A CA Inter Group 1 test series for January 2027 should give you full-length papers in Advanced Accounting, Corporate and Other Laws and Taxation, set on ICAI's current pattern and written in one 3-hour sitting each. Each paper should come back checked step by step, so you know where the marks went before you sit the real ones on 2, 4 and 6 January 2027. For the full CA Inter test series, including Group II, see the CA Inter test series page.
CA Inter Group 1 papers and pattern
Each Group I paper is 100 marks in 3 hours, from 2 to 5 PM, with 15 minutes of advance reading time from 1:45 PM (ICAI schedule, PDF (opens in a new tab)):
- Part I: 30 marks of MCQs, mostly case-scenario based, with no negative marking (ICAI FAQs, Q 3.16 and 3.17, PDF (opens in a new tab)).
- Part II: 70 marks of descriptive questions. In Papers 1 and 2 you answer Question 1 and any 4 of the remaining 5, at 14 marks each.
- Paper 3 is two halves: Section A Income-tax Law and Section B GST, 50 marks each. Part I has 16 MCQs across both sections, and in Part II you answer the compulsory question plus any 2 of the other three in each section (Paper 3, September 2026, PDF (opens in a new tab)).
The paper-by-paper detail, with ICAI's September 2026 papers linked, is in CA Inter exam pattern Jan 2027.
CA Inter Group 1 passing marks
From ICAI's FAQs on the Intermediate examination (Q 3.18, PDF) (opens in a new tab): you pass a group if, at one sitting, you get at least 40% in each paper of the group and at least 50% in the aggregate of all its papers. You can pass the two groups in different sittings.
For Group I, that is at least 40 in each of Advanced Accounting, Law and Taxation, and 150 out of 300 in total. A strong Accounts paper can carry a weaker Law paper in the aggregate, but it can't lift Law above 40. So your mocks need to show that no paper is below the line.
If you appear in all three papers and miss the group, any paper where you scored 60% or more is exempted for the next three exams (FAQs, Q 3.19, PDF (opens in a new tab)).
CA Inter Group 1 mock tests: when to write them
ICAI has fixed Group I for 2, 4 and 6 January 2027, but the paper-wise dates are not announced yet. Plan around the group dates and keep every full mock before 1 January.
- Write your first mock of a paper after one full revision of it, in the second half of November. It is a diagnosis, not a test of readiness.
- Leave a day after each mock to fix it. Go through every mark cut and rewrite the questions you lost marks on.
- Rotate the papers, Accounts, Law, Taxation, so none goes weeks without a full sitting.
- Keep the last round for speed, in the last ten days of December, on questions you haven't seen.
- Write at 2 PM, in one sitting, by hand, closed book.
- No full mocks on the days between papers. There is one day between papers; use it for the next paper's revision.
A dated version is in our CA Inter Jan 2027 mock test plan, and the chapter order for each day in the CA Inter Jan 2027 revision planner.
CA Inter Group 1: what each paper tests
ICAI's skill-wise weightage (PDF) (opens in a new tab) shows how differently the three papers test you:
| Paper | Comprehension and knowledge | Analysis and application |
|---|
| Advanced Accounting | 5%–15% | 85%–95% |
| Law, Part I: Company Law and LLP | 40%–55% | 45%–60% |
| Law, Part II: Other Laws | 45%–55% | 45%–55% |
| Taxation, Income-tax | 5%–20% | 80%–95% |
| Taxation, GST | 15%–45% | 55%–85% |
- Advanced Accounting is almost all application. In ICAI's recent papers, amalgamation and consolidation have carried 14 marks every time, and statements under Schedule III need notes to accounts and working notes.
- Law is provision, analysis, conclusion. Most Part II questions give a short set of facts and ask you to examine or advise; the marks are in naming the right section and applying it, not in reproducing the Act. Company law carries the bulk of the paper, with LLP, FEMA, the General Clauses Act and Interpretation of Statutes making up the rest.
- Taxation is two papers in one. Income tax is mostly computation, with a long total-income question that is compulsory; GST mixes computation of tax payable with provision-based reasoning. Budget about 90 minutes per section, MCQs included.
CA Inter Group 1 Jan 2027: study material and amendments
From ICAI's study material notice for January 2027 (PDF) (opens in a new tab):
| Paper | Study material | Add for January 2027 |
|---|
| 1 Advanced Accounting | July 2024 edition (Reprint August 2025 onwards) | RTP |
| 2 Corporate and Other Laws | July 2024 edition (Reprint August 2025 onwards) | RTP, and ICAI's Paper 2 amendments |
| 3 Taxation | July 2025 edition | RTP and Statutory Update |
Every change, paper by paper, is in CA Inter amendments for Jan 2027.
CA Inter Group 1: where marks are lost
From ICAI's examiners' comments on recent CA Inter papers:
- Advanced Accounting: borrowing costs split wrongly between specific and general borrowings; the bonus element ignored in EPS after a rights issue; the buy-back debt-equity test worked wrongly; pre-acquisition profits and unrealised profit mishandled in consolidation; Schedule III items classified wrongly or notes left out.
- Law: answering only the first half of a question; citing the wrong section; vague, general answers on Interpretation of Statutes.
- Taxation: deductions or losses claimed that the default tax regime doesn't allow; standard deduction or family pension missed; the wrong TDS or TCS section or threshold; composite and mixed supply confused in GST.
More are in ICAI examiners' comments: common mistakes.
In our Group I mocks you write by hand, upload one PDF, and get your copy back within 24 hours with ICAI-style step-wise marks and a reason for every mark cut, so you catch these mistakes before the exam does.
Frequently asked questions
Which papers are in CA Inter Group 1?
Paper 1 Advanced Accounting, Paper 2 Corporate and Other Laws, and Paper 3 Taxation (Section A Income-tax Law and Section B GST, 50 marks each), each 100 marks in 3 hours (ICAI FAQs, Q 3.13, PDF (opens in a new tab)).
When is the CA Inter Group 1 exam in January 2027?
On 2, 4 and 6 January 2027, from 2 to 5 PM (ICAI, PDF (opens in a new tab)). ICAI has not yet said which paper falls on which day.
What marks do I need to pass CA Inter Group I?
At least 40% in each paper and 50% in the group aggregate, at one sitting: 40 in each paper and 150 out of 300 (ICAI FAQs, Q 3.18, PDF (opens in a new tab)).
Can I write only Group I in January 2027?
Yes. You register for both groups, but ICAI lets you appear in one group at a time (ICAI FAQs, Q 3.12, PDF (opens in a new tab)).
Should I also solve ICAI's MTPs and RTPs?
Yes, they are free and official. They're linked paper-wise on our CA Inter free resources page; ICAI RTP and MTP explained covers what each is for.