜ NEW SECTIONS ADDED IN LLP ACT, 2008
MAY'27 ONWARDS
➜ AMENDMENTS FOR JAN'27
📘 DIRECT TAX (DT)
https://drive.google.com/file/d/1iW60KEs8fkQ90MnshBFXtY1Is3VhE84x/view?usp=drivesdk
⚖️ LAW
https://drive.google.com/drive/folders/1gKR0yB0ufNis_dUsKESUhCs3Rfh2379h
╰⪼ @FOCUSXCA
❤11