ICAI RTP Sep 2026: What It Is, Where to Get It, and How to Actually Use It

If you asked ten CA students what the most useful free resource in their preparation toolkit is, most would say past papers or coaching notes. Very few would say the RTP. And almost none of them would be using it correctly.

The ICAI RTP Sep 2026 is the Revision Test Paper released by the Institute of Chartered Accountants of India for the September 2026 CA examination attempt. It is an official document covering Foundation, Intermediate, and Final levels. It is free to download. It is updated specifically for the current attempt. And it is systematically ignored by a large proportion of the students who could benefit most from it.

This article explains exactly what the RTP is, what it contains, how it differs from other official resources, and how to use it practically across different CA levels before September 2026.

What Is the ICAI RTP, and Who Releases It?

The Official Source

ICAI's Board of Studies releases the Revision Test Paper before each examination attempt. For September 2026, a separate RTP is released for:

CA Foundation (all four papers)
CA Intermediate (Group 1 and Group 2 separately)
CA Final (Group 1 and Group 2 separately)

Each RTP includes a curated set of revision questions across all papers in that level, along with detailed suggested answers that show the expected structure, depth, and content of a correct response. The RTP also incorporates the latest amendments, circulars, and changes to law or accounting standards that apply to the specific examination attempt.

When Is It Released?

Based on previous years, the September 2026 RTP is expected to be published on the ICAI website approximately two to three months before the examination, which places the release window around June to July 2026. Students should check the ICAI website regularly from May 2026 onward and download their relevant RTP as soon as it becomes available.

RTP vs MTP vs Past Papers: Three Resources, Three Different Purposes

This is one of the most common areas of confusion among CA students. Treating these three resources as interchangeable wastes significant preparation time.

Past Question Papers (Previous Year Papers) These are actual question papers from previous ICAI examinations. They help students understand recurring question types and the general difficulty level expected over time. Their limitation is that they do not reflect recent amendments. A past paper from three years ago will not include Finance Act 2026 provisions or updated GST notifications.

RTP (Revision Test Paper) The RTP is built for content revision before the specific upcoming attempt. It covers the full syllabus with selected high-priority questions, provides detailed suggested answers, and is updated to reflect all amendments applicable to the current attempt. It is the most current official document available before the exam.

MTP (Mock Test Paper) The MTP simulates the actual exam. It is structured exactly like the real paper, carries the same mark distribution and time allocation, and is designed to be attempted in full under timed conditions. Its purpose is to test exam execution, not just knowledge.

The correct approach uses all three: past papers to understand patterns over time, the RTP to revise and incorporate amendments, and the MTP to simulate the actual exam experience.

What the ICAI RTP Sep 2026 Covers at Each Level

CA Foundation

The Foundation RTP covers all four papers with a mix of objective practice for Papers 3 and 4 and subjective revision questions for Papers 1 and 2. Foundation-level students should pay particular attention to the accounting format guidance in Paper 1 suggested answers, as these show exactly how ICAI expects final accounts and journal entries to be presented.

Students at the Foundation level who want to build conceptual understanding alongside RTP practice can access CA Foundation video lectures and books for structured subject-level support.

CA Intermediate

The Intermediate RTP is where amendment content becomes critically important. Paper 3 (Taxation) is updated every year to reflect the Finance Act, and the GST section is updated for relevant notifications and circulars. Paper 2 (Corporate and Other Laws) also carries amendment-heavy content reflecting any changes to the Companies Act or allied legislation.

CA Final

At the Final level, the RTP becomes more substantive and detailed. It covers amendment-heavy papers like Direct Tax Laws and Financial Reporting with greater depth, and it includes content relevant to the open-book papers (Papers 5 and 6) that help candidates understand the level of integration expected.

A Practical Step-by-Step Method for Using the RTP

Step 1: Download immediately when released As soon as the September 2026 RTP becomes available, download all relevant documents for your level and groups. Do not wait until closer to the exam.

Step 2: Read the amendment sections first Before attempting any questions, read the amendment notes or updated content sections for Law and Taxation papers. This tells you what has changed and must be incorporated into your answers.

Step 3: Attempt every question before reading the solution This is non-negotiable. Write your answer, then compare it to the suggested solution. Do not read the answer first. The gap between what you wrote and what the suggested answer shows is exactly the information you need.

Step 4: Categorize errors When you compare your answer to the solution, identify whether the gap was due to a content error (you did not know the provision), a presentation error (you knew it but structured the answer poorly), or a completeness error (you covered part of the answer but missed important sub-points).

Step 5: Combine the RTP revision with the evaluated mock test practice The RTP tells you whether you know the content. A mock test evaluated by a qualified professional tells you whether you can deliver that content in a scorable exam answer. Use both. Attempt a full mock test for each paper after completing RTP revision for that paper, and submit it for expert feedback.

Structured mock tests with professional evaluation are available through CA Test Series for 2026 for all levels, including paper-wise enrollment options.

Before enrolling, confirm which papers are included in the plan relevant to your level by checking the test series syllabus coverage.

Students pursuing CS and CMA qualifications alongside CA can find similarly official and structured preparation resources through the CS Test Series for June 2026 and CMA Test Series for June 2026.

General FAQs

Q: What is the ICAI RTP Sep 2026?

A: It is the Revision Test Paper released by ICAI's Board of Studies for all CA levels for the September 2026 exam attempt. It includes revision questions, suggested answers, and updated amendment content.

Q: Is the RTP free?

A: Yes. ICAI releases RTP documents at no cost on the official ICAI website for all registered students.

Q: How is the RTP different from the MTP?

A: The RTP is a revision resource with questions and solutions for content consolidation. The MTP is a complete simulated exam paper designed to be attempted under timed conditions to build exam execution skills.

Q: Does the RTP reflect recent amendments?

A: Yes. Each RTP is scoped to the specific examination attempt and includes updates for applicable Finance Act changes, GST notifications, and revised accounting standards.

Q: Should I read RTP solutions before attempting the questions?

A: No. Always attempt questions first, then compare your written answer to the suggested solution. Passive reading of solutions provides almost no preparation benefit.

Q: Can the RTP replace a full test series?

A: No. The RTP covers content revision and amendment familiarity. A test series provides timed exam practice with professional evaluation, which the RTP is not designed to replicate.