CA Foundation Subjects Jan 2026, ICAI Updated Course Details

Explore all the CS Foundation subjects for Jan 2026 with the updated ICAI syllabus, latest exam pattern, marking scheme, and chapter coverage. Read the full article.

Table of Content

CA Foundation Subjects Jan 2026 Overview
CA Foundation: Paper 1 (Accounting Subject)
CA Foundation: Paper 2 (Business Law Subject)
CA Foundation: Paper 3 (Quantitative Aptitude Subject)
CA Foundation: Paper 4 (Business Economics Subject)
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ICAI has released the CA Foundation subjects Jan 2026, which are applicable for the Jan/May/Sept 2026 examinations. The course underlines the objectives of the subjects, units, and subjects you will study, paper patterns, and mark weightage.

The ICAI has announced the revised CA Foundation subjects & syllabus for the Jan 2026 examinations. The latest CA Foundation syllabus for the Jan 2026 exams is now available. Students can download the complete CA Foundation subject-wise syllabus PDF from the ICAI website or this page.

To ensure effective preparation, it's necessary to follow the official ICAI CA Foundation study material and choose textbooks with the updated syllabus. With the CA Foundation exams scheduled to take place thrice a year in January, May/June, and September, it's necessary to kick-start your preparation now.

Begin by thoroughly understanding the CA foundation subjects and using all available study materials to set yourself up for success. This article provides the revised ICAI CA Foundation syllabus for Jan 2026, along with a downloadable PDF link, marks weightage details, and exam pattern information.

CA Foundation Subjects Jan 2026 Overview

Pursuing a CA course requires acquiring complete knowledge and skills for a chartered accountant. The CA syllabus comprises a range of subjects, outlined in the table below, which are designed to equip candidates with the expertise needed to perform their roles efficiently. The first-level syllabus is divided into CA Foundation 4 subjects.

S.No	Paper Name	Marks	Types of Questions
Paper 1	Accounting	100 Marks	Objective
Paper 2	Business Law	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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CA Foundation: Paper 1 (Accounting Subject)

Paper 1: Accounting		Weightage
1. Theoretical Framework	Meaning and Scope of Accounting	5% - 10%
	Accounting Concepts, Principles, and Conventions
	Capital and revenue expenditure, Capital and revenue receipts, Contingent assets, and contingent liabilities
	Accounting Policies
	Accounting as a Measurement Discipline: Valuation Principles, Accounting Estimates
	Accounting Standards: Concepts and Objectives
2. Accounting Process	(i) Recording accounting transactions: principles of double entry bookkeeping, Books of original entry (journal, subsidiary books, cash book, edger-format), posting from journal and subsidiary books, balancing of accounts.	30%-35%
	Preparation of Trial Balance
	Rectification of Errors
3. Bank Reconciliation Statement	Introduction, reasons, and preparation of bank reconciliation statement.	30%-35%
4. Inventories	Cost of inventory, Net realizable value, basis and technique of Inventory valuation, and Record System	30%-35%
5. Depreciation and Amortisation	Tangible and Intangible assets: Concepts, Methods of computation and accounting treatment of depreciation/amortization, Change in depreciation methods	30%-35%
6. Bills of exchange and Promissory notes	Meaning of bills of exchange and promissory notes and their accounting treatment; accommodation bills.	30%-35%
7. Preparation of Final accounts of Sole Proprietors	Elements of financial statements, closing adjustment entries, trading account, profit and loss account, and balance sheet of manufacturing and non-manufacturing entities	20%-25%
8. Financial Statements of Not-for-Profit Organization	Significance and preparation of receipt and payment account, income and expenditure account and balance sheet, the difference between profit and loss account and income and expenditure account.	20%-25%
9. Accounts from Incomplete Records	(Excluding preparation of accounts based on ratios)	20%-25%
10. Partnership and LLP Accounts	(i) Final accounts of partnership firms and LLP’s (ii) Admission, retirement, and death of a partner, including treatment of goodwill (iii) Dissolution of partnership firms and LLPs, including piecemeal distribution of assets	15%-20%
11. Company Accounts	Definition of shares and debentures	15%-25%
	Issue of shares and debentures, forfeiture of shares, re-issue of forfeited shares
	Redemption of preference shares and debentures (excluding purchase and redemption of own debentures and sinking fund method)
	Accounting for bonus issues and the right issue

CA Foundation: Paper 2 (Business Law Subject)

