ICAI Study Material for CA Foundation & Intermediate January 2027 Exams
Preparing for the January 2027 CA examinations? Check the subject-wise study material editions prescribed in the ICAI Board of Studies document, including applicable Revision Test Papers (RTPs) and Taxation Statutory Updates.
ICAI Study Material Applicable for January 2027
The ICAI Board of Studies has specified the applicable study material editions for CA Foundation and CA Intermediate students appearing in the January 2027 examination. Students should identify the correct edition for each subject and check whether an RTP or Statutory Update is also specified.
The following tables reproduce the subject-wise details from the supplied ICAI document. The edition and supplementary material requirements differ between subjects, so students should not assume that every paper follows the same edition.
1. CA Foundation Study Material – January 2027
The document lists four subjects for CA Foundation. The applicable editions and supplementary material are summarised below.
| Paper | Subject | Applicable Edition / Material |
|---|---|---|
| Paper 1 | Accounting Module 1 and Module 2 |
August 2024 edition, reprint August 2025 onwards, plus RTP for January 2027. |
| Paper 2 | Business Laws | August 2024 edition, reprint August 2025 onwards, plus RTP for January 2027. |
| Paper 3 | Quantitative Aptitude | August 2024 edition. |
| Paper 4 | Business Economics | August 2024 edition. |
How should Foundation students use this information?
- Check the edition of Accounting and ensure that the relevant modules are covered.
- Use the applicable Business Laws edition specified in the document.
- Refer to the January 2027 RTP for Accounting and Business Laws.
- For Quantitative Aptitude and Business Economics, check the August 2024 edition specified in the document.
- Before the examination, verify whether ICAI has issued any additional applicable updates.
2. CA Intermediate Study Material – January 2027
CA Intermediate students should refer to the applicable edition for each paper and ensure that all listed modules are covered. The ICAI document also specifies additional preparation material for Taxation.
| Paper | Subject / Modules | Applicable Edition / Material |
|---|---|---|
| Paper 1 |
Advanced Accounting
Modules 1, 2 and 3 |
July 2024 edition, reprint August 2025 onwards, plus RTP for January 2027. |
| Paper 2 |
Corporate and Other Laws
Modules 1, 2 and 3 |
July 2024 edition, reprint August 2025 onwards, plus RTP for January 2027. |
| Paper 3 |
Taxation – Section A: Income-tax Law
Modules 1 and 2 |
July 2025 edition, plus RTP for January 2027 and Statutory Update for January 2027. |
| Paper 3 |
Taxation – Section B: Goods and Services Tax
Modules 1 and 2 |
July 2025 edition, plus RTP for January 2027 and Statutory Update for January 2027. |
| Paper 4 |
Cost and Management Accounting
Modules 1 and 2 |
July 2024 edition, reprint August 2025 onwards, plus RTP for January 2027. |
| Paper 5 |
Auditing and Ethics
Modules 1 and 2 |
July 2024 edition, reprint August 2025 onwards, plus RTP for January 2027. |
| Paper 6A |
Financial Management
Modules 1 and 2 |
July 2024 edition, reprint August 2025 onwards, plus RTP for January 2027. |
| Paper 6B | Strategic Management | July 2024 edition, reprint August 2025 onwards, plus RTP for January 2027. |
Key points for CA Intermediate students
Check the edition
Use the edition specified for each paper. For the July 2024 editions, the document refers to reprints from August 2025 onwards.
Cover all modules
Advanced Accounting and Corporate and Other Laws list three modules each. The other Intermediate subjects list the modules indicated in the table.
Practise the RTP
The document specifies the January 2027 RTP for all the Intermediate papers listed.
Pay attention to Taxation
Both Income-tax Law and GST list the January 2027 RTP and Statutory Update in addition to the July 2025 edition.
3. Importance of the January 2027 RTP
Revision Test Papers are an important part of exam preparation. The ICAI document specifies the January 2027 RTP for selected Foundation subjects and all the Intermediate papers listed.
Students should plan their revision so that they have sufficient time to work through the applicable RTP after studying the prescribed material.
A practical RTP preparation approach
- Complete the prescribed material: Cover the relevant chapters and modules first.
- Revise the concepts: Review important provisions, accounting treatments, standards and concepts relevant to each paper.
- Attempt the RTP: Solve the applicable January 2027 RTP questions without immediately referring to the solutions.
- Analyse mistakes: Identify conceptual errors, calculation mistakes and topics that need further revision.
- Revise weak areas: Revisit the relevant study material and practise similar questions.
4. CA Intermediate Taxation: January 2027 Statutory Updates
Taxation requires particular attention because the supplied ICAI document specifies both a Revision Test Paper and a Statutory Update for January 2027.
| Taxation Section | Edition | Additional Material |
|---|---|---|
| Section A | Income-tax Law – July 2025 |
RTP + Statutory Update
January 2027 |
| Section B | Goods and Services Tax – July 2025 |
RTP + Statutory Update
January 2027 |
What should Taxation students do?
- Identify the July 2025 edition specified in the document.
- Check the January 2027 RTP for Income-tax Law.
- Check the January 2027 Statutory Update for Income-tax Law.
- Check the January 2027 RTP for GST.
- Check the January 2027 Statutory Update for GST.
- Confirm the official applicability and any later amendments through ICAI announcements.
Do not assume that the statutory provisions applicable to one examination attempt will automatically be applicable to another. Taxation students should carefully check the material and updates prescribed for their own examination attempt.
5. January 2027 CA Exam Preparation Checklist
Use this checklist to track your study-material preparation.
This checklist works within the current page. Its selections are not saved after the page is refreshed.
6. Frequently Asked Questions
Which study material is applicable for CA Foundation January 2027?
Accounting and Business Laws use the August 2024 edition, reprinted from August 2025 onwards, plus the January 2027 RTP. Quantitative Aptitude and Business Economics use the August 2024 edition, as listed in the supplied ICAI document.
Which edition of CA Intermediate Advanced Accounting is applicable for January 2027?
The supplied document specifies the July 2024 edition, reprinted from August 2025 onwards, plus the January 2027 RTP. It lists Modules 1, 2 and 3.
Is the January 2027 RTP applicable for CA Intermediate?
Yes. The supplied document lists the January 2027 RTP for all the Intermediate papers covered in its table.
Does CA Intermediate Taxation require a Statutory Update for January 2027?
Yes. The document specifies a January 2027 RTP and Statutory Update for both Section A: Income-tax Law and Section B: GST.
Which edition is specified for CA Intermediate Taxation?
The document specifies the July 2025 edition for both Income-tax Law and GST, along with the January 2027 RTP and Statutory Update.
Does this document contain the January 2027 examination timetable?
No. The supplied document specifies applicable study material editions and supplementary resources. It does not provide the examination dates or paper-wise timetable.
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