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CA Foundation and CA Intermediate September 2026 exams are underway. If you are appearing in one of the remaining papers, the next few days matter more than the last few months. Here is a practical last-minute revision plan, exam-day strategy, and the common mistakes that can quietly cost you marks.
Wed Sep 2, 2026
The ICAI CA Foundation and CA Intermediate examinations for September 2026 are being conducted in offline, pen-and-paper mode. The published schedule is as follows:
| Level | Papers | Dates | Timing |
|---|---|---|---|
| CA Foundation | Papers 1–4 | 2, 5, 7 & 9 September 2026 | 2:00 PM–5:00 PM (Papers 3 & 4: 2:00 PM–4:00 PM) |
| CA Intermediate — Group 1 | Papers 1–3 | 1, 3 & 6 September 2026 | 2:00 PM–5:00 PM |
| CA Intermediate — Group 2 | Papers 4–6 | 8, 10 & 12 September 2026 | 2:00 PM–5:00 PM |
Always cross-check your personal admit card and the official ICAI website before finalising travel or reporting plans, as last-minute circulars can sometimes affect centre details or timings.
Two days before the exam is not the time to open a completely new chapter. Use your own summary notes instead of going back through the entire textbook.
Focus first on formula-heavy and scoring areas such as journal entries and adjustments in Accounts, cost sheets in Costing, sections and case laws in Law, and formulas in Quantitative Aptitude and Statistics.
If a topic still feels weak, solve 5–6 practice questions rather than repeatedly reading the theory. Active recall and exam-style practice are more useful at this stage.
Revise only your one-page summaries and formula sheets. Avoid attempting a complete mock paper the night before the exam because it can increase fatigue and anxiety without adding much new learning.
Pack your admit card, original ID proof, stationery and permitted calculator the evening before. Do not leave these preparations for exam morning.
Sleep is also part of exam preparation. A tired brain is more likely to make mistakes in sequencing steps in Accounts or recalling case-law citations in Law.
Use the reading time, where allotted, to identify easy, medium and difficult questions before you begin writing.
Start with easy and medium questions to secure marks and build confidence. Return to difficult questions after completing the more manageable ones.
Time-management rule: In three-hour Foundation and Intermediate papers, aim to allocate roughly 1.5–2 minutes per mark and keep the last 10 minutes exclusively for reviewing your answers.
Use those final minutes to check totals in Accounts, unit labels in Costing and section numbers in Law.
Real-life example: In CA Foundation Paper 1 (Accounting), solving the compulsory question first can help students stay calmer and manage time better, even when that question appears lengthy. Sequencing the paper matters almost as much as knowing the syllabus.
| Subject Area | What to Revise in the Last 24–48 Hours |
|---|---|
| Accounting / Advanced Accounting | Adjustment entries, depreciation methods, partnership accounts and bank reconciliation formats |
| Business Laws / Corporate & Other Laws | Definitions, key sections, case-law keywords and penalty provisions |
| Quantitative Aptitude / Statistics | Formula sheet, shortcut methods and previous-year numericals |
| Business Economics | Demand, supply and cost curves, definitions and numerical elasticity problems |
| Costing / Cost & Management Accounting | Cost-sheet format, standard formats for process/job costing and key formulas |
| Taxation (Intermediate) | Latest applicable rates and provisions for the relevant assessment year as notified through ICAI Study Material and RTPs |
Many students believe that reading the entire textbook one more time before the exam is the best use of their remaining hours. When papers are this close together, targeted revision of self-made notes combined with practice questions is a more practical approach than passive re-reading.
Students may also underestimate reading time. Whenever reading time is provided, using it to plan the order of attempts can be one of the most useful ways to improve time management.
With Foundation and Intermediate papers spaced two to three days apart, avoid spending the entire evening discussing the paper you have just completed with classmates.
Instead, shift your attention immediately to the next paper. Start with its formula sheet or summary notes and complete one uninterrupted revision block before taking proper rest.
Q1. What are the CA Foundation September 2026 exam dates?
CA Foundation Papers 1–4 are scheduled for 2, 5, 7 and 9 September 2026. Papers 1 and 2 are scheduled from 2:00 PM to 5:00 PM, while Papers 3 and 4 run from 2:00 PM to 4:00 PM.
Q2. What are the CA Intermediate Group 1 and Group 2 exam dates for September 2026?
Group 1 papers are scheduled for 1, 3 and 6 September 2026. Group 2 papers are scheduled for 8, 10 and 12 September 2026. All are scheduled from 2:00 PM to 5:00 PM.
Q3. Is it useful to attempt a full mock test the night before an exam?
Generally, no. A full mock immediately before the exam can increase fatigue and anxiety. Light revision of summary notes and adequate sleep are more useful at this stage.
Q4. How should I split my time in a 3-hour CA paper?
A commonly used approach is roughly 1.5–2 minutes per mark, starting with easy and medium questions and keeping the final 10 minutes for checking totals, formats and section references.
Q5. Do working notes really affect marks in Accounts and Costing?
Yes. Step-wise credit is awarded, so a correct final answer without supporting working notes can lose a significant share of the marks allotted to the question.
Q6. What should I carry to the exam centre?
Carry your admit card, valid original photo ID, permitted stationery and, where allowed, a non-programmable calculator. Always confirm the permitted-items list from your official admit card instructions.
Q7. Where can I check the official exam schedule and last-minute updates?
Verify the latest information through the official ICAI website and Self Service Portal, as ICAI can occasionally revise timings or centre details.
With papers still ahead this session, the highest-leverage actions are simple: revise your own notes instead of the full textbook, protect your sleep, plan your attempt order before writing a word, and never skip working notes.
Preparation built over months is converted into marks through disciplined execution in the exam hall. In these final few days, that execution is still within your control.
Need more preparation support?
Explore our CA Foundation and CA Intermediate revision resources, formula sheets and mock test series to structure your remaining preparation days.
Siddhartha Raturi
EDUCATOR , INFLUENCER , YOUTUBER