RTP vs MTP in CA: ICAI's four practice papers explained
In CA, RTP means Revision Test Paper and MTP means Mock Test Paper. ICAI's Board of Studies actually gives you four kinds of free practice paper: RTPs (revision questions plus the amendments for your attempt), the dated MTP Series I and II (full papers in exam format), the Model Test Paper books (full papers with answers, not tied to a test date), and past papers with suggested answers. Each does a different job, so use them in order: Model Test Papers and the RTP first, the MTP series on their dates, and past papers last.
This page compares all four side by side. The papers themselves are on our CA Final, CA Intermediate and CA Foundation free resources pages. Every ICAI fact below is linked to ICAI's own page or PDF.
The four ICAI practice papers at a glance
| RTP | MTP Series I and II | Model Test Papers | Past papers | |
|---|---|---|---|---|
| What it is | Revision questions on chosen topics, often opening with the amendments for the attempt | A full question paper in exam pattern, released on a fixed date | Books of full papers, several per subject | The actual papers of earlier attempts |
| Published by | ICAI Board of Studies | ICAI Board of Studies | ICAI Board of Studies | ICAI |
| Written for | One attempt | One attempt | The attempts on its label | The attempt it was set for |
| When it appears | Before each attempt | Two series in the weeks before each attempt | Not tied to one attempt; each book carries a label | After each attempt, with suggested answers |
| Answers | Detailed answers in the same PDF | Answer key within 48 hours of the paper | Answers at the back of the book | ICAI's suggested answers; examiners' comments for some attempts |
| Timed full paper? | No | Yes | Yes | Yes |
| Best for | Updating notes, chapter revision | Writing a full paper on a date, under pressure | Extra full papers before the series starts | Seeing how ICAI really asks and marks |
What the table rests on:
- RTP. ICAI's own words: "Detailed answers are provided to enable the students to do a self-assessment" (Final November 2026 RTP, Group I, PDF (opens in a new tab)). ICAI's CA Final RTP page (opens in a new tab) lists a separate RTP for each attempt. For November 2026, every paper's PDF is in our CA Final RTP Nov 2026 PDF with answers list.
- MTP series. The answer key is uploaded "within 48 hours from the date and time of commencement of the respective paper" (Final November 2026 MTP announcement, PDF (opens in a new tab)).
- Model Test Papers. All 22 papers in the CA Final Group I book are set for 3 hours and 100 marks, with a separate answers section (Group I book, PDF (opens in a new tab)).
- Past papers. ICAI lists them on its CA Final question papers page (opens in a new tab), with answers on its suggested answers page (opens in a new tab).
Where each one sits in an attempt cycle
The CA Final November 2026 attempt shows the order clearly. Everything here is dated by ICAI itself.
| When | What came out | Source |
|---|---|---|
| February 2025 | Model Test Paper books, Final Group I and II (current edition) | Group I (opens in a new tab), Group II (opens in a new tab) |
| After the May 2026 exam | May 2026 suggested answers, the latest on ICAI's list | Suggested answers page (opens in a new tab) |
| August 2026 | November 2026 RTP (Group I volume, "Edition: August, 2026") | RTP Group I, PDF (opens in a new tab) |
| 10 August 2026 | MTP schedule announced | Announcement, PDF (opens in a new tab) |
| 9 to 21 September 2026 | MTP Series I | Same announcement |
| 23 September to 5 October 2026 | MTP Series II | Same announcement |
| 2 November 2026 | Group I exams begin (Group II from 9 November) | Exam schedule, PDF (opens in a new tab) |
So for this attempt, Series I started a little under eight weeks before the first paper, and Series II ended four weeks before it. The paper-wise MTP dates are in CA Final Nov 2026 MTP dates.
Intermediate and Foundation follow the same pattern on a different clock. For the September 2026 attempt, ICAI announced the Intermediate MTPs on 25 June 2026, with Series I from 25 July (PDF (opens in a new tab)), and the Foundation MTPs on 29 June 2026, with Series I from 10 August (PDF (opens in a new tab)). That is last cycle, not a forecast. For January 2027, ICAI's Inter Series I starts on 19 November 2026 (PDF (opens in a new tab)) and Foundation Series I on 1 December 2026 (PDF (opens in a new tab)); all dates are in CA Inter and Foundation MTP schedule for January 2027.
