CA Foundation Exam Pattern Sept 2026, Paper-wise Marks Weightage
The CA Foundation Exam Pattern Sept 2026 is explained in detail, covering objective and descriptive papers, marking scheme, negative marking, and exam duration.
Table of Content
- CA Foundation Exam Pattern For Sept 2026
- CA Foundation Marking Scheme Sept 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 Sept 2026
- Why Choose CA Exam Test Series for CA Preparation
The Institute of Chartered Accountants of India (ICAI) announces the Sept 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 exam Pattern for Sept 2026.
To succeed in the CA Foundation exam, it's important to understand the exam pattern. Conducted thrice annually (January, May, 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 2026 and devise a winning strategy.
CA Foundation Exam Pattern For Sept 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 Sept 2026 attempt:
| CA Foundation Exam Pattern Sept 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 Sept 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 Sept 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 is the CA Foundation Exam Pattern Sept 2026?
The CA Foundation Exam Pattern Sept 2026 includes four papers divided into subjective and objective formats, covering Accounting, Business Laws, Quantitative Aptitude, and Business Economics according to the latest ICAI scheme.
How many papers are there in the CA Foundation Sept 2026 exam?
The CA Foundation Sept 2026 examination consists of four papers designed to test students’ conceptual understanding, practical knowledge, analytical skills, and problem-solving abilities in commerce-related subjects.
Which papers are objective in the CA Foundation exam pattern?
In the CA Foundation exam pattern, Quantitative Aptitude and Business Economics are objective-type papers, while Accounting and Business Laws are descriptive papers requiring written answers.
What is the marking scheme for CA Foundation Sept 2026?
Each paper in the CA Foundation Sept 2026 examination carries 100 marks, making the total examination worth 400 marks according to the ICAI exam pattern.
Is there negative marking in the CA Foundation Sept 2026 exams?
Yes, ICAI applies negative marking in objective papers of the CA Foundation examination, where one-fourth mark is deducted for every incorrect answer.
What is the passing criteria for CA Foundation Sept 2026?
Students must score at least 40% marks in each paper and secure a minimum of 50% aggregate marks overall to pass the CA Foundation examination.
How much time is given for each CA Foundation paper?
ICAI generally provides three hours for each CA Foundation paper, allowing students sufficient time to solve descriptive and objective-type examination questions.
Has ICAI changed the CA Foundation exam pattern for Sept 2026?
ICAI may update exam-related guidelines or paper patterns before the September 2026 attempt, so students should regularly check official ICAI notifications for the latest updates.
Why is understanding the CA Foundation exam pattern important?
Understanding the exam pattern helps students manage preparation properly, plan revision strategies, improve time management, and become familiar with the question format before examinations.
Are mock tests useful for understanding the CA Foundation exam pattern?
Yes, mock tests are highly useful because they help students understand paper structure, improve speed and accuracy, and build confidence before the actual CA Foundation examination.
