CA Foundation Syllabus & Exam Pattern 2026 Explained Simply

CA Foundation Syllabus & Exam Pattern 2026 Explained Simply

The Institute of Chartered Accountants of India (ICAI) introduced the New Scheme of Education and Training through an official notification released on 1 July 2023. Under this revised framework, the first CA Foundation examination was conducted in June 2024, marking a significant shift in the syllabus and exam structure.

Students planning to appear for the CA Foundation January 2026 attempt must note that the syllabus prescribed under the new scheme is applicable. Candidates are strongly advised to stay updated with official announcements and detailed syllabus documents available on the ICAI website (icai.org) CA Foundation Syllabus & Exam Pattern 2026 Explained Simply.

CA Foundation Syllabus 2026 – Overview

Under the revised syllabus pattern, the CA Foundation examination consists of four papers. Aspirants preparing for the January 2026 CA Foundation exam should focus equally on all subjects, as each paper carries 100 marks, making a total of 400 marks.

A concise summary of the CA Foundation syllabus and exam structure is provided below.

Particulars	Details
Exam Name	CA Foundation Examination (earlier known as CA CPT – Common Proficiency Test)
Conducting Authority	Institute of Chartered Accountants of India (ICAI)
Mode of Examination	Offline (Pen-and-paper based)
Exam Frequency	Three times a year – January, May/June, and September
Exam Level	National-level examination
Difficulty Level	Easy to Moderate
Number of Papers	4
Paper 1	Principles and Practice of Accounting
Paper 2	Business Laws and Business Correspondence & Reporting
Paper 3	Business Mathematics, Logical Reasoning & Statistics
Paper 4	Business Economics & Business and Commercial Knowledge
Exam Duration	3 hours for Papers 1 & 22 hours for Papers 3 & 4
Maximum Marks (Each Paper)	100
Total Marks	400
Marking Scheme	Papers 1 & 2: Descriptive (No negative marking)Papers 3 & 4: MCQs (¼ mark deducted for each incorrect answer)
Medium of Examination	English / Hindi (except Section B of Paper 2)

CA Foundation Syllabus 2026 – Complete Guide (New Scheme)

The Institute of Chartered Accountants of India (ICAI) introduced the New Scheme of Education and Training on 1st July 2023. Under this revised framework, the first CA Foundation exam was conducted in June 2024, and the updated syllabus continues for the January 2026 attempt.

Candidates planning to appear for the CA Foundation January 2026 examination must prepare strictly as per the revised syllabus, as significant structural and assessment changes have been implemented. The official and most reliable source for syllabus updates remains icai.org.

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CA Foundation 2026: Overview

The CA Foundation examination evaluates a student’s understanding of core business, accounting, law, mathematics, and economics concepts. Under the current pattern, students must appear for four papers, each carrying 100 marks, making a total of 400 marks.

Key Highlights of CA Foundation 2026

• Exam Name: CA Foundation (Earlier known as CPT)

• Conducting Body: Institute of Chartered Accountants of India (ICAI)

• Exam Mode: Offline (Pen & Paper Based)

• Frequency: Three times a year – January, May/June, September

• Level: National

• Difficulty Level: Easy to Moderate

• Total Papers: 4

• Total Marks: 400

Exam Duration & Marking Scheme

• Paper 1 & Paper 2: 3 hours each (Descriptive/Objectives as applicable)

• Paper 3 & Paper 4: 2 hours each

• Negative Marking:

  • No negative marking for descriptive papers

  • ¼ mark deducted for each incorrect MCQ in objective papers

• Medium: English / Hindi (except certain sections)

CA Foundation New Syllabus 2026 – Subject Structure

Paper	Subject	Marks	Question Type
Paper 1	Accounting	100	Objective
Paper 2	Business Laws	100	Objective
Paper 3	Quantitative Aptitude (Maths, LR, Statistics)	100	Subjective
Paper 4	Business Economics	100	Subjective

Paper 1: Accounting

(Principles & Practice of Accounting)

This paper focuses on building a strong foundation in accounting concepts and practical application. Students learn how to prepare financial statements and handle common accounting transactions.