What makes each one different
RTP: the only one that tells you what applies
The RTP is the one paper written to bring you up to date. Its stated objectives include "To update them on the latest developments relevant for the forthcoming examination in select subjects", and the Final Group I volume ends with a section on applicability of standards and amendments for November 2026 (PDF (opens in a new tab)). The Paper 4 RTP says the Finance Act, 2025 and notifications and circulars up to 30.04.2026 are relevant, with AY 2026-27 (PDF (opens in a new tab)).
It is not a mock paper. ICAI says "a comprehensive study of the entire syllabus is a pre-requisite before answering the questions of the RTP", and that you should solve the questions "on your own and thereafter compare your answers with the answers given therein".
MTP Series I and II: the only one with a date
The MTP series is the closest ICAI comes to the exam itself: a new paper on a set day, in a set slot. For Final November 2026, papers went up "by 1:30 PM" for a 2 to 5 PM slot, in "physical/virtual mode(s)" (announcement, PDF (opens in a new tab)). Its value is the pressure of a fixed date. How to log in to the BoS MTP portal is covered in free CA Final mock test papers.
Model Test Papers: the extra full papers nobody uses
Students often confuse these with the MTP series because both shorten to "MTP". They are different. The Model Test Papers are books on ICAI's Model Test Papers pages for Final (opens in a new tab), Intermediate (opens in a new tab) and Foundation (opens in a new tab). For CA Final:
- Group I book, labelled "relevant for May, 2025 examination and onwards": 6 papers for Financial Reporting, 10 for AFM and 6 for Audit (PDF (opens in a new tab)).
- Group II book, labelled "relevant for May, 2025 and November 2025 examinations": 6 papers each for Direct Tax and Indirect Tax, and none for Paper 6 (PDF (opens in a new tab)).
Read the label before you trust a tax answer. The Group II book was not written for November 2026.
Past papers: the only one that is the real exam
Past papers are what ICAI actually asked, and the suggested answers show how much it expects you to write. For some attempts ICAI also publishes examiners' comments on how candidates performed; the January 2026 CA Final page carries a summary for each group (page (opens in a new tab)). In January 2026, examiners noted that in FR Question 1 "a significant number of examinees failed to present proper working notes" (Group I comments, PDF (opens in a new tab)). No RTP or MTP tells you that.
How to use all four in the last 8 to 10 weeks
This is a suggested order, built around the November 2026 cycle above. Move the weeks to fit your attempt's dates, but keep the order.
| Weeks before your first paper | Main paper | Why now |
|---|---|---|
| 10 to 9 | RTP, then Model Test Papers | Update your notes for the attempt before you practise on old law. Then use Model Test Papers for timed practice in subjects you have finished. |
| 8 to 6 | MTP Series I | Write each paper on its date, in the slot, by hand. Check it before the next one. |
| 6 to 4 | MTP Series II | Same routine. Before each paper, re-read the mistakes you logged in Series I for that subject. |
| 3 to 2 | Past papers and examiners' comments | Write the most recent attempts and check them with ICAI's suggested answers. Turn each examiner's comment into a rule. |
| Last week | None new | Revise from your notes and your list of lost marks. |
Three rules hold across all four:
- Handwrite, in full time, in one sitting. 3 hours for most papers, 2 hours for Foundation Papers 3 and 4, and 4 hours for Final Paper 6 (exam schedule, PDF (opens in a new tab)).
- Check the same day, step by step, not just the final figure. Our guide on how to check your ICAI MTP gives a self-marking sheet.
- Log every lost mark as a concept gap, a misread question, a calculation slip or a presentation problem.
For a day-by-day version of the final stretch, see last 6 weeks before CA exams and the CA Final last 30 days mock test plan.
If you are writing CA Final in November 2026 and want some of those full papers checked for you, our CA Final Group I mock tests and Group II mock tests fit in weeks 8 to 2, between ICAI's papers.
