CA Foundation Exam Pattern Jan 2026, Paper-wise Marks Weightage

The CA Foundation Jan 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.

Papers 1 and 2 are fully descriptive, testing conceptual clarity and written expression. Papers 3 and 4 use MCQs to evaluate numerical speed, logical reasoning, and business awareness. This combination ensures students demonstrate deep academic understanding as well as the ability to apply concepts quickly and accurately.

Papers 1 and 2 require three hours each because they include descriptive, long-answer questions. Papers 3 and 4 last two hours each due to their MCQ format. Candidates need to prepare differently for each paper’s duration, structure, and answering style to maximise performance.

ICAI applies negative marking only to the MCQ papers (3 and 4) to discourage guesswork and ensure accuracy. Descriptive papers require detailed reasoning, so negative marking isn’t applicable. This approach maintains fairness and reflects how precision plays a major role in the accounting profession.

The CA Foundation exam pattern includes both theory and MCQ-based testing; students must divide their preparation carefully. Theory papers require revision of definitions, explanations, and presentation skills, while MCQ papers demand regular timed practice. Understanding the format early helps plan a balanced preparation strategy for January 2026.

Paper 3 includes moderate-level mathematics, logical reasoning, and statistics. While it does not demand advanced math, it requires a strong understanding of basic concepts, clear calculations, and quick decision-making. Since it’s an MCQ paper with negative marking, accuracy becomes as important as speed.

Papers 1 and 2 generally include short notes, long theoretical answers, practical accounting questions, and case-based scenarios. Students must present answers clearly, maintain proper formats, and demonstrate conceptual understanding. These papers evaluate depth of knowledge rather than the quick selection of options.

Paper 2 is unique because it blends Business Laws and Business Correspondence. It tests legal understanding as well as professional writing skills, such as drafting, comprehension, and communication. This paper reflects the foundational requirement of future CAs to present legal and business information effectively.

Yes, each paper carries 100 marks, making all four papers equally important. Even if you score very high in one paper, you cannot compensate for scoring below 40 in another. The equal weight distribution ensures balanced competency across various commerce and business domains.

Scoring 200 marks meets the aggregate requirement, but clearing the Foundation exam also requires a minimum of 40 marks in every paper. Even one paper below 40 leads to failure. This ensures students have at least basic competency across all subjects.