First of all IPCC and Final is different ball game all together. 2-3 years back focus in ipcc was not musch on SAs, during this time ICAI has aggressively asked questions on SAs.
- Conceptual Clarity of each and every topic and sentence you read, you should have undergone proper classes + regular studies
- Command over PM + Past 10 Attempts RTP & MTPs
- Written practice of every 5th Question
- Tricks , Shortcuts, Ways to remember clauses / all points of answers
- Daily Overview of Previous Studies + Daily Studies of Audit