CA Foundation Jan 2026: Complete Syllabus, Subjects, and Exam Pattern

The CA Foundation Jan 2026: Complete Syllabus, Subjects, and Exam Pattern provides a clear roadmap for aspirants to plan their preparation effectively. Enroll in CA Foundation coaching in Bangalore, CA coaching in Bangalore, or the best CA coaching in Bangalore to boost your exam readiness and succeed confidently.

CA Foundation Jan 2026: Complete Syllabus, Subjects, and Exam Pattern

Students who want to be Chartered Accountants begin with the CA Foundation Course 2026, offered by the Institute of Chartered Accountants of India. The test changed over time to help people learn what they need for work. It makes sure they have the skills to do well in their jobs. This handbook gives you clear details about the CA Foundation tests for 2026. It covers what you’ll study, how the tests work, course information, the latest changes from the ICAI CA Foundation Jan 2026: Complete Syllabus, Subjects, and Exam Pattern.

Overview of CA Foundation 2026

The CA Foundation exam begins your journey toward becoming a Chartered Accountant. It teaches core subjects like accounting rules, business regulations, skills in numbers, also how businesses work. Knowing how the test is structured, also what topics are covered, helps you study smarter.

The ICAI now holds exams three times yearly, in May/June, September, then January. People hoping to take the exam need to sign up with the ICAI’s Board of Studies at least four months prior to when the exam takes place to qualify. You can sign up for any of the three classes at any time.

• Registration portal: icai.org

• Registration fee (Indian students): Rs. 9,000

• Students from the US pay a $700 registration cost

Who Should Take CA Foundation?

The CA Foundation exam suits students who want to work in finance, accounting, economics, or law. It gives people studying to be accountants the basic facts they need for the later, harder parts of their training. Students finish the basic courses, then study more advanced material, ultimately becoming qualified Chartered Accountants.

This test took the place of an older one, the CA-CPT. Now, people can take it several times each year for more convenience. You must finish all three levels, beginning with Foundation, moving to Intermediate, then completing Final, to get the CA designation.

Exam Pattern and Syllabus – CA Foundation 2026

The first step towards qualifying as a chartered accountant covers topics like bookkeeping, rules, finances, plus problem-solving involving numbers. Knowing how the exam is organized and how to point is awarded will facilitate your study.

Important Things to Know:

• Given three opportunities a year in May/June, September and January.

• You must sign up at least four months before the exam

• Covers Accounting, Business Law, Business Economics, and Quantitative Aptitude

• This is where you start before moving on to the next stages

Check the ICAI website for recent announcements, changes to the course plan, information about signing up

Individuals who wish to become Chartered Accountants will first take the CA Foundation exam for 2026.The group for professional accountants in India conducts this test. Here's information about the exam, how to register, also eligibility requirements.

Basic Exam Information

• The exam is called CA Foundation 2026.

• The Institute of Chartered Accountants of India (ICAI) is the governing body.Level: National Level

• Frequency of examination: 03 times a year (May/June, September and January)

• Examination mode: Offline (Pen Paper based examinations)

• Number of papers: 04 papers

• Languages for examination: English and Hindi (English is compulsory for section B in Paper 2)

• Mode of Registration: Online via ICAI e-Services

• Your registration is good for three years. It begins the moment you sign up

Eligibility Criteria

• Students require a certificate showing they finished the twelfth grade, or they can provide evidence they are enrolled in the exam now.

• Graduates with a degree don't have to take the CA Foundation course.

Fees

• Indian Students: Rs. 11,300

• Foreign Students: $1105

Important Notes for Registration

• Tell me your hello, complete name, date of birth, as well as your gender exactly as shown on your 10th or 12th grade school records.

• After you submit your reply, you won't be able to change it.

• Tell us your mobile number, also share your email. We will text important things, such as security codes, to your contacts.

• You’ll get your learning resources via email or text message shortly, usually within a couple of days, after we confirm your payment.

• If your phone number is from another country, we will send your temporary codes to your email.

ICAI Contact Details

Section	Contact No.	Email
Foundation	0120-3894815	foundation_examhelpline@icai.in
Intermediate	0120-3054819	intermediate_examhelpline@icai.in
Final	0120-3894807	final_examhelpline@icai.in
PQC / Duplicate Mark Statement / Pass Certificate / Transcript	0120-3054836	dms_examhelpline@icai.in

Exam Frequency and Schedule

Beginning in May or June 2026, students will take the CA Foundation exam three times yearly, in May/June, September, or January. This changes the former schedule of two exams each year.

Registration Deadlines

• You need to sign up with the ICAI Board of Studies for a minimum of four months before you take the Foundation exam.

• To take the Intermediate exam, students need to be enrolled for at least eight months, they also must finish the necessary classes.

