CA Foundation Study Material May 2026, Syllabus and Study Resources
Download the free PDF notes for the CA Foundation study material May 2026. Explore this blog and find the study resources, a direct link to download, and preparation tips.
Table of Content
- CA Foundation Syllabus: An Overview
- How to Download the ICAI CA Foundation Study Material
- How to Download the CA Foundation Study Material from Studycaller
- CA Foundation Study Material: May 2026
- CA Foundation Study Material: Tips and Strategies
- ICAI Mock Test for CA Foundation
- Why Choose CA Exams Test Series for CA Preparation
The CA Foundation is the first stage of a CA course, and to crack the CA Foundation Exam at the first attempt, students must mention the correct and latest study material. Therefore, we are providing the latest chapter-wise ICAI CA Foundation study material PDF for the effort of the May 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 May 2026. The exam dates for the CA Foundation are May 14th, 16th, 18th, and 20th, 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 May 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 May 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 | |
| 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 May 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
When will ICAI release the CA Foundation study material for May 2026?
ICAI releases the CA Foundation study material soon after successful registration. For the May 2026 attempt, study material becomes available after registration is completed before January 1, 2026, in eitherphysical or digital format.
Is CA Foundation study material for May 2026 available online?
Yes, ICAI provides CA Foundation study material in PDF format through the official ICAI portal. Students can download the updated May 2026 syllabus material immediately after completing their registration process.
Does ICAI send physical books for the CA Foundation May 2026?
Yes, ICAI dispatches physical study material books to students who opt for them during registration. Books are typically delivered within 2–4 weeks after successful confirmation of CA Foundation registration.
Is the CA Foundation study material updated for the May 2026 syllabus?
Yes, ICAI updates the CA Foundation study material according to the latest syllabus and amendments applicable for the May 2026 examination, ensuring students prepare strictly as per the current exam pattern.
Can I prepare for the CA Foundation May 2026 using old study material?
It is not recommended. ICAI may introduce syllabus changes or amendments, so students appearing in May 2026 should always rely on the latest ICAI study material issued for that specific attempt.
How many subjects are covered in the CA Foundation study material for May 2026?
The CA Foundation study material for May 2026 covers four subjects Accounting, Business Laws, Quantitative Aptitude, and Business Economics—each explained in detailed modules issued by ICAI.
Is the CA Foundation study material sufficient to clear the May 2026 exams?
Yes, the ICAI study material is considered fully sufficient for the CA Foundation May 2026 if studied thoroughly. Most exam questions are directly or indirectly based on concepts explained in ICAI modules.
From where can I download the CA Foundation study material for May 2026?
Students can download the CA Foundation May 2026 study material from the official ICAI website under the “Bos Knowledge Portal” section after logging in with valid credentials.
Does ICAI provide question banks with CA Foundation study material?
Yes, along with the main study modules, ICAI provides practice questions, illustrations, and examples that help students understand the exam pattern and difficulty level for the May 2026 attempt.
When should I start studying ICAI material for May 2026?
Students should ideally start studying the ICAI study material immediately after registration, preferably from January or February 2025, to get enough time for concept clarity, revision, and mock practice.
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