CA 2026 Syllabus: The Institute of Chartered Accountants of India (ICAI) established the CA curriculum, which includes topics like corporate law, auditing, and taxation. CA Foundation, CA Intermediate, and CA Final are the three phases of the CA program.Aspiring CA candidates must pass tests at each of these levels in order to obtain the professional certification. This post will provide you a thorough review of the CA Foundation, CA Intermediate, and CA Final syllabus.

CA Syllabus 2026

To be eligible for the CA examinations, candidates must complete the prescribed syllabus for their respective course level within the required time frame. As per the ICAI exam schedule, the CA Foundation and CA Intermediate examinations are conducted three times a year—in May/June, September, and January—while the CA Final examination is held twice a year in May–June and November–December. Candidates can register for the appropriate examination based on their eligibility and course stage. Progression to the next level is allowed only after successfully clearing the current level by securing at least 40% marks in each paper and an overall aggregate of 50%, as prescribed by ICAI. Additionally, graduates who meet the eligibility criteria can directly register for the CA Intermediate course through the Direct Entry Scheme. Below, you can find the complete highlights of the ICAI CA Syllabus 2026 for the Foundation, Intermediate, and Final levels.

👉 On mobile, please swipe left/right to view the full table.
CA Syllabus 2026 Highlights
ICAI CA Exams Details
Exam Name Chartered Accountancy (CA) Exam
Exam Conducting Body Institute of Chartered Accountants of India (ICAI)
Exam Mode Computer-Based Test (CBT) Mode
Exam Levels
  • CA Foundation
  • CA Intermediate
  • CA Final
Number of Papers
  • CA Foundation: 4
  • CA Intermediate: 6
  • CA Final: 6
Frequency CA Foundation: Thrice a Year
CA Intermediate: Thrice a Year
CA Final: Twice a Year
Level of Difficulty Moderate to Tough
Number of Attempts Multiple

CA Eligibility Criteria 2026

Candidates must fulfill specific requirements in order to be qualified for the CA exam:

  • finish your 10th and 10+2 coursework from an accredited board.
  • Get at least 50% on your 10+2 exam, ideally in commerce.
  • Applying to the CA foundation course has no age restrictions.

CA Foundation Syllabus 2026

Each of the four primary portions of the CA Foundation program covers a different subject. The subjects you must study for each of the four papers in the CA Foundation syllabus are listed here. You must fully comprehend the CA Syllabus and master these topics throughout your study if you want to do well on the test.

CA Foundation Paper 1: Principles and Practice of Accounting

👉 On mobile, please swipe left/right to view the full table.
CA Foundation Syllabus for Paper 1
CA Foundation Module-1 CA Foundation Module-2
Chapter 1: Theoretical Framework Chapter 7: Preparation of Final Accounts of Sole Proprietors
Chapter 2: Accounting Process Chapter 8: Partnership Accounts
Chapter 3: Bank Reconciliation Statement Chapter 9: Financial Statements of Not-for-Profit Organizations
Chapter 4: Inventories Chapter 10: Company Accounts
Chapter 5: Concept and Accounting of Depreciation
Chapter 6: Accounting for Special Transactions

CA Foundation Paper-2: Business Laws and Business Correspondence and Reporting

There are two primary portions of the CA Foundation test. There are five papers in Section 1 and thirteen in Section 2. To be eligible to take the Foundation exam, you must finish certain chapters within the allotted time.

👉 On mobile, please swipe left/right to view the full table.
CA Foundation Syllabus for Paper-2
Paper 2 Sec A: Business Laws Paper 2 Sec B: Business Correspondence and Reporting
Chapter 1: The Indian Contract Act, 1872 Chapter 1: Communication
Chapter 2: The Sale of Goods Act, 1930 Chapter 2: Sentence Types and Direct-Indirect, Active-Passive Speech
Chapter 3: The Indian Partnership Act, 1932 Chapter 3: Vocabulary
Chapter 4: The Limited Liability Partnership Act, 2008 Chapter 4: Comprehension Passages
Chapter 5: The Companies Act, 2013 Chapter 5: Note Making
Chapter 6: Introduction to Basics of Writing
Chapter 7: Precis Writing
Chapter 8: Article Writing
Chapter 9: Report Writing
Chapter 10: Writing Formal Letters and Official Communication
Chapter 11: Writing Formal Mails
Chapter 12: Resume Writing
Chapter 13: Meetings
CA Final May 2026 Courses

🚀 Enrol Now for CA Foundation May 2026 Courses

Click on any batch to view details and enrol instantly!

