Ind AS 1,21,12,7,37,20. Don't forget to cover all these for may 26 exam.

From Ethics question can be expected this time.

FR resources: https://t.me/camadewithlogicfinal/245

Audit 1.5 days strategy will be shared soon.

All the best, Champion 🏆

You’ve done the hard work.
You know the concepts.
Now it’s about execution inside the exam hall.

FR Paper Strategy (Follow this with discipline)

⏱ First 15 Minutes Planning

Use first 10 minutes to identify 2 strong 14-mark questions.

Attempt these first (first few pages matter).

Use next 5 minutes to decide your Q3.

This small planning step will save time + reduce confusion later.

Execution Plan

🕐 First 1 Hour: Complete 2 questions (28 marks) with accuracy. Max time 1.10 hr.

🕐 Next 30 Minutes: Finish MCQs (Max 30 mins).

By now, you would have attempted ~60 marks in 1.5 hours.

📊 Target Mindset

Out of first 60 marks → Aim for at least 45 marks.

Remaining 40 marks → you just need 15 more for exemption.

That’s it. Game becomes simple.

Final 1.5 Hours: Attempt Q3, Q4, Q5 calmly. Focus on presentation + working notes.

Golden Insight: If you execute first 2 questions + MCQs properly, 70% of your exam stress disappears automatically.

FR is not about completing everything perfectly… It’s about smart selection + speed + accuracy.

Trust this strategy.

Stay calm. Execute well.

Exemption is within your reach. Go grab it 💯.

Extremely sorry for the delay in sharing the audit plan. By 6:30 pm I will share.

Follow this plan trust me, you’ll 🔥 rock the exam.

A lot of faculties structure their strategy SA-wise…but that approach misses how the paper is actually set.

ICAI designs the paper based on chapter-wise weightage, not SAwise.

So your preparation and revision should also be aligned with chapters and marks distribution, not scattered across SAs.

When you study with the right structure, you prioritise high-weightage areas, manage time more effectively.

All the best, Champions 🔥

Just one small but very important piece of advice: Don’t leave any descriptivs QA as blank.

Even if you are not fully sure about the answer, write something relevant and attempt it.

Trust me in Audit, even 0.5 or 1 mark can completely change your overall result.

Many students lose valuable marks simply because they leave questions unanswered thinking: “I don’t know the exact answer.”

And sometimes…that extra 1 mark becomes the difference between fail and pass, or pass and exemption.

Attempt every question. Fight for every mark 💯 - No matter what.

How was the today's paper...!?

Just went through the descriptive part of the CA Final Audit paper.

The questions were extremely lengthy. Honestly, a major portion of the time went into simply understanding what exactly the paper setter expected students to write, interpreting the requirement properly, and then identifying the relevant concept/topic behind the question.

There were a lot of unnecessary complications and lengthy storytelling added to the questions.

Overall, as per my opinion, the paper was slightly above average in difficulty.

After analysing this paper, I genuinely felt that the May 2025 attempt paper was comparatively more manageable.

One important takeaway from this paper in CA Final, strong interpretation skills, and the ability to identify the underlying concept/topic from the question are becoming extremely important.

You should have fingertip-level clarity in the chapter wise concept index mapping, so that your brain can quickly filter and identify the exact concept to be written in the exam.

Otherwise you will end up writing your own stories.

I would request everyone to go through the past 2-3 attempt exam papers for IBS very seriously.

Please understand one important reality - IBS is no longer the kind of open book exam it used to be when it was called an elective paper.

Your concepts, independent application of concept will only help you solve around 75-80% of the question.

I have already spoken openly about this reality earlier. You can go through this once: https://t.me/camadewithlogicfinal/563

https://t.me/camadewithlogicfinal/577

Today's IBS paper.

𝗧𝗮𝗸𝗲 𝗔𝘄𝗮𝘆𝘀 𝗳𝗿𝗼𝗺 𝗖𝗔 𝗙𝗶𝗻𝗮𝗹 𝗠𝗮𝘆 𝟮𝟬𝟮𝟲 𝗔𝘁𝘁𝗲𝗺𝗽𝘁 for Nov 26 students:

1️⃣ 𝗔𝗙𝗠: AFM is no longer a subject where you can blindly apply formulas and standard steps.

Every question now demands practical thinking, conceptual clarity, and logical application. If your preparation is limited to memorising formats and shortcut methods, surviving such papers will become extremely difficult.

2️⃣ 𝗔𝘂𝗱𝗶𝘁: Audit now requires strong interpretation skills.
First understand what exactly the question is asking, then write only the relevant points. Writing everything you know will not fetch marks anymore.

And one harsh reality directly reading a 200-240 page summary book without ever referring to the main book or ICAI material is becoming very risky.

At least once, every student should go through: ICAI Study Material, or a proper faculty main book covering 100% syllabus without shortcuts, language cuts, or AI-compressed notes.

3️⃣ 𝗜𝗕𝗦: In May 2026 IBS paper, around 86 marks were covered from the 5 subjects of Group 1 & 2 averaging 15+ marks from each subject.

This clearly means: If your target is even 45+ marks in IBS, you cannot depend on surface-level preparation anymore.

You must have at least 3 subjects with very strong conceptual clarity and practical application ability to crack IBS subject.

𝗧𝗵𝗲 𝗼𝗹𝗱 𝗱𝗮𝘆𝘀 𝗮𝗿𝗲 𝗴𝗼𝗻𝗲: Where students used to study only summary books, mug up keywords, and somehow clear the exam.

The last 3 attempts have clearly shown the direction in which ICAI is moving.

Exams are now testing:
• Understanding
• Interpretation
• Practical application
• Interlinking of concepts

And with limited job opportunities in the market and ICAI shifting back to 2 attempts, competition and filtering will naturally become tougher.

The earlier you understand that shortcuts are not going to work anymore, the faster you will clear CA Final.