ICAI CA Subjects Jan 2026, Foundation, Inter, and Final Syllabus

The CA subjects set by the ICAI explore the full article to know about the subjects' and papers' structure of the Foundation, Inter, and Final for the Jan 2026 session.

The Institute of Chartered Accountants of India has released the new important CA Subject and Syllabus Jan 2026 for Foundation, Intermediate, and Final exams. Check the paper-wise syllabus for each level on the official ICAI website.

The ICAI prescribes complete important CA subjects and syllabus programs, encompassing necessary subjects like taxation, auditing, financial management, business law, etc. The CA program is structured into three distinct stages: CA Foundation, CA Intermediate, and CA Final.

This article offers an in-depth overview of the Chartered Accountancy subjects & syllabus, covering all three levels: CA Foundation, CA Intermediate, and CA Final. Here, we'll provide a thorough overview to help you understand the curriculum and prepare for your CA exams. Before exploring the whole content, check the highlights of the CA exam. 

CA Exam Highlights For Jan 2026

CA Syllabus Jan 2026 Highlights
ICAI CA Exams Details
Exam Name Chartered Accountancy (CA) exam
Exam Conducting Body ICAI
Exam Mode Computer-based test mode
Exam Levels CA Foundation
CA Intermediate
CA Final
Number of papers CA Foundation: 4
CA Intermediate: 6
CA Final: 6
Frequency CA Foundation: Thrice a Year
CA Intermediate: Thrice a Year
CA Final: Twice a Year
Level of Difficulty Moderate to tough
Number of attempts Multiple

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CA Foundation Subjects & Subjects for Jan 2026 

The CA Foundation program is divided into 4 papers, each focusing on distinct subjects. To get excellent results in the exam, it's essential to grasp the CA Foundation syllabus thoroughly. Here's a breakdown of the topics covered in each of the four papers: 

CA Foundation Subjects Overview 

Check below the overview of CA Foundation Subjects and Syllabus:

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

Paper 1: CA Foundation (Accounting Subjects)

Paper 1: Accounting Weightage
1. Theoretical Framework Meaning and Scope of Accounting 5% - 10%
  Accounting Concepts, Principles, and Conventions 5% - 10%
  Capital and revenue expenditure, Capital and revenue receipts, Contingent assets, and contingent liabilities 5% - 10%
  Accounting Policies 5% - 10%
  Accounting as a Measurement Discipline: Valuation Principles, Accounting Estimates 5% - 10%
  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 30%-35%
  Rectification of Errors 30%-35%
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 15%-25%
  Redemption of preference shares and debentures (excluding purchase and redemption of own debentures and sinking fund method) 15%-25%
   Accounting for bonus issues and the right issue 15%-25%

Paper 2: CA Foundation (Business Law)

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%

Paper 3: CA Foundation (Quantitative Aptitude Subjects)

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 the 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; are 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%

Paper 4: CA Foundation (Business Economics Subjects)

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 their 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%

CA Intermediate Subjects and Syllabus Jan 2026

This level is divided into two groups, each consisting of three subjects. Upon successfully clearing the CA Foundation exam, students become eligible to enroll in the CA Intermediate course, administered by the Institute of Chartered Accountants of India (ICAI). Check the intermediate important subjects for the Jan 2026 session. 

