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Hi friends in this article I am going to explain the role of THEORY PAPERS IN PROFESSIONAL EXAMS like CA,CS,ICWA etc., as we all know that theory papers is very boring subjects (because myself I am very irritated with theory part) but if you present in the correct way in exams you will fetch a good marks. Theory questions will be very simple and straight forward and please dont ignore theory and the miscellaneous topics. It will help in scoring and also clearing the exams.

All the students and seniors will tell that presentation is required mainly in theory it plays a major role. What is presentation ? How to present theory subjects in exams ? Let us See:



A) Be thorough with the AUDITING & ACCOUNTING STANDARDS, because standards will cover more than 50% of questions in auditing & accounting papers.  

B)  Case study is a very good scoring area. UNDERSTAND THE CASE clearly and answer the questions briefly and to the point.

C)   Be thorough with the following

a. Drafting notices of AGM/EGM

b.  Minutes

c.   Legal Documents (like partnership deed, Lease deed etc.,)

D)  Ethics & Communication are scoring area in LAW so be thorough with them.

E)  Concentrate well on the GRATUITY, BONUS AND PF ACT as these are very small acts and the same questions keep repeating in the exams.


F)   Please NEVER ATTEND FIRST QUESTION AT THE START (mainly in CA course) as the same will be tricky or very time consuming.

G)  Please focus on RECENT AMENDMENTS as many questions will be based on recent amendments.

H)  Theory questions will be given in 2 ways.

a. Direct Theory give relevant points and precise answers

b.  Application oriented answer as follows

i.  The facts of the case

ii.  The provisions of the law

iii.  Analysis of the case

iv.  Conclusion



I) There is no compulsion to remember the SECTION NOs. You will not lose any mark for not quoting the Sections. But if you write the Sections Correctly it will ADD COLOUR to your Answers.

J)   Write the ANSWER IN POINTS as it will fetch you good marks. Do not give lengthy answers but be brief and to the point.

K)  Wherever necessary UNDERLINE THE WORDS which you think that particular word is very important to that question because the examiner, while valuating your paper directly see that word which creates good impression in the minds of examiner.

By this I conclude this topic, if you want or dont want theory papers are there in our exams so instead of writing simply if you present in this way you will fetch good marks.


Your comments are most welcomed

Published by

CA Madhukiran Reddy
Category Students   Report

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