The ICAI has officially launched the 2026 CA Foundation syllabus under its New Scheme of Education and Training. This curriculum is engineered to establish a rigorous grounding in Accounting, Business Law, Quantitative Aptitude, and Economics. Successful completion of all four examinations is a prerequisite for advancement to the CA Intermediate level.

CA Foundation 2026 Highlights

CA Foundation Exam Pattern 2026

Paper 1 – Accounting Syllabus

• Accounting Principles
• Journal Ledger Trial Balance
• Cash Book
• Bank Reconciliation
• Depreciation
• Final Accounts
• Partnership Accounts
• Company Accounts

Paper 2 – Business Laws Syllabus

• Accounting Principles
• Journal Ledger Trial Balance
• Cash Book
• Bank Reconciliation
• Depreciation
• Final Accounts
• Partnership Accounts
• Company Accounts

Paper 3 – Quantitative Aptitude

Maths

• Ratio & Proportion
• Equations
• Logarithm
• Permutation & Combination
• Sequence & Series
• Calculus Basics

Reasoning

• Coding Decoding
• Direction Test
• Seating Arrangement
• Blood Relation

Statistics

• Mean Median Mode
• Probability
• Correlation
• Index Numbers

Paper 4 – Business Economics

• Demand & Supply
• Production & Cost
• Market Types
• National Income
• Public Finance
• Money & Banking
• International Trade
• Indian Economy

Preparation Tips