CA Foundation Syllabus May 2026, Check Latest Subjects-wise Pattern
Explore the details and updates of the CA Foundation Syllabus May 2026, including subject-wise important topics, exam pattern, and ICAI guidelines. Explore the full article.
Table of Content
- CA Foundation Exam Syllabus Highlights
- CA Foundation Exam Syllabus: May 2026 Exam (New Scheme)
- Paper 1: Accounting
- Paper 2: Business Law
- Paper 3: Quantitative Aptitude
- Paper 4: Business Economics
- CA Foundation Exam Pattern for May 2026
- Why Choose CA Exams Test Series for CA Preparation
The ICAI sets the syllabus for the CA Foundation course. The new CA Foundation Syllabus May 2026 covers a complete range of topics, including taxation, auditing, and business law. To progress to the CA Intermediate level, candidates must successfully clear all four papers of the CA Foundation course.
While each exam level presents its own unique challenges, the CA Foundation syllabus is considered the most accessible, whereas the CA Final syllabus is the most demanding. This article provides an in-depth overview of the CA Foundation exam syllabus, which comprises four papers, each covering multiple topics essential for a strong foundation in chartered accounting.
CA Foundation Exam Syllabus Highlights
The CA Foundation Syllabus is carefully designed by ICAI as the introductory level of the entire CA program. To excel in this basic phase, students must adopt a hardworking and disciplined approach to studying the CA Foundation Examination Course. Below, we prepare the outline of the major highlights of the ICAI CA Foundation course for May 2026:
| ICAI CA Foundation Exam | Details |
| Exam Name | Chartered Accountancy (CA) Exam |
| Exam Conducting Body | ICAI |
| Exam Mode | Pen and Paper |
| Exam Levels | CA Foundation |
| Number of Papers | Four |
| Frequency | Thrice in a year:
|
| Level of Difficulty | Moderate to tough |
| Number of attempts | Multiple |
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CA Foundation Exam Syllabus: May 2026 Exam (New Scheme)
Here is a detailed, paper-wise breakdown of the chapters and units comprising the CA Foundation syllabus (under the new scheme and training), applicable for the Jan 2026 examination.
Paper 1: Accounting
This foundational paper is designed to equip you with a solid understanding of fundamental accounting concepts, principles, and techniques. By mastering the topics covered in this paper, you'll be able to prepare financial statements and solve basic accounting problems.
| CA Foundation Syllabus May 2026 for Accounting | |
| Chapters | Units |
| Module 1 | |
| Chapter 1: Theoretical Framework |
|
| Chapter 2: Accounting Process |
|
| 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 |
|
| Module 2 | |
| Chapter 8: Financial Statements of Not-for-Profit Organisations | – |
| Chapter 9: Accounts from Incomplete Records | – |
| Chapter 10: Partnership and LLP Accounts |
|
| Chapter 11: Company Accounts |
|
Paper 2: Business Law
In the CA Foundation Exam 2026, Paper 2 is dedicated to business laws, which aims to equip students with a holistic understanding of the major laws controlling business operations.
| CA Foundation Syllabus May 2026 for Business Laws | |
| Chapter | Units |
| Chapter 1: Indian Regulatory Framework | – |
| Chapter 2: The Indian Contract Act, 1872 |
|
| Chapter 3: The Sale of Goods Act, 1930 |
|
| Chapter 4: The Indian Partnership Act, 1932 |
|
| 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
This paper is designed to help you develop a strong foundation in mathematical and statistical concepts with a focus on their practical applications in business, finance, and economics. Additionally, its purpose is to enhance your logical logic skills, allowing you to analyze and solve problems systematically and logically.
| CA Foundation Syllabus May 2026 for Quantitative Aptitude | |
| Part A: Business Mathematics | |
| Chapter 1: Ratio and Proportion, Indices, and 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
In this paper, we explore the fundamentals of business economics with the primary goal of equipping you with a deep understanding of key concepts and theories. By mastering these principles, you'll be able to apply economic reasoning to real-world business scenarios, making informed decisions and solving everyday problems with confidence.
| Chapter | Units |
| Chapter 1: Nature & Scope of Business Economics |
|
| Chapter 2: Theory of Demand and Supply |
|
| Chapter 3: Theory of Production and Cost |
|
| Chapter 4: Price Determination in Different Markets |
|
| Chapter 5: Business Cycles | – |
| Chapter 6: Determination of National Income |
|
| Chapter 7: Public Finance |
|
| Chapter 8: Money Market |
|
| Chapter 9: International Trade |
|
| Chapter 10: Indian Economy | – |
CA Foundation Exam Pattern for May 2026
The CA Foundation Exam Pattern May 2026 includes 4 papers, each testing a different aspect of a candidate's knowledge and skills. The exam will be conducted in offline mode, with multiple-choice questions and descriptive questions. Candidates must score a minimum of 40% in each paper and 50% overall to pass. Check below the detailed CA foundation exam pattern for May 2026.
| CA Foundation Exam Pattern May 2026 | |||
| 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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FAQs
How many papers constitute the CA Foundation syllabus for May 2026?
For the May 2026 attempt, the Institute of Chartered Accountants of India (ICAI) outlines four papers, each carrying 100 marks. These are: Paper 1 (Accounting), Paper 2 (Business Laws), Paper 3 (Quantitative Aptitude – Business Mathematics, Logical Reasoning & Statistics), and Paper 4 (Business Economics & Commercial Knowledge).
Is the CA Foundation syllabus for May 2026 based on the new ICAI scheme?
Yes, the CA Foundation syllabus for May 2026 is strictly based on the New Scheme of Education and Training introduced by ICAI. Students must study revised subjects, paper structure, and updated marking patterns only.
How many papers are included in the CA Foundation syllabus for May 2026?
The CA Foundation syllabus for May 2026 consists of four papers: Accounting, Business Laws, Quantitative Aptitude, and Business Economics, each designed to test conceptual clarity and practical understanding.
Has ICAI changed the CA Foundation syllabus for May 2026?
No major syllabus change has been announced specifically for May 2026. ICAI continues to follow the New Scheme syllabus, so students should prepare strictly according to the latest official study material.
What subjects are covered in the CA Foundation Accounting May 2026?
CA Foundation Accounting for May 2026 includes fundamentals of accounting, journal entries, trial balance, financial statements, depreciation, inventory valuation, and basic partnership concepts as per the ICAI curriculum.
What topics are included in the CA Foundation Business Laws May 2026?
The Business Laws syllabus includes the Indian Contract Act, Sale of Goods Act, and key regulatory frameworks, focusing on legal concepts, case-based understanding, and application-oriented questions under the new scheme.
Is the CA Foundation syllabus May 2026 MCQ-based?
Yes, under the New Scheme, all four papers are objective-type MCQs, each carrying 100 marks, with negative marking applicable in selected papers as notified by ICAI.
Are the ICAI study materials enough for the CA Foundation May 2026 syllabus?
Yes, the ICAI study material is fully sufficient for CA Foundation May 2026 preparation. Students are strongly advised to follow ICAI modules, practice questions, and mock tests before referring to additional sources.
How much time is required to complete the CA Foundation syllabus for May 2026?
On average, students need 4 to 5 months of consistent study to complete the CA Foundation syllabus May 2026, including revision and mock test practice under the new examination pattern.
What is the total marks distribution for CA Foundation May 2026?
Each paper carries 100 marks, making the total examination 400 marks, with a minimum of 40% per paper and 50% aggregate required to clear the CA Foundation.
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