Paper 2: Business Laws		Weightage
1. Indian Regulatory Framework	Major Regulatory Bodies such as the Ministry of Finance, Ministry of Corporate Affairs, SEBI, RBI, IBBI, Ministry of Law and Justice, etc.	0%-5%
2. The Indian Contract Act, 1872	General nature of contract, Consideration, and Other essential elements of a valid contract, Performance of Contract, Breach of contract, Contingent and quasi-contract, Contract of Indemnity and Guarantee, Contract of Bailment and Pledge, Contract of Agency	20%-30%
3. The Sale of Goods Act, 1930	Formation of the contract of sale, Conditions and Warranties, Transfer of ownership and Delivery of goods, Unpaid seller and his rights.	15%-20%
4. The Indian Partnership Act, 1932	General Nature of Partnership, Rights, and Duties of partners, Reconstitution of firms, Registration and Dissolution of a firm.	15%-20%
5. The Limited Liability Partnership Act, 2008	Introduction: covering nature and scope, essential features, characteristics of LLP, incorporation, and differences with other forms of organizations.	5%-10%
6. The Companies Act, 2013	Essential features of company, Corporate veil theory, Classes of companies, Types of share capital, Incorporation of company, Memorandum of Association, Articles of Association, Doctrine of Indoor Management	10% - 15%

CA Foundation: Paper 3 (Quantitative Aptitude Subject)

Paper 3 is divided into three parts, i.e.

Part A: Business Mathematics
Part B: Logical Reasoning
Part C: Statistics

Paper 3: Quantitative Aptitude (100 Marks)		Weightage
Part A: Business Mathematics (40 Marks)
1. Ratio and proportion, Indices and Logarithms	Ratio and proportion, time and work-related problems, laws of indices, exponents, logarithms, and anti-logarithms.	20%-30%
2. Equations	Equations: linear simultaneous linear equations up to three variables; quadratic and cubic equations in one variable. Applications in business-related problems	20%-30%
3. Linear Inequalities	Linear Inequalities: Linear Inequalities in one and two variables and the solution space	20%-30%
4. Mathematics of Finance	Simple Interest Compound interest Nominal and Effective Rate of Interest Present Value Net Present Value Future Value Perpetuity Annuities Sinking Funds Calculating of EMI Calculations of Returns: Nominal and Effective Rate of Return Compound Annual growth rate (CAGR)	30%-40%
5. Permutations and Combinations	Basic concepts of Permutations and combinations: Introduction, the factorial, permutations, results, circular permutations, permutations with restrictions, and combinations with standard results	30%-50%
6. Sequence and Series	Introduction Sequences, Series, Arithmetic and Geometric progression, Relationship between AM and GM and Sum of n terms of special series and Business Applications.	30%-50%
7. Sets, Relations, and Functions. Basics of Limits and Continuity Functions.		30%-50%
8. Basic applications of differential and integral calculus in business and economics (excluding trigonometric applications).		30%-50%
Part B: Logical Reasoning (20 Marks)
9. Number series coding and Decoding and odd man out		20%-30%
10. Direction Tests		20%-30%
11. Seating Arrangements		20%-30%
12. Blood Relations		20%-30%
Part C: Statistics (40 Marks)
13. Unit 1: Statistical Representation of Data	Diagrammatic representation of data, Frequency distribution, Graphical representation of Frequency distribution—histogram, Frequency Polygon, Ogive, Pie-chart	45%-50%
13. Unit:2 Sampling	Basic principles of sampling theory, comparison between sample survey and complete enumeration, some important terms associated with sampling types of sampling, sampling, and non-sampling errors.	45%-50%
14. Measures of Central Tendency and Dispersion	Measures of Central Tendency and Dispersion: Mean Median, Mode, Mean Deviation, Quartiles and Quartile Deviation, Standard Deviation, Co-efficient of Variation, Coefficient of Quartile Deviation	45%-50%
15. Probability	Independent and dependent events; mutually exclusive events. Total and Compound Probability and Bayes’ theorem	25%-30%
16. Theoretical Distributions	Random variables, Discrete and Continuous Random variables, Expectation of a discrete random variable, Theoretical Distributions: Binomial Distribution, Poisson distribution (basic application), and Normal Distribution (basic application).	25%-30%
17. Correlation and Regression	Scatter diagram, Karl Pearson’s Coefficient of Correlation Rank Correlation, Regression lines, Regression equations, and regression coefficients	10%-15%
18. Index Numbers	Uses of index numbers, problems involved in the construction of index numbers, and methods of construction of index numbers. BSE SENSEX and NSE	10%-15%

CA Foundation: Paper 4 (Business Economics Subject)

