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ICAI Study Material vs Coaching Notes: Which Should You Use?

25 April 2026·5 min·By CA Saarthi
ICAI study materialCA Foundation coaching notesBest CA Foundation books

# ICAI Study Material vs Coaching Notes

The single most googled CA Foundation question: **"Should I study from ICAI material or coaching notes?"**

Short answer: **70% ICAI, 30% supplementary.** Long answer below.

Why ICAI material wins on relevance

  • ICAI is the only body that sets the exam. Its material reflects exactly the syllabus weightage and difficulty calibration the paper-setter uses.
  • Past attempts repeatedly pull questions verbatim from ICAI's RTPs, MTPs, and even the Practice Manual.
  • It's free. Available as PDFs on icai.org and shipped in physical form to registered students.

    • Why coaching notes have a role

  • Better visual structure — bullet points, mind maps, summary tables.
  • Worked examples often more pedagogical than ICAI's terse style.
  • Some chapters in ICAI material are dense; coaching notes act as a translator.
  • Topics like LR (Logical Reasoning) and BCK (Business Commercial Knowledge) often have weaker ICAI coverage; coaching fills the gap.

    • The 70/30 rule

  • 70% time on ICAI Study Material — **read it once cover to cover, solve every illustrative example.**
  • 20% on RTP + MTP from the last 2 attempts. These are your highest-signal practice resources.
  • 10% on coaching notes — only as a quick-reference for chapters where you struggle with ICAI's style.

    • What NOT to do

  • Buy 5 different coaching modules. — You'll never finish any. Pick one author you find readable and stick to it.
  • Skip ICAI to use only coaching notes. — Coaching notes = ICAI rephrased + the author's bias. The exam isn't going to test the bias.
  • Spend hours debating which is better. — Spend that hour solving problems instead.

    • A practical checklist

  • Have you finished ICAI's chapter examples for every chapter? (If no → that's your bottleneck.)
  • Have you solved at least 2 RTPs in full? (Most students do 0.)
  • Are you using coaching notes only for clarification, or as a primary source? (If primary → flip the ratio back to ICAI.)

    • The ICAI material gives you the exam. Coaching gives you a perspective. Don't confuse the two.

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