CA Chapter-Wise Weightage May 2026, ICAI Marking Scheme

Explore the CA Chapter-Wise Weightage May 2026 to understand subject-wise importance, expected marks distribution, and chapter priority for focused exam preparation.

The Institute of Chartered Accountants of India (ICAI) conducts the CA exam twice a year, and students appearing for the May 2026 attempt need to be well prepared to crack the exam. One of the most effective ways to prepare for the chartered accountancy exam is to understand the CA chapter-wise weightage May 2026 of each subject. 

In this article, we will provide an observation of the ICAI CA chapter-wise weightage for May 2026, which will help students focus strategically on their preparation efforts.

Why is Chapter Wise Weightage Important?

Understanding the chapter-wise weightage is crucial for several reasons:

  • Focus on high-scoring areas: By knowing the weightage of each chapter, you can focus on the high-scoring areas and allocate your time and effort accordingly.
  • Prioritize your studies: Chapter-wise weightage helps you prioritize and concentrate on the most critical chapters.
  • Improve your time management: With a clear understanding of the chapter-wise weightage, you can manage your time more effectively during the exam.

Let’s explore the CA chapter-wise weightage with the foundation level. Check the table below for CA Foundation chapter-wise weightage. 

CA Foundation Chapter-Wise Weightage

The CA Foundation exam consists of four papers: Paper 1: Principles and Practice of Accounting; Paper 2: Business Laws and Business Correspondence and Reporting; Paper 3: Business Mathematics and Logical Reasoning and Statistics; and Paper 4: Business Economics and Business and Commercial Knowledge.

Candidates who appear for the CA Foundation exam in May 2026 and make a study strategy should first check the highlights of the exam; after that, they can check the subjects of the exam. 

Highlights of the CA Foundation Exam

ICAI CA Foundation Exam 2026 Overview
Particulars Details
Organization Institute Of Chartered Accountants of India (ICAI)
Exam Name CA Foundation
Level of Exam National Level
Frequency Thrice a Year (January, May/June, September)
Mode of Registration Online
Mode Of Exam Online
Number of Papers 4
Duration 3 hours for Paper 1 & 2
2 hours for Paper 3 & 4
Total Marks 400 (100 for each paper)
Types of Questions Subjective & Objective
Medium Hindi or English
Negative Marks Only for Paper 3 and 4 (0.25), i.e., 1/4th of marks
Eligibility Class 12 Passed or Appearing for Class 12 in Current Year
Exemptions Applicants with Graduates and Postgraduates or Equivalent Qualification
Difficulty level Moderate
Official Website icai.org

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CA Foundation Subjects May 2026

In the CA Foundation course, you will face various topics that shape your understanding of accounting and business. Let's break down the subjects for the CA Foundation Syllabus 2026 and their respective weightage:

Paper 1: Principles and Practice of Accounting (100 Marks)

This paper lays the foundation for accounting principles and practices, carrying significant weightage with 100 marks.

Paper 2: Business Laws and Business Correspondence and Reporting (100 Marks)

Paper 2 is divided into two sections:

  •  Business Laws (60 Marks): This section focuses on the legal aspects of business.
  • Business Correspondence and Reporting (40 Marks): This section emphasizes effective communication in business contexts.

Paper 3: Business Mathematics, Logical Reasoning, and Statistics (100 Marks)

This paper covers a broad range of topics, including business mathematics, logical reasoning, and statistics, contributing 100 marks to the overall exam.

Paper 4: Business Economics and Business & Commercial Knowledge (100 Marks)

Paper 4 is split into two sections:

  • Business Economics (60 Marks): This section explores economic principles in a business context.
  • Business & Commercial Knowledge (40 Marks): This section emphasizes awareness of business environments and commercial knowledge.

Read More: Detailed CA Foundation Chapter-wise Weightage for May 2026

CA Intermediate Chapter-Wise Weightage 

CA intermediate examinations require a strategic understanding of subject-wise weightage to navigate the examinations. In this important phase of chartered accountancy, candidates should prioritize their study efforts based on the distribution of marks in the CA Intermediate syllabus. Check CA Intermediate Subject Weightage Below:

CA Intermediate Subjects-wise Topic May 2026
S. No Paper Name Marks
1 Advanced Accounting 100 Marks
2 Corporate And Other Laws
Part I: Company Law And Limited Liability Partnership Law
Part Ii: Other Laws
100 Marks
Part I: 70 Marks
Part II: 30 Marks
3 Taxation
Section A: Income Tax Law
Section B: Goods and Services Tax
100 Marks
Section A: 50 Marks
Section B: 50 Marks
4 Cost and Management Accounting 100 Marks
5 Auditing and Ethics 100 Marks
6 Financial Management And Strategic Management
Section A: Financial Management
Section B: Strategic Management
100 Marks
50 Marks
50 Marks

Read More: Detailed CA Intermediate Chapter Wise Weightage May 2026

CA Final Chapter Weightage for May 2026

It is important to understand the weightage of each chapter in a comprehensive course to effectively manage time during the preparation for the CA final exam. In the previous ICAI examinations, allocate enough time for major subjects based on their historical weightage. 

