CA Foundation Study Material Sept 2026, Syllabus and Study Resources

Download the free PDF notes for the CA Foundation study material Sept 2026. Explore this blog and find the study resources, a direct link to download, and preparation tips.

The CA Foundation is the first stage of a CA course, and to crack the CA Foundation Exam on the first attempt, students must use the correct and latest study material. Therefore, we are providing the latest chapter-wise ICAI CA Foundation study material PDF for the Sept 2026 exam. These study modules are ICAI-prescribed books covering the full CA Foundation course easily and understandably. 

If you want to know the date of the CA Foundation Exam for Sept 2026. The exam dates for the CA Foundation are Sept 2nd, 5th, 7th, and 9th, 2026. ICAI has recently proposed a new scheme for education and training. 

Get ready to prepare for your CA Foundation exams with our latest chapter-wise ICAI study material, specifically designed for the Sept 2026 attempt. These complete study modules are based on ICAI-prescribed books, covering the entire CA Foundation syllabus clearly and concisely.

CA Foundation Syllabus: An Overview

The ICAI revealed a revised syllabus for the CA Foundation course, effective July 1, 2023. The CA Foundation syllabus is divided into four papers, each carrying 100 marks. The 4 papers are:

CA Foundation New Syllabus
Sl. No Paper Name Marks Types of Questions
Paper 1 Accounting 100 Marks Objective
Paper 2 Business Laws 100 Marks Objective
Paper 3 Quantitative Aptitude:
Part A: Business Mathematics
Part B: Logical Reasoning
Part C: Statistics
100 Marks
Part A: 40 Marks
Part B: 20 Marks
Part C: 40 Marks
Subjective
Paper 4 Business Economics 100 Marks Subjective

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How to Download the ICAI CA Foundation Study Material

The candidates can download the latest ICAI CA Foundation Study Material for Sept 2026 with the help of these simple steps that are given below. The CA foundation study material is available in PDF format.

  • Step 1. Visit the official website of ICAI, i.e., icai.org
  • Step 2. Click on the New Scheme and Training tab. 
  • Step 3. After that, click on the study material.
  • Step 4. Select the foundation course 
  • Step 5. Download the CA Foundation Study Material PDF for each unit. 

How to Download the CA Foundation Study Material from Studycaller 

  • Step 1. Go to the website of studycaller.com
  • Step 2. Click on the Notes tab
  • Step 3. After that, click on the CA Foundation Notes under the subject-wise CA Foundation Study Material. 
  • Step 4. Download the CA Foundation Study Material PDFs.
Subjects PDF
Paper 1: Accounting Check Here
Paper 2: Business Law Check Here
Paper 3: Quantative Aptitude, Part I: Business Mathematics (40)
Part II: Logical Reasoning (20)
Part III: Statistics (40)
Check Here
Paper 4: Business Economics Check Here

CA Foundation Study Material Sept 2026 

CA Foundation Paper 1: Accounting

Module 1 Unit
Chapter 1: Theoretical Framework Meaning and Scope of Accounting
Accounting Concepts, Principles, and Conventions
Capital and Revenue Expenditures and Receipts
Contingent Assets and Contingent Liabilities
Accounting Policies
Accounting as a Measurement Discipline: Valuation Principles, Accounting Estimates
Accounting Standards
Chapter 2: Accounting Process Basic Accounting Procedures: Journal entries
Ledgers
Trial Balance
Subsidiary Books
Cash Book
Rectification of Errors
Chapter 3: Bank Reconciliation and Statement -
Chapter 4: Inventories -
Chapter 5: Depreciation and Amortisation -
Chapter 6: Bills of Exchange and Provisional Notes -
Chapter 7: Preparation of Final Accounts of Sole Proprietors Final Accounts of Non-Manufacturing Entities
Final Accounts of Manufacturing Entities
Module 2 Units
Chapter 8: Financial Statements of Not-for-Profit Organisations -
Chapter 9: Accounts from Incomplete Records -
Chapter 10: Partnership and LLP Accounts Introduction to Partnership Accounts
Treatment of Goodwill in Partnership Accounts
Admission of a New Partner
Retirement of a Partner
Death of a Partner
Dissolution of Partnership Firms and LLPs
Annexure-II
Chapter 11: Company Accounts Introduction to Company Accounts
The issue, Forfeiture, and Re-Issue of Shares
Issue of Debentures
Accounting for Bonus Issue and Right Issue
Redemption of Preference Shares
Redemption of Debentures

