CA Inter study material for Jan 2027 is the July 2024 edition (Reprint August 2025 onwards) for Papers 1, 2, 4, 5 and 6, and the July 2025 edition for Paper 3 Taxation, each with the RTP for January 2027. ICAI's Board of Studies has also published the Inter Paper 2 amendments for January 2027, and the Foundation editions.
CA Inter study material Jan 2027, paper by paper
| Paper | Edition | Add for January 2027 |
|---|---|---|
| 1: Advanced Accounting | July 2024 (Reprint August 2025 onwards) | RTP |
| 2: Corporate and Other Laws | July 2024 (Reprint August 2025 onwards) | RTP |
| 3: Taxation (Income-tax and GST) | July 2025 | RTP + Statutory Update |
| 4: Cost and Management Accounting | July 2024 (Reprint August 2025 onwards) | RTP |
| 5: Auditing and Ethics | July 2024 (Reprint August 2025 onwards) | RTP |
| 6: Financial Management and Strategic Management | July 2024 (Reprint August 2025 onwards) | RTP |
Paper 2 amendments for January 2027: they cover company law changes from 1 May 2025 to 30 June 2026. One example: a small company is now one with paid-up capital up to ₹10 crore and turnover up to ₹100 crore (G.S.R. 880(E), 1 December 2025).
Taxation: January 2027 is still on the Income-tax Act 1961. The Income-tax Act 2025 applies from May 2027, so don't switch to the new editions marked "May 2027 onwards".
CA Foundation study material Jan 2027
All four papers use the August 2024 edition (Reprint August 2025 onwards). For Papers 1 (Accounting) and 2 (Business Laws), add the RTP for January 2027.
Sources: ICAI study material for January 2027 (PDF) (opens in a new tab) · Paper 2 amendments for January 2027 (PDF) (opens in a new tab)
Where to download, and what to read next
- ICAI's study material, RTPs and past papers: CA Inter study material and CA Foundation study material.
- Every amendment and cut-off for January 2027, paper by paper: CA Inter amendments for Jan 2027.
- Exam dates and the form last date: CA exam date 2027 and 2026.
- When ICAI's January 2027 MTPs run: CA Inter and Foundation MTP Jan 2027 schedule.
For January 2027, our CA Inter test series has full-syllabus mock tests on this study material: you write by hand, upload one PDF, and every answer is checked. For CA Foundation, our CA Foundation test series for January 2027 has full-syllabus mock tests for all four papers, and ICAI's past papers and MTPs are free on our CA Foundation free resources page. CA mock tests for every level are on our CA test series home page.