CA Inter Auditing and Ethics RTP — All Attempts PDF
CA Intermediate · Group II · Paper 5 · Free ICAI Resource
Download the official ICAI Revision Test Paper for CA Intermediate Auditing and Ethics — previously titled Auditing and Assurance — for every attempt from November 2021 to September 2026. All PDFs are free and include ICAI's suggested answers with the expected Standard on Auditing references.
Last updated: August 2026 · Links verified against the ICAI BOS portal
What is the CA Inter Auditing and Ethics RTP? The Revision Test Paper is an official document published by the Institute of Chartered Accountants of India before every CA Intermediate attempt. For Paper 5 it contains descriptive and case-based questions across the Standards on Auditing, audit procedures and professional ethics, with suggested answers showing how ICAI expects a Standard to be cited and applied.
| Paper | CA Intermediate Group II, Paper 5 — Auditing and Ethics (ICAI New Scheme of Education and Training) |
|---|---|
| Previous name | Auditing and Assurance (Old Scheme, Group II Paper 6) |
| 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 |
| Published by | Board of Studies, ICAI |
| Release timing | Approximately two months before each examination |
| Cost | Free — no registration or payment required |
Where can I download the CA Inter Auditing and Ethics RTP?
All Revision Test Papers for CA Intermediate Auditing and Ethics are listed below, newest attempt first. Each link opens the official ICAI PDF for Group II, Paper 5: Auditing and Ethics under the New Scheme of Education and Training.
| Attempt | Download Paper |
|---|---|
| September 2026 | CA Inter Auditing and Ethics RTP — September 2026 Attempt (PDF) |
| May 2026 | CA Inter Auditing and Ethics RTP — May 2026 Attempt (PDF) |
| January 2026 | CA Inter Auditing and Ethics RTP — January 2026 Attempt (PDF) |
| September 2025 | CA Inter Auditing and Ethics RTP — September 2025 Attempt (PDF) |
| May 2025 | CA Inter Auditing and Ethics RTP — May 2025 Attempt (PDF) |
| January 2025 | CA Inter Auditing and Ethics RTP — January 2025 Attempt (PDF) |
| September 2024 | CA Inter Auditing and Ethics RTP — September 2024 Attempt (PDF) |
| May 2024 | CA Inter Auditing and Ethics RTP — May 2024 Attempt (PDF) |
Old Scheme Auditing and Assurance RTPs (November 2023 and earlier)
Attempts up to November 2023 were examined under the Old Scheme, where the paper was titled Auditing and Assurance and sat in Group II as Paper 6. The Standards on Auditing coverage overlaps substantially with the current syllabus, but the Ethics chapter was introduced only under the New Scheme and does not appear in these archived papers.
View archived Old Scheme RTPs — November 2023 to May 2022
| Attempt | Paper | Download |
|---|---|---|
| November 2023 | Paper 6 — Old Scheme | CA Inter Auditing and Assurance RTP — November 2023 Attempt (PDF) |
| May 2023 | Paper 6 — Old Scheme | CA Inter Auditing and Assurance RTP — May 2023 Attempt (PDF) |
| November 2022 | Paper 6 — Old Scheme | CA Inter Auditing and Assurance RTP — November 2022 Attempt (PDF) |
| May 2022 | Paper 6 — Old Scheme | CA Inter Auditing and Assurance RTP — May 2022 Attempt (PDF) |
Standards on Auditing are revised periodically. Cross-check any Standard referenced in an archived RTP against the current ICAI Study Material before relying on it.
Which chapters does the Paper 5 RTP cover?
Each Revision Test Paper draws questions across the full Paper 5 syllabus. Standards on Auditing run through most chapters and are the single most examined element of the paper:
- Nature, Objective and Scope of Audit
- Audit Strategy, Audit Planning and Audit Programme
- Risk Assessment and Internal Control
- Audit Evidence — including sampling, analytical procedures and external confirmations
- Audit of Items of Financial Statements
- Audit Documentation
- Completion and Review — subsequent events, going concern, written representations
- Audit Report — forming an opinion and modifications
- Special Features of Audit of Different Types of Entities
- Audit of Banks
- Ethics and Terms of Audit Engagements — introduced under the New Scheme
How should I use the RTP for a fully theoretical paper?
Auditing and Ethics 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, applying it to the scenario given, and structuring the answer in points rather than paragraphs.
1. Write answers in points, not paragraphs
Examiners award marks against identifiable points. A long paragraph containing the same content scores lower than the same material set out as numbered or bulleted points with a clear heading.
2. Cite the Standard on Auditing by number
Referencing the applicable SA — for example SA 500 on audit evidence or SA 700 on forming an opinion — signals precision and is rewarded. Where the number is uncertain, name the principle rather than guessing a wrong number.
3. Build an SA index from three consecutive RTPs
List every Standard on Auditing that appears across the last three Revision Test Papers, with a one-line summary of each. Standards that recur across attempts indicate what the Board of Studies is actively testing.
4. Do not skip the Ethics chapter
Ethics and Terms of Audit Engagements was added under the New Scheme and does not appear in any Old Scheme Revision Test Paper. Students relying on older material miss it entirely, which makes it both a risk and an easy differentiator.
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 |
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View CA Inter Auditing ClassesFrequently Asked Questions
What is the RTP in CA Inter?
The RTP, or Revision Test Paper, is an official practice document published free by the Board of Studies at ICAI before every CA Intermediate 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 Auditing and Ethics the same as Auditing and Assurance?
They are the same paper under different names. Under the Old Scheme it was titled Auditing and Assurance and sat in Group II as Paper 6. Under the New Scheme it is titled Auditing and Ethics and sits in Group II as Paper 5.
The rename accompanied the addition of the Ethics and Terms of Audit Engagements chapter.
Is the CA Inter Auditing and Ethics 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 Inter Auditing and Ethics?
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.
Can I use Old Scheme Auditing RTPs for the New Scheme exam?
Partly. The Standards on Auditing content overlaps substantially, so archived Revision Test Papers remain useful for question practice.
Two cautions apply. The Ethics and Terms of Audit Engagements chapter does not appear in any Old Scheme paper, and Standards on Auditing are revised periodically, so verify any Standard against the current Study Material.
How should I write answers in CA Inter Auditing?
Write in points rather than paragraphs, open with the applicable Standard on Auditing where one applies, then apply it to the facts in the question and state a clear conclusion.
Examiners award marks against identifiable points, so structure matters as much as content.
When does ICAI release the RTP for each CA Inter attempt?
ICAI typically publishes the Revision Test Paper on its Board of Studies portal roughly two months before the examination begins. CA Intermediate is held three times a year, in January, May and September.
Zeroinfy updates this page with the direct PDF link for each new attempt as soon as ICAI releases it.