{"id":150,"date":"2024-10-22T12:11:18","date_gmt":"2024-10-22T12:11:18","guid":{"rendered":"https:\/\/swapnilpatni.com\/blogs\/?page_id=150"},"modified":"2025-07-31T08:20:28","modified_gmt":"2025-07-31T08:20:28","slug":"blogs","status":"publish","type":"page","link":"https:\/\/swapnilpatni.com\/blogs\/","title":{"rendered":"Blogs"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"150\" class=\"elementor elementor-150\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ba41927 e-flex e-con-boxed e-con e-parent\" data-id=\"ba41927\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-33df0ad elementor-widget elementor-widget-heading\" data-id=\"33df0ad\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Blog List<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5130ae9 elementor-icon-list--layout-inline elementor-align-center elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"5130ae9\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-inline-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/swapnilpatni.com\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Home<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span 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data-id=\"714165f\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-7b8d18d e-con-full left-blog-box e-flex e-con e-child\" data-id=\"7b8d18d\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-99f353d elementor-grid-1 elementor-grid-tablet-1 elementor-grid-mobile-1 elementor-widget elementor-widget-loop-grid\" data-id=\"99f353d\" data-element_type=\"widget\" data-settings=\"{&quot;template_id&quot;:&quot;143&quot;,&quot;columns&quot;:1,&quot;pagination_type&quot;:&quot;load_more_on_click&quot;,&quot;columns_tablet&quot;:1,&quot;_skin&quot;:&quot;post&quot;,&quot;columns_mobile&quot;:&quot;1&quot;,&quot;edit_handle_selector&quot;:&quot;[data-elementor-type=\\&quot;loop-item\\&quot;]&quot;,&quot;load_more_spinner&quot;:{&quot;value&quot;:&quot;fas 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tag-khushi-sikariya tag-spc tag-swapnil-patni-classes\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-006929b loop-blog e-flex e-con-boxed e-con e-parent\" data-id=\"006929b\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-97a709b e-con-full e-flex e-con e-child\" data-id=\"97a709b\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0f217a1 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"0f217a1\" data-element_type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2026\/03\/CA-Inter-AIR-1-Jan-2026-Kanhaiya-Lals-Success-Story-CA-Foundation-AIR-2-Khushi-Sikariya-1024x576.jpeg\" class=\"attachment-large size-large wp-image-1106\" alt=\"CA Inter AIR 1 Jan 2026 Kanhaiya Lal\u2019s Success Story &amp; CA Foundation AIR 2 Khushi Sikariya\" srcset=\"https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2026\/03\/CA-Inter-AIR-1-Jan-2026-Kanhaiya-Lals-Success-Story-CA-Foundation-AIR-2-Khushi-Sikariya-1024x576.jpeg 1024w, https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2026\/03\/CA-Inter-AIR-1-Jan-2026-Kanhaiya-Lals-Success-Story-CA-Foundation-AIR-2-Khushi-Sikariya-300x169.jpeg 300w, https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2026\/03\/CA-Inter-AIR-1-Jan-2026-Kanhaiya-Lals-Success-Story-CA-Foundation-AIR-2-Khushi-Sikariya-768x432.jpeg 768w, https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2026\/03\/CA-Inter-AIR-1-Jan-2026-Kanhaiya-Lals-Success-Story-CA-Foundation-AIR-2-Khushi-Sikariya-1536x864.jpeg 1536w, https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2026\/03\/CA-Inter-AIR-1-Jan-2026-Kanhaiya-Lals-Success-Story-CA-Foundation-AIR-2-Khushi-Sikariya.jpeg 1600w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5f03ed9 e-con-full e-flex e-con e-child\" data-id=\"5f03ed9\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ce0b48e elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"ce0b48e\" data-element_type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">CA Inter AIR 1 Jan 2026: Kanhaiya Lal\u2019s Success Story &amp; CA Foundation AIR 2 Khushi Sikariya<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4657bea elementor-icon-list--layout-inline elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"4657bea\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-inline-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M14 16H2C1.47852 16 1.01481 15.797 0.608889 15.3911C0.202963 14.9852 0 14.5215 0 14V3C0 2.79111 0.0962963 2.57259 0.288889 2.34444C0.481481 2.11481 0.718519 2 1 2H3L2.96889 1.07778C2.96889 0.911852 3.04444 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8.40667C4.75556 8.26 4.93259 8.18667 5.14 8.18667C5.26593 8.18667 5.38074 8.21556 5.48444 8.27333C5.58815 8.33111 5.67704 8.40667 5.75111 8.5L7.28222 10.5933L10.9533 6.92222C11.0156 6.86 11.0911 6.81333 11.18 6.78222C11.2689 6.74963 11.36 6.73333 11.4533 6.73333C11.6622 6.73333 11.8393 6.80667 11.9844 6.95333C12.1296 7.09852 12.2022 7.27556 12.2022 7.48444C12.2022 7.57778 12.1844 7.66667 12.1489 7.75111C12.1119 7.83407 12.0622 7.91185 12 7.98444L12.0156 7.96889L7.71778 12.2667Z\" fill=\"#1AB69D\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">14 Mar, 2026<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"19\" height=\"18\" viewBox=\"0 0 19 18\" fill=\"none\"><g clip-path=\"url(#clip0_1546_1375)\"><path d=\"M18.7055 8.38575C18.047 6.94575 15.4647 2.25 9.83975 2.25C4.21475 2.25 1.6325 6.94575 0.973997 8.38575C0.885601 8.57873 0.839844 8.78849 0.839844 9.00075C0.839844 9.21301 0.885601 9.42277 0.973997 9.61575C1.6325 11.0542 4.21475 15.75 9.83975 15.75C15.4647 15.75 18.047 11.0542 18.7055 9.61425C18.7937 9.42149 18.8394 9.21199 18.8394 9C18.8394 8.78801 18.7937 8.57851 18.7055 8.38575ZM9.83975 14.25C5.1095 14.25 2.90225 10.2255 2.33975 9.00825C2.90225 7.7745 5.1095 3.75 9.83975 3.75C14.5587 3.75 16.7667 7.75725 17.3397 9C16.7667 10.2428 14.5587 14.25 9.83975 14.25Z\" fill=\"#1AB69D\"><\/path><path d=\"M9.83985 5.25C9.09817 5.25 8.37314 5.46993 7.75646 5.88199C7.13977 6.29404 6.65913 6.87971 6.3753 7.56494C6.09147 8.25016 6.01721 9.00416 6.1619 9.73159C6.3066 10.459 6.66375 11.1272 7.1882 11.6517C7.71264 12.1761 8.38083 12.5333 9.10826 12.6779C9.83569 12.8226 10.5897 12.7484 11.2749 12.4645C11.9601 12.1807 12.5458 11.7001 12.9579 11.0834C13.3699 10.4667 13.5898 9.74168 13.5898 9C13.5887 8.0058 13.1932 7.05267 12.4902 6.34967C11.7872 5.64666 10.834 5.25119 9.83985 5.25ZM9.83985 11.25C9.39484 11.25 8.95982 11.118 8.58981 10.8708C8.2198 10.6236 7.93141 10.2722 7.76112 9.86104C7.59082 9.4499 7.54626 8.9975 7.63308 8.56105C7.7199 8.12459 7.93419 7.72368 8.24885 7.40901C8.56352 7.09434 8.96444 6.88005 9.40089 6.79323C9.83735 6.70642 10.2898 6.75097 10.7009 6.92127C11.112 7.09157 11.4634 7.37996 11.7107 7.74997C11.9579 8.11998 12.0898 8.55499 12.0898 9C12.0898 9.59674 11.8528 10.169 11.4308 10.591C11.0089 11.0129 10.4366 11.25 9.83985 11.25Z\" fill=\"#1AB69D\"><\/path><\/g><defs><clipPath id=\"clip0_1546_1375\"><rect width=\"18\" height=\"18\" fill=\"white\" transform=\"translate(0.839844)\"><\/rect><\/clipPath><\/defs><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">View 232<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b62fbfc elementor-align-right read-more elementor-widget elementor-widget-button\" data-id=\"b62fbfc\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/swapnilpatni.com\/blogs\/2026\/03\/14\/ca-inter-air-1-jan-2026-kanhaiya-lals-success-story-ca-foundation-air-2-khushi-sikariya\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"26\" height=\"26\" viewBox=\"0 0 26 26\" fill=\"none\"><mask id=\"mask0_1010_3593\" style=\"mask-type:alpha\" maskUnits=\"userSpaceOnUse\" x=\"0\" y=\"1\" width=\"24\" height=\"24\"><rect y=\"1\" width=\"24\" height=\"24\" fill=\"white\"><\/rect><\/mask><g mask=\"url(#mask0_1010_3593)\"><path d=\"M17.5388 13.0697C17.5343 12.5759 17.3353 12.1037 16.985 11.7555L13.8966 8.65774C13.7207 8.4829 13.4828 8.38477 13.2348 8.38477C12.9868 8.38477 12.7489 8.4829 12.573 8.65774C12.485 8.74501 12.4152 8.84883 12.3675 8.96322C12.3199 9.07761 12.2953 9.20031 12.2953 9.32423C12.2953 9.44815 12.3199 9.57085 12.3675 9.68524C12.4152 