CA Chapter-Wise Weightage for May 2026: Master the High-Scoring Topics

Studying hard is for everyone; studying smart is for CAs who clear in one shot. In the 2026 landscape, the ICAI New Scheme has significantly shifted the focus toward conceptual application and case studies. This means rote learning no longer works.

Using CA chapter-wise weightage May 2026 to build a strategic ABC Analysis helps you identify:

• Category A – High Yield
• Category B – Moderate
• Category C – Low Yield
  

Whether you are at the Foundation, Inter, or Final level, aligning your preparation with the ICAI marking scheme 2026 ensures your time is spent where it matters most.

The Intermediate level is often the biggest hurdle. Under the new 6-paper format, the CA Inter ABC analysis May 2026 helps you prioritize high-impact chapters.

• Core Focus: Accounting Standards (AS)
• Overall Weightage: Approx. 25%–35%

Category A Chapters

• Amalgamation
• Consolidated Financial Statements
• Buyback of Shares

Mastering these chapters alone can secure 40+ marks.

These chapters are consistently the most important for CA Inter Taxation May 2026.

At the Final level, difficulty increases, but chapter-wise weightage trends remain stable.

Financial Reporting (FR)

• Standards on Auditing (SAs)
• Professional Ethics
  

Combined Contribution: 40%–50% of the paper
This is the highest-scoring zone in CA Final.

• Multidisciplinary case-study paper
• No fixed chapter-wise weightage
• Tests real-world decision-making across subjects

Understanding Accounting Standards weightage in CA Final is critical to crossing the 50-mark aggregate.

For beginners, the CA Foundation important chapters determine your entry into Intermediate.

Chapter Priority Overview

A crucial change under the CA New Scheme is the mandatory MCQ split.

ICAI MCQ Pattern 2026

Strategy Insight:
High-weightage chapters often appear as twisted MCQs, especially in:

• Law
  
• Audit
  
• Tax
  

Students lose easy marks here due to lack of case-based practice.

Apply CA chapter-wise weightage May 2026 to a 3-phase revision plan:

Phase 1: Category A (High Yield)

• Covers 60–70% of marks
• First priority to secure a pass
  

Phase 2: Category B (Moderate Yield)

• Helps push scores toward exemption (60+)
  

Phase 3: Category C (Low Yield)

• Bulky chapters with low returns
• Focus only on basics for easy marks
  

This approach is proven for scoring 60+ in CA exams using ABC analysis, even in tough papers.

Preparation without strategy is wasted effort. Don’t treat all chapters equally. Let CA chapter-wise weightage May 2026 dictate your study calendar.

By mastering:

• High-scoring chapters
• The 70–30 MCQ split
• ABC-based revision