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There are lot of students in CA who get negative results every 6 months and among them, there is a big number of who really deserve to succeed. A lock can be opened by a particular key, in the same way the lock of CA exams can be opened by the key of smart work.

What is “Smart Work”?

The word “Smart Work” does not refer to the “Short cut”, it is the work which gives us such competence which is wanted by institute in us. The thing demanded by our institute is “Knowledge Base”.

What is “Knowledge Base”?

Knowledge Base is the aggregation of Basic Information and Understanding Base. Basic Information are such information which are required to solve the questions in examination. For example, Section 32 deals with the provisions related to Depreciation in the Income Tax Act, 1961 which is the basic thing to be understood.

What is “Understanding Base”?

Understanding Base is the ability to use proper information and proper logic to solve the questions in the examination. It's an ability of the inner mind to give proper logic as well as information to the outer mind. The Conceptual Clarity plays the most vital role to develop the Understanding Base.

What is the tool to develop the “Knowledge Base”?

The practice of past 12 papers is the tool to develop the Knowledge Base which would be enough to pass the exams. Just reading of past 12 papers(especially in the last day) may provide Basic Information, but the Understanding Base is still missing and so it will be near to impossible to get success in the examinations. So the thing required is practice of the past papers.

How to do the practice of the past papers?

The practice of the 10 papers should be in 3 phases. First phase is the study of the paper, second is the writing of paper and the last phase is the evaluation of the written paper. Let's see all the three in details:

Study of the paper:

The past paper should not merely be read but also be studied well. Suggested answers published by the institute are the Geeta to study. However, amendments are never to be overlooked. Further, all the concepts should be cleared, again the related concepts should also be cleared. For example, if only “Reorder Level” of inventory is asked in the paper. Not only the formula of the ROL but also the formula of Minimum Level, Maximum Level, Dangerous Level is also to be studied, understood and remembered as well. Moreover, rather than to mug up the formula the formula should be understood by solving the questions like “how the formula is derived?” , “What is the logic behind the formula?”.

Paper Writing:

The studied paper should be written after 5-10 hours of the completion of the study. For example the paper is studied in the evening, the same should be written in the next day morning. The paper should be written in the examination condition(as far as possible). However, the paper should be completed within 2.5 hours (not 3 hours).

Evaluation of the paper:

If and if possible than the paper should be got evaluated by other competent person, otherwise self evaluation is also good to learn from the mistakes. Please, try to learn more and more from the evaluated papers. Do give consideration to marks but never forget to learn from the mistakes.

Last two Papers:

After writing 10 papers of each subjects, write two papers without referring the same and as far as possible in the examination conditions. The marks of the same will be the shadow of the marks of the real examination.

Special for Direct and Indirect Taxes:

In case of Taxes, there are regular amendments. The formula of 10 + 2 would be replaced by the formula of 5+2. But before going for the practice, all the amendments are read 2-3 times with highlighting and underlining.

Preparation before the day of examination:

On the last day, please do not confuse yourself with long study material. Only read the written papers and make yourself more conscious to avoid mistakes. And in case of taxes, please read the amendments (which are already underlined and highlighted).

Believe friends, this is my personal experience. This is the formula which has been proven as the key for the success.

The author can also be reached at

(Special thanks to CA Snehal N. Tanna for giving valuable contribution in the article)


Published by

CA Mayank
(Job in a Co-operative Bank)
Category Students   Report

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