9.79963 12.485 9.90346 12.573 9.99072L14.7227 12.131H6.40064C6.15167 12.131 5.9129 12.2299 5.73686 12.406C5.56081 12.582 5.46191 12.8208 5.46191 13.0697C5.46191 13.3187 5.56081 13.5575 5.73686 13.7335C5.9129 13.9096 6.15167 14.0085 6.40064 14.0085H14.7227L12.573 16.1581C12.3962 16.3336 12.2964 16.5722 12.2956 16.8213C12.2947 17.0704 12.3928 17.3097 12.5683 17.4864C12.7438 17.6632 12.9824 17.763 13.2315 17.7639C13.4806 17.7647 13.7198 17.6666 13.8966 17.4911L16.985 14.3933C17.3376 14.0429 17.5367 13.5669 17.5388 13.0697Z\" fill=\"#E30004\"><\/path><\/g><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Read more<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"143\" class=\"elementor elementor-143 e-loop-item e-loop-item-1099 post-1099 post type-post status-publish format-standard has-post-thumbnail hentry category-education category-icai tag-advanced-accounting tag-ca-final tag-ca-foundation tag-ca-intermediate tag-ca-students tag-career tag-corporate-and-other-laws tag-exam-prep tag-icai tag-taxation\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-006929b loop-blog e-flex e-con-boxed e-con e-parent\" data-id=\"006929b\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-97a709b e-con-full e-flex e-con e-child\" data-id=\"97a709b\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0f217a1 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"0f217a1\" data-element_type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"400\" src=\"https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2025\/10\/ICAI-New-Rules-Updates-for-CA-Students-What-They-Mean-for-Exam-Prep-Career-1024x512.jpg\" class=\"attachment-large size-large wp-image-1100\" alt=\"ICAI, CA Students, Exam Prep, Career, Foundation, Advanced Accounting, Corporate and Other Laws, Taxation\" srcset=\"https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2025\/10\/ICAI-New-Rules-Updates-for-CA-Students-What-They-Mean-for-Exam-Prep-Career-1024x512.jpg 1024w, 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data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">ICAI New Rules &amp; Updates for CA Students: What They Mean for Exam Prep &amp; Career<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4657bea elementor-icon-list--layout-inline elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"4657bea\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-inline-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M14 16H2C1.47852 16 1.01481 15.797 0.608889 15.3911C0.202963 14.9852 0 14.5215 0 14V3C0 2.79111 0.0962963 2.57259 0.288889 2.34444C0.481481 2.11481 0.718519 2 1 2H3L2.96889 1.07778C2.96889 0.911852 3.04444 0.69037 3.19556 0.413333C3.34667 0.137778 3.61481 0 4 0C4.36444 0 4.62222 0.122222 4.77333 0.366667C4.92444 0.611111 5 0.822222 5 1V2H11V1C11 0.822222 11.0807 0.611111 11.2422 0.366667C11.4037 0.122222 11.6563 0 12 0C12.323 0 12.5756 0.137778 12.7578 0.413333C12.94 0.69037 13.0311 0.911852 13.0311 1.07778L13 2H15C15.3022 2 15.5444 2.0963 15.7267 2.28889C15.9089 2.48148 16 2.71852 16 3V14C16 14.5215 15.797 14.9852 15.3911 15.3911C14.9852 15.797 14.5215 16 14 16ZM14 13V5H2V13C2 13.1778 2.12222 13.3889 2.36667 13.6333C2.61111 13.8778 2.82222 14 3 14H13C13.1778 14 13.3889 13.8985 13.6333 13.6956C13.8778 13.4926 14 13.2607 14 13ZM7.71778 12.2667C7.65556 12.3289 7.57778 12.3807 7.48444 12.4222C7.39111 12.4637 7.29185 12.4844 7.18667 12.4844C7.07259 12.4844 6.96074 12.4556 6.85111 12.3978C6.74148 12.3415 6.65556 12.2659 6.59333 12.1711L4.54667 9.37556C4.49481 9.3237 4.45556 9.25852 4.42889 9.18C4.4037 9.10148 4.39111 9.02074 4.39111 8.93778C4.39111 8.72889 4.4637 8.55185 4.60889 8.40667C4.75556 8.26 4.93259 8.18667 5.14 8.18667C5.26593 8.18667 5.38074 8.21556 5.48444 8.27333C5.58815 8.33111 5.67704 8.40667 5.75111 8.5L7.28222 10.5933L10.9533 6.92222C11.0156 6.86 11.0911 6.81333 11.18 6.78222C11.2689 6.74963 11.36 6.73333 11.4533 6.73333C11.6622 6.73333 11.8393 6.80667 11.9844 6.95333C12.1296 7.09852 12.2022 7.27556 12.2022 7.48444C12.2022 7.57778 12.1844 7.66667 12.1489 7.75111C12.1119 7.83407 12.0622 7.91185 12 7.98444L12.0156 7.96889L7.71778 12.2667Z\" fill=\"#1AB69D\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">8 Oct, 2025<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"19\" height=\"18\" viewBox=\"0 0 19 18\" fill=\"none\"><g clip-path=\"url(#clip0_1546_1375)\"><path d=\"M18.7055 8.38575C18.047 6.94575 15.4647 2.25 9.83975 2.25C4.21475 2.25 1.6325 6.94575 0.973997 8.38575C0.885601 8.57873 0.839844 8.78849 0.839844 9.00075C0.839844 9.21301 0.885601 9.42277 0.973997 9.61575C1.6325 11.0542 4.21475 15.75 9.83975 15.75C15.4647 15.75 18.047 11.0542 18.7055 9.61425C18.7937 9.42149 18.8394 9.21199 18.8394 9C18.8394 8.78801 18.7937 8.57851 18.7055 8.38575ZM9.83975 14.25C5.1095 14.25 2.90225 10.2255 2.33975 9.00825C2.90225 7.7745 5.1095 3.75 9.83975 3.75C14.5587 3.75 16.7667 7.75725 17.3397 9C16.7667 10.2428 14.5587 14.25 9.83975 14.25Z\" fill=\"#1AB69D\"><\/path><path d=\"M9.83985 5.25C9.09817 5.25 8.37314 5.46993 7.75646 5.88199C7.13977 6.29404 6.65913 6.87971 6.3753 7.56494C6.09147 8.25016 6.01721 9.00416 6.1619 9.73159C6.3066 10.459 6.66375 11.1272 7.1882 11.6517C7.71264 12.1761 8.38083 12.5333 9.10826 12.6779C9.83569 12.8226 10.5897 12.7484 11.2749 12.4645C11.9601 12.1807 12.5458 11.7001 12.9579 11.0834C13.3699 10.4667 13.5898 9.74168 13.5898 9C13.5887 8.0058 13.1932 7.05267 12.4902 6.34967C11.7872 5.64666 10.834 5.25119 9.83985 5.25ZM9.83985 11.25C9.39484 11.25 8.95982 11.118 8.58981 10.8708C8.2198 10.6236 7.93141 10.2722 7.76112 9.86104C7.59082 9.4499 7.54626 8.9975 7.63308 8.56105C7.7199 8.12459 7.93419 7.72368 8.24885 7.40901C8.56352 7.09434 8.96444 6.88005 9.40089 6.79323C9.83735 6.70642 10.2898 6.75097 10.7009 6.92127C11.112 7.09157 11.4634 7.37996 11.7107 7.74997C11.9579 8.11998 12.0898 8.55499 12.0898 9C12.0898 9.59674 11.8528 10.169 11.4308 10.591C11.0089 11.0129 10.4366 11.25 9.83985 11.25Z\" fill=\"#1AB69D\"><\/path><\/g><defs><clipPath id=\"clip0_1546_1375\"><rect width=\"18\" height=\"18\" fill=\"white\" transform=\"translate(0.839844)\"><\/rect><\/clipPath><\/defs><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">View 1006<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b62fbfc elementor-align-right read-more elementor-widget elementor-widget-button\" data-id=\"b62fbfc\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/swapnilpatni.com\/blogs\/2025\/10\/08\/icai-new-rules-updates-for-ca-students-what-they-mean-for-exam-prep-career\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"26\" height=\"26\" viewBox=\"0 0 26 26\" fill=\"none\"><mask id=\"mask0_1010_3593\" style=\"mask-type:alpha\" maskUnits=\"userSpaceOnUse\" x=\"0\" y=\"1\" width=\"24\" height=\"24\"><rect y=\"1\" width=\"24\" height=\"24\" fill=\"white\"><\/rect><\/mask><g mask=\"url(#mask0_1010_3593)\"><path d=\"M17.5388 13.0697C17.5343 12.5759 17.3353 12.1037 16.985 11.7555L13.8966 8.65774C13.7207 8.4829 13.4828 8.38477 13.2348 8.38477C12.9868 8.38477 12.7489 8.4829 12.573 8.65774C12.485 8.74501 12.4152 8.84883 12.3675 8.96322C12.3199 9.07761 12.2953 9.20031 12.2953 9.32423C12.2953 9.44815 12.3199 9.57085 12.3675 9.68524C12.4152 9.79963 12.485 9.90346 12.573 9.99072L14.7227 12.131H6.40064C6.15167 12.131 5.9129 12.2299 5.73686 12.406C5.56081 12.582 5.46191 12.8208 5.46191 13.0697C5.46191 13.3187 5.56081 13.5575 5.73686 13.7335C5.9129 13.9096 6.15167 14.0085 6.40064 14.0085H14.7227L12.573 16.1581C12.3962 16.3336 12.2964 16.5722 12.2956 16.8213C12.2947 17.0704 12.3928 17.3097 12.5683 17.4864C12.7438 17.6632 12.9824 17.763 13.2315 17.7639C13.4806 17.7647 13.7198 17.6666 13.8966 17.4911L16.985 14.3933C17.3376 14.0429 17.5367 13.5669 17.5388 13.0697Z\" fill=\"#E30004\"><\/path><\/g><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Read more<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"143\" class=\"elementor elementor-143 e-loop-item e-loop-item-1093 post-1093 post type-post status-publish format-standard has-post-thumbnail hentry category-education category-icai tag-ca-inter tag-ca-inter-fm-sm tag-ca-intermediate tag-ca-swapnil-patni tag-exam-strategy tag-financial-management-fm tag-fm-sm