ICAI RTP, MTP and Past Papers: What Each Is, Where to Find Them and How to Use Them

ICAI's Board of Studies publishes three kinds of free practice material for every attempt: Revision Test Papers (RTPs), Mock Test Papers (MTPs) and past question papers with suggested answers. They are written or vetted by the body that sets your exam, so they are the closest thing you have to the real paper. Most students download them all and attempt too few, too late. This guide explains what each is for, where to find it, and how to fit it around chapter-wise practice for the January 2027 exams.

What Each One Is

Revision Test Paper (RTP)

A set of questions with answers that the BoS publishes for each paper ahead of each attempt. ICAI's list of study material applicable for January 2027 names the RTP for January 2027 alongside the study material for Foundation Papers 1 and 2 and for every Intermediate paper, and adds a Statutory Update for Taxation. Treat the RTP as part of the syllabus for that attempt, not just extra questions. For the law and tax papers especially, it tells you what ICAI considers current.

Mock Test Paper (MTP)

A full-length paper set to the exam pattern and released on a fixed schedule in two series before each attempt. You can sit it at home in virtual mode, or in physical mode at an ICAI branch. Question papers go up on the BoS Knowledge Portal and the BoS MTP Registration Portal by 9:30 AM on the scheduled day, and ICAI uploads the answer key within 48 hours.

Past question papers and suggested answers

The actual papers from earlier attempts, with ICAI's suggested answers. For the MCQ papers and sections, ICAI also hosts the MCQ booklets with answer keys on icai.org (for example, "MCQ Questions and Keys - January 2026 Foundation and Intermediate Exams"). Use new-scheme papers only. Old-scheme papers tested a different syllabus and pattern.

Where to Find Them

BoS Knowledge Portal: boslive.icai.org. The education content menu has separate sections for Revision Test Papers, Mock Test Papers and Question Papers New Scheme, each split by course (Foundation, Intermediate, Final) and then by attempt. The January 2027 RTPs are listed for all four Foundation papers and all six Intermediate papers.
BoS MTP Registration Portal: bosmtp.icai.org. Register with your registration number and date of birth, then log in with the OTP sent to the email address on your SSP profile.
ICAI BoS mobile app (Android and iOS) for papers and answers.
icai.org for MCQ booklets and keys, and for examination announcements.

January 2027 MTP Schedule

CA Foundation (BoS announcement of 21 October 2026):

Series I: Paper 1 on 1 December, Paper 2 on 3 December, Paper 3 on 7 December and Paper 4 on 9 December 2026.
Series II: Paper 1 on 14 December, Paper 2 on 16 December, Paper 3 on 18 December and Paper 4 on 21 December 2026.
Timings: 2 PM to 5 PM for Papers 1 and 2; 2 PM to 4 PM for Papers 3 and 4, matching the real exam.

CA Intermediate (BoS announcement of 14 October 2026):

Series I: Papers 1 to 6 on 19, 21, 23, 25, 27 and 30 November 2026.
Series II: Papers 1 to 6 on 3, 5, 7, 9, 11 and 14 December 2026.
Timings: 10 AM to 1 PM. The real Intermediate exam runs 2 PM to 5 PM, so if you sit the mock at home, consider writing it in the afternoon slot instead.

The Foundation exams themselves are on 3, 5, 7 and 9 January 2027; Intermediate Group I on 2, 4 and 6 January and Group II on 8, 10 and 12 January 2027.

How to Combine Them With Chapter-Wise Practice

The three ICAI resources test whole papers. They tell you where you stand, but they are a slow way to fix a weak chapter. Chapter-wise MCQs do the fixing. The cycle is: diagnose with an ICAI paper, repair with chapter drills, re-test with the next ICAI paper.

Foundation: 9 November 2026 to 2 January 2027

Now to 30 November: finish the syllabus. After each chapter, do 30 to 40 MCQs in our QA bank or BE bank. Attempt the January 2027 RTP chapter by chapter as you finish each area.
1 to 9 December (MTP Series I): sit each paper on its date, in the real time slot. Mark it the same evening once the key is out, and list your wrong answers by chapter.
10 to 13 December: repair. If four of your Paper 3 errors were in mathematics of finance, do 60 questions from that chapter before Series II.
14 to 21 December (MTP Series II): re-test. Your error list should be shorter and different.
22 December to 2 January: one or two recent past papers per subject under exam conditions, the RTP once more for Papers 1 and 2, and short daily drills on the weakest chapters.

Intermediate: 9 November 2026 to the exams

Series I has started by the time most students read this. If you are behind, do not skip it. Attempt the papers late, timed, and use them to rank your weak chapters. Then:

For each paper, split your mock score into the 30 MCQ marks and the 70 descriptive marks. If MCQs are under 20, drill chapter-wise: Advanced Accounting, Corporate and Other Laws, Cost and Management Accounting, Auditing and Ethics, FM and SM.
Sit Series II (3 to 14 December) on schedule, then use past papers and the RTP for the final weeks before your group.

For more on the Intermediate MCQ section, read CA Inter MCQs in all six papers.

Rules That Make Mocks Worth Doing

Time it exactly. 3 hours for written papers and 2 hours for Foundation Papers 3 and 4. No reading time for the Foundation MCQ papers.
Mark it the way ICAI does. Apply the 0.25-mark deduction for wrong answers in Foundation Papers 3 and 4. There is no deduction in Intermediate MCQs.
Write the answers, not just the plan. Reading a suggested answer and thinking "I knew that" is not practice.
Log every error by cause: did not know, misread, calculation slip or ran out of time. Each cause has a different fix.

FAQs

What is the difference between an RTP and an MTP?
An RTP is a revision set with answers, released for each attempt and listed by ICAI as applicable material for that attempt. An MTP is a full mock paper released on a fixed date in two series, meant to be attempted under exam conditions.

Are ICAI RTPs and MTPs free?
Yes. They are on the BoS Knowledge Portal, the BoS MTP Registration Portal and the ICAI BoS app.

Do questions repeat from RTPs and MTPs?
ICAI does not promise this. Use them for the pattern, the level and the current-law position, not to predict questions.

Can I sit MTPs at an ICAI branch?
Yes. ICAI runs MTPs in physical mode at branches; contact your branch to register.

Should I use old-scheme past papers?
Only for topics that are unchanged, and with care. New-scheme papers from 2024 onward reflect the current pattern.

Sources

ICAI BoS, Mock Test Papers Series I and II for CA Foundation January 2027 (21 October 2026).
ICAI BoS, Mock Test Papers Series I and II for CA Intermediate January 2027 (14 October 2026).
ICAI BoS, study material applicable for Foundation and Intermediate, January 2027.
ICAI BoS, Revision Test Papers and Question Papers New Scheme on the BoS Knowledge Portal.
ICAI, MCQ Questions and Keys, January 2026 Foundation and Intermediate.
ICAI Examination Department, announcement for January 2027 examinations.