Paper 1: Advance Accounting Important Subjects

Syllabus Modules Chapters
Module-1 Chapter 1: Introduction to Accounting Standards
  Chapter 2: Framework for Preparation and Presentation of Financial Statements
  Chapter 3: Applicability of Accounting Standards
  Chapter 4: Presentation and Disclosure-Based Accounting Standards
Unit 1: Accounting Standard 1 Disclosure of Accounting Policies
Unit 2: Accounting Standard 3 Cash Flow Statement
Unit 3: Accounting Standard 17 Segment Reporting
Unit 4: Accounting Standard 18 Related Party Disclosures
Unit 5: Accounting Standard 20 Earnings Per Share
Unit 6: Accounting Standard 24 Discontinuing Operations
Unit 7: Accounting Standard 25 Interim Financial Reporting
Module-2 Chapter 5: Assets-Based Accounting Standards
Unit 1: Accounting Standard 2 Valuation of Inventory
Unit 2: Accounting Standard 10 Property, Plant and Equipment
Unit 3: Accounting Standard 13 Accounting for Investments
Unit 4: Accounting Standard 16 Borrowing Costs
Unit 5: Accounting Standard 19 Leases
Unit 6: Accounting Standard 26 Intangible Assets
Unit 7: Accounting Standard 28 Impairment of Assets
  Chapter 6: Liabilities-Based Accounting Standards
Unit 1: Accounting Standard 15 Employee Benefits
Unit 2: AS 29 (Revised) Provisions, Contingent Liabilities and Contingent Assets
  Chapter 7: Accounting Standards Based on Items Impacting Financial Statement
Unit 1: Accounting Standard 4: Contingencies and Events Perpetuating after the Balance Sheet Date
Unit 2: Accounting Standard 5: Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies
Unit 3: Accounting Standard 11 The Effects of Changes in Foreign Exchange Rates
Unit 4: Accounting Standard 22 Accounting for Taxes on Income
  Chapter 8: Revenue-Based Accounting Standards
Unit 1: Accounting Standard 7 Construction Contracts
Unit 2: Accounting Standard 9 Revenue Recognition
  Chapter 9: Other Accounting Standards
Unit 1: Accounting Standard 12 Accounting for Government Grants
Unit 2: Accounting Standard 14 Accounting for Amalgamations
  Chapter 10: Accounting Standards for Consolidated Financial Statement
Unit 1: Accounting Standard 21 Consolidated Financial Statements
Unit 2: Accounting Standard 23 Accounting for Investments in Associates in Consolidated Financial Statement
Unit 3: Accounting Standard 27 Financial Reporting of Interests in Joint Ventures
Module-3 Chapter 11: Financial Statements of Companies
Unit 1: Preparation of Financial Statements
Unit 2: Cash Flow Statement
  Chapter 12: Buyback of Securities
  Chapter 13: Amalgamation of Companies
  Chapter 14: Accounting for Reconstruction of Companies
  Chapter 15: Accounting for branches, including Foreign Branches

Paper 2: Corporate and Other Law 

This paper is divided into two categories, such as Part 1: company law and Part 2: other law. Check-in detailed.

Syllabus Modules Chapters
Module-1 Chapter 1: Preliminary
  Chapter 2: Incorporation of Company and Matters Incidental Thereto
  Chapter 3: Prospectus and Allotment of Securities
  Chapter 4: Share Capital and Debentures
  Chapter 5: Acceptance of Deposits by Companies
  Chapter 6: Registration of Charges
Module-2 Chapter 7: Management & Administration
  Chapter 8: Declaration and Payment of Dividend
  Chapter 9: Accounts of Companies
  Chapter 10: Audit and Auditors
  Chapter 11: Companies Incorporated Outside India
Module-3 Chapter 12: The Limited Liability Partnership Act, 2008
Module-3 (Part-II Other Laws) Chapter 1: The General Clauses Act, 1897
  Chapter 2: Interpretation of Statutes
  Chapter 3: The Foreign Exchange Management Act, 1999

Paper 3: Taxation 

Section A: Income Tax Law (50 Marks)

Syllabus Modules Chapters
Module-1 Section I
Chapter 1: Basic Concepts
Chapter 2: Residence and Scope of Total Income
  Section II
Chapter 3: Heads of Income
Module-2 Section III
Chapter 4: Income of Other Persons Included in Assessee’s Total Income
Chapter 5: Aggregation of Income, Set-Off, and Carry Forward of Losses
Chapter 6: Deductions from Gross Total Income
  Section IV
Chapter 7: Advance Tax, Tax Deduction at Source, and Tax Collection at Source
Chapter 8: Provisions for Filing Return of Income and Self-Assessment
  Section V
Chapter 9: Income Tax Liability—Computation and Optimisation

