Introduction
With the new ICAI syllabus, the focus is less on rote learning and more on practical understanding. Many students keep asking: Should I prepare for one group or attempt both together?
The honest answer is it depends on your preparation time, consistency, and mindset. But if you’re willing to put in structured effort, attempting both groups of ca intermediate together is a very realistic goal. Here’s how you can prepare smartly and give yourself the best chance of clearing both groups of ca intermediate in one go.
Understanding the 2026 Syllabus
- Group I: Advanced Accounting, Corporate & Other Laws, and Taxation.
- Group II: Cost and Management Accounting, Auditing & Ethics, and Financial Management & Strategic Management.
What’s new is the way ICAI is testing students with more case-based questions, more emphasis on ethics, and a balance of MCQs with descriptive answers. This means you cannot rely on selective study anymore. You need a proper plan that covers both theory and practical subjects.
Why Both Groups Can Be a Good Option
Another hidden advantage is that strong performance in one paper can help balance out a weaker score in another, thanks to the aggregate rule. So if you’re disciplined, it can actually work in your favor.
Building a Study Plan That Works
Instead of finishing one group completely before touching the other, try to mix subjects daily. Start your mornings with problem-solving subjects like Accounting or Costing, move to theory subjects like Law or Audit in the afternoon, and keep evenings for a mix like Taxation or SM. This way, you keep your brain engaged and avoid boredom.
Revision and Practice
Equally important is writing practice. Reading theory subjects like Law and Audit may feel easy, but unless you write answers the way ICAI expects structured, with proper headings and keywords you won’t score well.
Mock Tests: The Game-Changer
Subject-Wise Tips
- Advanced Accounting: Don’t miss Accounting Standards they carry weight and are scoring.
- Law: Learn sections with examples; don’t just memorize.
- Taxation: Practice sums daily, especially GST.
- Costing: Understand concepts before solving; don’t rely on shortcuts.
- Audit: Revise Standards on Auditing regularly; use keywords ICAI prefers.
- FM & SM: Maintain a formula sheet and solve case-study type questions.
Avoiding Common Mistakes
The Final Month
Conclusion
Thousands of students have done it before, and so can you. The journey will test your discipline, but the result will be worth it.