CA Foundation & Intermediate Study Material for January 2027 Exam
Check the Board of Studies Study Material applicable for the CA Foundation and Intermediate January 2027 Examination, including applicable editions, RTPs and statutory updates.
BOS Study Material Applicable for January 2027 Examination
The Institute of Chartered Accountants of India (ICAI), through the Board of Studies (Academic), has specified the study material applicable for the Foundation and Intermediate Course for the January 2027 Examination.
Students preparing for the January 2027 examination should refer to the applicable study material and the additional updates specified for their respective subjects.
CA Foundation Study Material – January 2027
The following Foundation Course study material is specified for the January 2027 examination.
| Paper | Applicable Material |
|---|---|
|
Paper 1: Accounting Module 1 and Module 2 |
August 2024 Reprint August 2025 and onwards + RTP for January 2027 |
| Paper 2: Business Laws |
August 2024 Reprint August 2025 and onwards + RTP for January 2027 |
| Paper 3: Quantitative Aptitude |
August 2024 Reprint August 2025 and onwards |
| Paper 4: Business Economics |
August 2024 Reprint August 2025 and onwards |
CA Intermediate Study Material – January 2027
The following Intermediate Course study material is applicable for students appearing in the January 2027 examination.
| Paper | Applicable Material |
|---|---|
|
Paper 1: Advanced Accounting Module 1, Module 2 and Module 3 |
July 2024 Reprint August 2025 and onwards + RTP for January 2027 |
|
Paper 2: Corporate and Other Laws Module 1, Module 2 and Module 3 |
July 2024 Reprint August 2025 and onwards + RTP for January 2027 |
|
Paper 3: Taxation – Section A Income-tax Law Module 1 and Module 2 |
July 2025 + RTP for January 2027 + Statutory Update for January 2027 |
|
Paper 3: Taxation – Section B Goods and Services Tax Module 1 and Module 2 |
July 2025 + RTP for January 2027 + Statutory Update for January 2027 |
|
Paper 4: Cost and Management Accounting Module 1 and Module 2 |
July 2024 Reprint August 2025 and onwards + RTP for January 2027 |
|
Paper 5: Auditing and Ethics Module 1 and Module 2 |
July 2024 Reprint August 2025 and onwards + RTP for January 2027 |
|
Paper 6A: Financial Management Module 1 and Module 2 |
July 2024 Reprint August 2025 and onwards + RTP for January 2027 |
| Paper 6B: Strategic Management |
July 2024 Reprint August 2025 and onwards + RTP for January 2027 |
Important Update for CA Intermediate Taxation
For CA Intermediate Taxation, both Section A – Income-tax Law and Section B – Goods and Services Tax are based on the July 2025 material.
- RTP for January 2027
- Statutory Update for January 2027
CA Intermediate Auditing and Ethics – January 2027
For Paper 5 – Auditing and Ethics, the applicable study material is the July 2024 edition, with the Reprint August 2025 and onwards, along with the RTP for January 2027.
Applicable: July 2024 Edition + Reprint August 2025 onwards + RTP January 2027
How to Use the January 2027 Applicable Study Material
Students preparing for CA Foundation and Intermediate January 2027 should ensure that they are studying from the applicable edition specified for their paper.
- Check the applicable edition for each subject.
- Use the specified reprint wherever applicable.
- Refer to the RTP for January 2027 wherever specified.
- For Intermediate Taxation, also refer to the January 2027 Statutory Update.
- Keep the applicable study material and updates together during revision.
Preparing for CA January 2027?
Stay updated with CA Foundation and Intermediate study material, revision resources, MCQs, RTP/MTP discussions and examination preparation resources.
Explore LecturepediaFrequently Asked Questions
The applicable Foundation Course material includes the specified editions for Accounting, Business Laws, Quantitative Aptitude and Business Economics, with RTP for January 2027 specified for Accounting and Business Laws.
The applicable Intermediate material covers Advanced Accounting, Corporate and Other Laws, Taxation, Cost and Management Accounting, Auditing and Ethics, Financial Management and Strategic Management.
For both Income-tax Law and GST, the July 2025 material is applicable along with the RTP for January 2027 and the Statutory Update for January 2027.
Yes. RTP for January 2027 is specifically mentioned for the subjects where it is applicable in the BOS document.
The July 2024 edition, reprint August 2025 and onwards, along with RTP for January 2027, is specified for Paper 5: Auditing and Ethics.
