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Majority of the students appearing for CA IPCC exams are facing the difficulty to get an Exemption in Paper -2 of IPCC-"Business Laws, Ethics & Communication". This article will help you in Cracking that paper with an exemption by preparing 30 Minutes daily for 20 Days.

Friends, I believe that you will giving your best efforts to complete revision of all the papers of CA-IPCC (Either Both/Single Groups). Remember that it is not the Hard work alone which will make you to clear CA Exams. You have to be very smart during the times of your preparation/revision period. 

Here are some tips from my side to get Exemption in paper-2 of IPCC:-

Generally students tends to focus more on Allied Laws and Company law and neglects the Importance of Ethics and Communication which will be asked for 40-48 marks in the Paper. Remember that in each and every question of your paper, these two topics(Ethics & Communication) will be asked in 2 sub-parts of every question. It will be very difficult for you to attempt for 80-100 marks in this paper unless you have prepared Ethics & Communication thoroughly.

I thought of helping you all in this article regarding Ethics, which consists of 6 topics and each topic will be asked for a minimum of 4 marks in the exam. If you have covered ethics, it implies that you are going to attempt for atleast one part of the question in your paper. 

I have provided the topics which are frequently asked in the exam based on Study Material and Practice Manual of the Institute. 

How to Prepare Ethics?: Spend Half an hour daily for Ethics and prepare 2-3 topics which I have provided to you and write those topics within the day itself. This will help you in Completing the entire Ethics within 15-20 days with perfection since you are writing the topics which you have completed daily. That's it, you are going to get a minimum of 16-20 marks in the exam. For the rest of the marks, you can refer Practice Manual where the Institute has provided some question based on the Cases and have a glance on them to attempt for another 4-8 marks. 

Which books to refer: One of the major comments by the Examiners of ICAI is that students are not attempting the answers as per the expectation of the Institute and many students are attempting Ethics by their own. Friends, remember you can draft the answer by your own from any of the provisions of Law and you can interpret the same in the exam. But how is it possible for you to draft the Topics of Ethics unless you know the concept and terminology to answer them?. My advice for you all is Institute has provided excellent Study Material where each and every topic which I have provided has been given as a separate topic in each and every chapter. If you are finding any difficulty in some of the topics of Study Material, you can refer Practice Manual for those topics. 

Hope this article will help you a lot. Share this to the Needy students. I will be sharing you the topics of Communication later.

The author can also be reached at


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