tag-strategic-management-sm tag-study-plan\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-006929b loop-blog e-flex e-con-boxed e-con e-parent\" data-id=\"006929b\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-97a709b e-con-full e-flex e-con e-child\" data-id=\"97a709b\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0f217a1 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"0f217a1\" data-element_type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"400\" src=\"https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2025\/10\/Crack-CA-Inter-FM-SM-Jan-2026-Your-Ultimate-Study-Plan-Exam-Strategy-by-CA-Swapnil-Patni-1024x512.jpg\" class=\"attachment-large size-large wp-image-1096\" alt=\"Crack CA Inter, FM-SM, Ultimate Study Plan, Exam Strategy, CA Swapnil Patni\" srcset=\"https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2025\/10\/Crack-CA-Inter-FM-SM-Jan-2026-Your-Ultimate-Study-Plan-Exam-Strategy-by-CA-Swapnil-Patni-1024x512.jpg 1024w, https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2025\/10\/Crack-CA-Inter-FM-SM-Jan-2026-Your-Ultimate-Study-Plan-Exam-Strategy-by-CA-Swapnil-Patni-300x150.jpg 300w, https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2025\/10\/Crack-CA-Inter-FM-SM-Jan-2026-Your-Ultimate-Study-Plan-Exam-Strategy-by-CA-Swapnil-Patni-768x384.jpg 768w, https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2025\/10\/Crack-CA-Inter-FM-SM-Jan-2026-Your-Ultimate-Study-Plan-Exam-Strategy-by-CA-Swapnil-Patni.jpg 1200w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5f03ed9 e-con-full e-flex e-con e-child\" data-id=\"5f03ed9\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ce0b48e elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"ce0b48e\" data-element_type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Crack CA Inter FM-SM Jan 2026: Your Ultimate Study Plan &amp; Exam Strategy by CA Swapnil Patni<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4657bea elementor-icon-list--layout-inline elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"4657bea\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-inline-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M14 16H2C1.47852 16 1.01481 15.797 0.608889 15.3911C0.202963 14.9852 0 14.5215 0 14V3C0 2.79111 0.0962963 2.57259 0.288889 2.34444C0.481481 2.11481 0.718519 2 1 2H3L2.96889 1.07778C2.96889 0.911852 3.04444 0.69037 3.19556 0.413333C3.34667 0.137778 3.61481 0 4 0C4.36444 0 4.62222 0.122222 4.77333 0.366667C4.92444 0.611111 5 0.822222 5 1V2H11V1C11 0.822222 11.0807 0.611111 11.2422 0.366667C11.4037 0.122222 11.6563 0 12 0C12.323 0 12.5756 0.137778 12.7578 0.413333C12.94 0.69037 13.0311 0.911852 13.0311 1.07778L13 2H15C15.3022 2 15.5444 2.0963 15.7267 2.28889C15.9089 2.48148 16 2.71852 16 3V14C16 14.5215 15.797 14.9852 15.3911 15.3911C14.9852 15.797 14.5215 16 14 16ZM14 13V5H2V13C2 13.1778 2.12222 13.3889 2.36667 13.6333C2.61111 13.8778 2.82222 14 3 14H13C13.1778 14 13.3889 13.8985 13.6333 13.6956C13.8778 13.4926 14 13.2607 14 13ZM7.71778 12.2667C7.65556 12.3289 7.57778 12.3807 7.48444 12.4222C7.39111 12.4637 7.29185 12.4844 7.18667 12.4844C7.07259 12.4844 6.96074 12.4556 6.85111 12.3978C6.74148 12.3415 6.65556 12.2659 6.59333 12.1711L4.54667 9.37556C4.49481 9.3237 4.45556 9.25852 4.42889 9.18C4.4037 9.10148 4.39111 9.02074 4.39111 8.93778C4.39111 8.72889 4.4637 8.55185 4.60889 8.40667C4.75556 8.26 4.93259 8.18667 5.14 8.18667C5.26593 8.18667 5.38074 8.21556 5.48444 8.27333C5.58815 8.33111 5.67704 8.40667 5.75111 8.5L7.28222 10.5933L10.9533 6.92222C11.0156 6.86 11.0911 6.81333 11.18 6.78222C11.2689 6.74963 11.36 6.73333 11.4533 6.73333C11.6622 6.73333 11.8393 6.80667 11.9844 6.95333C12.1296 7.09852 12.2022 7.27556 12.2022 7.48444C12.2022 7.57778 12.1844 7.66667 12.1489 7.75111C12.1119 7.83407 12.0622 7.91185 12 7.98444L12.0156 7.96889L7.71778 12.2667Z\" fill=\"#1AB69D\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">7 Oct, 2025<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"19\" height=\"18\" viewBox=\"0 0 19 18\" fill=\"none\"><g clip-path=\"url(#clip0_1546_1375)\"><path d=\"M18.7055 8.38575C18.047 6.94575 15.4647 2.25 9.83975 2.25C4.21475 2.25 1.6325 6.94575 0.973997 8.38575C0.885601 8.57873 0.839844 8.78849 0.839844 9.00075C0.839844 9.21301 0.885601 9.42277 0.973997 9.61575C1.6325 11.0542 4.21475 15.75 9.83975 15.75C15.4647 15.75 18.047 11.0542 18.7055 9.61425C18.7937 9.42149 18.8394 9.21199 18.8394 9C18.8394 8.78801 18.7937 8.57851 18.7055 8.38575ZM9.83975 14.25C5.1095 14.25 2.90225 10.2255 2.33975 9.00825C2.90225 7.7745 5.1095 3.75 9.83975 3.75C14.5587 3.75 16.7667 7.75725 17.3397 9C16.7667 10.2428 14.5587 14.25 9.83975 14.25Z\" fill=\"#1AB69D\"><\/path><path d=\"M9.83985 5.25C9.09817 5.25 8.37314 5.46993 7.75646 5.88199C7.13977 6.29404 6.65913 6.87971 6.3753 7.56494C6.09147 8.25016 6.01721 9.00416 6.1619 9.73159C6.3066 10.459 6.66375 11.1272 7.1882 11.6517C7.71264 12.1761 8.38083 12.5333 9.10826 12.6779C9.83569 12.8226 10.5897 12.7484 11.2749 12.4645C11.9601 12.1807 12.5458 11.7001 12.9579 11.0834C13.3699 10.4667 13.5898 9.74168 13.5898 9C13.5887 8.0058 13.1932 7.05267 12.4902 6.34967C11.7872 5.64666 10.834 5.25119 9.83985 5.25ZM9.83985 11.25C9.39484 11.25 8.95982 11.118 8.58981 10.8708C8.2198 10.6236 7.93141 10.2722 7.76112 9.86104C7.59082 9.4499 7.54626 8.9975 7.63308 8.56105C7.7199 8.12459 7.93419 7.72368 8.24885 7.40901C8.56352 7.09434 8.96444 6.88005 9.40089 6.79323C9.83735 6.70642 10.2898 6.75097 10.7009 6.92127C11.112 7.09157 11.4634 7.37996 11.7107 7.74997C11.9579 8.11998 12.0898 8.55499 12.0898 9C12.0898 9.59674 11.8528 10.169 11.4308 10.591C11.0089 11.0129 10.4366 11.25 9.83985 11.25Z\" fill=\"#1AB69D\"><\/path><\/g><defs><clipPath id=\"clip0_1546_1375\"><rect width=\"18\" height=\"18\" fill=\"white\" transform=\"translate(0.839844)\"><\/rect><\/clipPath><\/defs><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">View 839<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b62fbfc elementor-align-right read-more elementor-widget elementor-widget-button\" data-id=\"b62fbfc\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/swapnilpatni.com\/blogs\/2025\/10\/07\/ca-inter-fm-sm-jan-2026-by-swapnil-patni\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"26\" height=\"26\" viewBox=\"0 0 26 26\" fill=\"none\"><mask id=\"mask0_1010_3593\" style=\"mask-type:alpha\" maskUnits=\"userSpaceOnUse\" x=\"0\" y=\"1\" width=\"24\" height=\"24\"><rect y=\"1\" width=\"24\" height=\"24\" fill=\"white\"><\/rect><\/mask><g mask=\"url(#mask0_1010_3593)\"><path d=\"M17.5388 13.0697C17.5343 12.5759 17.3353 12.1037 16.985 11.7555L13.8966 8.65774C13.7207 8.4829 13.4828 8.38477 13.2348 8.38477C12.9868 8.38477 12.7489 8.4829 12.573 8.65774C12.485 8.74501 12.4152 8.84883 12.3675 8.96322C12.3199 9.07761 12.2953 9.20031 12.2953 9.32423C12.2953 9.44815 12.3199 9.57085 12.3675 9.68524C12.4152 9.79963 12.485 9.90346 12.573 9.99072L14.7227 12.131H6.40064C6.15167 12.131 5.9129 12.2299 5.73686 12.406C5.56081 12.582 5.46191 12.8208 5.46191 13.0697C5.46191 13.3187 5.56081 13.5575 5.73686 13.7335C5.9129 13.9096 6.15167 14.0085 6.40064 14.0085H14.7227L12.573 16.1581C12.3962 16.3336 12.2964 16.5722 12.2956 16.8213C12.2947 17.0704 12.3928 17.3097 12.5683 17.4864C12.7438 17.6632 12.9824 17.763 13.2315 17.7639C13.4806 17.7647 13.7198 17.6666 13.8966 17.4911L16.985 14.3933C17.3376 14.0429 17.5367 13.5669 17.5388 13.0697Z\" fill=\"#E30004\"><\/path><\/g><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Read more<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"143\" class=\"elementor elementor-143 e-loop-item e-loop-item-1087 post-1087 post type-post status-publish format-standard has-post-thumbnail hentry category-education category-icai\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-006929b loop-blog e-flex e-con-boxed e-con e-parent\" data-id=\"006929b\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-97a709b e-con-full e-flex e-con e-child\" data-id=\"97a709b\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0f217a1 