All Courses
Bank Exams
CA
CMA
CS

How to Score an Exemption in CA Final FR — the RTP + Amendments Blueprint for May 2026

How to Score an Exemption in CA Final FR — the RTP + Amendments Blueprint for May 2026

Want to score an Exemption in CA Final FR but don’t know the right strategy? Feeling confused about RTPs, amendments, revision, and answer writing?

Then you are at the right place.

Now forget all your worries and focus only on your exemption – because here you get the right roadmap that not only helps you prepare with confidence but also helps you prepare with confidence.

  • What the May 2026 FR Paper Taught Students – Important lessons for Nov 2026

The May 2026 FR paper gave a clear idea of how students should prepare for Nov 2026. Here are the biggest takeaways:

May 2026 FR Paper Trend

Tips for Nov 2026 Students

Paper level was easy to moderate and mostly based on ICAI study material

Focus mainly on ICAI SM and RTP. They are the most important sources

MCQs were conceptual, not calculation-heavy

Strong understanding of concepts can help you score easily in MCQs

Consolidation and Financial Instruments were time-consuming

Start practicing these topics early to improve speed and accuracy

Students attempting 55-70 marks scored well

With Proper planning and revision, exemption is achievable

Proper presentation and working notes mattered a lot

Writing practice is very important for better marks

Ind AS 102, 109, 115, and 116 all had coverage

Avoid selective study, Prepare all Ind AS properly

 

Recent FR paper trends show that more that 60+ marks regularly come from Ind AS 103, 110, 109, 116, and 102. In some attempts just 3 topics covered 50+ marks.

Download Study Plan Now

  • Topic – wise Priority for Nov 2026 – Category A, B, C (ABC Analysis)

Category

Important Topics

Expected Marks

Category A (Most Important)

MCQs + Conceptual Ind AS

Around 30 Marks

Consolidated (Ind AS 110, 111, 28)

16-20 Marks

Business Combination (Ind AS 103)

8-12 Marks

Revenue Recognition (Ind AS 115)

8-12 Marks

Category B (Important topics)

Financial Instruments (Ind AS 109, 32, 107)

10-14 Marks

Leases (Ind AS 116)

8-10 Marks

Share –based Payment (Ind AS 102)

6-8 Marks

Deferred Tax (Ind AS 12)

5-8 Marks

Cash Flow Statement (Ind AS 7)

5-7 Marks

Category C- Lower Priority

Ind AS 21, 19, 37, 38, 16, 36, 113

5-8 Marks

Ind AS 20, 23, 24, 33, 34, 41

2-5 Marks

 

Exemption Rule: Only Category A contributes to 65+ marks. Having strong command over these topics can put you close to exemption.

  • How to use the ICAI RTP for Nov 2026 – The method that works

  • Start with May 2026 RTP: It shows ICAI’s latest pattern, thinking, and difficulty level.
  • Attempt before solution: Always solve questions on your own first, and then check answers to identify mistakes and weak areas.
  • Follow ICAI Presentation: Use proper formats (working notes, tables, structure) as ICAI expects – marks depend on it.
  • Focus on Amendments: These questions have a high chance of appearing, sometimes with small changes – practice them multiple times.
  • Complete Nov 2026 RTP Quickly: Once released, finish it early as it will be closet to your actual exam pattern
  • Maintain an adjustments notebook: Note tricky entries, special treatments, and unique concepts for quick revision before exams.
  • RTP vs. MTP – Which is more important in CA Final exams?

RTP is more important. It is released by ICAI’s Board of Studies specifically for each attempt and reflects the latest amendments and syllabus emphasis. MTP is for full-paper mock practice under exam conditions. 

Strategy: ICAI study material RTP (Topic wise practice) MTP (Full mock tests). Never use MTP as a substitute for RTP.

Want exemption in CA Final FR? Click here

  • Why Most Students Score 45-55 Despite studying – the actual reasons

  • No Writing Practice: Reading isn’t enough – FR needs speed and presentation
  • Ignoring MCQs: Easy 30 Marks, but lack of practice leads to low scores
  • Skipping Consolidation: Strong topics like CFS can boost marks, but only if revised properly.
  • Ignoring Amendments: Direct 10-15 marks lost – these are often repeated in exams.
  • Poor Presentation: No working notes = loss of step marks, even if the answer is correct.
  • Use other sources instead ICAI: Exam follows ICAI format – practice from ICAI source is a must.
  • 5 Months Exemption Study Plan – June to October 2026

Follow the below study plan consistently to maximize your chances of scoring an exemption (60+). Stay disciplined with practice, revision, and ICAI-focused preparation for the best results.

 

  • Need Exemption in CA Subjects? Here’s what you are missing?

Not only FR, aiming exemption in other CA subjects too but confused about the right approach?

You need expert guidance, a proper study plan, and regular mock test practice – and that’s exactly what you get at Bhagya Achievers.

  • Frequently Asked Questions

Ques: How many marks are needed to get exemption in CA Final FR?

Ans: To get exemption in CA Final FR, students will need 60 or more marks.

Ques: What is the CA Final FR exam pattern for Nov 2026?

Ans: Paper is fully practical with ICAI case – study based questions.

Ques: Which topics are most important for CA Final FR?

Ans: In CA Final FR, the most scoring topics are Consolidation, Ind AS 115, Financial Instruments, and Business Combination.

Ques: Which amendments are applicable for CA Final FR Nov 2026?

Ans: All ICAI amendments issued before exam date along with RTP updates are applicable.

Ques: When will CA Final FR RTP for Nov 2026 be released?

Ans: Generally released a few months before exams as per ICAI schedule.

Ques: Is ICAI study material enough to score 60+ in CA Final FR?

Ans: Yes, but only if properly used RTPs, MTPs, along with Mock test papers to know preparation level.

Ques: Can I self-study CA Final FR for exemption?

Ans: Yes, if you follow ICAI study material, RTPs and a proper study plan under expert guidance.

  • Also Check: