Best Ways to Tackle Difficult ICAI Subjects Without Getting Stuck

Preparing for ICAI exams is a challenge in itself, but certain subjects can feel like a mountain that refuses to move. Whether it is Advanced Accounting at the Intermediate level or Strategic Financial Management at the Final stage, many students get stuck and lose valuable time.

The good news is – with the right approach, even the most difficult ICAI subjects can be mastered. Here is a detailed guide on how to deal with these tough topics without feeling stuck or demotivated.

1. Identify Your “Difficult” Subjects Early

The first step is knowing what’s difficult for you. Every student has different strengths and weaknesses.

• For some, Costing may be the toughest.
• For others, Direct Tax Laws might feel overwhelming.

How to identify them quickly:

• Review your past test scores and mock exams.
• Notice which chapters take the longest to understand.
• Pay attention to topics where you keep making silly mistakes.

Why it matters:
Once you know your weak subjects, you can allocate extra time and plan focused preparation instead of wasting energy on areas you already know well.

2. Break Down the Syllabus into Micro-Topics

Large topics can feel intimidating. Instead of trying to study an entire subject in one go, break it into micro-topics.

Example for Direct Tax Laws:

• Income from Salary
• Income from House Property
• Capital Gains
• Deductions under Chapter VI-A

By doing this, you can tick off small wins regularly. This keeps motivation high and prevents the feeling of “I’m not making progress.”

3. Follow ICAI Study Material, But Strategically

ICAI’s study material is comprehensive and highly reliable for exams. However, reading it from start to end without a plan can be overwhelming.

A strategic approach:

• Start with ICAI study modules for conceptual clarity.
• Use Revision Test Papers (RTPs) and Mock Test Papers (MTPs) to understand exam trends.
• Cross-check with past question papers to see which topics repeat frequently.

This method ensures you are not wasting time on irrelevant areas.

4. Use the “80-20 Rule” for Time Allocation

Not all topics carry equal marks weightage. The 80-20 rule says that 20% of the syllabus often accounts for 80% of the marks.

How to apply it:

• Analyse the marking pattern from past ICAI papers.
• Identify the “high-weightage” chapters.
• Master these first before moving to low-weightage topics.

This helps you secure more marks with less effort, especially in subjects where you feel stuck.

5. Learn Through Active Recall, Not Just Reading

Many ICAI students make the mistake of reading notes passively. Passive reading doesn’t help in remembering concepts for long.

Instead, use active recall techniques:

• Close the book and try to write what you remember.
• Teach the concept to a friend.
• Solve a question without looking at the solution.

When you test your memory actively, your brain retains information better.

6. Master the Art of Solving Past Papers

Past ICAI question papers are gold for exam preparation.

Benefits of solving them:

• Understand the examiner’s style of asking questions.
• Spot frequently repeated concepts.
• Get used to time management in an exam setting.

Pro tip:
Don’t just read the answers. Write them down as you would in the real exam. This improves presentation skills and speed.

7. Create Visual Study Aids

Difficult subjects often have complex concepts, sections, or formulas. Visual aids can make them much easier to recall.

Ideas for visual learning:

• Mind maps for linking concepts.
• Flowcharts for legal provisions or accounting processes.
• Colour-coded notes for sections and subsections.

Visual learning is especially helpful in subjects like Corporate & Economic Laws or Audit, where remembering exact provisions is critical.

8. Study in Small, Focused Sessions

Long study marathons often lead to burnout. Instead, use the Pomodoro technique:

• Study for 25–30 minutes.
• Take a short 5-minute break.
• Repeat the cycle.

This keeps your brain fresh and makes it easier to tackle complex topics without losing focus.

9. Use Online Resources and Lectures Wisely

While ICAI material should be your base, online resources can help clarify difficult concepts.

Good options:

• YouTube lectures by trusted CA educators.
• Paid online classes for tricky subjects.
• Doubt-solving sessions in coaching groups.