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"0f217a1\" data-element_type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"419\" src=\"https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2025\/09\/ICAI-Announces-CA-Exam-Dates-for-January-2026-1024x536.jpg\" class=\"attachment-large size-large wp-image-1088\" alt=\"CA Exam, Chartered Accountants, Foundation, Intermediate, Final course, CA Foundation Course, CA Exams, Swapnil Patni Classes\" srcset=\"https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2025\/09\/ICAI-Announces-CA-Exam-Dates-for-January-2026-1024x536.jpg 1024w, https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2025\/09\/ICAI-Announces-CA-Exam-Dates-for-January-2026-300x157.jpg 300w, https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2025\/09\/ICAI-Announces-CA-Exam-Dates-for-January-2026-768x402.jpg 768w, https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2025\/09\/ICAI-Announces-CA-Exam-Dates-for-January-2026-1536x804.jpg 1536w, https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2025\/09\/ICAI-Announces-CA-Exam-Dates-for-January-2026.jpg 1600w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5f03ed9 e-con-full e-flex e-con e-child\" data-id=\"5f03ed9\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ce0b48e elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"ce0b48e\" data-element_type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">ICAI Announces CA Exam Dates for January 2026<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4657bea elementor-icon-list--layout-inline elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"4657bea\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-inline-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M14 16H2C1.47852 16 1.01481 15.797 0.608889 15.3911C0.202963 14.9852 0 14.5215 0 14V3C0 2.79111 0.0962963 2.57259 0.288889 2.34444C0.481481 2.11481 0.718519 2 1 2H3L2.96889 1.07778C2.96889 0.911852 3.04444 0.69037 3.19556 0.413333C3.34667 0.137778 3.61481 0 4 0C4.36444 0 4.62222 0.122222 4.77333 0.366667C4.92444 0.611111 5 0.822222 5 1V2H11V1C11 0.822222 11.0807 0.611111 11.2422 0.366667C11.4037 0.122222 11.6563 0 12 0C12.323 0 12.5756 0.137778 12.7578 0.413333C12.94 0.69037 13.0311 0.911852 13.0311 1.07778L13 2H15C15.3022 2 15.5444 2.0963 15.7267 2.28889C15.9089 2.48148 16 2.71852 16 3V14C16 14.5215 15.797 14.9852 15.3911 15.3911C14.9852 15.797 14.5215 16 14 16ZM14 13V5H2V13C2 13.1778 2.12222 13.3889 2.36667 13.6333C2.61111 13.8778 2.82222 14 3 14H13C13.1778 14 13.3889 13.8985 13.6333 13.6956C13.8778 13.4926 14 13.2607 14 13ZM7.71778 12.2667C7.65556 12.3289 7.57778 12.3807 7.48444 12.4222C7.39111 12.4637 7.29185 12.4844 7.18667 12.4844C7.07259 12.4844 6.96074 12.4556 6.85111 12.3978C6.74148 12.3415 6.65556 12.2659 6.59333 12.1711L4.54667 9.37556C4.49481 9.3237 4.45556 9.25852 4.42889 9.18C4.4037 9.10148 4.39111 9.02074 4.39111 8.93778C4.39111 8.72889 4.4637 8.55185 4.60889 8.40667C4.75556 8.26 4.93259 8.18667 5.14 8.18667C5.26593 8.18667 5.38074 8.21556 5.48444 8.27333C5.58815 8.33111 5.67704 8.40667 5.75111 8.5L7.28222 10.5933L10.9533 6.92222C11.0156 6.86 11.0911 6.81333 11.18 6.78222C11.2689 6.74963 11.36 6.73333 11.4533 6.73333C11.6622 6.73333 11.8393 6.80667 11.9844 6.95333C12.1296 7.09852 12.2022 7.27556 12.2022 7.48444C12.2022 7.57778 12.1844 7.66667 12.1489 7.75111C12.1119 7.83407 12.0622 7.91185 12 7.98444L12.0156 7.96889L7.71778 12.2667Z\" fill=\"#1AB69D\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">24 Sep, 2025<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"19\" height=\"18\" viewBox=\"0 0 19 18\" fill=\"none\"><g clip-path=\"url(#clip0_1546_1375)\"><path d=\"M18.7055 8.38575C18.047 6.94575 15.4647 2.25 9.83975 2.25C4.21475 2.25 1.6325 6.94575 0.973997 8.38575C0.885601 8.57873 0.839844 8.78849 0.839844 9.00075C0.839844 9.21301 0.885601 9.42277 0.973997 9.61575C1.6325 11.0542 4.21475 15.75 9.83975 15.75C15.4647 15.75 18.047 11.0542 18.7055 9.61425C18.7937 9.42149 18.8394 9.21199 18.8394 9C18.8394 8.78801 18.7937 8.57851 18.7055 8.38575ZM9.83975 14.25C5.1095 14.25 2.90225 10.2255 2.33975 9.00825C2.90225 7.7745 5.1095 3.75 9.83975 3.75C14.5587 3.75 16.7667 7.75725 17.3397 9C16.7667 10.2428 14.5587 14.25 9.83975 14.25Z\" fill=\"#1AB69D\"><\/path><path d=\"M9.83985 5.25C9.09817 5.25 8.37314 5.46993 7.75646 5.88199C7.13977 6.29404 6.65913 6.87971 6.3753 7.56494C6.09147 8.25016 6.01721 9.00416 6.1619 9.73159C6.3066 10.459 6.66375 11.1272 7.1882 11.6517C7.71264 12.1761 8.38083 12.5333 9.10826 12.6779C9.83569 12.8226 10.5897 12.7484 11.2749 12.4645C11.9601 12.1807 12.5458 11.7001 12.9579 11.0834C13.3699 10.4667 13.5898 9.74168 13.5898 9C13.5887 8.0058 13.1932 7.05267 12.4902 6.34967C11.7872 5.64666 10.834 5.25119 9.83985 5.25ZM9.83985 11.25C9.39484 11.25 8.95982 11.118 8.58981 10.8708C8.2198 10.6236 7.93141 10.2722 7.76112 9.86104C7.59082 9.4499 7.54626 8.9975 7.63308 8.56105C7.7199 8.12459 7.93419 7.72368 8.24885 7.40901C8.56352 7.09434 8.96444 6.88005 9.40089 6.79323C9.83735 6.70642 10.2898 6.75097 10.7009 6.92127C11.112 7.09157 11.4634 7.37996 11.7107 7.74997C11.9579 8.11998 12.0898 8.55499 12.0898 9C12.0898 9.59674 11.8528 10.169 11.4308 10.591C11.0089 11.0129 10.4366 11.25 9.83985 11.25Z\" fill=\"#1AB69D\"><\/path><\/g><defs><clipPath id=\"clip0_1546_1375\"><rect width=\"18\" height=\"18\" fill=\"white\" transform=\"translate(0.839844)\"><\/rect><\/clipPath><\/defs><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">View 893<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b62fbfc elementor-align-right read-more elementor-widget elementor-widget-button\" data-id=\"b62fbfc\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/swapnilpatni.com\/blogs\/2025\/09\/24\/icai-announces-ca-exam-dates-for-january-2026\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"26\" height=\"26\" viewBox=\"0 0 26 26\" fill=\"none\"><mask id=\"mask0_1010_3593\" style=\"mask-type:alpha\" maskUnits=\"userSpaceOnUse\" x=\"0\" y=\"1\" width=\"24\" height=\"24\"><rect y=\"1\" width=\"24\" 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fill=\"#E30004\"><\/path><\/g><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Read more<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"143\" class=\"elementor elementor-143 e-loop-item e-loop-item-1073 post-1073 post type-post status-publish format-standard has-post-thumbnail hentry category-uncategorized\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-006929b loop-blog e-flex e-con-boxed e-con e-parent\" data-id=\"006929b\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-97a709b e-con-full e-flex e-con e-child\" data-id=\"97a709b\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0f217a1 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"0f217a1\" data-element_type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"419\" src=\"https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2025\/09\/WhatsApp-Image-2025-09-09-at-11.54.25_9f8558a9-1024x536.jpg\" class=\"attachment-large size-large wp-image-1074\" alt=\"CA Foundation, CA Foundation Exams, time management, Swapnil Patni Classes, partnership accounts, depreciation, national income\" srcset=\"https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2025\/09\/WhatsApp-Image-2025-09-09-at-11.54.25_9f8558a9-1024x536.jpg 1024w, https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2025\/09\/WhatsApp-Image-2025-09-09-at-11.54.25_9f8558a9-300x157.jpg 300w, https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2025\/09\/WhatsApp-Image-2025-09-09-at-11.54.25_9f8558a9-768x402.jpg 768w, https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2025\/09\/WhatsApp-Image-2025-09-09-at-11.54.25_9f8558a9.jpg 1201w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5f03ed9 e-con-full e-flex e-con e-child\" data-id=\"5f03ed9\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ce0b48e elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"ce0b48e\" data-element_type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">CA Foundation Exams Sep 2025: Last Week Preparation Tips<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4657bea elementor-icon-list--layout-inline elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"4657bea\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-inline-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M14 