CA Syllabus 2026-27 (Entry Level)

Becoming a Chartered Accountant is a journey of precision and persistence. With the ICAI New Scheme of Education and Training, the syllabus has been streamlined to match global professional standards. Whether you are appearing for May 2026 or January 2027, understanding the latest syllabus and weightage is your first step toward success.

1. CA Foundation Syllabus 2026 (New Scheme)

The Foundation level is the entry point. Under the New Scheme, BCR (Business Correspondence and Reporting) and BCK (Business and Commercial Knowledge) have been removed to focus more on core subjects.

Paper No. Subject Name Marks Exam Type
Paper 1 Accounting 100 Subjective
Paper 2 Business Laws 100 Subjective
Paper 3 Quantitative Aptitude (Maths, LR, Stats) 100 Objective (MCQ)
Paper 4 Business Economics 100 Objective (MCQ)
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2. CA Intermediate Syllabus 2026-27

Under the ICAI New Scheme for 2026-27, the Intermediate level has been strategically condensed from eight papers to six papers, equally divided into two groups. This structural shift is designed to eliminate academic overlap and allow students to develop a more profound expertise in core auditing, advanced accounting, and evolving taxation standards. By merging traditional accounting papers into a single "Advanced Accounting" module and integrating "Financial Management" with "Strategic Management," the syllabus now prioritizes high-level analytical skills over rote learning. This streamlined approach ensures that aspirants can dedicate more time to mastering the complexities of GST, Income Tax, and Professional Ethics, which are critical for modern-day practice, while also preparing them for the rigorous two-year practical training period that follows.

Group I

Paper No. Subject Name Marks Exam Type
Paper 1 Accounting 100 Subjective
Paper 2 Business Laws 100 Subjective
Paper 3 Quantitative Aptitude (Maths, LR, Stats) 100 Objective (MCQ)
Paper 4 Business Economics 100 Objective (MCQ)

Group II

Paper Subject Key Focus Areas
Paper 4 Cost & Management Accounting Standard, Marginal & Budgetary Costing
Paper 5 Auditing and Ethics Ethics & Standards on Auditing (SA)
Paper 6 FM & Strategic Management FM (50M) & SM (50M)
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3. CA Final Syllabus (New Scheme)

Under the updated ICAI New Scheme for 2026-27, the CA Final level has been refined into a streamlined six-paper structure, complemented by the mandatory Self-Paced Online Modules (SET A, B, C, and D). This evolution moves away from traditional rote-learning by introducing Paper 6: Integrated Business Solutions, a multi-disciplinary case study exam that serves as the capstone of the curriculum. This specific paper is designed to evaluate a candidate’s ability to synthesize knowledge across diverse domains—including Financial Reporting, Audit, Taxation, and Strategic Management—to solve complex, real-world business challenges. By shifting specialized subjects like Corporate Laws and Strategic Cost Management to the self-paced digital modules, the final examination now focuses intensely on the practical application of global accounting standards and professional ethics, ensuring that qualifying Chartered Accountants possess the high-level analytical proficiency required in today's global financial landscape.

Paper Subject Marks
Paper 1 Financial Reporting (Ind AS) 100
Paper 2 Advanced Financial Management 100
Paper 3 Advanced Auditing & Professional Ethics 100
Paper 4 Direct Tax Laws & International Taxation 100
Paper 5 Indirect Tax Laws 100
Paper 6 Integrated Business Solutions (Multi-disciplinary) 100
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4. How to Rank in 2026 Exams?

To secure a rank or high marks, following the ICAI study material is non-negotiable. Strategic planning involves:

  • Conceptual Clarity: Don't just memorize; understand the 'Why' behind every provision.
  • Weightage Analysis: Prioritize Category 'A' chapters like Accounting Standards and GST.
  • RTP & MTP: Solve at least the last 3 attempts of Revision Test Papers.

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Meet Your Mentor

CA Vipul Dhall

CA Vipul Dhall is a first-attempt Chartered Accountant and All India Rank 43 in CA Finals, B.Com graduate from Hindu College, University of Delhi, he brings valuable corporate experience from PwC and Bharti Airtel, blending practical industry insights with a strong passion for teaching. With 6+ years of teaching experience, his mission is to inspire students to believe that the CA dream is achievable with the right guidance and discipline.

AIR 43
6+ Years
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