Financial Reporting (FR) is one of the most crucial and high-scoring papers in the CA Final exam. It requires a strong grasp of IND-AS, consolidation, and advanced accounting concepts. Many students struggle with time management and revision for FR, especially close to exams.
If you are appearing for the CA Final September 2025 attempt, here’s a 15-day smart strategy from Smart Learning Destination to boost your FR preparation and maximize your marks.