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Updated: May 11, 2026 at 8:26 PM

EDU91

For all updates related to CA Intermediate & CA Final

Follow @neerajaroraclasses to stay updated with the latest intermediate and related trends and news

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EDU91

May 12, 2026, 02:28 AM

She highlighted 340 pages of Audit.
3 colored pens. 6 hours a day. 4 months. She failed by 2 marks.

The problem was never effort.
The problem was method.

She was reading. She was underlining. She was highlighting.
She was doing everything except the one thing that actually works.

After she failed, she came to me and said - "Sir, mujhe raat tak sab yaad tha. Exam hall mein blank ho gayi."

I told her one thing.
"Aaj se book ko dekhke baar baar padhna band karo.
Pehle padho. Phir book band karo. Aur bina dekhe bolo kya padha"

She looked at me like I was joking.
I wasn't.

Next attempt - same subject, same syllabus.
She got an exemption.
What changed?

She stopped reading her notes. She started testing herself.
Every topic - 2 minutes. Close the book. Speak it out loud.

Forget 40% the first time. Good. Now you know what to revise.
Forget 20% the second time. Better.
Third time it's yours. Permanently.

This is called Active Recall.
Your highlighter makes you feel like you studied.
Active Recall makes you prove it.

One is comfortable. The other clears exams.
340 pages did not save her. 2 minutes per topic did.

Seekhna Shuru Toh Jeetna Shuru ❤️

2,490

EDU91

May 12, 2026, 02:28 AM

"GAMA & Associates, was appointed as the statutory auditor of SARA Ltd., an unlisted company engaged in paper manufacturing. During the audit, the following observations were made:
Observation 1: A major flood during the year damaged one of the company’s warehouses, resulting in losses. The management has adequately disclosed the same in the financial statements and considers the loss to be not material.
Observation 2: Due to the flood, certain transaction records were completely destroyed, and no duplicate records were maintained. The impact of this matter is material but not pervasive.
Under which heading GAMA and Associates should report Observation 1 and 2 in the audit report. "

1,590

EDU91

May 12, 2026, 02:28 AM

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EDU91

May 12, 2026, 02:28 AM

📷 Photo

2,150

EDU91

May 12, 2026, 02:28 AM

[poll]

6,260

EDU91

May 12, 2026, 02:28 AM

ABC Corp., a pharmaceutical company, faces strict regulatory approvals before launching a new drug. Meanwhile, government policies promote local drug manufacturing, and digital advancements are transforming research. Which PESTLE factor is most relevant to the regulatory approvals for new drugs?

2,470

EDU91

May 12, 2026, 02:28 AM

[poll]

2,410

EDU91

May 12, 2026, 02:28 AM

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CA Inter Group-2 | Audit Batch (Sept 2026 & Onwards) 📊

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EDU91

May 12, 2026, 02:28 AM

"During the audit of QRS Ltd. for the year ended 31 March 2025, the auditor observed that management had changed the method of depreciation from Written Down Value Method to Straight Line Method. The change was applied in the current year and disclosed in the notes to accounts. The auditor also reviewed whether the financial statements appropriately summarised the transactions and events recorded and evaluated the judgments made by management in selecting and applying accounting policies consistently. In the above case, which of the following represents the auditor’s responsibility while evaluating the financial statements?
(a) To select the most appropriate accounting policies for the entity.
(b) To prepare and present the financial statements in accordance with applicable statutory requirements.
(c) To change the accounting policies where they do not reflect true and fair view.
(d) To ensure that accounting policies selected by management are evaluated for appropriateness and consistent application and that relevant information is properly disclosed."

3,070

EDU91

May 12, 2026, 02:28 AM

[poll]

2,930

EDU91

Mar 31, 2026, 01:12 PM

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Are you ready to take the SM Challenge?

Test your preparation, identify your mistakes, and boost your confidence with our SM 2-Day Challenge. Perfect exam-like practice to strengthen your concepts and writing skills!