16H2C1.47852 16 1.01481 15.797 0.608889 15.3911C0.202963 14.9852 0 14.5215 0 14V3C0 2.79111 0.0962963 2.57259 0.288889 2.34444C0.481481 2.11481 0.718519 2 1 2H3L2.96889 1.07778C2.96889 0.911852 3.04444 0.69037 3.19556 0.413333C3.34667 0.137778 3.61481 0 4 0C4.36444 0 4.62222 0.122222 4.77333 0.366667C4.92444 0.611111 5 0.822222 5 1V2H11V1C11 0.822222 11.0807 0.611111 11.2422 0.366667C11.4037 0.122222 11.6563 0 12 0C12.323 0 12.5756 0.137778 12.7578 0.413333C12.94 0.69037 13.0311 0.911852 13.0311 1.07778L13 2H15C15.3022 2 15.5444 2.0963 15.7267 2.28889C15.9089 2.48148 16 2.71852 16 3V14C16 14.5215 15.797 14.9852 15.3911 15.3911C14.9852 15.797 14.5215 16 14 16ZM14 13V5H2V13C2 13.1778 2.12222 13.3889 2.36667 13.6333C2.61111 13.8778 2.82222 14 3 14H13C13.1778 14 13.3889 13.8985 13.6333 13.6956C13.8778 13.4926 14 13.2607 14 13ZM7.71778 12.2667C7.65556 12.3289 7.57778 12.3807 7.48444 12.4222C7.39111 12.4637 7.29185 12.4844 7.18667 12.4844C7.07259 12.4844 6.96074 12.4556 6.85111 12.3978C6.74148 12.3415 6.65556 12.2659 6.59333 12.1711L4.54667 9.37556C4.49481 9.3237 4.45556 9.25852 4.42889 9.18C4.4037 9.10148 4.39111 9.02074 4.39111 8.93778C4.39111 8.72889 4.4637 8.55185 4.60889 8.40667C4.75556 8.26 4.93259 8.18667 5.14 8.18667C5.26593 8.18667 5.38074 8.21556 5.48444 8.27333C5.58815 8.33111 5.67704 8.40667 5.75111 8.5L7.28222 10.5933L10.9533 6.92222C11.0156 6.86 11.0911 6.81333 11.18 6.78222C11.2689 6.74963 11.36 6.73333 11.4533 6.73333C11.6622 6.73333 11.8393 6.80667 11.9844 6.95333C12.1296 7.09852 12.2022 7.27556 12.2022 7.48444C12.2022 7.57778 12.1844 7.66667 12.1489 7.75111C12.1119 7.83407 12.0622 7.91185 12 7.98444L12.0156 7.96889L7.71778 12.2667Z\" fill=\"#1AB69D\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">9 Sep, 2025<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"19\" height=\"18\" viewBox=\"0 0 19 18\" fill=\"none\"><g clip-path=\"url(#clip0_1546_1375)\"><path d=\"M18.7055 8.38575C18.047 6.94575 15.4647 2.25 9.83975 2.25C4.21475 2.25 1.6325 6.94575 0.973997 8.38575C0.885601 8.57873 0.839844 8.78849 0.839844 9.00075C0.839844 9.21301 0.885601 9.42277 0.973997 9.61575C1.6325 11.0542 4.21475 15.75 9.83975 15.75C15.4647 15.75 18.047 11.0542 18.7055 9.61425C18.7937 9.42149 18.8394 9.21199 18.8394 9C18.8394 8.78801 18.7937 8.57851 18.7055 8.38575ZM9.83975 14.25C5.1095 14.25 2.90225 10.2255 2.33975 9.00825C2.90225 7.7745 5.1095 3.75 9.83975 3.75C14.5587 3.75 16.7667 7.75725 17.3397 9C16.7667 10.2428 14.5587 14.25 9.83975 14.25Z\" fill=\"#1AB69D\"><\/path><path d=\"M9.83985 5.25C9.09817 5.25 8.37314 5.46993 7.75646 5.88199C7.13977 6.29404 6.65913 6.87971 6.3753 7.56494C6.09147 8.25016 6.01721 9.00416 6.1619 9.73159C6.3066 10.459 6.66375 11.1272 7.1882 11.6517C7.71264 12.1761 8.38083 12.5333 9.10826 12.6779C9.83569 12.8226 10.5897 12.7484 11.2749 12.4645C11.9601 12.1807 12.5458 11.7001 12.9579 11.0834C13.3699 10.4667 13.5898 9.74168 13.5898 9C13.5887 8.0058 13.1932 7.05267 12.4902 6.34967C11.7872 5.64666 10.834 5.25119 9.83985 5.25ZM9.83985 11.25C9.39484 11.25 8.95982 11.118 8.58981 10.8708C8.2198 10.6236 7.93141 10.2722 7.76112 9.86104C7.59082 9.4499 7.54626 8.9975 7.63308 8.56105C7.7199 8.12459 7.93419 7.72368 8.24885 7.40901C8.56352 7.09434 8.96444 6.88005 9.40089 6.79323C9.83735 6.70642 10.2898 6.75097 10.7009 6.92127C11.112 7.09157 11.4634 7.37996 11.7107 7.74997C11.9579 8.11998 12.0898 8.55499 12.0898 9C12.0898 9.59674 11.8528 10.169 11.4308 10.591C11.0089 11.0129 10.4366 11.25 9.83985 11.25Z\" fill=\"#1AB69D\"><\/path><\/g><defs><clipPath id=\"clip0_1546_1375\"><rect width=\"18\" height=\"18\" fill=\"white\" transform=\"translate(0.839844)\"><\/rect><\/clipPath><\/defs><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">View 1528<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b62fbfc elementor-align-right read-more elementor-widget elementor-widget-button\" data-id=\"b62fbfc\" data-element_type=\"widget\" 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12.4152 8.84883 12.3675 8.96322C12.3199 9.07761 12.2953 9.20031 12.2953 9.32423C12.2953 9.44815 12.3199 9.57085 12.3675 9.68524C12.4152 9.79963 12.485 9.90346 12.573 9.99072L14.7227 12.131H6.40064C6.15167 12.131 5.9129 12.2299 5.73686 12.406C5.56081 12.582 5.46191 12.8208 5.46191 13.0697C5.46191 13.3187 5.56081 13.5575 5.73686 13.7335C5.9129 13.9096 6.15167 14.0085 6.40064 14.0085H14.7227L12.573 16.1581C12.3962 16.3336 12.2964 16.5722 12.2956 16.8213C12.2947 17.0704 12.3928 17.3097 12.5683 17.4864C12.7438 17.6632 12.9824 17.763 13.2315 17.7639C13.4806 17.7647 13.7198 17.6666 13.8966 17.4911L16.985 14.3933C17.3376 14.0429 17.5367 13.5669 17.5388 13.0697Z\" fill=\"#E30004\"><\/path><\/g><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Read more<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<span 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fill=\"#1AB69D\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">8 Oct, 2025<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"264\" class=\"elementor elementor-264 e-loop-item e-loop-item-1093 post-1093 post type-post status-publish format-standard has-post-thumbnail hentry category-education category-icai tag-ca-inter tag-ca-inter-fm-sm tag-ca-intermediate tag-ca-swapnil-patni tag-exam-strategy tag-financial-management-fm tag-fm-sm tag-strategic-management-sm tag-study-plan\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-e5f5f73 e-flex e-con-boxed e-con e-parent\" data-id=\"e5f5f73\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6abac85 e-con-full e-flex e-con e-child\" data-id=\"6abac85\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e373515 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"e373515\" data-element_type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"400\" src=\"https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2025\/10\/Crack-CA-Inter-FM-SM-Jan-2026-Your-Ultimate-Study-Plan-Exam-Strategy-by-CA-Swapnil-Patni-1024x512.jpg\" class=\"attachment-large size-large wp-image-1096\" alt=\"Crack CA Inter, FM-SM, Ultimate Study Plan, Exam Strategy, CA Swapnil Patni\" srcset=\"https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2025\/10\/Crack-CA-Inter-FM-SM-Jan-2026-Your-Ultimate-Study-Plan-Exam-Strategy-by-CA-Swapnil-Patni-1024x512.jpg 1024w, https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2025\/10\/Crack-CA-Inter-FM-SM-Jan-2026-Your-Ultimate-Study-Plan-Exam-Strategy-by-CA-Swapnil-Patni-300x150.jpg 300w, https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2025\/10\/Crack-CA-Inter-FM-SM-Jan-2026-Your-Ultimate-Study-Plan-Exam-Strategy-by-CA-Swapnil-Patni-768x384.jpg 768w, https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2025\/10\/Crack-CA-Inter-FM-SM-Jan-2026-Your-Ultimate-Study-Plan-Exam-Strategy-by-CA-Swapnil-Patni.jpg 1200w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ffa97ae e-con-full e-flex e-con e-child\" data-id=\"ffa97ae\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0506af8 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"0506af8\" data-element_type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/swapnilpatni.com\/blogs\/2025\/10\/07\/ca-inter-fm-sm-jan-2026-by-swapnil-patni\/\">Crack CA Inter FM-SM Jan 2026: Your Ultimate Study Plan &amp; Exam Strategy by CA Swapnil Patni<\/a><\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-810512e elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"810512e\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M14 16H2C1.47852 16 1.01481 15.797 0.608889 15.3911C0.202963 14.9852 0 14.5215 0 14V3C0 2.79111 0.0962963 2.57259 0.288889 2.34444C0.481481 2.11481 0.718519 2 1 2H3L2.96889 1.07778C2.96889 0.911852 3.04444 0.69037 3.19556 0.413333C3.34667 0.137778 3.61481 0 4 0C4.36444 0 4.62222 0.122222 4.77333 0.366667C4.92444 0.611111 5 0.822222 5 1V2H11V1C11 0.822222 11.0807 0.611111 11.2422 0.366667C11.4037 0.122222 11.6563 0 12 0C12.323 0 12.5756 0.137778 12.7578 0.413333C12.94 0.69037 13.0311 0.911852 13.0311 1.07778L13 2H15C15.3022 2 15.5444 2.0963 15.7267 2.28889C15.9089 2.48148 16 2.71852 16 3V14C16 14.5215 15.797 14.9852 15.3911 15.3911C14.9852 