2026 CA Syllabus: Taxation, auditing, accounting, and business legislation are among the fundamental topics covered in the CA curriculum as set forth by the Institute of Chartered Accountants of India (ICAI). The three stages of the chartered accountancy course are CA Foundation, CA Intermediate, and CA Final.

Candidates must successfully complete exams at each of these phases in order to receive the coveted CA qualification. To offer you a thorough grasp of the course structure, we will go over the comprehensive syllabus for the CA Foundation, CA Intermediate, and CA Final in this post.

CA Syllabus 2026

To be eligible for the CA examinations, candidates must complete the prescribed syllabus of their respective level within the stipulated time period. The CA Foundation and CA Intermediate exams are conducted three times a year — in May/June, September, and January — whereas the CA Final exams are held twice annually in May–June and November–December. Students can register for the CA exams according to their eligibility criteria and course stage. It is important to understand that progression to the next level is permitted only after successfully clearing the current level. To advance, candidates must secure the minimum passing requirements, which include at least 40% marks in each paper and 50% marks in aggregate. Graduates who wish to pursue Chartered Accountancy are eligible for direct entry into the CA Intermediate level. Below, we outline the key highlights of the ICAI CA Syllabus 2026 for all three stages of the course.

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CA Syllabus 2026 Highlights
ICAI CA Exams Details
Exam Name Chartered Accountancy (CA) exam
Exam Conducting body ICAI
Exam Mode Computer based test 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
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CA Eligibility Criteria 2026

To qualify for the CA examination, candidates must fulfill the following requirements: 

  • They should have completed their 10th and 10+2 education from a recognized board.
  • Applicants must secure a minimum of 50% marks in their 10+2 examinations, preferably with a Commerce background.
  • There is no upper or lower age restriction for registering for the CA Foundation course.

CA Foundation Syllabus 2026

Each of the four core papers that make up the CA Foundation course focuses on a different topic. An overview of the subjects covered in the four papers of the CA Foundation curriculum may be found below. Students must master these courses during their study and have a solid grasp of the CA syllabus in order to perform well on the test.

CA Foundation Paper 1: Accounting Principles and Practice
The CA Foundation's Paper 1 is divided into two modules, with ten chapters in total. The chapter list is provided below for your reference:

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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 5: Concept and Accounting of Depreciation Chapter 10: Company Accounts
Chapter 6: Accounting for Special Transactions

Paper 2 of the CA Foundation: Business Laws and Business Reporting and Correspondence
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 study for it by covering certain chapters within a set amount of time.

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CA Foundation Syllabus for Paper-2
Paper 1 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
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CA Foundation Paper 3: Business Mathematics, Logical Reasoning and Statistics 

CA Foundation Paper 3 is structured into three distinct parts. Part I covers 8 chapters, Part II comprises 5 chapters, and Part III includes 6 chapters. Below is a detailed overview of the chapter titles included in each section:

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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 

CA Foundation Paper 4 is divided into two sections. Part I includes 5 chapters, whereas Part II covers 6 chapters. Below is the detailed list of chapters included in this paper as per the CA syllabus:

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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
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CA Intermediate Syllabus 2026

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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
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CA Final Syllabus 2026

There are six 600-mark papers in this section at the CA Intermediate level as well. The CA Final Syllabus is significantly longer than the exam's other two levels. Section 6 of this test consists of six subparts. You can now picture how much wider it would be. Let's examine each section individually, along with its subjects and subtopics from the CA syllabus. For all CA candidates, this is the final phase of their journey.

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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 Indirect Tax Laws
Part I: Goods and Services Tax
Part II: Customs & FTP
Paper 6 Integrated Business Solutions (Multi-Disciplinary Case Study with Strategic Management)
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