CA Foundation Exam Pattern May 2026, Paper-wise Marks Weightage
The CA Foundation Exam Pattern May 2026 is explained in detail, covering objective and descriptive papers, marking scheme, negative marking, and exam duration.
Table of Content
- CA Foundation Exam Pattern May 2026
- CA Foundation Marking Scheme May 2026
- CA Foundation Topic Wise Weightage
- Paper 1: Accounting (100 Marks)
- Paper 2: Business Law
- Paper 3: Quantitative Aptitude
- Paper 4: Business Economic
- CA Foundation Passing Criteria May 2026
- Why Choose CA Exams Test Series for CA Preparation
The Institute of Chartered Accountants of India (ICAI) announces the May 2026 CA Foundation Examination, which can be seen on their official website, icai.org. An understanding of the exam's structure, including the quantity and nature of questions, the subjects covered, the marking system, and the length of the national exam, can be gained by looking at the CA Foundation Paper Pattern for May 2026.
To succeed in the CA Foundation exam, it's important to understand the exam pattern. Conducted thrice annually (January, May/June, and September) by ICAI, this exam demands a well-planned approach. Explore this article for an in-depth exploration of the CA Foundation Exam Pattern May 2026 and devise a winning strategy.
CA Foundation Exam Pattern May 2026
Refer to the table below for a clear overview of the CA Foundation Exam Pattern, providing the necessary details to help you prepare for the May 2026 attempt:
| CA Foundation Exam Pattern May 2026 | |
| Particulars | Details |
| Name of the exam | CA Foundation, earlier known as CA CPT (Common Proficiency Test). |
| Conducting Body | The Institute Of Chartered Accountants of India (ICAI) |
| Mode of exam | Offline |
| Frequency | Three times in a year |
| Level of exam | National level |
| Level of difficulty | Easy to Moderate |
| Question paper (s) | The CA Foundation exam includes FOUR papers: Paper 1 – Accounting Paper 2 – Business Laws Paper 3 – Quantitative Aptitude: Part A: Business Mathematics Part B: Logical Reasoning Part C: Statistics Paper 4: Business Economics |
| Duration of the question papers | Papers 1 and 2 will be of 3 hours Papers 3 and 4 will be of 2 hours |
| Question Type | Paper 1 and 2: Subjective Papers 3 and 4: Objective |
| Marks | Each paper will be worth 100 marks. |
| Total marks | 400 |
| Marking scheme | For subjective (Paper 1 and 2): NO negative marking For objective papers (Paper 3 and 4): ¼ mark will be deducted for every wrong answer |
| Medium of exam | English/Hindi except for Paper 2 (section b which will be in English only) |
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CA Foundation Marking Scheme May 2026
Understand how your performance will be evaluated. Papers 1 & 2 are subjective assessments, while Papers 3 & 4 comprise objective-type questions. Here's the mark distribution breakdown as per the CA Foundation exam pattern:
| Paper No. | Paper Name | Marks |
| 1. | Principles and Practice of Accounting | 100 marks |
| 2. | Business Laws & Business Correspondence and Reporting | Section A: Business Laws: 60 marks Section B: Business Correspondence and Reporting: 40 marks |
| 3. | Business Mathematics, Logical Reasoning & Statistics | Part A: Business Mathematics: 40 marks Part B: Logical Reasoning: 20 marks Part C: Statistics: 40 marks |
| 4. | Business Economics & Business and Commercial Knowledge | Part A: Business Economics: 60 marks Part B: Business and Commercial Knowledge: 40 marks |
| CA Foundation Total Marks | 400 Marks |
CA Foundation Topic Wise Weightage
Explore the tables below to uncover the core topics and their relative importance in the revamped CA Foundation syllabus, as per the new ICAI education and training scheme. These tables provide a transparent view of the weightage assigned to each topic across Papers 1-4, helping you navigate the curriculum with clarity.
