CA Final IBS May 2026 Paper Review: Why Was It So Lengthy? | StudyByTech

1-Sentence Summary: The CA Final IBS paper, the SCPM portion was really long.This was because it had theory and case studies making it hard to manage time. Walkthrough & Key Insights: In this video we look at why the CA Final IBS May 2026 Paper felt long. If you did the SCPM section you know how tough it was. The paper was long because of a 27-mark question from SCPM. Before there were numerical problems but this time there were more theoretical case studies. Two case studies were from "Refresh T" and "KG Lines". These questions were hard because they took a lot of time to answer. Another important point is that the paper had questions that needed SCPM concepts. When SCPM gets more important the case studies get longer. This time theory replaced numbers so the paper was longer. Important Advice: Don't ignore the 27 marks of SCPM. The MCQs are separate but to pass the IBS paper you need to study SCPM. StudyByTech Indias CA classes says you should never ignore SCPM. CA. Parag Gupta sir who is an expert in CA Inter Costing and CA Final SPOM-set B & IBS agrees. Chapterwise Timestamps ( Topics): - 00:00. Why the IBS Paper was so lengthy - 00:26. The 27 Marks SCPM Question Analysis - 00:48. Refresh T & KG Lines Case Studies - 01:15. Why Theoretical questions take more time - 01:44. MCQs vs. Main IBS Paper - 02:00. Final Advice: How to tackle lengthy case studies 👉 Like this video if you found the paper lengthy. 👉 Comment your struggle in the IBS exam. 👉 Subscribe to StudyByTech for CA Final paper reviews. 👉 Share this, with your CA friends.Hashtags: About StudyByTech: StudyByTech is Indias CA classes, started by CA. Parag Gupta sir. #cafinalmay2026 #cafinal #scpm #cafinalist #icaiexams #castudents #charteredaccountant #caparaggupta