Part 1. Critical thinking is not just a skill; it’s a discipline of the mind — a structured approach to analyzing information, identifying gaps, questioning assumptions, and arriving at well-reasoned judgments. For a Chartered Accountant or a CA student, it is the invisible line that separates compliance from insight, routine from revelation. The Institute of Chartered Accountants doesn’t test this skill in isolation, but it is embedded in every clause you interpret, every ledger you audit, every boardroom decision you shape. Part 2. Critical thinking does not exist in a vacuum — it is a product of your mental environment. Every spreadsheet you read, every Act you interpret, every management meeting you attend — all of these are filtered through your psychology. To think critically, you must first understand how you think