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Success in the 2026 CA exams depends on how well you navigate the New Schemeโs settled marking patterns. By analyzing chapter-wise weightage across all levels, you can move away from 'blind studying' and toward a targeted strategy. This helps you focus on high-yield topics first, ensuring your efforts result in the highest possible score
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The CA Foundation level under the new scheme is more comprehensive. With the removal of BCR, Business Laws now carries the full weight, requiring deeper conceptual clarity.
| Paper | Subject | Total Marks | Key Focus Areas |
|---|---|---|---|
| Paper 1 | Accounting | 100 Marks | Accounting Standards (AS), Company Accounts and conceptual problem solving |
| Paper 2 | Business Laws | 100 Marks | Indian Regulatory Framework and Indian Contract Act carry high weightage |
| Paper 3 | Quantitative Aptitude | 100 Marks | Mathematics, Statistics and Logical Reasoning (Statistics & LR are scoring sections) |
| Paper 4 | Business Economics | 100 Marks | Economics concepts and business environment analysis |
| Paper | Subject | Marks Distribution | Important Focus Areas |
|---|---|---|---|
| Paper 1 | Advanced Accounting | 100 Marks | Accounting Standards (AS) cover approx 45-55% weightage |
| Paper 2 | Corporate & Other Laws | 100 Marks | Companies Act & LLP (70 Marks) | Other Laws (30 Marks) |
| Paper 3 | Taxation | 100 Marks | Income Tax (50 Marks) | GST (50 Marks) |
| Paper 4 | Cost & Management Accounting | 100 Marks | Standard Costing, Marginal Costing, Budgetary Control |
| Paper 5 | Auditing and Ethics | 100 Marks | Ethics and Standards on Auditing carry major importance |
| Paper 6 | Financial Management & Strategic Management | 100 Marks | FM (50 Marks) | SM (50 Marks) |
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| Subject | Total Marks | Exam Pattern | Important Focus Areas |
|---|---|---|---|
| Financial Reporting | 100 Marks | Subjective | Ind AS 115, 116, 103, 110 carry high weightage |
| Advanced Financial Management | 100 Marks | Subjective | Portfolio Management and Derivatives are scoring topics |
| Advanced Auditing & Ethics | 100 Marks | 70M Subjective | 30M Objective | Standards on Auditing and Ethics carry strong importance |
| Direct Tax & International Tax | 100 Marks | 70M Subjective | 30M Objective | Focus on amendments, international taxation concepts |
| Indirect Tax Laws | 100 Marks | 70M Subjective | 30M Objective | GST concepts and practical application based questions |
| Integrated Business Solutions (IBS) | 100 Marks | Case Study Based | Multi-disciplinary questions integrating multiple subjects |
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Students should give priority to subjects and chapters that consistently carry higher marks, while also maintaining conceptual clarity in practical and theory papers. Regular practice of RTP, MTP, and past exam questions is essential to understand the latest ICAI pattern.
Whether you are preparing for CA Foundation 2026, CA Intermediate 2026, or CA Final 2026, a proper strategy based on chapter-wise weightage, revision planning, and mock test practice can significantly increase your chances of scoring exemptions and clearing the exam in the first attempt.
Stay consistent, follow the latest ICAI trends, and prepare smartly โ because in CA exams, strategy matters as much as hard work.
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