Section B: Goods and Services Tax (50 Marks)

Syllabus Modules Chapters
Module-1 Chapter 1: GST in India: An Introduction
  Chapter 2: Supply under GST
  Chapter 3: Charge of GST
  Chapter 4: Place of Supply
  Chapter 5: Exemptions from GST
  Chapter 6: Time of Supply
  Chapter 7: Value of Supply
Module-2 Chapter 8: Input Tax Credit
  Chapter 9: Registration
  Chapter 10: Tax Invoice; Credit and Debit Notes
  Chapter 11: Accounts and Records
  Chapter 12: E-Way Bill
  Chapter 13: Payment of Tax
  Chapter 14: Tax Deduction at Source and Collection of Tax at Source
  Chapter 15: Returns

Paper 4: Cost and Management Accounting

Syllabus Modules Chapters
Module-1 Chapter 1: Introduction to Cost and Management Accounting
  Chapter 2: Material Cost
  Chapter 3: Employee Cost and Direct Expenses
  Chapter 4: Overheads—Absorption Costing Method
  Chapter 5: Activity-Based Costing
  Chapter 6: Cost Sheet
  Chapter 7: Cost Accounting Systems
Module-2 Chapter 8: Unit and Batch Costing
  Chapter 9: Job Costing
  Chapter 10: Process and Operation Costing
  Chapter 11: Joint Products and By-Products
  Chapter 12: Service Costing
  Chapter 13: Standard Costing
  Chapter 14: Marginal Costing
  Chapter 15: Budgets and Budgetary Control

Paper 5: Auditing and Assurance

Syllabus Modules Chapters
Module-1 Chapter 1: Nature, Objective, and Scope of Audit
  Chapter 2: Audit Strategy, Audit Planning, and Audit Programme
  Chapter 3: Risk Assessment and Internal Control
  Chapter 4: Audit Evidence
  Chapter 5: Audit of Items of Financial Statements
Module-2 Chapter 6: Audit Documentation
  Chapter 7: Completion and Review
  Chapter 8: Audit Report
  Chapter 9: Special Features of Audit of Different Types of Entities
  Chapter 10: Audit of Banks
  Chapter 11: Ethics and Terms of Audit Engagements

Paper 6: Financial Management and Strategic Management 

Section A: Financial Management

Syllabus Modules Chapters
Module-1 Chapter 1: Scope and Objectives of Financial Management
  Chapter 2: Types of Finance
  Chapter 3: Financial Analysis and Planning—Rational Analysis
  Chapter 4: Cost of Capital
  Chapter 5: Financing Decisions—Capital Structure
  Chapter 6: Financing Decisions: Leverages
Module-2 Chapter 7: Investment Decisions
  Chapter 8: Dividend Decision
  Chapter 9: Management of Working Capital

Section B: Strategic Management

Syllabus Modules Chapters
Module-1 Chapter 1: Introduction to Strategic Management
  Chapter 2: Strategic Analysis: External Environment
  Chapter 3: Strategic Analysis: Internal Environment
  Chapter 4: Strategic Choices
  Chapter 5: Strategy Implementation and Evaluation

CA Final Subjects & Syllabus for Jan 2026

The ICAI has announced the introduction of the CA New Scheme Syllabus, effective for the 2026 exams and beyond. A significant change under this revised scheme is the reduction of CA Final subjects from 8 to 6, with 3 subjects in each group, aiming to streamline the syllabus and enhance student learning outcomes.

