CA Final Paper 6, Integrated Business Solutions, is on 13 November 2026. The law part of IBS is small, but it can cost you marks if you cannot find the right provision quickly.
This guide covers what you can carry into the hall, how to find law answers fast, and how to prepare in the weeks left. It is based on CA Harsh Gupta’s session on the IBS law strategy.
Watch the Strategy Session
CA Harsh Gupta explains the law approach for IBS in an 11 minute video. Watch it first, then use the notes below.
Paper 6 IBS at a Glance
These details come from ICAI’s guidance notes for the Final November 2026 exams.
| Detail | Information |
|---|---|
| Exam date | Friday, 13 November 2026 |
| Timing | 2:00 PM to 6:00 PM IST, four hours |
| Format | Open book, case study based |
| Paper structure | Five case studies of 25 marks each, and you attempt any four |
| Each case study | 10 marks of MCQs and 15 marks of descriptive questions |
| MCQ answers | Marked on the OMR portion of the answer sheet |
For every paper date, see our CA Final November 2026 datesheet.
What ICAI Allows in the Exam Hall
Because IBS is an open book paper, you must know the rules before you plan what to carry. These are ICAI’s own rules.
| Allowed | Not allowed |
|---|---|
| Your own material in hard form, such as study material, practice manuals, ICAI revision test papers, text books, bare Acts, your own notes or other reference material | Mobile phones, iPads or any electronic device in the exam hall |
| Consulting that material to answer the questions | Exchanging any material with other candidates |
| Writing your answers yourself, in your own handwriting | Pasting answers from reference material or any other source into the answer booklet, which counts as unfair means |
Check the instructions on your admit card as well. Use your books to find the provision, then write the answer in your own words and handwriting.
Carry Four Tools for Law
Do not carry too many books. If you carry a lot, finding the right point for a question takes longer, and you have other subjects to handle too.
| Tool | Why you need it |
|---|---|
| ICAI study material | Your main source for the full provision and detailed wording |
| CA Final Compact book | A summary of the whole CA Final law syllabus in about 90 pages, with sections in sequence. The same book serves SPOM Set A and the law part of IBS |
| Nov 2026 additional amendments note | A two page note with only the new amendments, since the Compact covers ICAI amendments up to May 2026 |
| Topic wise index | Links each topic in the Compact to the matching pages of the study material, so you can reach the full text quickly |
For example, Section 149 on the Board of Directors sits on page 1.1 of the Compact. The index points you to the study material pages 1.3 to 1.5 and 1.35 to 1.43.
You can order the book on our CA Final Compact book page. The index and the amendments note are in the video description on Telegram: the index linking the Compact to the study material and the November 2026 amendments note.
How Much Law Comes in IBS
CA Harsh Gupta tracked the law weightage in recent IBS papers. This is his own analysis, not an ICAI figure.
| Attempt | Law marks, approximately |
|---|---|
| May 2026 | 12 |
| January 2026 | 14 |
| September 2025 | 13 |
| Earlier attempts | 15 to 16 |
So you can expect about 12 to 16 marks from law, with an average of around 14 to 15. Some of these come as MCQs and some as descriptive questions.
How to Attack a Law Question in an Open Book Paper
You do not need every section by heart, but you must be able to tell which section a question is based on. A book cannot help if you have never studied the topic.
| Step | What to do |
|---|---|
| 1 | Read the question and work out the topic or section it is based on |
| 2 | Open the Compact, where the sections are in sequence, and find the provision and its exceptions |
| 3 | Use the index to reach the same topic in the study material if you need the full detail |
| 4 | Write the answer in your own words and handwriting, applying the provision to the facts |
A Worked Example
Suppose a company wants to give a loan to its managing director as part of the conditions of service. You should recognise that this points to Section 185 on loans to directors.
In the Compact you go straight to Section 185 and find the exception for such loans. Then you write your answer from the provision, without searching the whole book.
Do Not Go in Blank
Plan to watch the law marathons and revisions at least once before the exam, a little each day, so you know which provision sits in which section. All of them are in the CA Final IBS playlist on the channel.
Super 10 Expected Law Topics
CA Harsh Gupta also shared a list of Super 10 expected law topics for November 2026. He built it with AI models and his own analysis.
He says about 12 of the roughly 15 law marks in May 2026 came from the similar list for that exam, but he calls it luck and says it is not a guarantee. Star-mark these topics in your resources and treat the rest of the syllabus as equally important. The list is in a PDF on Telegram.
Update Yourself on the November 2026 Amendments
The Compact covers amendments up to May 2026. For the additional amendments, watch the November 2026 CA Final amendments class for SPOM and IBS and keep the two page note with you.
For extra practice, use our CA Final RTP collection.
Frequently Asked Questions
When is the CA Final IBS paper in November 2026?
Paper 6 is on Friday, 13 November 2026, from 2:00 PM to 6:00 PM IST.
Can I carry the Compact book and my notes into the exam?
ICAI allows your own material in hard form, including text books and your own notes. Electronic devices are not allowed. Check your admit card instructions.
Can I copy answers from my reference book?
You must write the answer in your own handwriting. ICAI prohibits pasting answers from reference material, and a violation counts as unfair means.
How many marks does law carry in IBS?
About 12 to 16 marks in recent papers, on CA Harsh Gupta’s analysis, with an average of around 14 to 15.
What is the pattern of Paper 6?
Five case studies of 25 marks each, of which you attempt four. Each has 10 marks of MCQs and 15 marks of descriptive questions.
Is the IBS law syllabus different from SPOM Set A?
No. CA Harsh Gupta says there is no separate law syllabus for IBS, so what you studied for SPOM applies.
Source: ICAI guidance notes for the Final November 2026 exams and CA Harsh Gupta’s IBS law strategy video.
