The CA Intermediate exams are a significant step in your journey to becoming a Chartered Accountant. With the September 2025 attempt on the horizon, a well-structured revision plan is your most powerful tool for success. 

This isn’t about simply re-reading your notes; it’s about strategic, focused, and effective preparation. Let’s break down a comprehensive revision plan that will help you tackle the exams with confidence.

Phase 1: The First Revision (Detailed & Concept-Focused)

This phase should be your most thorough revision. The goal here is to solidify your understanding of every concept, not just memorize them.

Group 1: Strategic Planning

First, let’s talk about the order of subjects. You should start with subjects that require a deep understanding and are often considered more challenging. For Group 1, this means beginning with Advanced Accounting and Corporate and Other Laws.

• Advanced Accounting: Don’t just solve problems; understand the ‘why’ behind each accounting treatment. Focus on accounting standards (AS) and key topics like amalgamation, internal reconstruction, and consolidated financial statements.
  
• Corporate and Other Laws: Laws can be volatile. Read the bare act or study material first, then create concise notes or use a highlighter to mark important sections and keywords. Pay special attention to the Companies Act and its amendments.
  
• Taxation: This subject is divided into Income Tax and GST. Tackle Income Tax first as it has a wider syllabus. Practice various types of questions, including those on different heads of income and deductions. For GST, focus on the practical aspects and rate changes.

Group 2: Strategic Planning

For Group 2, a similar strategy applies. Start with the subjects that demand consistent practice and a clear conceptual base.

• Cost and Management Accounting: This is a practical paper. The key is to solve a variety of problems from each chapter. Focus on costing methods like standard costing, marginal costing, and budget and budgetary control. Don’t just read the solutions; try to solve them yourself.
  
• Auditing and Ethics: This subject requires a good memory and a logical approach. Focus on the Standards on Auditing (SAs) and their applications. Create mnemonics or short notes to remember key points and procedures.
  
• Financial Management & Strategic Management: FM is a numerical subject, so practice is essential. Concentrate on topics like capital budgeting, working capital management, and ratio analysis. For SM, focus on understanding the concepts rather than rote memorization. Create flowcharts or mind maps to link different strategic concepts.

Phase 2: The Second Revision (Quick & Integrated)

This phase should be a quick one. The objective is to revise a wide range of topics and solve a few integrated problems from each subject.

• Focus on Self-made Notes: Use the crisp notes you made during your first revision. This will help you cover a large portion of the syllabus in a short amount of time.
  
• Integrated Questions: The CA exams are known for their integrated questions. So, solve one or two comprehensive problems from each chapter that touch upon multiple concepts. This is especially important for subjects like Advanced Accounting and Costing.
  
• Mock Tests: This is a non-negotiable part of this phase. Solve at least 2-3 mock tests for each subject. Don’t just solve them; analyze your performance. Identify your weak areas, time management issues, and common mistakes.

Phase 3: The Third Revision (Exam-focused & High-intensity)

This is the final phase before the exams. The goal is to fine-tune your preparation and build confidence.

• Focus on Key Areas: Don’t try to learn anything new. Just revise the most important concepts and frequently tested areas.
  
• Revisit Mock Test Mistakes: Go back to the mistakes you made in the mock tests. Understand why you made them and ensure you won’t repeat them.
  
• Barely any new problems: Don’t solve any new problems in this phase. Simply go through the solved examples from your study material or revision notes.
  
• Stay Calm and Hydrated: Your mental health is as important as your preparation. Avoid late-night study sessions. Get proper sleep, eat well, and stay hydrated.

Tips to Revise Effectively CA Intermediate Course

1. The 90-10 Rule

Spend 90% of your time on the practical papers and 10% on the theory. While theory papers are important, practical subjects often carry more weight and require more time to master.

2. Group your subjects

While studying, don’t just focus on one subject. For example, if you are studying Advanced Accounting, you can also give some time to Law. This will help you maintain a balance and prevent burnout.

3. Use the Power of Practice

For subjects like Advanced Accounting, Taxation, and Costing, practice is your best friend. The more you practice, the more confident you will be in the exam hall.

4. Revision with Question and Answer

Don’t just read the concepts. Try to remember the answers by reading the questions. This will simulate the exam environment and help you recall information more effectively.

5. Don’t Overlook Amendments

Keep an eye on any new amendments or changes that have been made in the syllabus. These are often tested in the exams.

Do CA Inter Preparations More Successfully at Swapnil Patni Classes

At Swapnil Patni Classes (SPC), success in the CA Intermediate exams is built on a foundation of conceptual clarity and strategic, exam-oriented preparation. 

The institute’s highly qualified faculty, including CA Swapnil Patni himself, uses a unique teaching methodology that blends in-depth conceptual knowledge with real-life case studies to make complex subjects easy to understand. 

With a legacy of producing hundreds of All India Rankers, SPC offers a comprehensive learning ecosystem that includes superior quality study material, a dedicated doubt-clearing portal, and a wide array of mock tests to ensure you’re fully prepared to excel.