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Study Guide · Updated June 2026

ICAI Study Material - How to Access & Use It (Foundation, Inter, Final)

A practical guide to ICAI study material for every CA level - what the Board of Studies (BoS) provides, how to download it from the official ICAI portal, and how to actually study it to clear your exams.

What ICAI BoS material includes
  • Module-wise study material (concepts & theory)
  • Practice questions & worked illustrations
  • Revision Test Papers (RTPs)
  • Mock Test Papers (MTPs)
  • Past exam question papers
  • Suggested answers & study guidelines

All of the above lives on the official ICAI portal - we link to it, we don't host it.

ClearLevel is an independent platform. We do not host, mirror or offer downloads of ICAI's study material, PDFs, RTPs, MTPs or suggested answers - these are ICAI copyright. This page shows you how to access the official material on the ICAI BoS portal and offers our own original notes as a complement.
Quick answer

ICAI study material is the official, free set of resources published by ICAI's Board of Studies (BoS) for CA Foundation, Intermediate and Final. It includes module-wise theory, practice questions, RTPs, MTPs, past papers and suggested answers. You download it from the official ICAI BoS Knowledge Portal - and it works best when paired with concise notes, structured classes and mock tests for revision.

CL
Written by the ClearLevel CA Faculty Team
Last updated: June 2026 · ~9 min read
The basics

What is ICAI study material?

ICAI study material is the official courseware published by the Board of Studies (BoS)of the Institute of Chartered Accountants of India. It is designed exactly around the CA syllabus, and the ICAI exams are set primarily from it - which is why it sits at the centre of every serious CA student's preparation.

For each level, the ICAI BoS study material bundles concept-building modules, solved illustrations, practice questions, Revision Test Papers (RTPs), Mock Test Papers (MTPs), past question papers and suggested answers. It is comprehensive, regularly updated and - in digital form - completely free. This makes the official chartered accountant study material the single most authoritative resource you can study from.

Foundation · Inter · Final

What ICAI study material includes at each level

The ICAI BoS provides separate study material for each level. Whether you need the Foundation booklets, the ICAI study material for CA Inter, or the Final-level resources, the structure is similar - modules plus practice and test papers:

CA Foundation

4 papers - module booklets plus practice questions and MCQs for the objective papers.

CA Foundation guide
CA Intermediate

6 papers across 2 groups - module-wise material with RTPs, MTPs and past papers.

CA Intermediate
CA Final

6 papers across 2 groups - advanced modules, case-study material, RTPs and MTPs.

CA Final
From the official portal

How to access ICAI study material

All ICAI study material - including every ICAI study material PDF - is available free on the official ICAI BoS Knowledge Portal. Here is how to get it (note: ClearLevel only links to the official source and never hosts these files):

  1. 1Go to the official ICAI BoS Knowledge Portal (boslms.icai.org), or icai.org → Students → BoS Knowledge Portal.
  2. 2Select your level - Foundation, Intermediate or Final.
  3. 3Open the paper / subject and download the latest study material PDF directly from ICAI.
  4. 4For printed books, order through ICAI's Centralized Distribution System (CDS).
  5. 5Always confirm you are using the current edition for your exam attempt.
Always download from the official ICAI website to be sure you have the latest, authentic edition. Beware of third-party sites offering "ICAI study material PDF" downloads - they may be outdated or unauthorised copies.
Make it count

How to study ICAI study material effectively

Downloading the ICAI study material is the easy part - using it well is what clears the exam. A simple, proven approach:

1Read the BoS module for each topic to build concepts, then solve its practice questions.
2Practise ICAI's RTPs and MTPs before every attempt - the exam closely follows them.
3Solve past papers with the official suggested answers to learn the expected presentation.
4Supplement with ClearLevel's concise notes and video classes for clarity and faster revision.
5Take pattern-based mock tests to build speed and exam temperament.
6Revise actively - summarise, self-test and redo your weak areas.
Pair ICAI material with ClearLevel
Study from the official ICAI BoS material, then use ClearLevel's original concise notes, video classes and mock tests to revise faster and solve doubts.
Avoid these

Common mistakes with ICAI study material

Studying only from coaching notes and ignoring the ICAI BoS material - exams are set from it.
Skipping ICAI's RTPs, MTPs and past papers.
Using outdated, old-syllabus copies instead of the latest ICAI new study material.
Passive reading without actually solving questions.
Downloading every PDF but never making a study plan.
Not reading the suggested answers to learn presentation and marking.
Use both

ICAI study material vs ClearLevel notes

Official ICAI BoS material
  • Official, comprehensive and exam-defining
  • Free to download from the ICAI portal
  • The authoritative source of truth
  • Best for depth, coverage and authenticity
ClearLevel notes & classes
  • Concise, exam-focused original notes
  • Structured video teaching & doubt-solving
  • Pattern-based mock tests for practice
  • Best for clarity, speed and revision

The verdict:they are not rivals. Use the official ICAI study material as your foundation for depth and authority, and use ClearLevel's notes, classes and mock tests to understand faster, revise smarter and practise to the exam pattern.

Keep going

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ICAI study material FAQs

Frequently asked questions

ICAI study material is the official set of learning resources published by the Board of Studies (BoS) of ICAI for every CA level - Foundation, Intermediate and Final. It includes module-wise study material, practice questions, Revision Test Papers (RTPs), Mock Test Papers (MTPs), past question papers and suggested answers, all aligned to the ICAI syllabus.

ICAI material + ClearLevel = a faster pass

Study from the official ICAI BoS material, and let ClearLevel's original notes, expert classes and pattern-based mock tests do the heavy lifting on revision and practice.

ClearLevel is an independent learning platform and is not affiliated with or endorsed by ICAI. We do not host, mirror, reproduce or offer downloads of ICAI's study material, e-books, RTPs, MTPs, suggested answers or past papers - these are the copyright of ICAI and are available only on the official ICAI website. This guide explains how to access that official material and offers ClearLevel's own original notes, classes and mock tests as a complement. Editions and links change over time and were last reviewed in June 2026; always use the official ICAI BoS portal for the material itself.

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