While the weightage may vary, this analysis provides insight into the importance of different subjects. It is strongly recommended not to ignore any chapter based on its weightage, as unexpected questions in recent examinations have arisen from less emphasis. By using the analysis provided as a guide for time distribution, ensure a comprehensive modification by allocating time to each subject.

GROUP I

  • Paper-1: Financial Reporting
  • Paper-2: Advanced Financial Management
  • Paper-3: Advanced Auditing, Assurance, and Professional Ethics

GROUP II

  • Paper-4: Direct Tax Laws & International Taxation
  • Paper-5: Indirect Tax Laws
  • Paper-6: Integrated Business Solutions (Multidisciplinary Case Study with Strategic Management)
CA Final Chapter Wise Weightage May 2026
Subject Pattern Subjective Marks Objective Marks No. of Questions
Financial Reporting Subjective 100 marks No MCQ Attempt 5 from a total 6 Questions
Strategic Financial Management Subjective 100 marks No MCQ Attempt 5 from a total 6 Questions
Adv Audit and Professional Ethics Subjective + Objective 70 Marks Subjective 30 Marks Objective Attempt 5 from a total 6 Questions
Corporate and Economic Law Subjective + Objective 70 Marks Subjective 30 Marks Objective Attempt 5 from a total 6 Questions
Strategic Cost Management and Performance Evaluation Subjective 100 Marks No MCQ Attempt 5 from a total 6 Questions
Direct Tax and International Taxation Subjective + Objective Subjective + Objective 30 Marks Objective Attempt 5 from a total 6 Questions
Indirect Tax Laws Subjective + Objective Subjective + Objective 30 Marks Objective Attempt 5 from a total 6 Questions

Read More: Detailed CA Final Chapter-wise Weightage

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FAQs

How should I divide time based on weightage?

You can plan your study schedule by giving 40–45% time to high-weight chapters, 30–35% to medium-weight chapters, and the remaining to smaller topics. This balance ensures a deeper understanding while avoiding last-minute pressure. For May 2026, follow a disciplined weekly plan based on weightage.

What does CA Chapter-Wise Weightage mean for the May 2026 exam?

CA Chapter-Wise Weightage refers to the approximate marks distribution given to individual chapters in each subject. For the May 2026 attempt, it helps students identify scoring areas and plan preparation according to exam relevance.

Is chapter-wise weightage officially announced for CA May 2026?

ICAI does not release an official chapter-wise weightage list. However, weightage for May 2026 is derived from previous exam trends, RTPs, MTPs, and recent paper patterns under the revised syllabus.

Why is chapter-wise weightage important for CA May 2026 preparation?

Understanding chapter-wise weightage for May 2026 helps candidates prioritize high-impact chapters, allocate study time wisely, and focus revision on topics frequently tested in ICAI examinations.

Has the chapter-wise weightage changed under the new CA syllabus?

Yes, after syllabus revisions, the chapter-wise weightage pattern has shifted. For May 2026, more practical and application-based chapters carry higher weightage across subjects like Accounts, Law, and Taxation.

Which CA Intermediate subjects have the highest chapter concentration in May 2026?

Subjects such as Advanced Accounting, Taxation, and Corporate Laws usually show higher chapter concentration. For May 2026, these subjects are expected to test fewer chapters but with deeper conceptual coverage.

How reliable is chapter-wise weightage for predicting May 2026 questions?

Chapter-wise weightage is indicative, not guaranteed. For May 2026, ICAI may rotate focus areas, so students should use weightage as guidance while still preparing the full syllabus thoroughly.

Is chapter-wise weightage different for Group 1 and Group 2?

Yes, chapter-wise weightage varies significantly between Group 1 and Group 2. For the May 2026 attempt, Group 2 subjects like Audit and FM-SM emphasize analytical and practical chapters more heavily.

Does chapter-wise weightage remain the same for every CA attempt?

No, chapter-wise weightage changes across attempts. For May 2026, ICAI may emphasize chapters aligned with recent amendments, practical exposure, and updated learning objectives under the current scheme.

How should I use chapter-wise weightage during revision for May 2026?

During final revision, prioritize high-weightage chapters for May 2026, revise past exam questions from those chapters, and ensure conceptual clarity rather than rote memorization to maximize scoring potential.