PAPER 4: BUSINESS ECONOMICS (100 Marks)		Weightage
1. Introduction to Business Economics	Meaning and scope of Business Economics Basic Problems of an Economy and Role of Price Mechanism.	5%
2. Theory of Demand and Supply	Meaning and Determinants of Demand, Law of Demand and Elasticity of Demand—Price, Income and Cross-Elasticity Theory of Consumer’s Behavior—Indifference Curve Approach Meaning and Determinants of Supply, Law of Supply and Elasticity of Supply, Market Equilibrium, and Social Efficiency.	10%
3. Theory of Production and Cost	Meaning and Factors of Production, Short Run and Long Run Law of Production: The Law of Variable Proportions and Laws of Returns to Scale, Producer’s Equilibrium Concepts of Costs: Short-run and long -run costs, Average and Marginal costs; total, Total, and Variable Costs	10%
4. Price Determination in Different Markets	Market Structures: Perfect Competition and Monopoly Monopolistic Competition. Using Game Theory to study Oligopoly. Price Determination in these Markets Price-Output Determination under different Market Forms	15%
5. Determination of National Income	a. Macroeconomic Aggregates and Measurement of National Income b. Determination of National Income: Keynes’ Two Sector Basic Model, Three Sectors and Four Sectors Model	15%
6. Business Cycles	Meaning Phases Features Causes behind these Cycles	5%
7. Public Finance	a. Fiscal functions: An Overview, Centre and State Finance b Market failure/government intervention to correct market failure. c. Process of budget making: Sources of Revenue, Expenditure Management, and Management of Public Debt. d. Fiscal Policy	10%
8. Money Market	a. Concept of Money Demand b. Important theories of Demand for Money c. Concept of Money Supply, Cryptocurrency and other new terminology d. Monetary Policy	10%
9. International Trade	a. Theories of International Trade, including theories of intra-industry trade by Krugman. b. Trade Policy: The Instruments of Trade Policy c. Trade Negotiations d. Exchange Rates and its economic effects e. International Capital Movements: Foreign Direct Investment	10%
10. Indian Economy	(Before 1950: Chanakya and Nand Vansh, OECD Paper (1950-1991), Basic knowledge 1991 Onwards	10%

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FAQs

What are the four main subjects included in the CA Foundation syllabus for 2026?

The CA Foundation syllabus for 2026 includes four subjects covering accounting, business laws, mathematics and logical reasoning, and business economics. These subjects aim to build a strong conceptual base, helping students understand financial principles and logical frameworks essential for the higher levels of the Chartered Accountancy course.

Are there any major changes expected in the CA Foundation subjects for the 2026 attempt?

As of now, ICAI has not announced any additional changes to the CA Foundation subjects for 2026. The curriculum continues to follow the new scheme introduced earlier, covering modern accounting standards, law fundamentals, quantitative aptitude, and business economics. Students must check ICAI notifications regularly for updated guidelines.

How difficult are the CA Foundation subjects for a first-time commerce student?

The difficulty level depends on your foundation in basic commerce concepts. Subjects like accounting and law are familiar to many commerce students, while mathematics and economics may require extra practice. With consistent revision and understanding-based learning, students from commerce backgrounds can handle the CA Foundation subjects comfortably.

Can non-commerce students manage the CA Foundation subjects in 2026?

Yes, non-commerce students can successfully prepare for CA Foundation, even if they lack prior knowledge in subjects like accounting and law. The syllabus is designed from basic concepts, allowing students from any stream to build understanding step-by-step. Regular practice and concept clarity are the keys for non-commerce aspirants.

Is Mathematics compulsory as part of the CA Foundation subjects?

Yes, Mathematics is included under the Quantitative Aptitude portion of Paper 3. However, the syllabus also offers significant weightage to Logical Reasoning, which benefits students who feel less confident in math. With balanced effort in reasoning and basic formulas, students can score well in this subject.

Which CA Foundation subject is considered the most scoring?

Paper 1, Accounting, is often seen as the most scoring subject because it is fully concept-based and depends on the accurate application of principles. Students who practice past papers, understand journal entries, and master final accounts can achieve high marks. It rewards clarity, consistency, and repeated practice.

Which CA Foundation subject is the toughest for most students?

For many students, Mathematics and Logical Reasoning under Paper 3 are the most challenging because they require strong calculation skills and time management during the exam. Some also find Business Law tricky due to legal language and case interpretation. Difficulty varies depending on a student’s strengths and learning style.

How should I start preparing for the CA Foundation subjects for 2026?

Begin by understanding the complete syllabus and chapter weightage for each subject. Start with Accounting and Law, as they form the core of the Foundation level. Allocate fixed time to mathematics practice and revise theory subjects daily. Creating notes and solving past papers can greatly improve long-term retention.

Does ICAI provide study material for all CA Foundation subjects?

Yes, ICAI provides detailed study material, modules, practice questions, and revision test papers for all four subjects. These resources are updated according to the applicable syllabus for 2026. Students should rely primarily on ICAI’s content, as exam questions are directly aligned with the institute’s official material.

How much time is needed to prepare all CA Foundation subjects effectively?

Most students require around four to five months of focused study to cover all subjects thoroughly. Accounting and Law need regular conceptual understanding, while Mathematics and Economics benefit from continuous practice. With a consistent timetable and proper revision cycles, this duration is sufficient for strong exam performance.