CA Foundation Paper 2: Business Law

Chapter Units
Chapter 1: Indian Regulatory Framework -
Chapter 2: The Indian Contract Act, 1872 Nature of Contracts
Consideration
Other Essential Elements of a Contract
Performance of Contract
Breach of Contract and its Remedies
Contingent and Quasi Contracts
Contract of Indemnity and Guarantee
Bailment and Pledge
Agency
Chapter 3: The Sale of Goods Act, 1930 Formation of the Contract of Sale
Conditions & Warranties
Transfer of Ownership and Delivery of Goods
Unpaid Seller
Chapter 4: The Indian Partnership Act, 1932 General Nature of Partnership
Relations of Partners
Registration and Dissolution of a Firm
Chapter 5: The Limited Liability Partnership Act, 2008 -
Chapter 6: The Companies Act, 2013 -
Chapter 7: The Negotiable Instruments Act, 1881 -

Paper 3 Quantitative Aptitude: Part A: Business Mathematics, Part B: Logical Reasoning, Part C: Statistics

Part A: Business Mathematics
Chapter 1: Ratio and Proportion, Indices, Logarithms Chapter 5: Basic Concepts of Permutations and Combinations
Chapter 2: Equations Chapter 6: Sequence and Series—Arithmetic and Geometric Progressions
Chapter 3: Linear Inequalities Chapter 7: Sets, Relations and Functions, Basics of Limits and Continuity Functions
Chapter 4: Mathematics of Finance Chapter 8: Basic Applications of Differential and Integral Calculus in Business and Economics 
(A) Differential Calculus
(B) Integral Calculus
PART-B: Logical Reasoning
Chapter 9: Number Series, Coding and Decoding, and Odd Man Out Chapter 11: Seating Arrangements
Chapter 10: Direction Tests Chapter 12: Blood Relations
PART-C: Statistics
Chapter 13:
Unit I: Statistical Representation of Data
Unit II: Sampling
Chapter 14: Measures of Central Tendency and Dispersion
Unit I: Measures of Central Tendency
Unit II: Dispersion
Chapter 15: Probability Chapter 16: Theoretical Distributions
Chapter 17: Correlation and Regression Chapter 18: Index Numbers

Paper 4: Business Economics

Chapter Units
Chapter 1: Nature & Scope of Business Economics Introduction
Basic Problems of an Economy & Role of Price Mechanism
Chapter 2: Theory of Demand and Supply Law of Demand and Elasticity of Demand
Theory of Consumer Behaviour
Supply
Chapter 3: Theory of Production and Cost Theory of Production
Theory of Cost
Chapter 4: Price Determination in Different Markets Meaning and Types of Markets
Determination of Prices
Price Output Determination under Different Market Forms
Chapter 5: Business Cycles -
Chapter 6: Determination of National Income National Income Accounting
The Keynesian Theory of Determination of National Income
Chapter 7: Public Finance Fiscal Functions: An Overview, Centre and State Finance
Market Failure/Government intervention to correct Market Failure
The Process of Budget Making: Sources of Revenue, Expenditure Management and Management of Public Debt
Fiscal Policy
Chapter 8: Money Market The Concept of Money Demand: Important Theories
The Concept of Money Supply
Monetary Policy
Chapter 9: International Trade Theories of International Trade
The Instruments of Trade Policy
Trade Negotiations
Exchange Rate and Its Economic Effects
International Capital Movements
Chapter 10: Indian Economy -

CA Foundation Study Material: Tips and Strategies

To succeed in the CA Foundation exam, it is essential to have overall study material and a well-planned study strategy. Here are some tips and strategies to help you prepare for the exam:

  • Understand the syllabus and exam pattern: Familiarize yourself with the new syllabus and exam pattern. Understand the weight of each topic and the types of questions that can be expected.
  • Create a study plan: Make a study plan that covers all the topics in the syllabus. Allocate time for each topic and stick to your plan.
  • Use ICAI study materials: The Institute of Chartered Accountants of India (ICAI) provides study materials for CA Foundation students. Use these materials as they are comprehensive and cover all the topics in the syllabus.
  • Practice with mock tests and revision tests: Practice with mock tests and revision tests to assess your knowledge and identify areas for improvement.
  • Join a coaching class or online course: Joining a coaching class or online course can help you stay motivated and focused. You can also clarify your doubts and get feedback from experienced faculties.
  • Stay updated with current affairs: Stay updated with current affairs, especially in the areas of business, economy, and commerce.

