Preparing for CA Inter Group 2 can be challenging because it combines both theory heavy and practical papers. The key to success lies in following a structured study plan, mastering concepts, and practicing effectively under the 2026 syllabus.
In this blog, we’ll cover a subject-wise preparation strategy, daily & monthly study plan, and last-minute revision tips to help you clear Group 2 confidently.
CA Inter Group 2 – Paper Structure
Group 2 consists of three subjects:
- Paper 5 – Advanced Accounting (100 Marks)
- Paper 6 – Auditing & Ethics (100 Marks)
- Paper 7 – Financial Management & Strategic Management (FM-SM) (100 Marks)
- Financial Management: 50 Marks
- Strategic Management: 50 Marks
Exam Pattern:
- 30% Objective (MCQs)
- 70% Descriptive (Subjective)
This means you must focus on concept clarity, writing practice, and MCQs equally.
Subject-Wise Preparation Strategy
1. Advanced Accounting
- Focus on Accounting Standards (AS): 20–25 marks.
- Practice important chapters: Consolidation, Amalgamation, Partnership Accounts.
- Always write with working notes — ICAI gives method marks.
- Solve past RTPs, MTPs, and PYQs for accuracy.
2. Auditing & Ethics
- A theory-based subject requiring precise language.
- Standards on Auditing (SAs): 15–20 marks weightage, must learn with numbers.
- Company Audit: 25–30 marks, overlaps with Group 1 concepts.
- Ethics & Professional Conduct: Scoring area, easy to revise before exams.
3. Financial Management & Strategic Management (FM-SM)
(a) Financial Management
- Practical subject with high scoring potential.
- Key topics: Cost of Capital, Capital Budgeting, Ratios, Working Capital, Cash Flow Analysis.
- Maintain a formula sheet and revise daily.
- Practice sums under a timer to improve speed.
(b) Strategic Management
- Theory-based and relatively shorter.
- Important models: Porter’s 5 Forces, SWOT, PESTEL, BCG Matrix.
- Write in points and flowcharts for better presentation.
- Revise at least 3 times before exam.
Monthly Study Plan for Group 2
| Phase | Duration | Focus Area |
|---|---|---|
| Phase 1 | 3–4 months | Complete all three subjects from ICAI material/coaching notes. Make short notes alongside. |
| Phase 2 | 2 months | Start answer writing practice, solve RTPs/MTPs, and attempt unit tests. |
| Phase 3 | 1.5–2 months | 2–3 rounds of full syllabus revision + 3 mock exams under timed conditions. |
Last 15 Days Plan
- Revise only summary notes and high-weight topics.
- Attempt at least 3 mock papers in exam conditions.
- Do not start new material focus on what you’ve studied.
- Take care of sleep, food, and stress.
Important points
- Stick to ICAI Study Material + RTP and Past Papers.
- Balance theory (Audit & SM) with practical (FM & Advanced Accounts) daily.
- Maintain formula books and notes
- Stay consistent with a 10–12 hour daily schedule.
- Focus on mock tests + time management for exam readiness.
Time Management for CA Inter Group 2
Managing your time well is one of the most important aspects of preparing for CA Inter Group 2. Try to balance your daily schedule between practical subjects like Advanced Accounting and Financial Management and theory subjects like Auditing and Strategic Management so that you don’t get stuck on one area. Break your study into focused sessions of around 90 minutes with short breaks to keep your mind fresh. Set small, achievable weekly targets for each topic, and make sure to give extra attention to high-weight areas such as Accounting Standards, Auditing Standards, and key FM chapters. Regularly practicing mock papers in exam conditions can help improve both your speed and accuracy. It’s also a good idea to keep a little time each day, maybe 1–2 hours, for revisions or catching up on topics you’ve missed. In the last couple of weeks before the exam, focus on full-length mock tests and quick revision notes. With a consistent routine and smart planning, you can cover everything.
Conclusion
The CA Inter 2026 Group 2 exam demands a smart balance between theory and practical papers. By following a subject-wise strategy, phased study plan, and disciplined revisions, you can strengthen your preparation and aim to clear Group 2 in the first attempt.
Consistency and smart work are the real keys to success.
