I cleared Grp 1 in second attempt. After the first attempt i got me Certified Answer Sheet. In ICAI marksheet i got 34 but on the Answersheet it was 31 marks. Clearly grace marks had been awarded. When i saw how the examiner had corrected i was terrified. I thought if the checking is so strict then how can i possibly clear CA exams. Please notethat my Audit paper went well and i was atleast expecting passing marks. anyway long story short- i then analysed and prepared a strategy for getting atleast 40 marks.I am presenting my strategy to you.

I spent atleast 12 days doing just SAs from surbhi bansal.

The goal was to memorise all the aspects of these SAs along with understanding the concept broadly.

so for this-

1. listen to the audio lectures of siddhart aggrawal from ICAI's website. (you can also get his textbook but audio lectures are recommended). Here you dont need to memorize anything. Just try to understand the concepts.

2. Read SAs from surbhi bansal. I am telling you to read SAs from here because the language is identical to the BARE SAs(400-500pages) which ICAI expects us to read. But we are not going to read that much. We will only stick to bansal. You have to memorize the key words and points.

3. SA application part is to be learned through practice manual. Most of the times you will be able to apply atleast 1 SA. But the key is to quote in your answer as many SAs that are applicable.

Note : Audti Report topic will be covered in this. So do PM for audit report along with SAs.

Now professional ethics part

I did it from ICAI module but you can refer anybook as this topic is well covered in every book. PM is a MUST though for this topic. and remember you will never get full marks for a question in theory paper.so expect 14 marks out of 16 marks in this topic if everything is correct.

Now Consolidation Fin Stments.

this is a small topic. recently ICAI is asking this in every attempt. expect 3 marks out of 5 in this.

You can refer PM and module for this. Its a small topic

Now Company audit.

You will cover this in law subject. Expect 4-5 marks question in worse case scenario from this topic. usually 8 marks is expected.

Now rest of the topic you have to do according to time remaining with you. But the above topics need to be done perfectly.

Now Lets see how much marks you have ensured.

1. SA - 15 marks out of 25-30 marks ( yes because remember that we are not reading 500 pages of bare SA and question from past exams hardly ever repeat)

2 Ethics 12 marks of 16 marks

3. CFS 3 marks

4. Company audit 3-4 marks

The above expected marks have been considered for a Worse case scenario

So we have a total of atleast 33 marks.

Rest 7 marks will be fetched from your gupshup in other topics. ( peer review, corporate governace ,due diligence are some easy and scoring topics)

I simply left BANK/INSURANCE/Coop soc. topic.

i dont think so