Shruti V, a Chennai student who topped both Class 10 and Class 12, secured All India Rank (AIR) 2 in the CA Intermediate examination, scoring 492 marks out of 600, with 82 per cent. Having cleared CA Foundation in September last year, she has moved a step closer to her goal of becoming a chartered accountant.
Alongside her studies, music, particularly BTS, remained a source of comfort during the demanding year of preparation.For Shruti, the achievement came as a surprise. Rather than checking her CA September 2026 result on the website like other students, she received a call from ICAI President CA Prasanna Kumar, leaving her speechless.
Even as she spoke about the moment, she was still overwhelmed by the news and the emotions that came with it.The Institute of Chartered Accountants of India (ICAI) on Thursday declared the CA Inter September 2026 results. Neel Rajesh Shah from Mumbai and Chandak Sakshi from Nashik jointly secured All India Rank 1, scoring 502 marks out of 600 each, with 83.67 per cent.
Shruti secured AIR 2 with 492 marks, marking a significant milestone in her journey towards becoming a chartered accountant.“Honestly, when I got the call, I just lost all words. I just couldn’t say anything,” she said, describing her first reaction to the news.
FROM FOUNDATION TO CA FINALHaving cleared CA Foundation in September last year, Shruti moved from being a school student beginning a new academic journey to becoming a CA finalist within a year.“Last November I was waiting for my CA Foundation results, and now I’m a CA finalist. I think it is just amazing to think about,” she said.
Shruti studied at Hindu Senior Secondary School in Chennai. She later pursued CA Foundation and CA Intermediate classes through SS Academy, based in Tiruchirappalli, attending classes online.She credited her teachers for their support, particularly when she questioned whether she was ready to appear for the examination.
They helped her clear doubts and encouraged her to take the attempt even when she was uncertain about her preparation.“I think they saw something in me that I did not,” she said, expressing gratitude to the teachers who believed in her when she struggled to believe in herself.A PREPARATION STRATEGY BUILT AROUND CONSISTENCYRather than follow a fixed timetable, Shruti preferred to plan her day as it progressed, organising her preparation around her classes. If she had classes in the evening, she used the morning to study, usually covering a couple of subjects.She paired one subject she was confident in with another that required more attention and avoided overloading herself.
Once her classes were over, she focused on studying and revising, managing up to four subjects a day when time permitted.“I don’t like to really stuff myself with way too much either,” she explained.Audit and Financial Management and Strategic Management (FMSM) were among the subjects she found challenging.Audit required her to understand specialised terminology and learn how to present answers appropriately, while FMSM was relatively unfamiliar compared with subjects such as Accounts, Law and Costing.GST also required additional attention because some concepts took longer to understand.She devoted more time to these weaker areas and practised previous years’ questions (PYQs) and mock test papers (MTPs) to strengthen her understanding and build confidence.“If I am scared of a subject and I run away from it, then it serves no point,” she said.Throughout her preparation, Shruti relied primarily on ICAI study modules and did not use other reference books. She supplemented them with question banks, which organised questions chapter-wise and covered material from different years.She believed the ICAI modules were detailed and understandable enough to serve as the foundation for preparation, helping students become familiar with the concepts and phrasing used in examinations.“The textbook should be your one and only resource,” she advised.She encouraged aspirants to read the modules thoroughly rather than unnecessarily expand their study material.“Just the modules are your mantra,” she said.LEARNING TO TRUST PREPARATIONShruti believed that one mistake CA Intermediate aspirants should avoid was waiting to feel completely prepared before appearing for an examination.
With an extensive syllabus, she considered it unrealistic to expect to cover every topic and perfect every concept before entering the examination hall.She had left a few chapters and concepts uncovered and was uncertain about whether she should appear for the September 2026 attempt. Her teachers encouraged her to write the examination, and she was grateful for their support.“You should trust yourself and know that whatever you have studied, you know well,” she said.The outcome exceeded her expectations.“I did not expect this in a million years,” she said.Her experience also shaped her message for students who did not clear the examination.
She acknowledged that an unsuccessful result could be heartbreaking and that the effort involved in preparing for chartered accountancy extended beyond studying the syllabus. It required students to keep going even on difficult days.“Honestly, it’s heartbreaking.
I wouldn’t say, you know, it’s fine,” she said.She reminded students that an examination result did not erase the nights spent studying, the things they missed or the sacrifices they made.“All the hard work and effort that you have put in doesn’t change,” she said.For her, an unsuccessful attempt was a hurdle rather than the end of the road.“There’s nothing a CA student can’t conquer,” she said.BTS AND MUSIC: HER COMPANIONS THROUGH THE DEMANDING YEARBeyond books, classes and revision, music remained one of Shruti’s biggest companions during the year of preparation. She described herself as a music addict who listened to music while studying and throughout the day.
Spotify was among the apps she used most.“I play music when I study. I play music all the time,” she said.Although she also enjoyed drawing and painting, music became her biggest companion during the previous year.
Sometimes, she sang along, even if she did not consider herself particularly good at it, simply because it made her feel better.She also followed bands such as BTS, watching their videos and content when she needed a break. Their music and the inspiration she drew from them helped her through difficult days.“Honestly, I follow bands like BTS.
So sometimes I just watch their videos and watch their content, and honestly, that really kept me going,” she said.Shruti had particular sets of songs for different moods, listening to certain tracks when she felt stressed and others when she was feeling low.“I think music is really a part of me and I absolutely love it,” she said.For her, listening to favourite songs, watching BTS content and singing along offered a way to recharge during an intense academic period. She believed that having a hobby and making time for oneself were important parts of managing the demands of preparation.“I think we all need that me time.
That’s really, really important,” she said.USING AI TO UNDERSTAND CONCEPTSShruti also used artificial intelligence as a supplementary learning tool. She alternated between ChatGPT and Gemini, particularly when she struggled to understand difficult sentences in the ICAI modules.Subjects such as Law and Audit often required her to understand the context and meaning behind specific statements.
When the language seemed difficult to break down, she uploaded pictures of the material and asked the tools to explain it.She found AI useful when she needed an explanation presented in a way that made sense to her, while teachers remained an important source of guidance.“When you really prompt it well, AI can give you a really good answer,” she said.She emphasised using AI in moderation rather than as a replacement for study material or teachers.THE JOURNEY AHEADWith the excitement of her result still fresh, Shruti was not yet ready to lay out a detailed plan for what came next. She wanted to let the emotions settle before turning her attention to the next stage.Articleship and CA Final were the immediate milestones ahead, with becoming a chartered accountant remaining her ultimate goal.From planning her studies around her classes to working on difficult subjects, relying on ICAI modules, seeking help from teachers and turning to music when she needed a break, Shruti’s preparation combined academic discipline with the personal interests that helped her through the year.For now, she is taking in the achievement while remaining grateful to the teachers who supported her and the music that accompanied her through the demanding days of preparation.- Ends