Last Mile Referencer for CA Foundation, Inter, & Final—Your Final Lap Begins Here

As the CA September 2025 exams approach, candidates for CA Foundation, CA Inter, and CA Final are deep into their revision phase for the upcoming exams. To ease the stress during this critical period, the Indian Academy for Commerce & Innovation (IACI) has released the Last Mile Guide, which supports students during this vital revision time. 
Due to time constraints before the CA Foundation exam, students receive essential topics and premium resources such as RTPs, MTPs, and other ICAI evaluation sheets. This is made possible by the IACI revision guide. 
The IACI guide aims to boost confidence and revision efficiency for students pursuing the Foundation course, those attending CA Intermediate classes with the new syllabus, and those preparing for the new scheme of CA Final.  

Subject-Wise Emphasis From IACI’s Last Mile Guide 

 CA Foundation

Accounting  

• Emphasis: Final Accounts, Consignment, Depreciation, Errors  
• Suggestion: ICAI-structured formats and examples are the preferred approach.

Business Laws & BCR

• Focus: Indian Contract & Sale of Goods Acts, letters, memos, and reports  
• Suggested: Learn synonyms and systematically study case letters, definitions, and reports.

Math, LR & Stats  

• Focus: Time Value, Ratios, Sequences, Directions  
• Suggested: Solve MCQs and memorize key concepts and formulas, and write them down. 

Economics & BCK  

• Focus: Demand and Supply, Elasticity, Market Structures  
• Suggested: BCK has sectors, companies, and current affairs.  

CA Inter (New Syllabus)

Advanced Accounting  

• Focus: AS, Internal Reconstruction, and Partnership  
• Suggested: Work through RTPs and journal-centric questions. 

Corporate & Other Laws  

• Focus: Company Law, Interpretation, and Penalties  
• Suggested: Past exam legal case formats should be refined for clarity.  

Cost & Management Accounting  

• Focus: Marginal Costing, Standard Costing, Budgets  
• Suggested: Solve with summary charts and formulae. 

Taxation  

• Focus: Heads of Income, Basics of GST, Deductions  
• Suggested: Learn concepts with examples and MCQs, and review. 

Audit & Ethics  

• Focus: Types of Audit, SA Series, Professional Ethics  
• Suggested: Review ethics and auditor duties and ethics diagrams. 

FM & SM  

• Focus: Leverages, Working Capital, and Strategic Models  
• Suggested: Review the formula list provided by ICAI and the summary tables.

CA Final (New Scheme)  

Financial Reporting  

• Emphasis: Ind AS, Consolidation, Share-based Payments  

AFM  

• Focus: Capital Budgeting and Risk Management
• Tip: Timed and Quick Set Drills

Audit & Law  

• Focus: Standards on Auditing, CARO, SEBI, FEMA  
• Tip: Anticipate the focus, RTP expected questions  

Strategic Cost & Performance Management  

• Focus: Pricing, Performance Evaluation  
• Tip: Achieving precision through application-based case learning   

DT & International Taxation  

• Focus: PGBP, Transfer Pricing, and Assessment Procedures  
• Tip: Summarized cases and self-assessment MCQ rating  

IDT  

• Focus: GST, Customs, Valuation 
• Tip: Section summaries and past paper questions for active revision  

Multidisciplinary Case Study  

• Focus: Integration across subjects  
• Tip: Timed mock case study completions 

Enhancing Your Last Mile with CA Point  

While IACI provides the direction through its Last Mile Guide, CA Point enhances IACI's guide with supplementary resources, including  

• Free mock tests, crash sessions, live doubt resolution, and guided learning. Study beside free handwritten notes and flashcards for each subject.
• Study groups and collaborative learning through Telegram and WhatsApp.

Students from Foundation to Final, across both the CA Inter new syllabus and CA Final study material under the new scheme, are fully supported by CA Point, which provides learners with invaluable resources tailored to help them succeed.

Final Thoughts

This is the final stage where you define the outcomes of your projects. Using IACI’s Last Mile Guide alongside high-quality, free resources, you have the perfect study plan. Make the most of this plan, utilize reputable materials, and walk into the exam room with confidence, knowing you are well prepared.