ICAI Mock Test for CA Foundation 

The mock tests aim to help students assess their preparation and identify areas for improvement before the actual exams. Candidates can access the detailed schedule and other important information on the official ICAI website, icai.org

MocK Test Series 1

 Date Paper Time
Soon Paper-1: Accounting 2 PM–5 PM
Soon Paper 2: Business Law 2 PM–5 PM
Soon Paper-3: Quantitative Aptitude 2 PM–4 PM
Soon Paper-4: Business Economics 2 PM–4 PM

Mock Test Series 2

Date Paper Time
Soon Paper-1: Accounting  2 PM–5 PM
Soon Paper 2: Business Law  2 PM–5 PM
Soon Paper-3: Quantitative Aptitude 2 PM–4 PM
Soon Paper-4: Business Economics 2 PM–4 PM

Why Choose CA Exam Test Series for CA Preparation 

When it comes to preparing for the hard CA exams, choosing the right test series can make all the difference. caexams.in has emerged as a trusted and result-oriented platform for CA Foundation, Intermediate, and Final aspirants. Here's why it should be your first choice:

  • Trusted by Thousands of CA Aspirants: CA Exams has built a strong reputation among CA students for its consistent quality and excellent student feedback.
  • ICAI Pattern-Based Question Papers: All tests are strictly based on the latest ICAI exam pattern and syllabus, ensuring real exam-like practice.
  • Timely Evaluation with Expert Feedback: Get your answers evaluated within 48–72 hours along with detailed feedback, a marking scheme, and improvement tips.
  • Personalized Mentorship & Study Planner: Get personalized mentorship, performance tracking, and a daily study plan customized to your syllabus completion pace.

FAQs

What is the CA Foundation Study Material Sept 2026?

CA Foundation Study Material Sept 2026 includes official ICAI books covering accounting, law, mathematics, and economics. These books are specially designed to help students understand concepts and prepare effectively for examinations.

Is the ICAI study material enough for CA Foundation preparation?

Yes, the ICAI study material is considered sufficient for most students. Many exam questions are based on concepts, illustrations, and practical problems directly covered in the official CA Foundation books.

How can I download CA Foundation study material online?

Students can download the CA Foundation Study Material Sept 2026 from the official ICAI website in PDF format. Subject-wise books are available online for easy access and convenient preparation.

Does ICAI provide printed books for CA Foundation students?

Yes, ICAI provides printed study material after successful registration. Students generally receive physical books through courier, while digital copies are also available online for revision and quick reference.

Has ICAI updated the CA Foundation study material for Sept 2026?

ICAI may revise certain topics or include updated questions before the Sept 2026 attempt. Students should regularly check official updates to ensure they are preparing with the latest study material.

Which subjects are included in the CA Foundation study material?

The study material covers Accounting, Business Laws, Business Mathematics with Logical Reasoning, and Business Economics. These subjects form the basic foundation required for higher levels of the CA course.

Why is the ICAI study material important for CA Foundation exams?

ICAI study material follows the exact syllabus and exam pattern. It helps students understand concepts clearly and practice exam-oriented questions, making preparation more effective and reliable.

Can self-study students rely completely on ICAI books?

Yes, many students successfully clear the CA Foundation through self-study using ICAI books. Consistent revision, mock tests, and proper practice with official material can provide strong preparation without coaching.

What is the best way to revise the CA Foundation study material?

Students should revise chapter summaries, solve practical questions, and practice mock papers regularly. Multiple revisions of the ICAI study material improve confidence and help retain important concepts before examinations.

When should students start studying for the Sept 2026 attempt?

Students should ideally begin studying the CA Foundation Study Material in September 2026, several months before exams. Early preparation allows enough time for syllabus completion, revision, and solving practice papers comfortably.