CA Foundation Syllabus 2026 (New Scheme)
Complete paper-wise syllabus for CA Foundation under the new ICAI scheme. Applicable for September 2026 and all upcoming exams.
Exam Overview
Passing: 40% per paper + 50% aggregate (200/400). No negative marking. No group system.
Accounting
100 marks | 3 hours | Section A| Section | Topics | Weightage |
|---|---|---|
| I. Theoretical Framework | Meaning & scope of accounting, concepts, conventions, capital vs revenue, accounting policies | 5-10% |
| II. Accounting Process | Double entry, journal, subsidiary books, ledger, trial balance, rectification, BRS, inventories, depreciation, bills of exchange | 30-35% |
| III. Final Accounts | Sole proprietor final accounts, Trading/P&L account, balance sheet, NPO accounts, incomplete records | 20-25% |
| IV. Partnership & LLP | Partnership final accounts, admission/retirement/death, goodwill, dissolution, piecemeal distribution | 15-20% |
| V. Company Accounts | Shares & debentures, issue/forfeiture/re-issue, redemption, bonus issue, right issue | 15-25% |
Business Laws
100 marks | 3 hours | Section B| Section | Topics | Weightage |
|---|---|---|
| I. Indian Regulatory Framework | MoF, MCA, SEBI, RBI, IBBI, Ministry of Law | 0-5% |
| II. Indian Contract Act, 1872 | Nature of contract, consideration, performance, breach, indemnity & guarantee, bailment & pledge, agency | 20-30% |
| III. Sale of Goods Act, 1930 | Formation, conditions & warranties, transfer of ownership, delivery, unpaid seller rights | 15-20% |
| IV. Indian Partnership Act, 1932 | Nature, rights & duties, reconstitution, registration, dissolution | 15-20% |
| V. LLP Act, 2008 | Nature, scope, features, incorporation, differences with other forms | 5-10% |
| VI. Companies Act, 2013 | Features, corporate veil, classes of companies, share capital, MOA/AOA, Doctrine of Indoor Management | 15-20% |
| VII. Negotiable Instruments Act | Meaning, characteristics, classification, negotiation, presentment | 10-15% |
Quantitative Aptitude
100 marks | 3 hours | Section APart A: Business Mathematics (40 marks)
| Section | Topics | Weightage |
|---|---|---|
| I. Ratio, Equations & Inequalities | Ratio/proportion, indices, logarithms, linear/quadratic/cubic equations, inequalities | 20-30% |
| II. Mathematics of Finance | Simple/compound interest, NPV, future value, annuities, sinking funds, EMI, CAGR | 30-40% |
| III. Sequences, Sets & Calculus | Permutations & combinations, AP/GP, sets/relations/functions, limits, differential & integral calculus | 30-50% |
Part B: Logical Reasoning (20 marks)
| IV. Logical Reasoning | Number series, coding-decoding, odd man out, direction tests, seating arrangements, blood relations | 100% |
Part C: Statistics (40 marks)
| Section | Topics | Weightage |
|---|---|---|
| V. Data & Sampling | Frequency distribution, histograms, sampling theory, central tendency, dispersion, standard deviation | 45-50% |
| VI. Probability | Independent/dependent events, Bayes' theorem, binomial/Poisson/normal distribution | 25-30% |
| VII. Correlation & Regression | Scatter diagram, Karl Pearson's coefficient, rank correlation, regression lines | 10-15% |
| VIII. Index Numbers | Uses, methods of construction, BSE SENSEX, NSE NIFTY | 10-15% |
Business Economics
100 marks | 3 hours | Section B| Section | Topics | Weightage |
|---|---|---|
| I. Introduction | Meaning & scope, basic economic problems, price mechanism | 5% |
| II. Demand and Supply | Law of demand, elasticity, indifference curves, supply, market equilibrium | 10% |
| III. Production and Cost | Factors of production, variable proportions, returns to scale, cost concepts | 10% |
| IV. Price Determination | Perfect competition, monopoly, monopolistic competition, oligopoly, game theory | 15% |
| V. National Income | Macro aggregates, NI measurement, Keynes models (2/3/4 sector) | 15% |
| VI. Business Cycles | Meaning, phases, features, causes | 5% |
| VII. Public Finance | Fiscal functions, budget, revenue, expenditure, public debt, fiscal policy | 10% |
| VIII. Money Market | Money demand/supply theories, cryptocurrency, monetary policy | 10% |
| IX. International Trade | Trade theories, trade policy, exchange rates, FDI | 10% |
| X. Indian Economy | Pre-1950, 1950-1991, post-1991 reforms | 10% |
Upcoming CA Foundation Exams
Related Resources
Frequently Asked Questions
Is CA Foundation syllabus changed for 2026?
The new syllabus scheme was introduced from May 2024 and continues for 2026 exams. CA Foundation now has 4 papers (Accounting, Business Laws, Quantitative Aptitude, Business Economics), all 100% MCQ based with no negative marking.
Is CA Foundation MCQ based or descriptive?
CA Foundation is 100% MCQ (objective type) since the new scheme. All 4 papers have 100 MCQs each, worth 100 marks. There is no negative marking. Passing requires 40% per paper and 50% aggregate.
How many papers are in CA Foundation?
CA Foundation has 4 papers: Paper 1 (Accounting), Paper 2 (Business Laws), Paper 3 (Quantitative Aptitude), and Paper 4 (Business Economics). Total marks: 400.
What is the passing criteria for CA Foundation?
You need minimum 40% in each paper (40 out of 100) AND minimum 50% aggregate (200 out of 400) to pass. There is no group system - all 4 papers must be cleared together.
When is the next CA Foundation exam in 2026?
The next CA Foundation exam is in September 2026 (2nd, 5th, 7th & 9th September). Registration window: 6-19 July 2026.