CA Foundation Syllabus Sept 2026, Check Latest Subjects-wise Pattern

Explore the details and updates of the CA Foundation Syllabus Sept 2026, including subject-wise important topics, exam pattern, and ICAI guidelines. Explore the full article.

The ICAI sets the syllabus for the CA Foundation course. The new CA Foundation Syllabus Sept 2026 covers a complete range of topics, including taxation, auditing, and business law. To progress to the CA Intermediate level, candidates must successfully clear all four papers of the CA Foundation course.

While each exam level presents its own unique challenges, the CA Foundation syllabus is considered the most accessible, whereas the CA Final syllabus is the most demanding. This article provides an in-depth overview of the CA Foundation exam syllabus, which comprises four papers, each covering multiple topics essential for a strong foundation in chartered accounting. 

CA Foundation Exam Syllabus Highlights 

The CA Foundation Syllabus is carefully designed by ICAI as the introductory level of the entire CA program. To excel in this basic phase, students must adopt a hardworking and disciplined approach to studying the CA Foundation Examination Course. Below, we prepare the outline of the major highlights of the ICAI CA Foundation course for Sept 2026:

ICAI CA Foundation Exam Details
Exam Name Chartered Accountancy (CA) Exam
Exam Conducting Body ICAI
Exam Mode Pen and Paper
Exam Levels CA Foundation
Number of Papers Four
Frequency Thrice in a year:
  • May
  • September
  • January
Level of Difficulty Moderate to tough
Number of attempts Multiple

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CA Foundation Exam Syllabus: Sept 2026 Exam (New Scheme)

Here is a detailed, paper-wise breakdown of the chapters and units comprising the CA Foundation syllabus (under the new scheme and training), applicable for the Sept 2026 examination. 

Paper 1: Accounting

This foundational paper is designed to equip you with a solid understanding of fundamental accounting concepts, principles, and techniques. By mastering the topics covered in this paper, you'll be able to prepare financial statements and solve basic accounting problems.

CA Foundation Syllabus May 2026 for Accounting
Chapters Units
Module 1
Chapter 1: Theoretical Framework
  • Meaning and Scope of Accounting
  • Accounting Concepts, Principles and Conventions
  • Capital and Revenue Expenditures and Receipts
  • Contingent Assets and Contingent Liabilities
  • Accounting Policies
  • Accounting as a Measurement Discipline—Valuation Principles, Accounting Estimates
  • Accounting Standards
Chapter 2: Accounting Process
  • Basic Accounting Procedures—Journal entries
  • Ledgers
  • Trial Balance
  • Subsidiary Books
  • Cash Book
  • Rectification of Errors
Chapter 3: Bank Reconciliation and Statement –
Chapter 4: Inventories –
Chapter 5: Depreciation and Amortisation –
Chapter 6: Bills of Exchange and Provisional Notes –
Chapter 7: Preparation of Final Accounts of Sole Proprietors
  • Final Accounts of Non-Manufacturing Entities
  • Final Accounts of Manufacturing Entities
Module 2
Chapter 8: Financial Statements of Not-for-Profit Organisations –
Chapter 9: Accounts from Incomplete Records –
Chapter 10: Partnership and LLP Accounts
  • Introduction to Partnership Accounts
  • Treatment of Goodwill in Partnership Accounts
  • Admission of a New Partner
  • Retirement of a Partner
  • Death of a Partner
  • Dissolution of Partnership Firms and LLPs
  • Annexure-II
Chapter 11: Company Accounts
  • Introduction to Company Accounts
  • Issue, Forfeiture and Re-Issue of Shares
  • Issue of Debentures
  • Accounting for Bonus Issue and Right Issue
  • Redemption of Preference Shares
  • Redemption of Debentures

Paper 2: Business Law 

In the CA Foundation Exam 2026, Paper 2 is dedicated to business laws, which aims to equip students with a holistic understanding of the major laws controlling business operations.

CA Foundation Syllabus May 2026 for Business Laws
Chapter Units
Chapter 1: Indian Regulatory Framework –
Chapter 2: The Indian Contract Act, 1872
  • Nature of Contracts
  • Consideration
  • Other Essential Elements of a Contract
  • Performance of Contract
  • Breach of Contract and its Remedies
  • Contingent and Quasi Contracts
  • Contract of Indemnity and Guarantee
  • Bailment and Pledge
  • Agency
Chapter 3: The Sale of Goods Act, 1930
  • Formation of the Contract of Sale
  • Conditions & Warranties
  • Transfer of Ownership and Delivery of Goods
  • Unpaid Seller
Chapter 4: The Indian Partnership Act, 1932
  • General Nature of Partnership
  • Relations of Partners
  • Registration and Dissolution of a Firm
Chapter 5: The Limited Liability Partnership Act, 2008 –
Chapter 6: The Companies Act, 2013 –
Chapter 7: The Negotiable Instruments Act, 1881 –

Paper 3: Quantitative Aptitude 

This paper is designed to help you develop a strong foundation in mathematical and statistical concepts with a focus on their practical applications in business, finance, and economics. Additionally, its purpose is to enhance your logical logic skills, allowing you to analyze and solve problems systematically and logically.

