Which Chapters Are Most Scoring in CA Inter Jan 2026?

“Should I try to study everything, or should I study smart?”

With the CA Intermediate Jan 2026 exams starting from January 6, the syllabus can feel overwhelming. The reality is that trying to master the entire syllabus in limited time often leads to burnout and poor retention.

Students who score exemptions (60+ marks) don’t necessarily study more they prioritize better. They rely on ABC Analysis, focusing on chapters that:

• Are frequently tested by ICAI
  
• Carry higher weightage
  
• Are comparatively easier to score
  

This guide covers the most scoring chapters for CA Inter Jan 2026, aligned with the New Scheme, to help you study smart in the final phase.

What this means for you:

• You get additional preparation time for Auditing
• You can push harder on Group 1 subjects initially
  
• Audit can be converted from a weak area into a scoring opportunity

Advanced Accounting (Paper 1)

Advanced Accounting continues to be one of the most scoring subjects when approached strategically.

Most Scoring Chapters:

• Accounting Standards (25–30 marks)
  AS 3 (Cash Flow), AS 10 (PPE), AS 11 (Foreign Exchange), and AS 20 (EPS) are frequently tested and application-based.
• Consolidated Financial Statements (10–15 marks)
  Focus on standard adjustments such as minority interest, cost of control, and unrealised profit.
  
• Buyback of Shares & Internal Reconstruction (10–12 marks)
  These chapters are repetitive and comparatively easier to score.

Corporate & Other Laws (Paper 2)

Law may appear vast, but marks are concentrated in selected chapters.

High-Weightage Areas:

• Management & Administration (Chapter VII) – meetings, resolutions, and notices
• Audit & Auditors (Company Law) – logical and overlaps with Group 2
• Other Laws (30 marks) – Interpretation of Statutes, General Clauses Act, and FEMA basics

Taxation (Paper 3)

Taxation is divided equally between Income Tax and GST.

GST – High Scoring Portion:

• Input Tax Credit
  
• Place of Supply
• Value of Supply
• Registration & Returns

Income Tax – Smart Focus Areas:

• Residential Status
• Computation of Total Income
• TDS / TCS
• New Tax Regime (Section 115BAC)

A strong GST score can significantly cushion weaker areas in Income Tax.

Cost & Management Accounting (Paper 4)

Costing is a practice-oriented subject.

Most Scoring Chapters:

• Marginal Costing 
• Standard Costing 
• Budgetary Control 
• Cost Sheet 
• Activity Based Costing (ABC) 

These chapters are predictable and calculation-based.

Auditing & Ethics (Paper 5 – Exam on Jan 19, 2026)

With extra time available, Audit should be taken seriously as a scoring paper.

High-Priority Areas:

• Standards on Auditing – SA 200, 300, 500, and the 700 series 
• Company Audit and CARO 2020 (clause-wise reporting) 
• Ethics and Terms of Audit Engagement 

Using ICAI’s language and keywords is crucial.

Financial Management & Strategic Management (Paper 6)

Financial Management (50 marks):

• Capital Budgeting 
• Cost of Capital 
• Ratio Analysis 

Strategic Management (50 marks):

• Strategic Choices (BCG Matrix, Ansoff Matrix) 
• Strategy Implementation and Control

Why MCQs matter:

• They provide a strong scoring base 
• Reduce pressure on descriptive answers 
• Reward concept clarity and practice

By focusing on most scoring chapters, applying ABC analysis, and leveraging the MCQ component, you significantly improve your chances of clearing the exams and securing exemptions.

This analysis is based on past ICAI exam trends and the New Scheme. Actual paper patterns may vary.