Preparation Strategy For CA FINAL GROUP 2 May 26 [4 month]
Mastering CA Final Group 2: The Expert Blueprint
A 4-Month Strategic Roadmap for May 2026
Passing Group 2 is no longer just about memorizing the Finance Act or GST Notifications. It’s about demonstrating your ability as a Chartered Accountant to solve complex, multi-layered business problems. With only 4 months to the Nov attempt, every hour must be aligned with the ICAI Examiner's Guidelines.
Direct Tax (DT)
Nature: Dynamic & Vast
Weightage: 70 Marks (Descriptive) + 30 Marks (MCQ)
Indirect Tax (IDT)
Nature: Procedural & Scoring
Weightage: 70 Marks (Descriptive) + 30 Marks (MCQ)
Integrated Business (IBS)
Nature: Open Book / Case Study
Requirement: Multidisciplinary Knowledge
Common Student Myth: "IBS is an Open Book exam, so I don't need to study for it."
Correction: IBS is arguably the most challenging paper because it requires you to flip between Tax, Audit, and Law within a single case study. You don't have time to "search" for answers; the book is only for referencing section numbers or specific rates.
Correction: IBS is arguably the most challenging paper because it requires you to flip between Tax, Audit, and Law within a single case study. You don't have time to "search" for answers; the book is only for referencing section numbers or specific rates.
The 4-Month "ICAI-Standard" Execution Plan
| Phase / Month | Strategic Focus | Deliverables |
|---|---|---|
| Phase 1: Jan 2026 |
Direct Tax Foundation Mastering the Finance Act & International Taxation. |
70% Syllabus Prepare "Summary Adjustment Sheets" for PGBP and Assessment Procedures. |
| Phase 2: Feb 2026 |
IDT & GST Flow Conceptual clarity on ITC, Valuation, and Place of Supply. |
70% Syllabus Solve past 5 years of RTP questions alongside each chapter. |
| Phase 3: March 2026 |
IBS Integration Practicing Case Study Digests provided by ICAI. |
100% Completion Identify the "Overlap Areas" between Group 1 and Group 2. |
| Phase 4: April 2026 |
Simulation & Precision Writing practice and time management. |
MOCK TESTS Solve 2 full-length Mock Test Papers (MTPs) under 3-hour exam conditions. |
Expert Tips for High Scores
- MCQ Strategy: 30 marks per paper are your "Exemption Gateway." Practice the ICAI MCQ Booklet twice. Focus on small adjustments (Interest, Penalties, Dates) as they are prime MCQ targets.
- Writing Presentation: For DT/IDT, always use the "Issue-Provision-Analysis-Conclusion" format. The Board looks for this structured logic.
- Amendments: In tax, an outdated answer is a zero-mark answer. Ensure you are using the latest Finance Act applicable for May 2026.
- One-Pager Notes: Create one-pagers for difficult topics like Transfer Pricing or GST Returns to revise in the final 1.5 days.
Dharmendra Narsigbhai Solanki
Many many thanks for your very very good advices.
One Prep
Nice information for Four months plans on how to prepare the CA exam. High appreciate your blog!
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Megha Agarwal
Please provide the strategy for both groups in 4months ..