CA Inter Cost and Management Accounting RTP — All Attempts PDF
CA Intermediate · Group II · Paper 4 · Free ICAI Resource
Download the official ICAI Revision Test Paper for CA Intermediate Cost and Management Accounting for every attempt from November 2021 to September 2026. All PDFs are free and include ICAI's suggested answers with complete cost statements and working notes.
Last updated: August 2026 · Links verified against the ICAI BOS portal
What is the CA Inter Cost and Management Accounting 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 4 it contains costing numericals across material, labour, overheads and the costing methods, with fully worked suggested answers showing the cost statement formats ICAI expects.
| Paper | CA Intermediate Group II, Paper 4 — Cost and Management Accounting (ICAI New Scheme of Education and Training) |
|---|---|
| Total marks | 100 marks |
| Duration | 3 hours |
| Question format | Approximately 30% case scenario based objective questions and 70% descriptive |
| Nature | Predominantly numerical — the most computation-heavy paper in CA Intermediate |
| 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 Cost and Management Accounting RTP?
All Revision Test Papers for CA Intermediate Cost and Management Accounting are listed below, newest attempt first. Each link opens the official ICAI PDF for Group II, Paper 4: Cost and Management Accounting under the New Scheme of Education and Training.
| Attempt | Download |
|---|---|
| September 2026 | CA Inter Cost and Management Accounting RTP — September 2026 Attempt (PDF) |
| May 2026 | CA Inter Cost and Management Accounting RTP — May 2026 Attempt (PDF) |
| January 2026 | CA Inter Cost and Management Accounting RTP — January 2026 Attempt (PDF) |
| September 2025 | CA Inter Cost and Management Accounting RTP — September 2025 Attempt (PDF) |
| May 2025 | CA Inter Cost and Management Accounting RTP — May 2025 Attempt (PDF) |
| January 2025 | CA Inter Cost and Management Accounting RTP — January 2025 Attempt (PDF) |
| September 2024 | CA Inter Cost and Management Accounting RTP — September 2024 Attempt (PDF) |
| May 2024 | CA Inter Cost and Management Accounting RTP — May 2024 Attempt (PDF) |
Old Scheme Cost and Management Accounting RTPs (November 2023 and earlier)
Attempts up to November 2023 were examined under the Old Scheme, where Cost and Management Accounting was Group I, Paper 3. Costing principles and formats are largely stable over time, which makes these archived Revision Test Papers one of the most reusable extra practice sources in CA Intermediate.
View archived Old Scheme RTPs — November 2023 to May 2022
| Attempt | Paper | Download |
|---|---|---|
| November 2023 | Paper 3 — Old Scheme | CA Inter Cost and Management Accounting RTP — November 2023 Attempt (PDF) |
| May 2023 | Paper 3 — Old Scheme | CA Inter Cost and Management Accounting RTP — May 2023 Attempt (PDF) |
| November 2022 | Paper 3 — Old Scheme | CA Inter Cost and Management Accounting RTP — November 2022 Attempt (PDF) |
| May 2022 | Paper 3 — Old Scheme | CA Inter Cost and Management Accounting RTP — May 2022 Attempt (PDF) |
Use New Scheme Revision Test Papers from May 2024 onwards for attempt-specific pattern reference. Treat these archived papers as an additional bank of numericals.
Which chapters does the Paper 4 RTP cover?
Each Revision Test Paper draws numericals across the full Paper 4 syllabus. If you are looking for practice on one specific costing method, the RTP is the highest-quality free source available:
- Introduction to Cost and Management Accounting
- Material Cost — EOQ, inventory control, pricing of issues
- Employee Cost and Direct Expenses — incentive schemes, labour turnover
- Overheads — absorption costing, allocation, apportionment and re-apportionment
- Activity Based Costing
- Cost Sheet
- Cost Accounting Systems — integrated and non-integrated, reconciliation
- Unit and Batch Costing
- Job Costing and Contract Costing
- Process and Operation Costing — including equivalent units and normal or abnormal loss
- Joint Products and By-Products
- Service Costing
- Standard Costing — material, labour, overhead and sales variances
- Marginal Costing — break-even analysis and decision making
- Budget and Budgetary Control
How should I use the RTP for a fully numerical paper?
Cost and Management Accounting is the most computation-heavy paper in CA Intermediate, with almost no theory to fall back on. Marks are awarded for the correct cost statement format and the visible workings, not only the final figure, so every Revision Test Paper question must be written out in full rather than read.
1. Write the format even when you know the answer
Cost sheets, process accounts, reconciliation statements and variance workings all carry format marks. Students who solve mentally and write only the final number lose marks that the RTP would have exposed.
2. Time each numerical individually
Paper 4 is long relative to its three hours, and speed is the most common reason for incomplete papers. Set a target time per question type — process costing, standard costing variances, marginal costing — and measure yourself against it while solving the RTP.
3. Master the high-frequency chapters first
Standard Costing, Process Costing, Marginal Costing and Overheads recur in nearly every attempt. Solve every question from these four chapters across the last three Revision Test Papers before moving to the smaller topics.
4. Old RTPs are unusually reusable here
Unlike Taxation, costing principles do not change annually. Archived Old Scheme Revision Test Papers remain valid practice material, which effectively doubles the question bank available to you for free.
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 numerical practice and identifying examination-relevant areas |
| MTP | ~3–4 weeks before the attempt | Full-paper practice in exact exam format and 3-hour duration |
| Past Papers | After each attempt concludes | Gauging real difficulty and which chapters carry recurring weightage |
Running out of time in the costing paper?
Learn CA Inter Cost and Management Accounting from India's top faculty — at the lowest price, with full flexibility on device and validity.
View CA Inter Costing 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.
Which paper is Cost and Management Accounting in CA Inter?
Under the ICAI New Scheme of Education and Training, Cost and Management Accounting is Group II, Paper 4 of CA Intermediate. Under the Old Scheme, applicable up to the November 2023 attempt, it was Group I, Paper 3.
Can I use Old Scheme Costing RTPs for the New Scheme exam?
Yes, and this paper is unusually well suited to it. Costing principles, formulas and statement formats do not change annually the way tax law does, so archived Revision Test Papers remain valid practice material.
Use recent New Scheme papers for attempt-specific pattern reference and older ones as an additional question bank.
Is the CA Inter Cost and Management 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 Inter Cost and Management 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.
In a fully numerical paper its main value is building speed and locking in the correct cost statement formats.
Which chapters carry the highest weightage in CA Inter Costing?
Standard Costing, Process Costing, Marginal Costing and Overheads recur in nearly every attempt and together account for a substantial share of the paper. Prioritise these when working through the Revision Test Papers.
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 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.