CA Final RTP – ICAI Revision Test Papers with Answers
CA Final · All Papers · Free ICAI Resource
Download the official ICAI Revision Test Papers for all six CA Final papers across Group I and Group II. Every attempt from May 2022 to November 2026 is listed, including archived Old Scheme 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 RTP in CA Final? The Revision Test Paper is an official practice document published free by the Board of Studies at the Institute of Chartered Accountants of India before every CA Final attempt. Each RTP contains chapter-wise questions with detailed suggested answers, and indicates which areas of the syllabus ICAI considers examination-relevant for that attempt.
| Full form | Revision Test Paper |
|---|---|
| Published by | Board of Studies, Institute of Chartered Accountants of India (ICAI) |
| Papers covered | All six — Group I Papers 1 to 3 and Group II Papers 4 to 6 |
| Marks per paper | 100 marks |
| Question format | Approximately 30% case scenario based objective questions and 70% descriptive, except Paper 6 which is a case study paper |
| Release timing | Approximately two months before each examination |
| Cost | Free — no registration or payment required |
| Current scheme | ICAI New Scheme of Education and Training, applicable from May 2024 onwards |
Download the RTP for your paper
Select a paper below to see every attempt-wise Revision Test Paper PDF, along with guidance on how to use it for that specific paper's format.
Group I
Paper 1
Financial Reporting
Ind AS application, consolidated financial statements, business combinations and corporate reporting, with fully worked solutions.
CA Final Financial Reporting RTP — all attempts →Paper 2
Advanced Financial Management
Derivatives, portfolio management, forex risk and business valuation. Previously titled Strategic Financial Management.
CA Final AFM RTP — all attempts →Paper 3
Advanced Auditing & Ethics
Standards on Auditing, specialised audits, digital and ESG assurance, and professional ethics. Previously AAPE.
CA Final Advanced Auditing RTP — all attempts →Group II
Paper 4
Direct Tax & International Taxation
Direct Tax Laws across 70 marks and International Taxation across 30 marks, computed on the assessment year applicable to each attempt.
CA Final DT RTP — all attempts →Paper 5
Indirect Tax Laws
GST across 80 marks plus Customs and the Foreign Trade Policy across 20 marks, on the notifications in force for each attempt.
CA Final IDT RTP — all attempts →Paper 6
Integrated Business Solutions
Multidisciplinary case studies drawing on all core papers plus Strategic Management. Newly constituted under the New Scheme.
CA Final IBS RTP — all attempts →Old Scheme Revision Test Papers (November 2023 and earlier) are archived within each paper's page. Paper 6 has no Old Scheme equivalent.
Want to test yourself first? Attempt free chapter-wise MCQs before solving the Revision Test Papers.
Free CA Final MCQ test series →Which CA Final RTPs stay usable, and which expire
Archived Revision Test Papers are not equally valuable across the six papers. Costing-style and principle-based papers age slowly, while the two tax papers can teach a superseded position within a single year. Knowing which is which saves wasted revision time.
| Paper | Older RTPs | Why |
|---|---|---|
| 1 — Financial Reporting | Mostly usable | Ind AS amendments are periodic rather than annual; check the applicability list |
| 2 — AFM | Highly usable | Core valuation and derivatives concepts do not change; old SFM papers still work |
| 3 — Advanced Auditing | Mostly usable | Standards on Auditing are stable, but Digital and ESG Assurance appear only in New Scheme papers |
| 4 — Direct Tax | Use with caution | Rates and provisions change with each Finance Act; format practice only |
| 5 — Indirect Tax | Use with most caution | GST is amended continuously through notifications; positions can expire within months |
| 6 — IBS | All are essential | No Old Scheme archive exists, so the official question bank is small |
How should I use the RTP in my CA Final preparation?
Solve the Revision Test Paper after completing one full revision of the syllabus, not while studying a chapter for the first time. The RTP is a diagnostic tool: its value comes from exposing gaps under exam-like conditions and sending you back to the ICAI Study Material for the concepts you missed.
1. Attempt it closed-book and timed
Solve without referring to notes, and against a clock. CA Final papers are long relative to their duration, and incomplete answer scripts are a more common cause of failure than incorrect ones.
2. Check the applicability announcement for the tax papers
ICAI publishes a separate announcement stating the assessment year and amendment cut-off date applicable to each attempt. Confirm it before solving any Direct Tax or Indirect Tax question.
3. Compare against the suggested answers
Mark yourself strictly. The suggested answers demonstrate ICAI's expected presentation format, which carries marks alongside the correct final answer in every paper.
4. Solve the last three attempts' RTPs per paper
Topics that recur across three consecutive Revision Test Papers indicate what the Board of Studies is actively testing. Cross-referencing three attempts is far more informative than solving one in isolation.
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 identifying examination-relevant areas |
| MTP | ~3–4 weeks before the attempt | Full-paper practice in exact exam format and duration |
| Past Papers | After each attempt concludes | Gauging real difficulty and repeated question patterns |
Free resources are only half the preparation
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View CA Final Courses & CombosFrequently Asked Questions
What is the full form of RTP in CA Final?
RTP stands for Revision Test Paper. It is an official practice document published free by the Board of Studies at ICAI before every CA Final attempt, containing questions with detailed suggested answers.
How many papers are there in CA Final?
CA Final has six papers of 100 marks each under the ICAI New Scheme, split across two groups. Group I covers Financial Reporting, Advanced Financial Management, and Advanced Auditing, Assurance and Professional Ethics.
Group II covers Direct Tax Laws and International Taxation, Indirect Tax Laws, and Integrated Business Solutions.
Is the CA Final RTP free to download?
Yes. Every ICAI Revision Test Paper is free and requires no registration or payment. The links on this page and its paper-wise pages open the official PDFs directly.
Can I use Old Scheme RTPs for the New Scheme CA Final exam?
It depends entirely on the paper. Advanced Financial Management archived papers, including the old SFM papers, remain highly usable because the underlying concepts are stable.
Direct Tax and Indirect Tax archived papers must be treated with caution because rates and provisions change. Integrated Business Solutions has no Old Scheme archive at all.
What is the difference between RTP and MTP in CA Final?
The RTP is a chapter-wise revision document released about two months before the attempt, designed to indicate examination-relevant areas. The MTP, or Mock Test Paper, is a full-length paper released three to four weeks before the attempt, designed to replicate the exact exam format and duration.
Use the RTP for topic revision and the MTP for full-paper practice.
Is solving the RTP enough to pass CA Final?
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.
Integrated Business Solutions is the partial exception, since its official question bank is small enough that every available RTP matters.
Which CA Final papers were renamed under the New Scheme?
Strategic Financial Management became Advanced Financial Management, and Advanced Auditing and Professional Ethics became Advanced Auditing, Assurance and Professional Ethics.
The New Scheme also reduced CA Final from eight papers to six, removed the elective paper, and introduced Integrated Business Solutions as Paper 6.
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 these pages with the direct PDF link for each new attempt as soon as ICAI releases it.