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The Last Revision – Prashant Hirwani (AIR 2)

Now that you all have joined CA, you would be well aware that the journey is not easy. But remember, nothing good in this world comes easy. Trust me, it would be worth every effort and sacrifice you make to achieve it, and it’s always better to put in all your efforts at once and reach the other side rather than going through it all over again. The day results were declared, I was bombarded with messages from students asking how to study. Though there is no one way of doing it, I sure can share my approach and the way I did the last revision.

The last revision :

The last revision is of utmost importance. However, the preparation for the last revision starts right from the beginning. Your effort in every subsequent revision should be to summarize and concise the subject as much as you can for the last revision.
Devote two or three days per subject for the last revision so that you are accustomed to on how you would study the day before the exam. Highlight everything you need to go through before the exam day which should include one basic conceptual question from every chapter and the list of mistakes & important points you make (Detailed below). Go through the Revision Test paper of each subject within this 2 day time frame marking the questions to be referred again before exams.

Further, the following general points shall come handy during the entire CA preparation including
the last revision :

  • Have a detailed plan in place – Before you start off, you should have a schedule detailing what has to be completed by when and make sure you adhere to it. The broad plan should further be divided into daily targets and milestones

  • Try revising in reverse order – It is preferred that you keep Audit and law revision at subsequent stage and start with IDT and DT at first. Keep a minimum of 5 days and maximum of 7 days before the first exam for Financial Reporting

  • Write your mistakes and important points – Write down the mistakes which you commit and also the mistakes which you did not commit and could have committed. Not every question is different, it would just have a few new points. Mark those points and the next time you revisit that question just have a look at the marked ones

  • Understand – Always question things! Ask why it is, the way it is. Conceptual clarity is something which would take you through. Believe me, the syllabus is too much to cram

  • Do not skip ICAI’s material –After completing a chapter go through the practice manual of the same. Once you are through with a subject, go through past year questions and the model test papers available on ICAI’s website. If you haven’t referred any of the above in the earlier revisions, do not try referring it in the last revision. Study the same things that you have already studied earlier. Do not try studying from new sources (However you need to cover the RTP completely)

  • Prioritize – It’s always good to know everything but you just cannot give everything equal weightage. Do not skip anything the first time you go through a subject, but with every subsequent revision keep filtering out the important topics

  • Sections / case laws – Quoting sections and case laws will differentiate your answer from the rest. Write down important sections on a sheet in sequence and paste it in front of your study table


Consider the following points while revising these subjects –

  1. Audit: Focus on remembering the entire names perfectly for Standards on Auditing. Quoting each SA at the appropriate place would fetch you an additional mark. Focus on technical content more over
    generalized content. Try remembering Clause numbers for Professional ethics and the clause wordings properly

  2. ISCA (for old course) : Focus on headings first. Try memorizing the headings and then go after the inner content

  3. Law: Try remembering Important section numbers of Companies Act. You can avoid remembering section numbers for Allied / Economic laws

  4. Costing/FM: After you complete your revision, devote 2 to 3 hours for revising the entire formula list perfectly.

And at last I would say, give it everything you can at once, rather than cumulatively giving more.
Work hard, stay focused and you will be through.