There is no specific minimum time of daily study which is required to pass the examination, but generally 4-5 hours of daily quality study is sufficient. Important Point is, how much prior to the exam you have started. It is important to start atleast 6 month before the examiantion with 4-5 hours of daily study for any examination of CA CS CMA. Student must read and also write the questions on the note book in case of theory examinations like, Auditing, Direct and Indirect Taxation, Law etc. In case of Practical Questions/subjects, student should practice more and more. Generally, student capacity to study theoritical part is less as compared to practical subjects. Practical Subjects, while known to be scoring, theoretical subjects are also scoring when they contained case laws or explained with practical examples.