CA Foundation Syllabus May 2026 for Quantitative Aptitude
Part A: Business Mathematics
Chapter 1: Ratio and Proportion, Indices, and Logarithms Chapter 5: Basic Concepts of Permutations and Combinations
Chapter 2: Equations Chapter 6: Sequence and Series—Arithmetic and Geometric Progressions
Chapter 3: Linear Inequalities Chapter 7: Sets, Relations and Functions, Basics of Limits and Continuity Functions
Chapter 4: Mathematics of Finance Chapter 8: Basic Applications of Differential and Integral Calculus in Business and Economics
(A) Differential Calculus 
(B) Integral Calculus
PART-B: Logical Reasoning
Chapter 9: Number Series, Coding and Decoding, and Odd Man Out Chapter 11: Seating Arrangements
Chapter 10: Direction Tests Chapter 12: Blood Relations
PART-C: Statistics
Chapter 13:
Unit I: Statistical Representation of Data
Unit II: Sampling		 Chapter 14: Measures of Central Tendency and Dispersion
Unit I: Measures of Central Tendency
Unit II: Dispersion
Chapter 15: Probability Chapter 16: Theoretical Distributions
Chapter 17: Correlation and Regression Chapter 18: Index Numbers

Paper 4: Business Economics 

In this paper, we explore the fundamentals of business economics with the primary goal of equipping you with a deep understanding of key concepts and theories. By mastering these principles, you'll be able to apply economic reasoning to real-world business scenarios, making informed decisions and solving everyday problems with confidence.

Chapter Units
Chapter 1: Nature & Scope of Business Economics
  • Introduction
  • Basic Problems of an Economy & Role of Price Mechanism
Chapter 2: Theory of Demand and Supply
  • Law of Demand and Elasticity of Demand
  • Theory of Consumer Behaviour
  • Supply
Chapter 3: Theory of Production and Cost
  • Theory of Production
  • Theory of Cost
Chapter 4: Price Determination in Different Markets
  • Meaning and Types of Markets
  • Determination of Prices
  • Price Output Determination under Different Market Forms
Chapter 5: Business Cycles –
Chapter 6: Determination of National Income
  • National Income Accounting
  • The Keynesian Theory of Determination of National Income
Chapter 7: Public Finance
  • Fiscal Functions: An Overview, Centre and State Finance
  • Market Failure/Government intervention to correct Market Failure
  • The Process of Budget Making: Sources of Revenue, Expenditure Management and Management of Public Debt
  • Fiscal Policy
Chapter 8: Money Market
  • The Concept of Money Demand: Important Theories
  • The Concept of Money Supply
  • Monetary Policy
Chapter 9: International Trade
  • Theories of International Trade
  • The Instruments of Trade Policy
  • Trade Negotiations
  • Exchange Rate and Its Economic Effects
  • International Capital Movements
Chapter 10: Indian Economy –

CA Foundation Exam Pattern for Sept 2026

The CA Foundation exam pattern 2026 includes 4 papers, each testing a different aspect of a candidate's knowledge and skills. The exam will be conducted in offline mode, with multiple-choice questions and descriptive questions. Candidates must score a minimum of 40% in each paper and 50% overall to pass. Check below the detailed CA Foundation exam pattern for Sept 2026.

CA Foundation Exam Pattern May 2026
Sl. No Paper Name Marks Types of Questions
Paper 1 Accounting 100 Marks Objective
Paper 2 Business Laws 100 Marks Objective
Paper 3 Quantitative Aptitude:
Part A: Business Mathematics
Part B: Logical Reasoning
Part C: Statistics		 100 Marks
Part A: 40 Marks
Part B: 20 Marks
Part C: 40 Marks		 Subjective
Paper 4 Business Economics 100 Marks Subjective

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FAQs

What is included in the CA Foundation Syllabus Sept 2026?

The CA Foundation Syllabus Sept 2026 includes four subjects: Accounting, Business Laws, Business Mathematics with Logical Reasoning, and Business Economics. These subjects help students build a strong conceptual base for higher CA levels.

Has ICAI made any changes in the syllabus for Sept 2026?

ICAI may introduce minor updates in topics or weightage, but the core structure generally remains similar. Students should always refer to the latest official syllabus to stay updated with any changes.

Is the CA Foundation syllabus difficult for beginners?

The syllabus is manageable for beginners if studied consistently. Although some topics, like mathematics, may seem challenging initially, regular practice and concept clarity make it easier to understand and score well.

How many subjects are there in the CA Foundation syllabus?

The CA Foundation syllabus consists of four papers covering accounting, law, mathematics, and economics. Each subject plays an important role in building the foundation for the CA Intermediate level.

How much time is required to complete the syllabus?

Students generally need around four to five months to complete the CA Foundation Syllabus Sept 2026. Proper planning, daily study, and regular revision are important to cover all topics effectively before exams.

Are there any practical subjects in the CA Foundation?

Yes, subjects like Accounting and Mathematics involve practical problem-solving. These require regular practice to improve accuracy and speed, which are essential for performing well in the examination.

What is the best way to revise the syllabus before exams?

Revision should include solving mock tests, reviewing notes, and practicing previous year questions. Multiple revisions help strengthen concepts and improve confidence for the CA Foundation Sept 2026 examination.

Can I complete the syllabus without coaching?

Yes, many students complete the CA Foundation syllabus through self-study. With proper discipline, reliable study material, and consistent revision, it is possible to prepare effectively without joining coaching classes.

Which subject is considered toughest in the CA Foundation syllabus?

Many students find Business Mathematics challenging due to calculations and logical reasoning. However, with regular practice and proper understanding, it becomes manageable and scoring over time.

Why is understanding the syllabus important for CA Foundation?

Understanding the CA Foundation Syllabus Sept 2026 helps students plan their studies effectively. It ensures proper time allocation to each subject and improves the overall preparation strategy for better exam performance.