• You could sign up for the September 2024 Foundation Exam until May 1, 2024.

• The ICAI changed the exam dates to give students greater freedom with when they take the test, so they can better time studying with exam periods.

The ICAI offers the CA Foundation course for 2026, it’s how students begin their journey to become Chartered Accountants. Here's a simple breakdown of who can apply, when to sign up, what the test covers, how to register.

Eligibility Criteria for CA Foundation 2026

Rules from the ICAI, specifically numbers 25E, 25F, 28F, permit students to sign up for the CA Foundation course temporarily once they finish tenth grade.

1. Provisional Registration

Students join the CA Foundation course once they finish tenth grade or complete a similar school program approved by government authorities. Students can start getting ready for college, also for the CA Foundation test, with this signup.

2. Regular Registration

Students completing twelfth grade can sign up as full-time students. Individuals can take the CA Foundation exam once they finish high school.

Students who finish their degrees can go straight into the CA Intermediate course. They do not need to take the Foundation exam.

Important Dates for CA Foundation Registration 2026

Exam Attempt	May/June 2026	September 2026	January 2026
Registration Start Date	Open	Open	Open
Registration Last Date	1st January 2026	1st July 2026 (Expected)	1st September 2025

Exam Dates and Forms

Event	May/June 2026	September 2026	January 2026
Online Exam Form Release	Mid-March 2026 (Expected)	1st July 2026 (Expected)	November 2025 (Expected)
Last Date to Apply Without Late Fee	Last week of March 2026 (Expected)	July/August 2026 (Expected)	End of November 2025 (Expected)
Last Date to Apply With Late Fee (Rs. 600)	To be notified	To be notified	To be notified
Correction Window	To be notified	To be notified	To be notified
Admit Card Availability	To be notified	To be notified	To be notified
Exam Dates	To be notified	16th, 18th, 20th & 22nd September 2025	To be notified
Result Announcement	To be notified	To be notified	To be notified

How to Register for ICAI CA Foundation Exams 2026

You can sign up for the CA Foundation exam in 2026 through the internet. Your registration stays good for three years. People who sign up can take the test up to six times.

Detailed Registration Procedure

• Go into the ICAI e-Services Portal and enter your password in order to access the Self-Service Portal (SSP).Look for the exam area on the screen, then select the button to sign up for the test.

• Choose the basic test form, then review the instructions that appear. Agree to these conditions to continue.

• Check your student info, picture, signature, then move forward.

• Finish the form by checking the “I Agree” box, then move forward.

• You can submit the exam fee, 1500 rupees, using the online payment system.

• Save the exam receipt after you pay, it’s good to have for your files.

CA Foundation Exam Pattern 2026

The CA Foundation test has four parts, split into two sections

Level 1: Paper 1 & Paper 2

Paper 1: Accountancy Principles and Practice (100 Marks)

• This checks understanding of how accounting works, creating reports about money, using established rules for finances.

Paper 2: Business Law & Business Correspondence and Reporting (100 Marks)

• This course teaches you about business law, ethical behavior, how to communicate effectively, also the basics of writing business letters or emails.

Level 2: Third and Fourth Papers

 Paper 3: Analytical reasoning, business mathematics, and statistics (100 marks)

• It assesses a person's ability to use data, reason rationally, comprehend math, and solve problems.

•  Business Economics and Business and Commercial Knowledge (100 Marks) is the fourth paper.

• It covers economics, both the small pieces like individual markets, the big picture like national economies, business knowledge, understanding how companies operate.

Steps to Complete the CA Foundation Course

You need to do these five things to finish the CA Foundation:

• Finish twelfth grade, then sign up with the Board of Studies.

• You must sign up by December 31 to attend the May session, or by June 30 for the November session.

• Finish the four months of learning for the CA Foundation course.

• Register for the CA Foundation test by the dates listed.

• Take the exam either in May or November, depending on when your classes are scheduled.

• Pass the basic test, then sign up for the next level course.

Eligibility Criteria for CA Foundation 2026

People applying for the CA Foundation exam need to follow these rules

• You need a high school diploma, or you must have completed the equivalent from an accepted school.

• You need to sign up with ICAI for the first level course, following their dates.

After completing the registration process, candidates must undergo a minimum study period of four months before they are eligible to appear for the CA Foundation exam.

Latest Notification: CA Foundation Course 2025-2026 Registration and Exam

The Institute of Chartered Accountants of India shared news about the CA Foundation exams for 2025-2026. They announced details on signing up, when tests happen, official announcements.

