CA Final Advanced Auditing RTP - All Attempts PDF
CA Final · Group I · Paper 3 · Free ICAI Resource
Download the official ICAI Revision Test Paper for CA Final Advanced Auditing, Assurance and Professional Ethics for every attempt from May 2022 to November 2026, including the Old Scheme Advanced Auditing and Professional Ethics papers. All PDFs are free and include ICAI's suggested answers.
Last updated: August 2026 · Links verified against the ICAI BOS portal
What is the CA Final Advanced Auditing RTP? The Revision Test Paper is an official document published by the Institute of Chartered Accountants of India before every CA Final attempt. For Paper 3 it contains case-based questions across the Standards on Auditing, specialised audits and professional ethics, with suggested answers showing how ICAI expects a Standard or Council guideline to be cited and applied.
| Paper | CA Final Group I, Paper 3 — Advanced Auditing, Assurance and Professional Ethics (ICAI New Scheme of Education and Training) |
|---|---|
| Previous name | Advanced Auditing and Professional Ethics (AAPE), up to the November 2023 attempt |
| Total marks | 100 marks |
| Duration | 3 hours |
| Question format | Approximately 30% case scenario based objective questions and 70% descriptive |
| Nature | Fully theoretical — no numerical computation |
| New under the New Scheme | Digital Auditing and Assurance, and Sustainable Development Goals and ESG Assurance |
| Published by | Board of Studies, ICAI |
| Cost | Free — no registration or payment required |
Where can I download the CA Final Advanced Auditing RTP?
All Revision Test Papers for CA Final Advanced Auditing, Assurance and Professional Ethics are listed below, newest attempt first. Each link opens the official ICAI PDF for Group I, Paper 3 under the New Scheme of Education and Training.
| Attempt | Download |
|---|---|
| November 2026 | CA Final Advanced Auditing RTP — November 2026 Attempt (PDF) |
| May 2026 | CA Final Advanced Auditing RTP — May 2026 Attempt (PDF) |
| January 2026 | CA Final Advanced Auditing RTP — January 2026 Attempt (PDF) |
| September 2025 | CA Final Advanced Auditing RTP — September 2025 Attempt (PDF) |
| May 2025 | CA Final Advanced Auditing RTP — May 2025 Attempt (PDF) |
| November 2024 | CA Final Advanced Auditing RTP — November 2024 Attempt (PDF) |
| May 2024 | CA Final Advanced Auditing RTP — May 2024 Attempt (PDF) |
Old Scheme AAPE RTPs (November 2023 and earlier)
Attempts up to November 2023 were examined under the Old Scheme, where this paper was titled Advanced Auditing and Professional Ethics. It occupied the same position as Group I, Paper 3. Standards on Auditing and professional ethics coverage carries over substantially, but the Digital Auditing and ESG Assurance chapters were added only under the New Scheme.
View archived Old Scheme AAPE RTPs — November 2023 to May 2022
| Attempt | Paper | Download |
|---|---|---|
| November 2023 | Paper 3 — AAPE, Old Scheme | CA Final AAPE RTP — November 2023 Attempt (PDF) |
| May 2023 | Paper 3 — AAPE, Old Scheme | CA Final AAPE RTP — May 2023 Attempt (PDF) |
| November 2022 | Paper 3 — AAPE, Old Scheme | CA Final AAPE RTP — November 2022 Attempt (PDF) |
| May 2022 | Paper 3 — AAPE, Old Scheme | CA Final AAPE RTP — May 2022 Attempt (PDF) |
Standards on Auditing and the Code of Ethics are revised periodically. Cross-check any Standard or ethical guideline referenced in an archived RTP against the current ICAI Study Material.
Which areas does the Paper 3 RTP cover?
Each Revision Test Paper draws questions across the full Paper 3 syllabus. Standards on Auditing and Professional Ethics run through most attempts and are the most examined elements of the paper:
- Quality Control — including SQC 1
- General Auditing Principles and Auditors' Responsibilities
- Audit Planning, Strategy and Execution
- Materiality, Risk Assessment and Internal Control
- Audit Evidence
- Completion and Review
- Reporting — audit reports, modifications and key audit matters
- Specialised Areas — including audit of banks and non-banking financial companies
- Audit-Related Services and Review of Financial Information
- Prospective Financial Information and Other Assurance Services
- Digital Auditing and Assurance — new under the New Scheme
- Group Audits
- Internal Audit, Due Diligence, Investigation and Forensic Accounting
- Sustainable Development Goals and ESG Assurance — new under the New Scheme
- Professional Ethics and Liabilities of Auditors
How should I use the RTP for a fully theoretical paper?