Mistakes students make with RTPs, MTPs and past papers
Treating a Model Test Paper as this attempt's MTP
A Model Test Paper book can be labelled for earlier attempts. Check the label, and check every law or tax answer against what applies for your attempt.
Skipping the RTP's opening pages
The opening pages and the applicability section are the RTP's most useful part. Update your notes from them before you write any mock.
Reading RTP answers instead of writing them
Reading question and answer together tests recognition, not writing. ICAI asks you to solve on your own first, then compare.
Opening the MTP answer key before you finish
The key arrives within 48 hours. If you missed the date, the paper is still worth writing, but only before you see the key. Once you have read it, the paper is revision, not a mock.
Using an old RTP for law and tax
An RTP is written for one attempt. Older ones are fine for concepts, but not for amounts, rates or dates. ICAI also corrects RTPs: on 15 September 2026 it issued a corrigendum for a typographical error in the answer to Question 11 of the November 2026 Final Paper 2 RTP (PDF (opens in a new tab)).
Leaving past papers to the last night
Past papers and examiners' comments show what costs marks. The night before is too late to change how you write.
Marking yourself generously
ICAI checks none of these for you. For the MTP series, its announcement says students "examine their answers with respect to the Answer Keys and self-assess their performance" (PDF (opens in a new tab)). Give a mark only for a step written on your page. Step marking in CA exams explains how part marks work.
Frequently asked questions
Is MTP the same as Model Test Paper?
No. The MTP Series I and II are new papers released on fixed dates before each attempt, with an answer key within 48 hours. Model Test Papers are books of practice papers with answers, not tied to one attempt, and each carries a label for the attempts it was written for.
Should I solve the RTP or the MTP first?
The RTP, if it is out. It tells you what applies to your attempt, and ICAI says you should have finished the syllabus before you solve it. The MTP series then tests whether you can write a full paper in time.
Are past papers better than MTPs?
They do different jobs. Past papers show how ICAI really asks and, with examiners' comments, where candidates lost marks. The MTP series gives you new papers on fixed dates for your attempt. Use both, MTPs first.
Does ICAI check RTP or MTP answers?
No. The RTP gives detailed answers "to enable the students to do a self-assessment", and the MTP announcement asks students to self-assess against the answer keys. ICAI's announcement doesn't say how branch-run physical tests are checked, so ask your branch.
When do the January 2027 RTPs and MTPs come out?
ICAI's January 2027 MTPs run from 19 November to 14 December 2026 for Inter (PDF (opens in a new tab)) and from 1 to 21 December 2026 for Foundation (PDF (opens in a new tab)); paper-wise dates are in our MTP Jan 2027 schedule. ICAI's CA Inter January 2027 RTP is out for all six papers: CA Inter RTP Jan 2027 PDF with answers. For other RTPs, check ICAI's Intermediate (opens in a new tab) and Foundation (opens in a new tab) RTP pages and its BoS announcements page (opens in a new tab).
Get every ICAI paper in one place
Our free resources pages link straight to ICAI's own PDFs, section by section:
- CA Final: Mock Test Papers, RTPs, past papers
- CA Intermediate: Mock Test Papers, RTPs, past papers
- CA Foundation: Mock Test Papers, RTPs, past papers
Practise with checked CA Final mock tests
ICAI gives you papers and answers. It doesn't check your copy. Our CA mock tests for CA Final November 2026 do: 3 brand-new full-syllabus papers per subject on the latest ICAI pattern, with every amendment applicable for November 2026 tested. You write by hand, upload one PDF, and get your checked copy within 24 hours, with the reason for every mark cut and the correct line to write. You can read preview pages of each subject's first mock on the plan page before you buy.
- CA Final Group I mock tests, Nov 2026: FR, AFM and Audit
- CA Final Group II mock tests, Nov 2026: DT & International Tax, IDT and IBS
- CA Final both groups mock tests, Nov 2026: all six papers
Writing CA Intermediate in January 2027? Our CA Inter test series checks your handwritten papers the same way. For CA Foundation in January 2027, start with ICAI's free papers above, then our CA Foundation test series for January 2027 checks your papers the same way.