Be careful not to over-rely on videos. Always come back to ICAI material for final preparation.

10. Group Study for Problem Solving

Studying alone has its benefits, but group study can be very effective for tough topics.

How it helps:

• Different perspectives on solving problems.
• Quick clarification of doubts.
• Motivation through peer support.

Make sure your study group is serious and disciplined. Otherwise, it can turn into a distraction.

11. Keep a “Doubt Notebook”

For difficult subjects, doubts are natural. Instead of letting them pile up, maintain a separate notebook for doubts.

Why it works:

• You can revise all doubts in one place before the exam.
• It avoids wasting time searching for scattered notes.
• It shows your progress as you tick off resolved doubts.

12. Use Mnemonics for Retention

Memory tricks can help you remember lists, provisions, or steps.

Example for Company Law:
To remember the order of steps in a meeting, create a short phrase with the first letter of each step.

Mnemonics are especially useful for theory-heavy subjects where remembering exact wording is important.

13. Don’t Chase 100% Perfection

One reason students get stuck is because they try to understand every single detail perfectly before moving on.

The better approach is:

• Get a working understanding of the concept.
• Move ahead to cover more syllabus.
• Come back to revise and refine later.

ICAI exams reward overall coverage and clarity, not perfection in one small chapter.

14. Focus on Presentation Skills

In professional exams like ICAI, how you present your answer matters almost as much as the content.

Tips for better presentation:

• Use headings and subheadings.
• Underline key terms.
• Write section numbers wherever applicable.
• Keep answers neat and structured.

Good presentation can earn you extra marks, especially in theory-heavy papers.

15. Revise Multiple Times

One revision is never enough for ICAI exams. The goal should be at least three rounds of revision before the exam.

Suggested revision plan:

• 1st revision: Detailed reading with notes.
• 2nd revision: Focus on difficult topics and problem areas.
• 3rd revision: Quick scan of summary notes and practice of key questions.

The more you revise, the less likely you are to get stuck in the exam hall.

16. Maintain a Balanced Study Schedule

Avoid overloading your brain with only difficult subjects. Mix them with easier or more enjoyable topics.

Example:
Morning – Advanced Accounting (difficult)
Evening – Audit (manageable)

This balance helps you maintain momentum and prevents burnout.

17. Stay Mentally and Physically Fit

ICAI preparation is a marathon, not a sprint. Your mind works best when your body is healthy.

• Get at least 7 hours of sleep.
• Eat balanced meals, avoid junk food before study.
• Exercise or go for short walks to reduce stress.

A healthy routine keeps you sharp and better equipped to tackle complex topics.

18. Seek Guidance When Needed

If you have tried multiple times and still cannot grasp a topic, seek help immediately.

Options include:

• Asking your coaching faculty.
• Posting in CA student forums.
• Taking a short one-to-one doubt session.

Don’t waste days trying to figure something out alone – guidance can save hours.

19. Simulate Exam Conditions

Before the actual exam, simulate real exam conditions:

• Set a timer for the exact paper duration.
• Attempt a full paper without breaks.
• Follow the official answer sheet format.

This practice makes you more confident and reduces the chance of getting stuck during the real exam.

20. Keep a Positive Mindset

Finally, your attitude matters. Many students fail not because of lack of knowledge, but because they lose confidence under pressure.

Remind yourself:

• Difficult subjects can be mastered with persistence.
• Every CA has faced and overcome the same challenges.
• Progress, not perfection, is the goal.

Final Thoughts

Tackling difficult ICAI subjects is a test of strategy, patience, and consistency. By identifying your problem areas early, breaking them into smaller topics, practising past papers, and revising strategically, you can turn even your weakest subject into a scoring one.

Remember – getting stuck is part of the process. What matters is how quickly you find a way forward. With a structured plan and disciplined execution, no ICAI subject will remain “too difficult” for long.