CA Foundation Accounting RTP – All Attempts PDF
CA Foundation · Paper 1 · Free ICAI Resource
CA Foundation Accounting (Paper 1) ICAI RTP — Attempt-Wise PDF Download
Download the official ICAI Revision Test Paper for CA Foundation Accounting for every attempt from May 2024 to September 2026, plus archived RTPs from earlier attempts. All PDFs are free and include ICAI's suggested answers with full working notes.
Last updated: August 2026 · Links verified against the ICAI BOS portal
What is the CA Foundation Accounting RTP? The Revision Test Paper is an official document published by the Institute of Chartered Accountants of India before every CA Foundation attempt. For Paper 1 it contains practical accounting problems with fully worked suggested answers, showing the journal entries, ledger formats and working notes ICAI expects in a written answer.
Where can I download the CA Foundation Accounting RTP?
All Revision Test Papers for CA Foundation Accounting are listed below, newest attempt first. Each link opens the official ICAI PDF for Paper 1: Accounting under the New Scheme of Education and Training.
| Attempt | Download |
|---|---|
| September 2026 | CA Foundation Accounting RTP — September 2026 Attempt (PDF) |
| May 2026 | CA Foundation Accounting RTP — May 2026 Attempt (PDF) |
| January 2026 | CA Foundation Accounting RTP — January 2026 Attempt (PDF) |
| September 2025 | CA Foundation Accounting RTP — September 2025 Attempt (PDF) |
| May 2025 | CA Foundation Accounting RTP — May 2025 Attempt (PDF) |
| January 2025 | CA Foundation Accounting RTP — January 2025 Attempt (PDF) |
| September 2024 | CA Foundation Accounting RTP — September 2024 Attempt (PDF) |
| May 2024 | CA Foundation Accounting RTP — May 2024 Attempt (PDF) |
Old Scheme Accounting RTPs (December 2023 and earlier)
Attempts up to December 2023 were examined under the Old Scheme, where Paper 1 was titled Principles and Practice of Accounting. The core chapters are largely comparable to the current syllabus, so these Revision Test Papers remain a useful additional source of practice problems.
View archived Old Scheme RTPs — December 2023 to May 2022
| Attempt | Download |
|---|---|
| December 2023 | CA Foundation Principles and Practice of Accounting RTP — December 2023 Attempt (PDF) |
| May 2023 | CA Foundation Principles and Practice of Accounting RTP — May 2023 Attempt (PDF) |
| November 2022 | CA Foundation Principles and Practice of Accounting RTP — November 2022 Attempt (PDF) |
| May 2022 | CA Foundation Principles and Practice of Accounting RTP — May 2022 Attempt (PDF) |
Use recent New Scheme RTPs for attempt-specific pattern reference. Treat these archived papers purely as extra practice problems.
Which chapters does the Accounting RTP cover?
Each Revision Test Paper draws problems across the full Paper 1 syllabus. If you are looking for practice on one specific chapter, the RTP is the highest-quality free source available:
- Theoretical Framework — accounting concepts, principles, conventions and standards
- Accounting Process — journal, ledger, trial balance, rectification of errors
- Bank Reconciliation Statement
- Inventories — valuation methods and cost formulas
- Depreciation and Amortisation
- Bills of Exchange and Promissory Notes
- Final Accounts of Sole Proprietors — manufacturing, trading and profit and loss accounts
- Financial Statements of Not-for-Profit Organisations
- Accounts from Incomplete Records
- Partnership and LLP Accounts — admission, retirement, death and dissolution
- Company Accounts — issue of shares and debentures
How should I use the RTP in my Accounting preparation?
Solve the RTP after completing one full revision of the syllabus, not while studying a chapter for the first time. Accounting is scored on presentation as much as on the final figure, so write every answer out in full, including the format and working notes, and then compare against ICAI's suggested answer.
1. Write the full solution, including format and working notes
In CA Foundation Accounting, marks are distributed across the correct format, the working notes and the final figure. A student who arrives at the right answer without showing the ledger format or the supporting workings loses marks that the RTP would have exposed.
2. There is no negative marking — attempt everything
Paper 1 is a descriptive paper with no penalty for incorrect answers. Partial marks are available for correct steps even when the final figure is wrong. Use the RTP to practise writing partial solutions under time pressure rather than abandoning difficult questions.
3. Log errors by chapter, not by question
Record every mistake against its chapter — Partnership, Company Accounts, Bills of Exchange, and so on. Most students lose marks in one or two concentrated areas. Written tracking makes that pattern visible within a single RTP.
4. Solve the last three attempts' RTPs
Problem types that recur across three consecutive Revision Test Papers indicate the areas the Board of Studies is actively testing. Cross-referencing three attempts gives a far clearer signal than solving one RTP 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 problem practice and identifying examination-relevant areas |
| 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 |
Stuck on Partnership or Company Accounts?
Learn Paper 1 from India's top CA Foundation faculty — at the lowest price, with full flexibility on device and validity.
View CA Foundation Accounting ClassesFrequently Asked Questions
What is the RTP in CA Foundation?
The RTP, or Revision Test Paper, is an official practice document published free by the Board of Studies at ICAI before every CA Foundation 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 the CA Foundation Accounting 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 Foundation Accounting?
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.
Its value comes from exposing gaps in presentation, working notes and speed during the final six to eight weeks before an attempt.
When does ICAI release the RTP for each CA Foundation 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.
Are RTP questions repeated in the actual CA Foundation Accounting exam?
ICAI does not guarantee repetition. In Accounting, the same problem types recur with changed figures, because both the Revision Test Paper and the question paper are drafted from the same syllabus coverage. Learn the method rather than memorising a specific solution.
Is there negative marking in CA Foundation Paper 1 Accounting?
No. Paper 1 Accounting is a descriptive paper of 100 marks and three hours' duration with no negative marking. Negative marking of 0.25 marks applies only to the objective papers, Paper 3 and Paper 4.
Can I use Old Scheme Accounting RTPs for the New Scheme exam?
Yes, for problem practice. Paper 1 was titled Principles and Practice of Accounting under the Old Scheme, and the core chapters remain largely comparable. Use recent New Scheme RTPs for attempt-specific pattern reference and older ones purely for additional questions.