Key Areas Covered

• Accounting fundamentals, principles, and standards

• Books of accounts and trial balance

• Rectification of errors

• Bank reconciliation statements

• Inventory valuation

• Depreciation methods and accounting treatment

• Bills of exchange, consignment, average due date, and account current

• Final accounts of sole proprietors

• Partnership accounts (including admission, retirement, goodwill)

• Not-for-profit organization accounts

• Introduction to company accounts (shares, debentures, Schedule III)

Paper 2: Business Laws

This paper develops legal awareness and understanding of business regulations applicable in India.

Laws Covered

• Indian Contract Act, 1872 – essentials of valid contracts, performance, breach

• Sale of Goods Act, 1930 – conditions, warranties, transfer of ownership

• Indian Partnership Act, 1932 – rights, duties, reconstitution, dissolution

• LLP Act, 2008 – nature, incorporation, features

• Companies Act, 2013 – company formation, MOA, AOA, share capital

• Negotiable Instruments Act, 1881

Paper 3: Quantitative Aptitude

(Business Mathematics, Logical Reasoning & Statistics)

This paper enhances numerical ability, logical thinking, and data interpretation skills.

Part A: Business Mathematics (40 Marks)

• Ratio & proportion

• Equations and inequalities

• Financial mathematics (SI, CI, NPV, EMI, annuities, bonds)

• Permutations & combinations

• Sequences & series

• Sets, relations & functions

• Basic differential & integral calculus

Part B: Logical Reasoning (20 Marks)

• Number series

• Coding & decoding

• Direction tests

• Seating arrangements

• Blood relations

Part C: Statistics (40 Marks)

• Data presentation and graphs

• Measures of central tendency and dispersion

• Probability

• Theoretical distributions

• Correlation & regression

• Index numbers

Paper 4: Business Economics

This subject introduces economic principles and their application in business decision-making.

Major Topics

• Nature and scope of business economics

• Demand and supply analysis

• Production, cost, and pricing theories

• Market structures and price determination

• Business cycles

• National income

• Public finance and fiscal policy

• Money market and monetary policy

• International trade and exchange rates

• Overview of the Indian economy

CA Foundation 2026 Preparation Tips

1. Understand the Syllabus Thoroughly Be clear about the paper pattern, marks distribution, and question type.

2. Create a Balanced Study Plan Allocate time to all subjects, focusing more on weaker areas.

3. Build Conceptual Clarity Avoid rote learning—understand the logic behind concepts.

4. Practice Regularly Daily problem-solving improves accuracy and speed, especially in maths.

5. Attempt Mock Tests & PYQs These help identify weak areas and improve exam confidence.

6. Stay Updated with Business News Useful for Business Economics and Commercial Knowledge sections.

7. Use ICAI Study Material First ICAI books and practice manuals should be your primary resources.

8. Leverage Online Resources Revision marathons, online test series, and quizzes can boost preparation.

Frequently Asked Questions (FAQs)

Q1. What’s new in the CA Foundation syllabus 2026? 

The revised syllabus emphasizes practical application, analytical thinking, and MCQ-based assessment to align with professional requirements.

Q2. Does the new scheme change preparation strategy?

Yes. Students must focus more on concept clarity, real-life application, and consistent practice rather than memorization.

Q3. Are any new subjects introduced in 2026? 

No new subjects have been added. The core subjects remain the same, though content structure has been refined.

Q4. How should students approach the revised exam pattern? 

Understand the marking scheme, practice both objective and subjective questions, and follow a structured study plan.

Q5. Where can I find official CA Foundation 2026 materials? 

The ICAI official website provides the latest syllabus, study material, mock tests, and important notifications.