CA Intermediate Jan 2027 – Auditing and Ethics Mock Test Series

A CA Inter Audit mock test for Jan 2027 should do what Paper 5 does: put a named firm, a partner and a year's worth of issues in front of you, then ask you to pick the right standard, apply it to the facts and reach a conclusion, question after question, in three hours. This one is a full 100-mark Auditing and Ethics paper on ICAI's current pattern, set on the study material that applies to January 2027. You write it by hand in one sitting, scan your answer sheet and upload one PDF. Your checked copy comes back within 24 hours, with ICAI-style step-wise marks for every question and the reason for every mark cut.

How the whole test series works is on the CA Inter test series page. This page is only about Paper 5; Cost, Audit and FM-SM together are on the CA Inter Group 2 test series page.

CA Inter Audit paper pattern

From ICAI's Paper 5 of September 2026 (PDF) (opens in a new tab) and the papers before it:

The case split changes: September 2026 had two cases of 6 MCQs, May 2026 had three cases of 5, 4 and 3. Group II is on 8, 10 and 12 January 2027, each paper from 2 to 5 PM (ICAI schedule, PDF (opens in a new tab)); ICAI has not yet announced which paper falls on which date. All six papers side by side are in the CA Inter exam pattern guide.

What applies to CA Inter Audit in Jan 2027

ICAI's study material notice for January 2027 (PDF) (opens in a new tab) sets the July 2024 edition (Reprint August 2025 onwards) plus the RTP for January 2027. The July 2026 edition reorders some chapters but is for May 2027 onwards.

• No Paper 5 amendments. ICAI issues amendments only for Paper 2; Audit has no notice and no cut-off date of its own.
• Quality control is SQC 1 and SA 220 as in the study material. SQM 1, SQM 2 and the revised SA 220 are not in the January 2027 material.
• Rule 11 letters. The Rule's own text, after an old clause was omitted, letters intermediaries (e), dividend (f) and audit trail (g); the study material prints them as (d), (e) and (f). Write both, for example "Rule 11(g) [11(f) in the study material]".
• Company-law changes from Paper 2's list that touch audit facts (ICAI amendments for Jan 2027, PDF (opens in a new tab)): a small company is now one with paid-up capital up to ₹10 crore and turnover up to ₹100 crore, which changes who is exempt from CARO and the IFC report; and an auditor's fraud report to the Central Government is now filed electronically in Form ADT-4.
• RTP and MTP for January 2027: ICAI's Paper 5 RTP (PDF) (opens in a new tab) is out on boslive.icai.org, and the Paper 5 MTPs are on Friday 27 November (Series I) and Friday 11 December 2026 (Series II), 10 AM to 1 PM (ICAI announcement, PDF (opens in a new tab)).

How to read applicability for any attempt is in what's applicable for your CA attempt.

CA Inter Audit: where the marks sit

ICAI does not publish a mark-wise split for Paper 5. Across the September 2026, May 2026 and January 2026 papers and the September 2026 RTP, all 11 chapters were asked, mostly as 2 to 5-mark parts:

About a tenth of the paper is computation: NPA provisions, drawing power, deviation rates, materiality. Chapter-wise revision order is in the CA Inter revision planner for Jan 2027.

Where students lose marks in CA Inter Audit

ICAI's suggested answers usually follow three steps: the standard, its application to the facts, and a conclusion. Answers that skip a step tend to fall short here:

• Theory not applied. Writing out SA 570 without saying what it means for the company in the question.
• The wrong standard. A wrong SA number is a visible error; if unsure, state the principle in words.
• No conclusion. Every case answer should end with what the auditor should do or report.
• Skipping "Identify". Many parts open with a 1-mark "identify the threat" or "which SA"; answer it in one line first.
• Old rules. Fraud reporting by sealed cover, or old small-company limits, after the changes above.

How step marks work is in our step marking guide.

How to use a CA Inter Audit mock

Timing plan for 3 hours. Give the MCQs about 45 minutes and read each case's questions before the case, so you know which facts matter. That leaves about 25 minutes per descriptive question, or about 8 minutes per part. When a part's time is up, write the conclusion and move on. In the mock, write the MCQ answers as a list (for example 7 – C) on the first page of your answer PDF.

When to write it. Once you have revised all 11 chapters, by hand, from 2 PM, in one sitting, with a day after each mock to go through the checked copy. The full dated calendar is in the CA Inter mock test plan for Jan 2027. ICAI's own RTP, MTPs and past papers are on our CA Inter free resources page.

After each mock, add every SA, rule or CARO clause you got wrong to a one-page list, with one line on what it says. Read it the day before the paper.

Frequently asked questions

Is there negative marking in CA Inter Audit?

No. There is no negative marking for a wrong answer, so attempt all 15 MCQs.

Which study material applies to CA Inter Audit for Jan 2027?

The July 2024 edition (Reprint August 2025 onwards) with the RTP for January 2027, as per ICAI's notice. The July 2026 edition is for May 2027 onwards.

Is SQM 1 applicable for CA Inter Audit Jan 2027?

No. The January 2027 study material covers SQC 1 and SA 220; SQM 1, SQM 2 and the revised SA 220 are not in it.

Are there amendments for CA Inter Audit for Jan 2027?

ICAI has issued no Paper 5 amendment. The company-law changes in Paper 2's list, such as the new small company limits, still change the facts you apply.