Paper 1: Accounting (100 Marks)
| CA Foundation Accounting Topics Weightage | |
| Chapters | Marks Weightage |
| 1. Theoretical Framework | 5%-10% |
| 2. Accounting Process 3. Bank Reconciliation Statement 4. Inventories 5. Concept and Accounting of Depreciation |
25%-30% |
| 6. Accounting for Special Transactions | 15%-20% |
| 7. Final Accounts of Sole Proprietors 8. Partnership Accounts 9. Financial Statements of Not-for-Profit Organizations |
30%-40% |
| 10. Introduction to Company Accounts | 10%-15% |
Paper 2: Business Law
| CA Foundation Business Laws Topics Weightage | ||
| Section | Chapters | Marks Weightage |
| Section A: Business Laws (60 Marks) | 1. The Indian Contract Act, 1872 | 25%-30% |
| 2. The Sale of Goods Act, 1930 | 20%-25% | |
| 3. The Indian Partnership Act, 1932 | 20%-25% | |
| 4. The Limited Liability Partnership Act, 2008 | 5%-10% | |
| 5. The Companies Act, 2013 | 15%-20% | |
| Section B: Business Correspondence And Reporting (40 Marks) | Part I: Communication | |
| 1. Communication | 10%-15% | |
| Part II: Sentence Types and Word Power | ||
| 2. Sentence Types (Direct-Indirect, Active -Passive Speech) | 20%-30% | |
| 3. Vocabulary (Root Words, Synonyms, Antonyms, Prefixes, Suffixes), Phrasal verbs, Collocations, and Idioms. | 20%-30% | |
| Part III: Comprehension Passages and Note Making | ||
| 4. Comprehension Passages | 20%-30% | |
| 5. Note Making | 20%-30% | |
| Part IV: Developing Writing Skills | ||
| 6. Introduction to Basic Writing | 35%-40% | |
| 7. Précis Writing | 35%-40% | |
| 8. Article Writing | 35%-40% | |
| 9. Report Writing | 35%-40% | |
| 10. Writing Formal Letters | 35%-40% | |
| 11. Writing Formal Mails | 35%-40% | |
| 12. Resume Writing | 35%-40% | |
| 13. Meetings | 35%-40% | |
Paper 3: Quantitative Aptitude
| CA Foundation Quantitative Aptitude Topics Weightage | ||
| Part | Chapters | Marks Weightage |
| Part A: Business Mathematics (40 Marks) | 1. Ratio and Proportion, Indices and Logarithms | 20%-30% |
| 2. Equations and Matrices | 20%-30% | |
| 3. Linear Inequalities with Objective Functions and Optimization | 20%-30% | |
| 4. Time value of Money | 30%-40% | |
| 5. Permutations and Combinations | 30%-40% | |
| 6. Sequence and Series | 30%-40% | |
| 7. Sets, Relations, and Functions | 30%-50% | |
| 8. Basic applications of Differential and Integral calculus | 30%-50% | |
| Part B: Logical Reasoning (20 Marks) | 1. Number series, Coding, and decoding, and odd man out | 60%-70% |
| 2. Direction Tests | 60%-70% | |
| 3. Seating Arrangements | 60%-70% | |
| 4. Blood Relations | 30%-40% | |
| 5. Syllogism | 30%-40% | |
| Part C: Statistics (40 Marks) | 1. Statistical Description of Data | 45%-50% |
| 2. Measures of Central Tendency and Dispersion | 45%-50% | |
| 3. Probability | 25%-30% | |
| 4. Theoretical Distributions | 25%-30% | |
| 5. Correlation and Regression | 10%-15% | |
| 6. Index Numbers and Time Series | 10%-15% | |
Paper 4: Business Economic
| CA Foundation Business Economics Topics Weightage | ||
| Part | Chapters | Marks Weightage |
| Part I: Business Economics (60 Marks) | 1. Introduction to Business Economics | 15%-20% |
| 2. Theory of Demand and Supply | ||
| 3. Theory of Production and Cost | 35%-40% | |
| 4. Price Determination in Different Markets | ||
| 5. Business Cycles | 15%-20% | |
| Part II: Business And Commercial Knowledge (40 Marks) | 1. Introduction to Business | 15%-18% |
| 2. Business Environment | ||
| 3. Business Organizations | 15%-20% | |
| 4. Government Policies for Business Growth | 15%-18% | |
| 5. Organizations Facilitating Business | ||
| 6. Common Business Terminologies | 15%-18% | |
CA Foundation Passing Criteria May 2026
The passing threshold for the CA Foundation is set to 40%. To successfully pass the CA Foundation Exam in 2026, candidates have to get a minimum of 40% in each individual paper and 50% in all four papers. Candidates below the passing criteria mentioned by ICAI will not be considered successful, and they will need to take the CA Foundation papers again.
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FAQs
What overall structure does the CA Foundation May 2026 exam follow?
The CA Foundation May 2026 exam is structured around four papers that mix descriptive and objective formats. Each paper carries 100 marks, and students must attempt them offline. This pattern ensures a balanced evaluation of theoretical knowledge, numerical ability, logic, and business understanding across the syllabus.
What is the overall exam pattern of CA Foundation May 2026?
The CA Foundation May 2026 exam consists of four papers, where Papers 1 and 2 are subjective, while Papers 3 and 4 are objective with negative marking, as prescribed by ICAI.
How many papers are there in the CA Foundation May 2026, and what are they?
CA Foundation May 2026 includes four papers: Principles of Accounting, Business Laws, Quantitative Aptitude, and Business Economics, designed to test conceptual clarity, logic, and basic analytical understanding of students.
Is there negative marking in the CA Foundation May 2026 exam?
Yes, negative marking applies in the CA Foundation May 2026. Papers 3 and 4 carry objective questions with 0.25 marks deducted for every incorrect answer, making accuracy extremely important for scoring well.
What is the passing criteria under the CA Foundation Exam Pattern May 2026?
To pass the CA Foundation May 2026, candidates must score 40% marks in each subject and an aggregate of 50% overall, as per ICAI’s official examination rules.
What is the duration of each CA Foundation paper in May 2026?
Each paper of the CA Foundation May 2026 is of three hours, except objective papers, which include an additional 15 minutes of reading time before attempting the questions.
Has the CA Foundation Exam Pattern changed for May 2026?
No major changes have been announced for the CA Foundation Exam Pattern May 2026. The structure, marking scheme, and subject distribution remain the same as prescribed by the Institute of Chartered Accountants of India.
Are calculators allowed in the CA Foundation May 2026 exams?
Yes, students are allowed to use non-programmable, battery-operated calculators during the CA Foundation May 2026 exams, strictly as per ICAI examination guidelines.
Is there sectional timing in CA Foundation objective papers?
No, there is no sectional timing in the objective papers of the CA Foundation May 2026. Candidates can attempt any section within the paper freely during the three-hour exam duration.
How should students prepare according to the CA Foundation Exam Pattern May 2026?
Students should align preparation with the exam pattern by focusing on concept clarity, regular MCQ practice, mock tests, and time management, especially due to negative marking in objective papers.
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