15.797 14.5215 16 14 16ZM14 13V5H2V13C2 13.1778 2.12222 13.3889 2.36667 13.6333C2.61111 13.8778 2.82222 14 3 14H13C13.1778 14 13.3889 13.8985 13.6333 13.6956C13.8778 13.4926 14 13.2607 14 13ZM7.71778 12.2667C7.65556 12.3289 7.57778 12.3807 7.48444 12.4222C7.39111 12.4637 7.29185 12.4844 7.18667 12.4844C7.07259 12.4844 6.96074 12.4556 6.85111 12.3978C6.74148 12.3415 6.65556 12.2659 6.59333 12.1711L4.54667 9.37556C4.49481 9.3237 4.45556 9.25852 4.42889 9.18C4.4037 9.10148 4.39111 9.02074 4.39111 8.93778C4.39111 8.72889 4.4637 8.55185 4.60889 8.40667C4.75556 8.26 4.93259 8.18667 5.14 8.18667C5.26593 8.18667 5.38074 8.21556 5.48444 8.27333C5.58815 8.33111 5.67704 8.40667 5.75111 8.5L7.28222 10.5933L10.9533 6.92222C11.0156 6.86 11.0911 6.81333 11.18 6.78222C11.2689 6.74963 11.36 6.73333 11.4533 6.73333C11.6622 6.73333 11.8393 6.80667 11.9844 6.95333C12.1296 7.09852 12.2022 7.27556 12.2022 7.48444C12.2022 7.57778 12.1844 7.66667 12.1489 7.75111C12.1119 7.83407 12.0622 7.91185 12 7.98444L12.0156 7.96889L7.71778 12.2667Z\" fill=\"#1AB69D\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">7 Oct, 2025<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2411fdc e-con-full get-online-box e-flex e-con e-child\" data-id=\"2411fdc\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7cc511c elementor-widget elementor-widget-heading\" data-id=\"7cc511c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Get Online<br>\nCourses From<br>\n<span style=\"color:#E30004\">Swapnil 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https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2026\/03\/CA-Inter-AIR-1-Jan-2026-Kanhaiya-Lals-Success-Story-CA-Foundation-AIR-2-Khushi-Sikariya-300x169.jpeg 300w, https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2026\/03\/CA-Inter-AIR-1-Jan-2026-Kanhaiya-Lals-Success-Story-CA-Foundation-AIR-2-Khushi-Sikariya-768x432.jpeg 768w, https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2026\/03\/CA-Inter-AIR-1-Jan-2026-Kanhaiya-Lals-Success-Story-CA-Foundation-AIR-2-Khushi-Sikariya-1536x864.jpeg 1536w, https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2026\/03\/CA-Inter-AIR-1-Jan-2026-Kanhaiya-Lals-Success-Story-CA-Foundation-AIR-2-Khushi-Sikariya.jpeg 1600w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ffa97ae e-con-full e-flex e-con e-child\" data-id=\"ffa97ae\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0506af8 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"0506af8\" data-element_type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/swapnilpatni.com\/blogs\/2026\/03\/14\/ca-inter-air-1-jan-2026-kanhaiya-lals-success-story-ca-foundation-air-2-khushi-sikariya\/\">CA Inter AIR 1 Jan 2026: Kanhaiya Lal\u2019s Success Story &amp; CA Foundation AIR 2 Khushi Sikariya<\/a><\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-810512e elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"810512e\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul 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fill=\"#1AB69D\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">14 Mar, 2026<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"264\" class=\"elementor elementor-264 e-loop-item e-loop-item-1099 post-1099 post type-post status-publish format-standard has-post-thumbnail hentry category-education category-icai tag-advanced-accounting tag-ca-final tag-ca-foundation tag-ca-intermediate tag-ca-students tag-career tag-corporate-and-other-laws tag-exam-prep tag-icai tag-taxation\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-e5f5f73 e-flex e-con-boxed e-con e-parent\" data-id=\"e5f5f73\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6abac85 e-con-full e-flex e-con e-child\" data-id=\"6abac85\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e373515 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"e373515\" data-element_type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"400\" src=\"https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2025\/10\/ICAI-New-Rules-Updates-for-CA-Students-What-They-Mean-for-Exam-Prep-Career-1024x512.jpg\" class=\"attachment-large size-large wp-image-1100\" alt=\"ICAI, CA Students, Exam Prep, Career, Foundation, Advanced Accounting, Corporate and Other Laws, Taxation\" srcset=\"https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2025\/10\/ICAI-New-Rules-Updates-for-CA-Students-What-They-Mean-for-Exam-Prep-Career-1024x512.jpg 1024w, https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2025\/10\/ICAI-New-Rules-Updates-for-CA-Students-What-They-Mean-for-Exam-Prep-Career-300x150.jpg 300w, https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2025\/10\/ICAI-New-Rules-Updates-for-CA-Students-What-They-Mean-for-Exam-Prep-Career-768x384.jpg 768w, https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2025\/10\/ICAI-New-Rules-Updates-for-CA-Students-What-They-Mean-for-Exam-Prep-Career.jpg 1200w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ffa97ae e-con-full e-flex e-con e-child\" data-id=\"ffa97ae\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0506af8 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"0506af8\" data-element_type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/swapnilpatni.com\/blogs\/2025\/10\/08\/icai-new-rules-updates-for-ca-students-what-they-mean-for-exam-prep-career\/\">ICAI New Rules &amp; Updates for CA Students: What They Mean for Exam Prep &amp; Career<\/a><\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-810512e elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"810512e\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M14 16H2C1.47852 16 1.01481 15.797 0.608889 15.3911C0.202963 14.9852 0 14.5215 0 14V3C0 2.79111 0.0962963 2.57259 0.288889 2.34444C0.481481 2.11481 0.718519 2 1 2H3L2.96889 1.07778C2.96889 0.911852 3.04444 0.69037 3.19556 0.413333C3.34667 0.137778 3.61481 0 4 0C4.36444 0 4.62222 0.122222 4.77333 0.366667C4.92444 0.611111 5 0.822222 5 1V2H11V1C11 0.822222 11.0807 0.611111 11.2422 0.366667C11.4037 0.122222 11.6563 0 12 0C12.323 0 12.5756 0.137778 12.7578 0.413333C12.94 0.69037 13.0311 0.911852 13.0311 1.07778L13 2H15C15.3022 2 15.5444 2.0963 15.7267 2.28889C15.9089 2.48148 16 2.71852 16 3V14C16 14.5215 15.797 14.9852 15.3911 15.3911C14.9852 15.797 14.5215 16 14 16ZM14 13V5H2V13C2 13.1778 2.12222 13.3889 2.36667 13.6333C2.61111 13.8778 2.82222 14 3 14H13C13.1778 14 13.3889 13.8985 13.6333 13.6956C13.8778 13.4926 14 13.2607 14 13ZM7.71778 12.2667C7.65556 12.3289 7.57778 12.3807 7.48444 12.4222C7.39111 12.4637 7.29185 12.4844 7.18667 12.4844C7.07259 12.4844 6.96074 12.4556 6.85111 12.3978C6.74148 12.3415 6.65556 12.2659 6.59333 12.1711L4.54667 9.37556C4.49481 9.3237 4.45556 9.25852 4.42889 9.18C4.4037 9.10148 4.39111 9.02074 4.39111 8.93778C4.39111 8.72889 4.4637 8.55185 4.60889 8.40667C4.75556 8.26 4.93259 8.18667 5.14 8.18667C5.26593 8.18667 5.38074 8.21556 5.48444 8.27333C5.58815 8.33111 5.67704 8.40667 5.75111 8.5L7.28222 10.5933L10.9533 6.92222C11.0156 6.86 11.0911 6.81333 11.18 6.78222C11.2689 6.74963 11.36 6.73333 11.4533 6.73333C11.6622 6.73333 11.8393 6.80667 11.9844 6.95333C12.1296 7.09852 12.2022 7.27556 12.2022 7.48444C12.2022 7.57778 12.1844 7.66667 12.1489 7.75111C12.1119 7.83407 12.0622 7.91185 12 7.98444L12.0156 7.96889L7.71778 12.2667Z\" fill=\"#1AB69D\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">8 Oct, 2025<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"264\" class=\"elementor elementor-264 e-loop-item e-loop-item-1093 post-1093 post type-post status-publish format-standard has-post-thumbnail hentry category-education category-icai tag-ca-inter tag-ca-inter-fm-sm tag-ca-intermediate tag-ca-swapnil-patni tag-exam-strategy tag-financial-management-fm tag-fm-sm tag-strategic-management-sm tag-study-plan\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-e5f5f73 e-flex e-con-boxed e-con e-parent\" data-id=\"e5f5f73\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6abac85 e-con-full e-flex e-con e-child\" data-id=\"6abac85\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e373515 