CA Inter Suggested Answers 2026–2027: Official PDFs, Subject-Wise Links and Preparation Tips
Preparing for the CA Intermediate examination requires more than completing the syllabus and revising your notes. Students also need to understand how questions are framed, how calculations should be presented and how legal or theoretical answers should be structured.
This is where CA Inter Suggested Answers become useful. They help students compare their practice answers with the solutions published by the Institute of Chartered Accountants of India (ICAI), identify mistakes and improve their examination technique.
For example, while solving an Advanced Accounting question, you might arrive at the correct final figure but miss an adjustment in your working notes. In Corporate and Other Laws, you might remember the relevant provision but fail to apply it properly to the facts. Reviewing suggested answers can help you recognise these gaps before the examination.
ICAI publishes suggested answers for different examination attempts through its official website. The latest available Intermediate resource listed on the official portal at the time of writing is for May 2026, alongside earlier attempts such as January 2026 and September 2025.
What Are CA Inter Suggested Answers?
CA Inter Suggested Answers are solutions published by ICAI for questions from particular examination attempts. They are designed to help students understand how questions can be approached and how relevant concepts, calculations and provisions can be applied.
They are especially useful when you have already attempted a question yourself and want to review your performance.
Suggested answers can help you:
- Understand the approach used to solve a question.
- Check calculations and working notes.
- Review the application of accounting standards and legal provisions.
- Improve the structure of descriptive answers.
- Identify concepts that need further revision.
- Practise questions under examination-like conditions.
However, suggested answers should not be treated as a guarantee of the exact wording or format required for every future question. They are study resources, not a promise that a particular question or topic will appear in the next examination.
ICAI also provides other learning resources, including study material, revision test papers, mock test papers and previous examination papers through its Board of Studies Knowledge Portal. <Cite refs={[“turn439179search16”]}/>
Official CA Inter Suggested Answers PDF Download
The safest place to obtain official suggested answers is the ICAI website. The following links lead to official attempt-wise pages where you can select your subject and access the available material.
<text color=”secondary” size=”sm”>Official ICAI resources — select the required subject and examination attempt on the linked page.</text>
| Examination attempt | Official suggested-answer page |
| May 2026 | Download and view May 2026 answers |
| January 2026 | Download and view January 2026 answers |
| September 2025 | Download and view September 2025 answers |
| May 2025 | Download and view May 2025 answers |
| January 2025 | Download and view January 2025 answers |
| September 2024 | Browse the official suggested-answer archive |
These are official ICAI pages, rather than third-party file-hosting links. The relevant pages list subject-wise resources for the examination attempts shown. <Cite refs={[“turn439179search0″,”turn439179search6″,”turn439179search2″,”turn439179search7″,”turn439179search14″,”turn439179search4”]}/>
Important: Before practising an older paper, check whether the syllabus, applicable accounting standards, tax provisions or other legal requirements have changed. An answer prepared for an earlier attempt may need to be read in the context of the rules applicable to that attempt.
CA Intermediate Suggested Answers: Subject-Wise Guide
Under the current New Scheme, CA Intermediate comprises six papers across two groups. The official May 2026 suggested-answer page lists the following subjects. <Cite refs={[“turn439179search0”]}/>
| Group | Paper | Subject |
| Group I | Paper 1 | Advanced Accounting |
| Group I | Paper 2 | Corporate and Other Laws |
| Group I | Paper 3 | Taxation |
| Group II | Paper 4 | Cost and Management Accounting |
| Group II | Paper 5 | Auditing and Ethics |
| Group II | Paper 6 | Financial Management and Strategic Management |
Let’s look at how suggested answers can help with each subject.
Paper 1: Advanced Accounting
Advanced Accounting requires conceptual understanding, accurate calculations and clear working notes. Students often lose confidence when a question involves multiple adjustments or accounting treatments.
Use suggested answers to review:
- The order in which adjustments are made.
- The application of relevant accounting standards.
- Journal entries and supporting calculations.
- The presentation of financial statements.
- The reasoning behind a particular accounting treatment.
Practical tip: Attempt the entire question before opening the solution. Then compare your working notes line by line. If your final answer differs, identify exactly where the difference began instead of simply memorising the published result.
Paper 2: Corporate and Other Laws
Corporate and Other Laws tests your understanding of statutory provisions and your ability to apply them to given situations.
