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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.
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.
| 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:
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:
| 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.
| 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 | |
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:
| 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:
| 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
| 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
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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