CA FINAL AUDIT NOTES

IBS Strategy to ace you CA Final Jan 26 exam !!! If you are giving Jan, 2026 attempt and confused with IBS exam here's the straight forward answers to all the major questions I got about the Paper 6 - IBS Exam, 2 days before exam strategy and my strategy to score 74/100 in one of the toughest IBS Exam of Sep, 2025. 📌 What material should I carry in exam? 👉 Don't be shy in carrying all the relevant materials as you will not be the only one doing so. Don't carry any regret later. Take them compulsorily - - Faculty notes (Easy to find out topics from the notes/books you referred for studying) - Question Bank (May find questions straightaway from the question bank) - ICAI Modules (There are topics not covered in any faculty books/notes but may be asked in IBS) 📌 How to approach law and costing? 👉 You would be confident in core 5 subjects but for law and costing I would suggest go through it once and map all the topics and this would be enough. 📌 Will it be beneficial to take indexes? 👉 I personally didn't believe in indexes. Indexes of core 5 subjects are not of much use as we already have went through the books 2-3 times and ICAI indexes are sufficient enough. I only carried index of ICAI questions of Law and costing as I was not in touch of same and it may help in finding the direct questions from ICAI mat. 📌 What should be 2 days before exam strategy? 👉 Dedicate the 1st day for going through Law and costing mats and mapping all the topics. On 2nd day, make real exam like setup placing all the books and solve around 10-15 case studies (latest MTPs and RTP or past papers) so you will get the idea on how to approach the case studies in exam hall. Solve 2 in writing and read rest and search out answers only. Place a timer for time management. 📌 What should be the approach in exam hall? 👉 First 15 minutes for reading are very important. What I did was I started solving case study no. 5 in those 15 minutes and that helped me save a lot of time. Start with reading a case study and keep a pencil in your hand. Underline important things you note in case study and the best tip would be to breakdown the case study in different parts by writing the topics and subject it relates to. It will help you a lot during solving questions and MCQs. ✨ I have shared my exam paper in this post which you can refer on my approach in breaking down the big case studies ✨ 📌 Some quick tips? 👉 Reach 15 mins before time at exam hall and arrange your books properly. 👉 Arrange the books in proper order with books of one subject placed together. 👉 Be confident and prepared to face a 40 pager question booklet and the chaos in exam hall. 👉 4 hours may sound long but it will feel short while solving questions so make its proper utilization. All the best 👍 You will surely ace your IBS exam. By CA Bakul Gupta (AIR1) Join us at Chartered Achievers- Channel & Group! JOIN - IBS DISCUSSION GROUP CHARTERED ACHIEVERS NETWORK

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