Important Notifications:

Candidates’ observations on CA Final, Intermediate, and Foundation question

• papers (September 2025) – Click Here

• Postponement of CA Exams scheduled on 9th & 10th September 2025 in Kathmandu – Click Here

• Dates and locations for the next CA Foundation and Intermediate January 2025 Exams – Click Here

• Foundation Course – New Scheme of Education and Training – Click Here

• Applicable BoS Publications for September 2024 Foundation & Intermediate

• Exams – Click Here

• Mock Test Papers Series II & III for students appearing in CA Foundation June 2024 Exams – Click Here

CA Foundation Registration Fees 2026

Students in India pay a different amount to register for the CA Foundation course than students from other countries. You will need to make multiple payments, it is not a single fee.

Fee Details for Indian Students:

• Foundation Prospectus: ₹200

• Registration Fee: ₹9,000

• Subscription to Members’ Journal (Optional, 1 Year): ₹400

• Foundation Exam Form Fee: ₹1,500

• Total: ₹10,900

Fee Details for Foreign Students:

• Foundation Prospectus: $20

• Registration Fee: $700

• Subscription to Members’ Journal (Optional, 1 Year): $40

• Foundation Exam Form Fee: $325

• Total: $1,065

  
  

Students should get the journal to learn about new study resources, receive course updates.

People studying for the CA Foundation exam online will likely pay about 60,000 rupees each year, though the cost changes depending on the school they choose.

CA Foundation Exam Fee 2026

The CA Foundation test happens three times yearly, in May/June, September, then January. The cost to apply changes depending on where you take the test

Exam Centre	Application Fee
Indian Centres	₹1,500
Kathmandu (Nepal)	₹2,200
Overseas Centres (Abu Dhabi, Doha, Dubai, Muscat)	$325

CA Foundation Exam Pattern 2026

The CA Foundation test includes four sections, each worth 100 points

Paper 1 & Paper 2 – Subjective

• Paper 1: Accounting

• Paper 2: Business Laws & Business Correspondence

• Maximum Duration: 3 hours per paper

• No negative marking

The purpose of Papers 3 and 4

• Paper 3: Quantitative Proficiency (Statistical Analysis, Business Mathematics, and Logical Reasoning)

•  Paper 4: Business and Economic Understanding & Economics of BusinessMaximum Duration: 3 hours per paper

• For each incorrect answer, one quarter of the points will be taken off your score

Passing Criteria:

• You need at least a 40 percent score on every assignment

• If you add together any of the test scores, you must receive at least a 50%.

• Examination Mode: Paper and Pen, Offline

• Hindi and English are the exam languages; the second part of Paper 2 only used English.

New Syllabus for the CA Foundation Course 2026

The CA Foundation syllabus offered in 2026 entails four important subjects. The syllabus provides students with a clear procedure in preparation for the exam. The new syllabus was published for students by the Institute of Chartered Accountants of India on July 1, 2023, and the first full examination will be taken with the new syllabus in June 2024.

The CA Foundation test includes four sections, each worth 100 points. Here's what each course covers:

Paper 1: Principles and Practice of Accounting

This guide teaches students the basics of accounting, covering its important ideas principles. It helps people create financial reports, tackle simple accounting issues, with speed.

Paper 2: Business Laws

This material explores Business Laws, helping students grasp important legal rules, then deal with real-world business legal problems.

Paper 3: Quantitative Aptitude

This document has three sections. It explores basic ideas in math, data analysis, logic.

• Business Mathematics covers essential math ideas people use in business, money matters, also the study of wealth.

• Section B tests how well you think. It's worth 20 points. You'll face questions about patterns with numbers, secret codes, identifying what doesn't fit, figuring out directions, arranging people in seats, also family relationships.

• Section C, Statistics, is worth 40 points. It covers ways to work with numbers for business or economics.

Paper 4: Business Economics

This material shows students the main ideas behind how economics works in business, it teaches them to use these ideas to fix actual business issues.

CA Foundation Study Material 2026

People studying for the May/June 2026 test need to use the updated CA Education system, which started on July 1, 2023. The updated course outline features a shorter training period, now two years instead of three, it also changes which classes students take, removing some options.

• Foundation Course – New Scheme of Education and Training: Click Here

• Old Scheme of Education and Training: Click Here

CA Foundation Admit Card 2026

You can download your admit card online if you signed up, sent in your application, finished paying. People who applied can get their exam tickets using their registration details, their secret code. They need to bring the ticket with them to the test location.

CA Foundation Result 2026

We will post results on the ICAI website. People can see their scores with their sign-in details, a registration number, a password. We will also publish a list ranking the 50 best applicants.

Preparation Tips for CA Foundation 2026

• Know what the CA Foundation course covers. This helps you study the right things.

• Get going quickly. Start preparing right away, giving yourself lots of time to practice, to make changes.

• Stick with good learning resources. Check materials from the ICAI, also use well-regarded textbooks to really grasp the concepts.

• Try practice tests. ICAI offers these tests so you can see how well you’re doing, it feels like the real exam.