Advanced Auditing has no numerical component, which makes it deceptively easy to over-read and under-write. Marks are awarded for citing the correct Standard on Auditing or clause of the Chartered Accountants Act, applying it to the scenario given, and answering in structured points.
1. Professional Ethics is the most predictable scoring area
Questions on the First and Second Schedules to the Chartered Accountants Act recur in nearly every attempt and follow a consistent answer pattern. Solve every ethics question across the last three Revision Test Papers before anything else.
2. Cite the Standard on Auditing by number
Referencing the applicable SA signals precision and is rewarded. Where the number is uncertain, name the principle rather than guessing, since a wrong Standard number undermines an otherwise correct answer.
3. Write in points with a stated conclusion
Examiners award marks against identifiable points. Open with the applicable Standard or clause, apply it to the facts, then state the conclusion in a separate sentence rather than leaving it implied.
4. Do not skip the two new chapters
Digital Auditing and Assurance, and Sustainable Development Goals and ESG Assurance, were added under the New Scheme and appear in no Old Scheme Revision Test Paper. Students relying on older material miss them entirely.
5. Pair the RTP with an MTP and past papers
Each ICAI resource serves a distinct purpose in the final month before an attempt:
| Resource | Released | Best used for |
|---|---|---|
| RTP | ~2 months before the attempt | Chapter-wise revision and learning ICAI's expected answer format |
| MTP | ~3–4 weeks before the attempt | Full-paper writing practice in exact exam format and 3-hour duration |
| Past Papers | After each attempt concludes | Gauging real difficulty and which chapters carry recurring weightage |
Standards and ethics clauses blurring together?
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View CA Final Audit Classes View CA Final Audit ClassesFrequently Asked Questions
What is the RTP in CA Final?
The RTP, or Revision Test Paper, is an official practice document published free by the Board of Studies at ICAI before every CA Final attempt. It contains chapter-wise questions with detailed suggested answers and indicates which areas of the syllabus ICAI considers examination-relevant for that attempt.
Is Advanced Auditing the same as AAPE in CA Final?
They are the same paper under different names. Under the Old Scheme it was titled Advanced Auditing and Professional Ethics, commonly abbreviated AAPE. Under the New Scheme it is titled Advanced Auditing, Assurance and Professional Ethics, and it remains Group I, Paper 3.
The rename accompanied the addition of Digital Auditing and ESG Assurance to the syllabus.
Can I use Old Scheme AAPE RTPs for the New Scheme exam?
Partly. Standards on Auditing and Professional Ethics content overlaps substantially, so archived Revision Test Papers remain useful for question practice.
Two cautions apply. Digital Auditing and ESG Assurance appear in no Old Scheme paper, and Standards on Auditing and the Code of Ethics are revised periodically, so verify against the current Study Material.
Is the CA Final Advanced Auditing RTP free to download?
Yes. Every ICAI Revision Test Paper is free and requires no registration or payment. The links on this page open the official PDFs directly.
Is solving the RTP enough to pass CA Final Advanced Auditing?
No. The Revision Test Paper is a revision and diagnostic tool rather than a substitute for the ICAI Study Material or structured classes. It assumes the syllabus is already complete.
In a fully theoretical paper its main value is demonstrating the point-wise answer structure ICAI awards marks against.
How much weightage does Professional Ethics carry in Paper 3?
Professional Ethics and Liabilities of Auditors appears in nearly every attempt and is among the most consistently examined areas of the paper, particularly questions on the First and Second Schedules to the Chartered Accountants Act.
ICAI does not publish a fixed chapter-wise weightage table, so treat this as an observed pattern rather than a guarantee.
When does ICAI release the RTP for each CA Final attempt?
ICAI typically publishes the Revision Test Paper on its Board of Studies portal roughly two months before the examination begins.
Zeroinfy updates this page with the direct PDF link for each new attempt as soon as ICAI releases it.