Official ICAI · Paper 1 · 6 sessions

ICAI CA Intermediate (Group 1) — Advanced Accounting Past Papers & Suggested Answers

Every published exam session for Advanced Accounting, newest first — with direct links to ICAI's own Suggested Answer, Examiner Comments and Question Paper PDFs. Most recent: January 2026.

Paper 1 100 marks 3 hours 70% descriptive · 30 marks of case-scenario MCQs

What Advanced Accounting covers

The 15 chapters ICAI examines in this paper under the New Scheme. Every past paper above is set from this syllabus.

  1. 1 Introduction to Accounting Standards
  2. 2 Framework for Preparation and Presentation of Financial Statements
  3. 3 Applicability of Accounting Standards
  4. 4 Presentation & Disclosures Based Accounting Standards (AS 1, 3, 17, 18, 20, 24, 25)
  5. 5 Assets Based Accounting Standards (AS 2, 10, 13, 16, 19, 26, 28)
  6. 6 Liabilities Based Accounting Standards (AS 15, 29)
  7. 7 Accounting Standards Based on Items Impacting Financial Statements (AS 4, 5, 11, 22)
  8. 8 Revenue Based Accounting Standards (AS 7, 9)
  9. 9 Other Accounting Standards (AS 12, 14)
  10. 10 Accounting Standards for Consolidated Financial Statements (AS 21, 23, 27)
  11. 11 Financial Statements of Companies
  12. 12 Buyback of Securities
  13. 13 Amalgamation of Companies
  14. 14 Accounting for Reconstruction of Companies
  15. 15 Accounting for Branches including Foreign Branches
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