Suggested answers can help you learn how to connect the relevant legal provision with the facts in a question.
While reviewing a solution, check whether you have:
- Identified the correct legal issue.
- Referred to the relevant provision.
- Applied the provision to the facts.
- Reached a clear conclusion.
Do not rely only on case names or memorised paragraphs. Understanding why a provision applies makes it easier to handle questions with different facts.
Paper 3: Taxation
Taxation requires careful attention to the applicable provisions, conditions, rates, limits and calculations.
Suggested answers are particularly useful for checking the sequence of computations and understanding how a tax provision is applied to the facts.
When practising, record the reason for each adjustment. If you make a mistake, determine whether it came from an incorrect provision, a missed condition or an arithmetic error.
Important: Tax questions must be practised using the provisions applicable to your particular examination attempt. Older answers may reflect different law, rates or amendment cut-off dates. ICAI itself cautions students that amendments and subsequent changes need to be considered when using previous suggested answers. <Cite refs={[“turn439179search18”]}/>
Paper 4: Cost and Management Accounting
Cost and Management Accounting combines formulas with decision-making and numerical application.
Use suggested answers to review:
- Cost sheet preparation.
- Material, labour and overhead calculations.
- Standard costing and variance analysis.
- Marginal costing and decision-making.
- Budgeting and other applicable cost-management techniques.
Do not simply compare your final figure with the published answer. Check the formula, figures selected and intermediate calculations.
Paper 5: Auditing and Ethics
Auditing requires students to understand principles, professional responsibilities, procedures and the application of auditing standards.
Suggested answers can help you identify the level of explanation needed for a descriptive question. They also provide a useful reference for organising answers into clear points.
While practising, focus on the question’s exact requirement. If it asks you to explain a procedure, a general definition may not be enough. If it asks you to discuss a responsibility, connect your answer to the relevant professional requirement.
Paper 6: Financial Management and Strategic Management
This paper combines numerical Financial Management concepts with the analysis of business and strategic-management situations.
For Financial Management, review the formulas, assumptions and calculation sequence. For Strategic Management, focus on identifying the business issue, applying the relevant framework and explaining the implications.
A useful approach is to maintain separate error notes for numerical and theory-based questions so that you can revise them efficiently.
How to Use CA Inter Suggested Answers Effectively
Downloading PDFs is easy. Using them in a way that improves your preparation requires a little more discipline.
Step 1: Attempt the question independently
Select a question from a previous examination paper and solve it without looking at the suggested answer.
If possible, use a timer. This gives you a realistic indication of how long you need to read, calculate and present the answer.
Step 2: Compare your answer with the solution
After completing the question, open the relevant suggested answer. Compare the method, supporting calculations, legal reasoning or presentation—not just the final result.
Step 3: Identify the type of mistake
Classify each error under one of these categories:
| Error category | Example | Corrective action |
| Conceptual error | Applying the wrong accounting treatment | Revisit the concept and solve another example |
| Calculation error | Incorrect addition or percentage | Repeat the calculation carefully |
| Provision-related error | Missing a relevant condition in a legal or tax question | Revise the applicable provision |
| Presentation error | Giving an unclear or incomplete explanation | Practise a structured answer format |
| Time-management error | Leaving questions incomplete | Attempt timed practice sets |
This approach helps you fix the actual problem instead of reading the same solution repeatedly.
Step 4: Maintain an error notebook
Write down the questions you answered incorrectly and the reason for each mistake. Keep the notes short and specific.
For example:
- Forgot to include an adjustment in an accounting question.
- Applied an incorrect tax condition.
- Used a formula without checking the relevant assumptions.
- Wrote a legal provision but did not apply it to the facts.
Review these notes during revision. Over time, you should be able to see whether the same mistakes are recurring.
Step 5: Attempt the question again
After reviewing the solution, close the PDF and solve the question once more. If you can now complete it independently, you have made progress beyond simply recognising the answer.
How Many Years of Suggested Answers Should You Practise?
There is no single number of years that works for every student. It depends on your preparation level, the time remaining and the stability of the applicable syllabus and laws.
