ICAI New Syllabus of CA Exam 2026: Check for Foundation, Inter, and Final

ICAI’s New Scheme of Education and Training has reshaped CA exams to make them more application-oriented, case-driven and aligned with modern business needs. For 2026, the Institute of Chartered Accountants of India (ICAI) has finalised the updated syllabi and study materials for Foundation, Intermediate and Final levels — focusing on problem solving, analytic skills and professional judgement rather than just rote learning. The official BOS pages, model test papers and study material have been published to help students transition smoothly to the new structure.

If you are a CA aspirant (or guiding one), this change matters: the way questions are framed, the weightage of case scenarios, and the skillset tested have shifted. In short — preparation must move from memorisation to application. Below is a practical, level-by-level breakdown of what changed, what stays the same, how eligibility and training rules interact with the new scheme, and how to plan your 2026 study cycle effectively.

Highlights: ICAI New Syllabus 2026 

What changed at a glance — why the new scheme

ICAI’s revision aims to: 

• (a) Integrate practical skills, 
• (b) Reduce unnecessary overlap, 
• (c) Bring global best practices into syllabus design, and 
• (d) Make the examination assess application and judgment. 

That shift affects paper structure, marking approach, case-study inclusion, and the balance between theory and practice. The official BOS pages and model test-paper guidance are the primary reference documents for the new questions and pattern.

Foundation: What CA Foundation 2026 looks like

Foundation is the entry level and has been revised to strengthen conceptual basics and test application for school-leavers.

The Foundation syllabus now balances objective (MCQ/OT) and subjective questions to test both speed and understanding. The goal is to ensure students are ready for Intermediate study, not just exam tricks.

CA Foundation — Key points (table)

Study tips for Foundation (bullets)

• Focus on understanding principles (accounting basics, business laws) rather than memorising.

• Solve ICAI-released model test papers and Foundation MTPs to get used to mixed formats.

Intermediate: What CA Intermediate 2026 requires

The CA Intermediate has been restructured into six papers across two groups, with a stronger application-oriented focus. The objective here is to test analytical ability in accounting, taxation, law, costing, and finance.

Intermediate demands a deeper understanding than Foundation — expect questions that require multi-step reasoning, working notes, and practical application, especially in taxation and auditing papers. Model test papers released by BOS are essential reading to grasp the new question style.

CA Intermediate — Paper structure (table)

Preparation pointers

• Practice case-based application questions from the ICAI model tests.
• Maintain clear, step-wise working notes for numerical and tax problems.
• Time-bound practice: many answers demand neat presentation and computations.

Final: What CA Final 2026 tests

The CA Final has been reshaped to six papers emphasizing professional judgement, valuation, advanced auditing, and strategy. Expect multi-disciplinary case studies and combined scenario questions that assess strategy, ethics, compliance, and technical skills.

Final now aims to simulate real professional challenges — you’ll be tested on sustainable decision making, integrated reporting, valuations, restructuring ,and high-level audit judgments. The exam pattern mixes descriptive, case-study and objective elements.

CA Final — Paper list (table)

Study pointers for Final

• Focus on case study practice — time yourself to plan, compute, and present within limits.
• Read examiner reports and model answers on BOSLive to learn presentation style.

Exam pattern & marking changes you must know

Across levels, ICAI has moved to a mixed model — objective items for speed and MCQ assessment, subjective questions for application, and case studies for synthesis. Marking emphasizes methodology, working notes, and practical recommendations, not just final numbers.

Key pattern changes (bullets)

• Greater presence of case study questions at Intermediate and Final.
• A mix of objective and subjective sections in the Foundation and some Inter/Final papers.
• Emphasis on working notes, presentation, and professional reasoning in answers.

Eligibility & transition rules (who is affected and how)

ICAI’s new scheme includes transition provisions so that students in older schemes can migrate without losing attempts. Eligibility for each level (Foundation → Intermediate → Final) still depends on clearing prior levels and meeting practical training or Direct Entry criteria.

Eligibility summary (table)

For exact transitional relaxations or special cases, consult the ICAI New Scheme FAQ and notifications.

Practical training & the new E-Diary (what changed for articleship)

ICAI has modernised practical training records by introducing a mandatory digital E-Diary from January 2026 to log daily tasks, attendance, and stipend — improving transparency and verifiability between trainees and principals. This affects Intermediate/Final students undertaking articleship.

E-Diary — Practical points

• Mandatory logging of tasks, learning outcomes and time spent.
• Principals must verify entries regularly; stipend details also tracked.
• Students should keep proper records — E-Diary entries are part of your training evidence.

Study material, model test papers & BOS resources

ICAI’s Board of Studies (BOS) has published updated study material, model test papers and practice manuals on BOSLive and the ICAI site — these are the authoritative resources to master new question styles. Always prioritise BOS material over coaching notes for syllabus clarity.

How to use BOS resources

• Download new syllabus PDFs & model tests from BOSLive.
• Solve BOS model test papers under timed conditions.
• Compare your answers with the suggested solutions to adapt the presentation style.

Preparation strategy for students (practical plan)

With the 2026 syllabus being more application-oriented, plan preparation around core practice: (1) concept clarity, (2) case practice, (3) timed full tests, and (4) revision of working notes and professional language.

8-Week practical framework (bullet list)

• Weeks 1–4: Concept consolidation from BOS study material.
• Weeks 5–8: Chapter-wise question practice and working note drills.
• Weeks 9–12: Full-length timed mock tests and case simulations.
• Last 2–3 weeks: Revision notes, formula sheet, and answer presentation polishing.

What students must do right now (action checklist)

Short paragraph: Don’t wait — follow the official steps to avoid surprises. Register for exams, download BOS PDFs, enrol for mandatory courses if required, and start practising model test papers today.

Quick checklist

• Download the new syllabus & model tests from ICAI BOS.
• Register exam / check registration validity.
• Complete mandatory online courses (AICITSS/SPOM) as required.
• Start E-Diary logging if you’re in practical training.