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2,370

EDU91

Mar 31, 2026, 01:12 PM

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Our new CA Inter Audit Batch is now live!

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1,370

EDU91

Mar 31, 2026, 01:12 PM

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Are you ready to take the challenge? 🔥

CA Inter Strategic Management – 2 Days Challenge is about to begin!

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EDU91

Mar 31, 2026, 01:12 PM

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EDU91

Mar 31, 2026, 01:12 PM

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EDU91

Mar 31, 2026, 01:12 PM

*Just for fun!*

https://youtu.be/tGRblP3Mp7s?si=ULIedsCl27CxAA5y

1,320

EDU91

Mar 31, 2026, 01:12 PM

"During the audit of ABC Ltd. CA P found that some of the inventories of the company are lying with third parties. Which of the following are not considered audit risks in this situation?
(I) There is a risk that a company will lose competitive advantage if a third party delays production.
(II) There is a risk that inventory will not be insured properly by the third party.
(III) There is a risk that sufficient and appropriate evidence would not be available in respect of quantity and condition of inventories lying with third parties.
(IV) There is a risk that sufficient and appropriate evidence would not be available for quality control in respect of inventories lying with the third parties."

1,350

EDU91

Mar 31, 2026, 01:12 PM

[poll]

1,310

EDU91

Mar 31, 2026, 01:12 PM

[poll]

1,590

EDU91

Mar 31, 2026, 01:12 PM

📷 Photo

Same CA. Same batch. Same marks.
One earns ₹10 LPA. The other earns ₹25 LPA.

₹10 LPA CA: Updated resume on LinkedIn and waited.
₹25 LPA CA: Cold messaged 50 CFOs on LinkedIn.

₹10 LPA CA: Knows how to file a GST return.
₹25 LPA CA: Knows how to structure a ₹500 crore deal.

₹10 LPA CA: Last book they read was ICAIs AFM Module
₹25 LPA CA: Last book they read was on private equity.

₹10 LPA CA: “My senior never taught me anything.”
₹25 LPA CA: “My senior never taught me anything. So I taught myself.”

₹10 LPA CA: Spent articleship counting vouchers.
₹25 LPA CA: Spent articleship studying the companies behind those vouchers.

₹10 LPA CA: Asks “which firm is hiring?”
₹25 LPA CA: Asks “which skill is paying?”

Same exam.
Same suffering.
Same “CA” before the name.

One waited to be picked.
The other made themselves impossible to ignore.

Which CA do you actually want to become?

1,780

EDU91

Mar 30, 2026, 01:14 AM

📷 Photo

🚀CA Final Audit Live Batch is going on for Sept'26 & Onwards


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EDU91

Mar 30, 2026, 01:14 AM

A group of environmental activists consistently raises concerns about a company's environmental impact. While their opinions are acknowledged, they lack the authority to directly influence company decisions. The company monitors their concerns and engages with them when necessary to maintain its reputation. Which quadrant of Mendelow’s Matrix best categorizes these stakeholders?

1,510

EDU91

Mar 30, 2026, 01:14 AM

[poll]

1,350

EDU91

Mar 30, 2026, 01:14 AM

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EDU91

Mar 30, 2026, 01:14 AM

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EDU91

Mar 30, 2026, 01:14 AM

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CA Intermediate Audit Batch is Live now for Sept 2026 & Jan 2027

You can join now at just Rs. 7400/-

✨What you will get -
✅Hardcopy Books.
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1,590

EDU91

Mar 30, 2026, 01:14 AM

"Consider the following statements which may or may not be erroneous.
Statement I: Detection risk relates to nature, timing and extent of audit plans to reduce audit risks.
Statement II: Inherent risk and control risk are dependent upon audit of financial statements.
Statement III: The acceptable level of detection risk varies in direct proportion to the assessed risk of material misstatement at assertion level"

1,380

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