CA Study Guide 2026

Everything you need to pass the CA exam in one place: the exam format, every topic to study, real practice questions with explanations, flashcards, and full-length practice tests. Free, no sign-up needed.

📋 CA Exam Format at a Glance

100

Questions

180 min

Time Limit

50%

Passing Score

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📚 CA Topics to Study (71)

Auditing & Assurance Services · 9 cards Financial Accounting & Reporting · 9 cards Managerial Accounting & Budgeting · 9 cards Taxation & Regulatory Compliance · 9 cards Auditing & Assurance Services · 7 cards Auditing & Assurance Services · 7 cards Auditing & Assurance Services · 7 cards Auditing & Assurance Services · 7 cards Auditing Standards · 7 cards Auditing Standards · 7 cards Auditing Standards · 7 cards Auditing Standards · 7 cards Business Law · 7 cards Business Law · 7 cards Business Law · 7 cards Business Law · 7 cards Consolidations & Group Accounts · 7 cards Consolidations & Group Accounts · 7 cards Consolidations & Group Accounts · 7 cards Corporate Accounting · 7 cards Corporate Accounting · 7 cards Corporate Accounting · 7 cards Corporate Accounting · 7 cards Cost Accounting · 7 cards Cost Accounting · 7 cards Cost Accounting · 7 cards Cost Accounting · 7 cards Ethics and Governance · 7 cards Ethics and Governance · 7 cards Ethics and Governance · 7 cards

See all 71 topics as flashcards →

✍️ Sample CA Questions & Answers

1. In an ERP system, a 'three-way match' refers to matching:

✓ Invoice, purchase order, and receiving report

A three-way match compares the vendor invoice, purchase order, and receiving report to ensure agreement before payment is authorized.

2. Which professional attribute is most valued in cost accounting within the CA field?

✓ Accountability and commitment to standards

Accountability and commitment to professional standards build trust and ensure consistent, high-quality practice.

3. Which of the following is an example of a committed fixed cost?

✓ Depreciation on factory equipment

Committed fixed costs arise from long-term investment decisions and cannot be easily changed in the short run; depreciation on factory equipment is a classic example.

4. What is the best practice for maintaining information systems performance over time?

✓ Implement scheduled preventive maintenance

Scheduled preventive maintenance catches potential issues before they cause failures, maintaining reliability and extending equipment life.

5. What does tax avoidance refer to?

✓ Legal tax planning

Tax avoidance refers to legal tax planning, where individuals and businesses use legitimate strategies within the tax code to minimize their tax liability. This involves taking advantage of deductions, credits, and provisions allowed by law. It is distinct from tax evasion, which is the illegal act of deliberately misrepresenting financial information to avoid paying taxes.

6. Which act combats corporate fraud and enforces compliance?

✓ Sarbanes-Oxley Act

The Sarbanes-Oxley Act (SOX) of 2002 was enacted to combat corporate fraud and enforce compliance in publicly traded companies. It introduced stringent requirements for corporate governance, internal controls, and financial reporting to protect investors from accounting scandals. SOX significantly strengthened auditor independence and increased accountability for corporate executives.

🎯 Free CA Practice Tests

Managerial Accounting & Budgeting · 9 questions Financial Accounting & Reporting · 9 questions Auditing & Assurance Services · 9 questions Taxation & Regulatory Compliance · 9 questions Consolidations & Group Accounts · 7 questions Financial Accounting & Reporting · 7 questions Financial Accounting & Reporting · 7 questions Consolidations & Group Accounts · 7 questions Business Law · 7 questions Business Law · 7 questions

📖 CA Guides & Articles

Your CA Study Path

1. Learn with Flashcards → 2. Drill Practice Tests → 3. Take the Full Exam Simulation

🃏 CA Flashcards (489)🏆 CA Exam Simulation

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