A practical approach is to begin with the most recent relevant examination attempts, then move to older papers where the questions remain applicable.
| Preparation stage | Suggested approach |
| Syllabus not yet completed | Use selected questions to strengthen completed topics |
| First revision | Practise questions from recent applicable attempts |
| Second revision | Focus on weak chapters and recurring error patterns |
| Final revision | Use timed practice and revise mistakes |
| Tax or law revision | Check whether the older answer reflects the applicable provisions |
For a student preparing for a 2027 attempt, the May 2026 and January 2026 resources are useful recent starting points. Older attempts can provide additional practice, but their relevance should be checked against the current syllabus and applicable amendments.
Do not measure your preparation only by the number of PDFs completed. Understanding and correctly solving a smaller number of questions can be more valuable than quickly reading many solutions.
Suggested Answers vs. Question Papers vs. Mock Test Papers
These resources serve different purposes. Using them together gives you a more complete preparation routine.
| Resource | Main purpose | Best time to use it |
| Question papers | Understand the actual questions asked in an attempt | After studying the relevant topics |
| Suggested answers | Review solutions and identify gaps | Immediately after attempting a paper |
| Mock test papers | Practise under exam-like conditions | During revision and time-management practice |
| Revision test papers | Test application and review important concepts | After completing the relevant syllabus |
| Study material | Build conceptual understanding | Throughout preparation |
A useful sequence is to study a topic, solve relevant questions, review the suggested answers and then revisit the concepts you found difficult.
Official ICAI learning resources are available through the Board of Studies Knowledge Portal, which provides study content and other examination-preparation resources. <Cite refs={[“turn439179search16”]}/>
A Simple Seven-Day CA Inter Suggested Answers Study Plan
If you have already completed a reasonable portion of the syllabus, the following routine can help you begin practising systematically.
| Day | Activity |
| Day 1 | Attempt selected Advanced Accounting questions |
| Day 2 | Practise Corporate and Other Laws questions |
| Day 3 | Solve applicable Taxation questions |
| Day 4 | Practise Cost and Management Accounting numericals |
| Day 5 | Attempt Auditing and Ethics questions |
| Day 6 | Practise Financial Management and Strategic Management |
| Day 7 | Review your error notebook and reattempt difficult questions |
This is a sample routine, not a fixed timetable. Adjust it according to your progress and the time available before the examination.
If you are still completing the syllabus, dedicate more time to learning the concepts first. Suggested answers work best when you understand the underlying material well enough to evaluate the solution.
Common Mistakes Students Make While Using Suggested Answers
Reading without attempting. Reading a complete solution may create the feeling that you understand the question, but it does not show whether you can solve it independently.
Memorising every answer word for word. Memorisation alone may not help when the facts or requirements change. Understand the method and reasoning behind the answer.
Using outdated tax answers without checking amendments. Tax provisions can change, so older answers must be checked against the applicable law.
Ignoring working notes. In numerical subjects, working notes help you understand how the result was obtained. Skipping them makes it harder to find errors.
Practising only comfortable topics. Spend time on weak chapters as well. Otherwise, your preparation may remain uneven.
Treating suggested answers as a guaranteed marking scheme. ICAI publishes them as educational guidance. They should not be interpreted as a guarantee of how every response will be evaluated. <Cite refs={[“turn439179search18”]}/>
How CA Mentoring Program Can Support Your Preparation
A well-organised study plan can make CA Intermediate preparation more manageable. Students need time for concept learning, question practice, revision and review of mistakes.
You can explore learning resources at CA Mentoring Program. Use supplementary learning material to strengthen your understanding while keeping the latest applicable ICAI study material and official examination resources at the centre of your preparation.
For the best results, combine three activities: learn the concept, solve a question independently and review the solution critically. This routine helps you turn a downloaded PDF into a practical learning resource.
Conclusion
CA Inter Suggested Answers are valuable resources for students who want to understand question-solving methods, improve presentation and identify weaknesses before the examination.
Start with the official ICAI pages for recent attempts, choose questions that match your preparation level and attempt them before reviewing the solutions. Use an error notebook to track recurring mistakes, and check the relevance of older answers where the syllabus or applicable law may have changed.
Most importantly, do not focus only on how many PDFs you have downloaded. Focus on how many questions you can now solve independently and correctly.
A consistent practice routine, supported by official study resources and regular revision, can help you approach your CA Intermediate examination with greater confidence.
