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Study Material Alignment: It is highly recommended to prioritize the ICAI Study Material for the current exam cycle, as it is updated to reflect all applicable laws and amendments.

Supplementary Material: If you choose to use a reference book, ensure you supplement it with the ICAI RTPs (Revision Test Papers), MTPs (Mock Test Papers), and the Statutory Update documents released by the ICAI for your specific attempt. These documents bridge the gap between older textbook content and current examination requirements.