CA Inter RTP January 2027: What ICAI's Six Papers Contain, Counted Paper by Paper

ICAI's Board of Studies has posted the CA Inter RTP for January 2027 for all six papers on the BoS Knowledge Portal. I went through all six. By our count they run to 233 pages, with 70 MCQs and 78 descriptive questions, and ICAI's answers sit in the same PDFs. None of the questions shows marks.

The RTP is ICAI's revision set. It is not built like the exam: the Paper 1 RTP has 7 MCQs, while the September 2026 Paper 1 had 15.

TL;DR

• All six papers are live on boslive, in English.
• ICAI's file server shows Paper 5 changed on 5 November 2026. Saved it before then? Download it again.
• MCQs per paper run from 7 (Paper 1) to 20 (Paper 6). The September 2026 papers had 15 or 16.
• Taxation uses A.Y. 2026-27 under the Income-tax Act, 1961.
• Start the RTP before MTP Series I begins on 19 November.

Is the CA Inter RTP for January 2027 out?

Yes. The boslive Revision Test Papers page for Intermediate, January 2027, lists one PDF per paper, from 94896bos-aps6603-jan2027-p1.pdf to 94901bos-aps6603-jan2027-p6.pdf. As on 13 November 2026 it listed English PDFs only.

ICAI put up no separate BoS announcement for this RTP. Its file server shows 26 October 2026 as the last change for Papers 1 to 4 and 6, and 5 November 2026 for Paper 5. Saved Paper 5 before 5 November? Download it again.

All six papers are on boslive, and Paper 5 is the one file ICAI changed later.

What does each paper's RTP contain?

Pages, case scenarios, MCQs and descriptive questions, paper by paper:

• Paper 1 Advanced Accounting: 46 pages, 1 case, 7 MCQs (4 in the case, 3 standalone), 16 descriptive.
• Paper 2 Corporate and Other Laws: 25 pages, 1 case, 10 MCQs (9 in the case, 1 assertion-reason on LLP), 10 descriptive.
• Paper 3 Taxation: 42 pages, 2 cases (income-tax, GST), 10 MCQs (5 + 5), 10 descriptive (5 + 5).
• Paper 4 Cost and Management Accounting: 50 pages, 2 cases, 15 MCQs (10 in the cases, 5 standalone), 11 descriptive.
• Paper 5 Auditing and Ethics: 28 pages, 1 case, 8 MCQs (5 + 3), 12 descriptive.
• Paper 6 FM and SM: 42 pages, 2 cases, 20 MCQs (FM 8 + 2, SM 5 + 5), 19 descriptive (FM 9, SM 10).
• Total: 233 pages, 70 MCQs, 78 descriptive questions.

Source: ICAI's six Intermediate RTPs for January 2027, Gradehunt count.

No question carries marks; the word "marks" is not in any of the six files. ICAI's answers follow the questions in the same PDF, and in Papers 3 and 6 they come after each section. One misprint: Paper 6B case MCQ 1(iii) prints options (b) and (d) with the same wording. ICAI's key is (c), so nothing changes.

Paper 6 has the most MCQs at 20 and Paper 1 the fewest at 7. Every paper carries its own answers.

How is the RTP different from the real January 2027 paper?

ICAI's FAQ on CA courses fixes every Intermediate paper at 30% case scenario MCQs and 70% descriptive, with no negative marking. In September 2026 that meant 15 or 16 MCQs worth 30 marks per paper. RTP MCQs against September 2026 MCQs:

Paper 1: 7 vs 15; Paper 2: 10 vs 15; Paper 3: 10 vs 16; Paper 4: 15 vs 15; Paper 5: 8 vs 15; Paper 6: 20 vs 16.

Source: ICAI RTPs and September 2026 suggested answers, Gradehunt count.

Only Paper 4 matches. I read the RTP as the topics and question styles ICAI picked for revision. It cannot test your speed, because no question has marks to plan time against. Timing comes from the MTPs and full mocks written in three hours.

Five of the six RTPs differ from the September 2026 MCQ count, so use them for content and the MTPs for the clock.

Which topics does each RTP test?

Taken from the questions and ICAI's answers.

Paper 1 Advanced Accounting

AS 21, 23 and 27 in the case; AS and the statute (section 129), going concern, AS 2, 4, 7, 10, 11, 12, 19, 28 and 29, cash flow, buy-back, branch, amalgamation and consolidation.

Paper 2 Corporate and Other Laws

Auditors, deposits, dividend, register of members, AGM, notice and proxy, LLP, the General Clauses Act, interpretation of statutes and FEMA.

Paper 3 Taxation

Income-tax: residential status, salary, set-off and carry forward, professional income, TDS and TCS, a revised return. GST: place of supply, GTA, exemptions, valuation, rule 14A registration, TDS under GST and QRMP.

Paper 4 Cost and Management Accounting

Customer profitability, process costing, stock levels, employee cost, overheads, cost sheet, cost and financial reconciliation, joint products, service costing, standard costing, marginal costing, budgets and ABC.

Paper 5 Auditing and Ethics

Sampling, assertions, audit risk, audit strategy, significant risk, internal control, inventory count, audit file assembly, SA 706 (Revised), a society audit, bank advances and the Code of Ethics.

Paper 6 FM and SM

FM: cost of capital, DOL and DFL, capital budgeting, Walter and Gordon models, working capital and ratios. SM: Chapters 1 to 5.

Each RTP spreads its questions across many chapters, and a topic missing from it is still in the syllabus.

Which law year do the tax and law RTPs follow?

The Paper 3 RTP applies the Income-tax law as amended by the Finance Act, 2025, with notifications up to 30 June 2026, for A.Y. 2026-27 under the 1961 Act. ICAI's announcement on the Income-tax Act, 2025 brings the new Act into Paper 3A only from May 2027.

Papers 1 and 2 open with their own applicability and amendment pages. The paper-wise list of changes is in CA Inter amendments for January 2027.

January 2027 Taxation stays on the 1961 Act and A.Y. 2026-27.

When should you solve the RTP before the exam?

The plan I would follow, built on ICAI's MTP dates and exam notice:

• 13 to 18 November: RTP, Papers 1 to 3.
• 19 to 30 November: MTP Series I (19, 21, 23, 25, 27 and 30 November).
• Free days between those MTP papers: RTP, Papers 4 to 6.
• 3 to 14 December: MTP Series II.
• 15 to 31 December: redo the RTP questions you got wrong.
• Exams: Group I on 2, 4 and 6 January 2027; Group II on 8, 10 and 12 January.

1. Read the applicability pages first.
2. Write each descriptive answer by hand before you open ICAI's answer.
3. Mark it step by step against ICAI's hints.
4. Log every topic you got wrong.

In the theory answers I check, the missed point is usually the conclusion line. Write one under every law and audit answer in the RTP.

Mock dates are in CA Inter MTP Series 1; the method is in how to use ICAI RTP, MTP and suggested answers.

Finish Papers 1 to 3 by 18 November and fit Papers 4 to 6 around MTP Series I.

If you want full exam-pattern papers checked before January, Gradehunt's CA Inter test series has you write by hand and upload. Ex-examiners check each copy within 48 hours of upload, with step-wise marks and comments. Your first paper is checked free, and mentorship plans are available.