FR Exemption Master Plan: Free Revision Videos, Books & Extra Question Resources
CA Final · Financial Reporting
FR Exemption Master Plan: Free Revision Videos, Books & Extra Question Resources
A complete, step-by-step strategy to score an exemption in CA Final Financial Reporting — built around CA Aakash Kandoi's proven revision system.
🎓 Guided by CA Aakash KandoiScoring an exemption (60+ marks) in CA Final Financial Reporting (FR) is achievable for every student — even if you studied the subject months ago or faced a setback in your last attempt. The key is not how much you study, but how structured your revision is.
At Zeroinfy, we've put together this complete master plan based on CA Aakash Kandoi's revision methodology, along with the free resources that support it. Here's exactly how to get exam-ready.
The 15-Day Revision Roadmap
The foundation of this plan is a structured revision planner that gets you back into the flow of FR, no matter when you last touched the syllabus. It's flexible — compress or extend it based on your current grasp.
Tip: Map every chapter to a day. Front-load the heavy chapters (Ind AS on Financial Instruments, Business Combinations, Consolidation) and keep lighter chapters for the final days.
Practice the Right Way: The LDR List
The LDR (Last Day Revision) list is your single most important practice tool. It contains every essential question worth solving for FR.
- First revision: Solve every LDR question by hand — no shortcuts, no reading-only.
- Later revisions: Filter the list down to your weaker chapters and high-error areas.
- Pair each question set with the revision videos for faster conceptual recall.
Free Support Resources & Study Material
A centralised resource bank covers everything you need to bridge gaps and stay aligned with the latest syllabus:
- Study Planner & LDR Lists — compatible across multiple book editions (6, 7, 8 & 9).
- Extra Question videos & notes — for older editions, so you don't miss newly added content.
- Bonus lectures — covering frequently-missed topics and updated solutions.
- RTP solution videos — direct walkthroughs of ICAI Revision Test Papers.
These resources are provided directly by CA Aakash Kandoi. On Zeroinfy, you can also access his free CA Final FR notes (Ind AS 109, 103, 116, 33 & more — no purchase needed) and a free FR demo lecture, along with his complete structured FR course. Get all free FR resources here →
Pro Tips for Exam Success
📝 Solve ICAI Case Studies
After completing the full syllabus (or your first revision), solve 15–20 case studies from the ICAI MCQ booklet to master the case-scenario MCQ section.
✍️ Practise Writing by Hand
Write out full solutions. This prevents exam-day issues like slow hand speed and memory blocks that pure reading never exposes.
📄 Attempt a Mock Test
Take at least one full mock test under exam conditions to build speed, time management and confidence.
✅ Cover 100% of the Syllabus
Avoid selective study (ABC analysis). 'C' category chapters often carry the easiest marks — leaving them out risks losing your exemption.
Why 100% Coverage Beats Selective Study
Many students rely on ABC analysis and skip 'C' category chapters to save time. This is the single biggest reason students fall just short of an exemption. Those "low-priority" chapters frequently contain the most scoring, least time-consuming questions in the paper. Complete coverage is what separates a pass from an exemption.
Get FR Exemption-Ready with Zeroinfy
Access CA Aakash Kandoi's free FR notes, free demo lecture, complete lectures and combo packs — at the best prices, with full learning flexibility.
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