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"e373515\" data-element_type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"400\" src=\"https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2025\/10\/Crack-CA-Inter-FM-SM-Jan-2026-Your-Ultimate-Study-Plan-Exam-Strategy-by-CA-Swapnil-Patni-1024x512.jpg\" class=\"attachment-large size-large wp-image-1096\" alt=\"Crack CA Inter, FM-SM, Ultimate Study Plan, Exam Strategy, CA Swapnil Patni\" srcset=\"https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2025\/10\/Crack-CA-Inter-FM-SM-Jan-2026-Your-Ultimate-Study-Plan-Exam-Strategy-by-CA-Swapnil-Patni-1024x512.jpg 1024w, https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2025\/10\/Crack-CA-Inter-FM-SM-Jan-2026-Your-Ultimate-Study-Plan-Exam-Strategy-by-CA-Swapnil-Patni-300x150.jpg 300w, https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2025\/10\/Crack-CA-Inter-FM-SM-Jan-2026-Your-Ultimate-Study-Plan-Exam-Strategy-by-CA-Swapnil-Patni-768x384.jpg 768w, https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2025\/10\/Crack-CA-Inter-FM-SM-Jan-2026-Your-Ultimate-Study-Plan-Exam-Strategy-by-CA-Swapnil-Patni.jpg 1200w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ffa97ae e-con-full e-flex e-con e-child\" data-id=\"ffa97ae\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0506af8 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"0506af8\" data-element_type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/swapnilpatni.com\/blogs\/2025\/10\/07\/ca-inter-fm-sm-jan-2026-by-swapnil-patni\/\">Crack CA Inter FM-SM Jan 2026: Your Ultimate Study Plan &amp; Exam Strategy by CA Swapnil Patni<\/a><\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-810512e elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"810512e\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M14 16H2C1.47852 16 1.01481 15.797 0.608889 15.3911C0.202963 14.9852 0 14.5215 0 14V3C0 2.79111 0.0962963 2.57259 0.288889 2.34444C0.481481 2.11481 0.718519 2 1 2H3L2.96889 1.07778C2.96889 0.911852 3.04444 0.69037 3.19556 0.413333C3.34667 0.137778 3.61481 0 4 0C4.36444 0 4.62222 0.122222 4.77333 0.366667C4.92444 0.611111 5 0.822222 5 1V2H11V1C11 0.822222 11.0807 0.611111 11.2422 0.366667C11.4037 0.122222 11.6563 0 12 0C12.323 0 12.5756 0.137778 12.7578 0.413333C12.94 0.69037 13.0311 0.911852 13.0311 1.07778L13 2H15C15.3022 2 15.5444 2.0963 15.7267 2.28889C15.9089 2.48148 16 2.71852 16 3V14C16 14.5215 15.797 14.9852 15.3911 15.3911C14.9852 15.797 14.5215 16 14 16ZM14 13V5H2V13C2 13.1778 2.12222 13.3889 2.36667 13.6333C2.61111 13.8778 2.82222 14 3 14H13C13.1778 14 13.3889 13.8985 13.6333 13.6956C13.8778 13.4926 14 13.2607 14 13ZM7.71778 12.2667C7.65556 12.3289 7.57778 12.3807 7.48444 12.4222C7.39111 12.4637 7.29185 12.4844 7.18667 12.4844C7.07259 12.4844 6.96074 12.4556 6.85111 12.3978C6.74148 12.3415 6.65556 12.2659 6.59333 12.1711L4.54667 9.37556C4.49481 9.3237 4.45556 9.25852 4.42889 9.18C4.4037 9.10148 4.39111 9.02074 4.39111 8.93778C4.39111 8.72889 4.4637 8.55185 4.60889 8.40667C4.75556 8.26 4.93259 8.18667 5.14 8.18667C5.26593 8.18667 5.38074 8.21556 5.48444 8.27333C5.58815 8.33111 5.67704 8.40667 5.75111 8.5L7.28222 10.5933L10.9533 6.92222C11.0156 6.86 11.0911 6.81333 11.18 6.78222C11.2689 6.74963 11.36 6.73333 11.4533 6.73333C11.6622 6.73333 11.8393 6.80667 11.9844 6.95333C12.1296 7.09852 12.2022 7.27556 12.2022 7.48444C12.2022 7.57778 12.1844 7.66667 12.1489 7.75111C12.1119 7.83407 12.0622 7.91185 12 7.98444L12.0156 7.96889L7.71778 12.2667Z\" fill=\"#1AB69D\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">7 Oct, 2025<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ad10aba e-con-full get-online-box e-flex e-con e-child\" data-id=\"ad10aba\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ad3130b elementor-widget elementor-widget-heading\" data-id=\"ad3130b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Get Online<br>\nCourses From<br>\n<span style=\"color:#E30004\">Swapnil Patni<\/span><\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-527b9ca elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"527b9ca\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"74\" height=\"11\" viewBox=\"0 0 74 11\" fill=\"none\"><path d=\"M1.47025 9.67884L1.83199 9.43402C1.89042 9.50542 1.86909 9.55597 1.76799 9.58564C1.66689 9.61532 1.56764 9.64639 1.47025 9.67884ZM73.2731 9.84438C73.2407 9.85736 73.198 9.86896 73.1451 9.87916C73.0932 9.88936 73.0607 9.9042 73.0478 9.92367C73.0413 9.93666 73.0607 9.95288 73.1062 9.97236C73.1526 9.99183 73.1952 10.0146 73.2342 10.0405L72.9406 10.1476C72.7904 10.1347 72.6874 10.1073 72.6318 10.0656C72.577 10.0229 72.52 9.97885 72.4606 9.93341C72.4087 9.89353 72.3535 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https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2026\/03\/CA-Inter-AIR-1-Jan-2026-Kanhaiya-Lals-Success-Story-CA-Foundation-AIR-2-Khushi-Sikariya-300x169.jpeg 300w, https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2026\/03\/CA-Inter-AIR-1-Jan-2026-Kanhaiya-Lals-Success-Story-CA-Foundation-AIR-2-Khushi-Sikariya-768x432.jpeg 768w, https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2026\/03\/CA-Inter-AIR-1-Jan-2026-Kanhaiya-Lals-Success-Story-CA-Foundation-AIR-2-Khushi-Sikariya-1536x864.jpeg 1536w, https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2026\/03\/CA-Inter-AIR-1-Jan-2026-Kanhaiya-Lals-Success-Story-CA-Foundation-AIR-2-Khushi-Sikariya.jpeg 1600w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ffa97ae e-con-full e-flex e-con e-child\" data-id=\"ffa97ae\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0506af8 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"0506af8\" data-element_type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/swapnilpatni.com\/blogs\/2026\/03\/14\/ca-inter-air-1-jan-2026-kanhaiya-lals-success-story-ca-foundation-air-2-khushi-sikariya\/\">CA Inter AIR 1 Jan 2026: Kanhaiya Lal\u2019s Success Story &amp; CA Foundation AIR 2 Khushi Sikariya<\/a><\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-810512e elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"810512e\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M14 16H2C1.47852 16 1.01481 15.797 0.608889 15.3911C0.202963 14.9852 0 14.5215 0 14V3C0 2.79111 0.0962963 2.57259 0.288889 2.34444C0.481481 2.11481 0.718519 2 1 2H3L2.96889 1.07778C2.96889 0.911852 3.04444 0.69037 3.19556 0.413333C3.34667 0.137778 3.61481 0 4 0C4.36444 0 4.62222 0.122222 4.77333 0.366667C4.92444 0.611111 5 0.822222 5 1V2H11V1C11 0.822222 11.0807 0.611111 11.2422 0.366667C11.4037 0.122222 11.6563 0 12 0C12.323 0 12.5756 0.137778 12.7578 0.413333C12.94 0.69037 13.0311 0.911852 13.0311 1.07778L13 2H15C15.3022 2 15.5444 2.0963 15.7267 2.28889C15.9089 2.48148 16 2.71852 16 3V14C16 14.5215 15.797 14.9852 15.3911 15.3911C14.9852 15.797 14.5215 16 14 16ZM14 13V5H2V13C2 13.1778 2.12222 13.3889 2.36667 13.6333C2.61111 13.8778 2.82222 14 3 14H13C13.1778 14 13.3889 13.8985 13.6333 13.6956C13.8778 13.4926 14 13.2607 14 13ZM7.71778 12.2667C7.65556 12.3289 7.57778 12.3807 7.48444 12.4222C7.39111 12.4637 7.29185 12.4844 7.18667 12.4844C7.07259 12.4844 6.96074 12.4556 6.85111 12.3978C6.74148 12.3415 6.65556 12.2659 6.59333 12.1711L4.54667 9.37556C4.49481 9.3237 4.45556 9.25852 4.42889 9.18C4.4037 9.10148 4.39111 9.02074 4.39111 8.93778C4.39111 8.72889 4.4637 8.55185 4.60889 8.40667C4.75556 8.26 4.93259 8.18667 5.14 8.18667C5.26593 8.18667 5.38074 8.21556 5.48444 8.27333C5.58815 8.33111 5.67704 8.40667 5.75111 8.5L7.28222 10.5933L10.9533 6.92222C11.0156 6.86 11.0911 6.81333 11.18 6.78222C11.2689 6.74963 11.36 6.73333 11.4533 6.73333C11.6622 6.73333 11.8393 6.80667 11.9844 6.95333C12.1296 7.09852 12.2022 7.27556 12.2022 7.48444C12.2022 7.57778 12.1844 7.66667 12.1489 7.75111C12.1119 7.83407 12.0622 7.91185 12 7.98444L12.0156 7.96889L7.71778 12.2667Z\" fill=\"#1AB69D\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">14 Mar, 2026<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"264\" class=\"elementor elementor-264 e-loop-item e-loop-item-1099 post-1099 post type-post status-publish format-standard has-post-thumbnail hentry category-education category-icai tag-advanced-accounting tag-ca-final tag-ca-foundation tag-ca-intermediate