CA Foundation Paper-3: Business Mathematics, Logical Reasoning and Statistics

👉 On mobile, please swipe left/right to view the full table.
CA Foundation Syllabus for Paper-3
Part A: Business Mathematics Part B: Logical Reasoning Part-C: Statistics
Chapter 1: Ratio and Proportion, Indices, Logarithms Chapter 9: Number Series, Coding and Decoding and Odd Man Out Chapter 14: Statistical Description of Data
Chapter 2: Equations and Matrices Chapter 10: Direction Tests Chapter 15: Measures of Central Tendency and Dispersion
Chapter 3: Linear Inequalities Chapter 11: Seating Arrangements Chapter 16: Probability
Chapter 4: Time Value of Money Chapter 12: Blood Relations Chapter 17: Theoretical Distributions
Chapter 5: Basic Concepts of Permutations and Combinations Chapter 13: Syllogism Chapter 18: Correlation and Regression
Chapter 6: Sequence and Series - Arithmetic and Geometric Progressions Chapter 19: Index Number and Time Series
Chapter 7: Sets, Functions and Relations
Chapter 8: Basic Concepts of Differential and Integral Calculus

CA Foundation Paper-4: Business Economics and Business and Commercial Knowledge

👉 On mobile, please swipe left/right to view the full table.
CA Foundation Syllabus for Paper-4
Part 1: Business Economics Part 2: Business and Commercial Knowledge
Chapter 1: Nature & Scope of Business Economics Chapter 1: Business and Commercial Knowledge – An Introduction
Chapter 2: Theory of Demand and Supply Chapter 2: Business Environment
Chapter 3: Theory of Production and Cost Chapter 3: Business Organizations
Chapter 4: Meaning and Types of Markets Chapter 4: Government Policies for Business Growth
Chapter 5: Business Cycles Chapter 5: Organizations Facilitating Business
Chapter 6: Common Business Terminologies
CA Final May 2026 Courses

🚀 Enrol Now for CA Inter May 2026 Courses

Click on any batch to view details and enrol instantly!

CA Intermediate Syllabus 2026

There are two groups with a total of six papers in the CA Intermediate program. The table below contains the whole CA Intermediate syllabus.

👉 On mobile, please swipe left/right to view the full table.
CA Syllabus for CA Intermediate Course
Group I Group II
Paper - 1: Advanced Accounting Paper - 4: Cost and Management Accounting
Paper - 2: Corporate and Other Laws Paper - 5: Auditing and Ethics
Paper - 3: Taxation Paper - 6: Financial Management and Strategic Management

CA Final Syllabus 2026

This section similarly consists of six papers worth 600 points at the CA Intermediate level. Compared to the other two levels of this test, the CA Final Syllabus is much longer. Section 6 of this test consists of six sub-parts. You can now see how much wider it would be. Let's examine each section individually, together with the CA Syllabus's subjects and subtopics.

👉 On mobile, please swipe left/right to view the full table.
CA Syllabus for CA Final Course
Paper Paper Name
Paper 1 Financial Reporting
Paper 2 Advanced Financial Management
Paper 3 Advanced Auditing, Assurance and Professional Ethics
Paper 4 Direct Tax Laws & International Taxation
Paper 5 Part I: Goods and Services Tax
Part II: Customs & FTP
Paper 6 Integrated Business Solutions (Multi-Disciplinary Case Study with Strategic Management)
Mentor Card
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
Explore my courses