How CA Students are scoring 90+ marks in Theory?

by Neeraj Arora, your mentor for CA Inter Audit & SM and CA Final Audit

Let’s not start with how to study theory.

Let’s start with something even more important — your mindset.

First, stop saying things like “Theory is not for me” or “I can’t remember theory.”
These are not facts — they’re just repeated negative suggestions you’ve been feeding your mind.

I’m not into fluffy positive thinking, but I do believe one thing — stop talking yourself down. That’s the first step.

Next, change the way you read.

Yesterday in CA Talks, I spoke with a student who was trying to read word by word and remember word by word. That’s not just difficult — it’s unrealistic and even counterproductive.

Let’s face it — you can’t and don’t need to remember the ICAI book or any teacher’s book word by word.

Here’s a better system:

• Step 1: Understand the topic. Really understand it.
  Ask yourself, “What is this trying to tell me?”

• Step 2: Do 1–2 slow readings. Pen in hand. Underline keywords.
  Let the topic settle in your mind.

  Pro tip: If you’ve just watched a lecture, don’t move on immediately — read what was taught the same day. That reinforcement makes a big difference in long-term recall.

• Step 3: Now speak it out loud.
  Imagine you're teaching it to someone. Use your own words, but don’t be vague. Speak like a teacher.
  If you can do that — trust me, you own the topic.

  During this process, read the keywords 3–4 times, then try recalling them with the book closed. If it sticks, move on. If not, read again and repeat. That’s how memory builds — topic by topic, keyword by keyword.

And if you want to take this to the next level, try our CA Inter Audit & SM Classes on EDU91 — I make sure we don’t just read theory, we make it stick. There’s a difference. Use Code- BLOG to get flat 10% discount.

Let’s talk about answer writing.

I’ve reviewed many student answers in answer-writing sessions.
What I’ve observed is simple:
👉 If your concept is clear and keywords are there, you get marks.

Even if the language is different from ICAI’s suggested answers — it’s okay.
You may lose a mark here or there (like 4 instead of 5), but you’ll pass and you’ll score.
You don’t need to write everything word by word — you need to show that you’ve understood it.

Quick Information- CA Final Audit Classes are also available on CA Final Audit Classes by Neeraj Arora. Use Code- BLOG to get flat 10% discount.

And what about memory?

No one remembers theory permanently. That’s normal.
You read → you revise → you forget → you revise again.
That’s the process.

If you’ve revised 2–3 times before the exam, and you get 1–1.5 days before the paper — You’ll be fine. Stop stressing.

If you want to make it even easier — just flip through your notes or book briefly at regular intervals. Even recalling the topic names and just the main main few points gives you confidence and keeps things fresh.

How do you become strong in theory?

👉 Practice ICAI’s question bank — not just read, but practice.
👉 Observe how answers are structured — paragraph vs points, where keywords come, how conclusions are written.
👉 Mark the good questions. Make your own small summary notes.

Try this while solving: hide the answer, try to answer orally, then compare. If you missed key points, read it again. Then write it down once. Mark all the questions you found tricky — these become your checkpoints during revision.

And finally, give mock tests.

Yes — Mock Tests are the real game.
Mock Tests show you your real level. Mocks help you practice under pressure. Mocks build confidence.

We release Mock Test Papers at regular intervals — make sure you attempt them seriously. They’re gold.

Use code- BLOG on www.mocktestpapers.com to get flat 10% discount.

So the approach is actually very simple:

• Understand the concept

• Read the topic slowly

• Teach it in your own words

• Revise again and again

• Practice ICAI Qn Bank

• Attempt Mock Tests

After your first revision, your second revision should be faster — focus on recalling. Third revision? Only focus on the topics or questions you couldn’t get right earlier. That’s how you get exam-ready without feeling overwhelmed.

That’s it. Follow this and theory subjects won’t scare you anymore.

All the best. Stay connected, stay ahead.
Jai Hind. सीखना शुरू, तो जीतना शुरू!
Take care and God bless you all.

P.S. — Feel free to ask questions in the comments. I read them. Always. :)

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