tag-ca-students tag-career tag-corporate-and-other-laws tag-exam-prep tag-icai tag-taxation\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-e5f5f73 e-flex e-con-boxed e-con e-parent\" data-id=\"e5f5f73\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div 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srcset=\"https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2025\/10\/ICAI-New-Rules-Updates-for-CA-Students-What-They-Mean-for-Exam-Prep-Career-1024x512.jpg 1024w, https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2025\/10\/ICAI-New-Rules-Updates-for-CA-Students-What-They-Mean-for-Exam-Prep-Career-300x150.jpg 300w, https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2025\/10\/ICAI-New-Rules-Updates-for-CA-Students-What-They-Mean-for-Exam-Prep-Career-768x384.jpg 768w, https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2025\/10\/ICAI-New-Rules-Updates-for-CA-Students-What-They-Mean-for-Exam-Prep-Career.jpg 1200w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ffa97ae e-con-full e-flex e-con e-child\" data-id=\"ffa97ae\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0506af8 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"0506af8\" data-element_type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/swapnilpatni.com\/blogs\/2025\/10\/08\/icai-new-rules-updates-for-ca-students-what-they-mean-for-exam-prep-career\/\">ICAI New Rules &amp; Updates for CA Students: What They Mean for Exam Prep &amp; Career<\/a><\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-810512e elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"810512e\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M14 16H2C1.47852 16 1.01481 15.797 0.608889 15.3911C0.202963 14.9852 0 14.5215 0 14V3C0 2.79111 0.0962963 2.57259 0.288889 2.34444C0.481481 2.11481 0.718519 2 1 2H3L2.96889 1.07778C2.96889 0.911852 3.04444 0.69037 3.19556 0.413333C3.34667 0.137778 3.61481 0 4 0C4.36444 0 4.62222 0.122222 4.77333 0.366667C4.92444 0.611111 5 0.822222 5 1V2H11V1C11 0.822222 11.0807 0.611111 11.2422 0.366667C11.4037 0.122222 11.6563 0 12 0C12.323 0 12.5756 0.137778 12.7578 0.413333C12.94 0.69037 13.0311 0.911852 13.0311 1.07778L13 2H15C15.3022 2 15.5444 2.0963 15.7267 2.28889C15.9089 2.48148 16 2.71852 16 3V14C16 14.5215 15.797 14.9852 15.3911 15.3911C14.9852 15.797 14.5215 16 14 16ZM14 13V5H2V13C2 13.1778 2.12222 13.3889 2.36667 13.6333C2.61111 13.8778 2.82222 14 3 14H13C13.1778 14 13.3889 13.8985 13.6333 13.6956C13.8778 13.4926 14 13.2607 14 13ZM7.71778 12.2667C7.65556 12.3289 7.57778 12.3807 7.48444 12.4222C7.39111 12.4637 7.29185 12.4844 7.18667 12.4844C7.07259 12.4844 6.96074 12.4556 6.85111 12.3978C6.74148 12.3415 6.65556 12.2659 6.59333 12.1711L4.54667 9.37556C4.49481 9.3237 4.45556 9.25852 4.42889 9.18C4.4037 9.10148 4.39111 9.02074 4.39111 8.93778C4.39111 8.72889 4.4637 8.55185 4.60889 8.40667C4.75556 8.26 4.93259 8.18667 5.14 8.18667C5.26593 8.18667 5.38074 8.21556 5.48444 8.27333C5.58815 8.33111 5.67704 8.40667 5.75111 8.5L7.28222 10.5933L10.9533 6.92222C11.0156 6.86 11.0911 6.81333 11.18 6.78222C11.2689 6.74963 11.36 6.73333 11.4533 6.73333C11.6622 6.73333 11.8393 6.80667 11.9844 6.95333C12.1296 7.09852 12.2022 7.27556 12.2022 7.48444C12.2022 7.57778 12.1844 7.66667 12.1489 7.75111C12.1119 7.83407 12.0622 7.91185 12 7.98444L12.0156 7.96889L7.71778 12.2667Z\" fill=\"#1AB69D\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">8 Oct, 2025<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"264\" class=\"elementor elementor-264 e-loop-item e-loop-item-1093 post-1093 post type-post status-publish format-standard has-post-thumbnail hentry category-education category-icai tag-ca-inter tag-ca-inter-fm-sm tag-ca-intermediate tag-ca-swapnil-patni tag-exam-strategy tag-financial-management-fm tag-fm-sm tag-strategic-management-sm tag-study-plan\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-e5f5f73 e-flex e-con-boxed e-con e-parent\" data-id=\"e5f5f73\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6abac85 e-con-full e-flex e-con e-child\" data-id=\"6abac85\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e373515 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"e373515\" data-element_type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"400\" src=\"https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2025\/10\/Crack-CA-Inter-FM-SM-Jan-2026-Your-Ultimate-Study-Plan-Exam-Strategy-by-CA-Swapnil-Patni-1024x512.jpg\" class=\"attachment-large size-large wp-image-1096\" alt=\"Crack CA Inter, FM-SM, Ultimate Study Plan, Exam Strategy, CA Swapnil Patni\" srcset=\"https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2025\/10\/Crack-CA-Inter-FM-SM-Jan-2026-Your-Ultimate-Study-Plan-Exam-Strategy-by-CA-Swapnil-Patni-1024x512.jpg 1024w, https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2025\/10\/Crack-CA-Inter-FM-SM-Jan-2026-Your-Ultimate-Study-Plan-Exam-Strategy-by-CA-Swapnil-Patni-300x150.jpg 300w, https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2025\/10\/Crack-CA-Inter-FM-SM-Jan-2026-Your-Ultimate-Study-Plan-Exam-Strategy-by-CA-Swapnil-Patni-768x384.jpg 768w, https:\/\/swapnilpatni.com\/blogs\/wp-content\/uploads\/2025\/10\/Crack-CA-Inter-FM-SM-Jan-2026-Your-Ultimate-Study-Plan-Exam-Strategy-by-CA-Swapnil-Patni.jpg 1200w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ffa97ae e-con-full e-flex e-con e-child\" data-id=\"ffa97ae\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0506af8 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"0506af8\" data-element_type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/swapnilpatni.com\/blogs\/2025\/10\/07\/ca-inter-fm-sm-jan-2026-by-swapnil-patni\/\">Crack CA Inter FM-SM Jan 2026: Your Ultimate Study Plan &amp; Exam Strategy by CA Swapnil Patni<\/a><\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-810512e elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"810512e\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M14 16H2C1.47852 16 1.01481 15.797 0.608889 15.3911C0.202963 14.9852 0 14.5215 0 14V3C0 2.79111 0.0962963 2.57259 0.288889 2.34444C0.481481 2.11481 0.718519 2 1 2H3L2.96889 1.07778C2.96889 0.911852 3.04444 0.69037 3.19556 0.413333C3.34667 0.137778 3.61481 0 4 0C4.36444 0 4.62222 0.122222 4.77333 0.366667C4.92444 0.611111 5 0.822222 5 1V2H11V1C11 0.822222 11.0807 0.611111 11.2422 0.366667C11.4037 0.122222 11.6563 0 12 0C12.323 0 12.5756 0.137778 12.7578 0.413333C12.94 0.69037 13.0311 0.911852 13.0311 1.07778L13 2H15C15.3022 2 15.5444 2.0963 15.7267 2.28889C15.9089 2.48148 16 2.71852 16 3V14C16 14.5215 15.797 14.9852 15.3911 15.3911C14.9852 15.797 14.5215 16 14 16ZM14 13V5H2V13C2 13.1778 2.12222 13.3889 2.36667 13.6333C2.61111 13.8778 2.82222 14 3 14H13C13.1778 14 13.3889 13.8985 13.6333 13.6956C13.8778 13.4926 14 13.2607 14 13ZM7.71778 12.2667C7.65556 12.3289 7.57778 12.3807 7.48444 12.4222C7.39111 12.4637 7.29185 12.4844 7.18667 12.4844C7.07259 12.4844 6.96074 12.4556 6.85111 12.3978C6.74148 12.3415 6.65556 12.2659 6.59333 12.1711L4.54667 9.37556C4.49481 9.3237 4.45556 9.25852 4.42889 9.18C4.4037 9.10148 4.39111 9.02074 4.39111 8.93778C4.39111 8.72889 4.4637 8.55185 4.60889 8.40667C4.75556 8.26 4.93259 8.18667 5.14 8.18667C5.26593 8.18667 5.38074 8.21556 5.48444 8.27333C5.58815 8.33111 5.67704 8.40667 5.75111 8.5L7.28222 10.5933L10.9533 6.92222C11.0156 6.86 11.0911 6.81333 11.18 6.78222C11.2689 6.74963 11.36 6.73333 11.4533 6.73333C11.6622 6.73333 11.8393 6.80667 11.9844 6.95333C12.1296 7.09852 12.2022 7.27556 12.2022 7.48444C12.2022 7.57778 12.1844 7.66667 12.1489 7.75111C12.1119 7.83407 12.0622 7.91185 12 7.98444L12.0156 7.96889L7.71778 12.2667Z\" fill=\"#1AB69D\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">7 Oct, 2025<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5503486 e-con-full get-online-box e-flex e-con e-child\" data-id=\"5503486\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-60588ad elementor-widget elementor-widget-heading\" data-id=\"60588ad\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Get Online<br>\nCourses From<br>\n<span style=\"color:#E30004\">Swapnil 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