CA Final Group 1 (New Syllabus & Subjects)

  • Paper-1: Financial Reporting
  • Paper-2: Advanced Financial Management
  • Paper-3: Advanced Auditing, Assurance, and Professional Ethics

CA Final Group 2 (New Syllabus & Subjects)

  • Paper-4: Direct Tax Laws & International Taxation
  • Paper-5: Indirect Tax Laws
  • Paper-6: Integrated Business Solutions (Multidisciplinary Case Study with Strategic Management)
  • Section A: Corporate and Economic Laws
  • Section B: Strategic Cost & Performance Management

Paper 1: Financial Reporting

Syllabus Modules Chapters
Module-1 Chapter 1: Introduction to Indian Accounting Standards
  Chapter 2: Conceptual Framework for Financial Reporting under Indian Accounting Standards (Ind AS)
  Chapter 3: Ind AS on Presentation of Items in the Financial Statements
  • Unit 1: Ind AS 1 “Presentation of Financial Statements”
  • Unit 2: Ind AS 34, “Interim Financial Reporting”
  • Unit 3: Ind AS 7 “Statement of Cash Flows”
  Chapter 4: Ind AS on Measurement based on Accounting Policies
  • Unit 1: Ind AS 8 “Accounting Policies, Changes in Accounting Estimates and Errors”
  • Unit 2: Ind AS 10 “Events after the Reporting Period”
  • Unit 3: Ind AS 113 “Fair Value Measurement”
  Chapter 5: Ind AS 115, “Revenue from Contracts with Customers”
Module-2 Chapter 6: Ind AS on Assets of the Financial Statements
  • Unit 1: Ind AS 2 “Inventories”
  • Unit 2: Ind AS 16 “Property, Plant and Equipment”
  • Unit 3: Ind AS 23 “Borrowing Costs”
  • Unit 4: Ind AS 36 “Impairment of Assets”
  • Unit 5: Ind AS 38 “Intangible Assets”
  • Unit 6: Ind AS 40 “Investment Property”
  • Unit 7: Ind AS 105, “Non-current Assets Held for Sale and Discontinued Operations”
  • Unit 8: Ind AS 116 “Leases”
  Chapter 7: Other Indian Accounting Standards
  • Unit 1: Ind AS 41 “Agriculture”
  • Unit 2: Ind AS 20 “Accounting for Government Grants and Disclosure of Government Assistance”
  • Unit 3: Ind AS 102, "Share-Based Payment”
Module-3 Chapter 8: Ind AS on Liabilities of the Financial Statements
  • Unit 1: Ind AS 19 “Employee Benefits”
  • Unit 2: Ind AS 37, “Provisions, Contingent Liabilities and Contingent Assets”
  Chapter 9: Ind AS on Items Impacting the Financial Statements
  • Unit 1: Ind AS 12 “Income Taxes”
  • Unit 2: Ind AS 21 “The Effects of Changes in Foreign Exchange Rates”
  Chapter 10: Ind AS on Disclosures in the Financial Statements
  • Unit 1: Ind AS 24 “Related Party Disclosures”
  • Unit 2: Ind AS 33 “Earnings per Share”
  • Unit 3: Ind AS 108 “Operating Segments”
  Chapter 11: Accounting and Reporting of Financial Instruments
  • Unit 1: Financial Instruments: Scope and Definitions
  • Unit 2: Classification and Measurement of Financial Assets and Financial Liabilities
  • Unit 3: Financial Instruments: Equity and Financial Liabilities
  • Unit 4: Derivatives and Embedded Derivatives
  • Unit 5: Recognition and Derecognition of Financial Instruments
  • Unit 6: Hedge Accounting
  • Unit 7: Disclosures
Module-4 Chapter 12: Ind AS 103 “Business Combinations”
  Chapter 13: Consolidated and Separate Financial Statements of Group Entities
  Chapter 14: Ind AS 101, “First-time Adoption of Indian Accounting Standards”
  Chapter 15: Analysis of Financial Statements
  Chapter 16: Professional and Ethical Duty of a Chartered Accountant
  Chapter 17: Accounting and Technology

Paper 2: Advanced Financial Management

Syllabus Modules Chapters
Module-1 Chapter 1: Financial Policy and Corporate Strategy
  Chapter 2: Risk Management
  Chapter 3: Advanced Capital Budgeting Decisions
  Chapter 4: Security Analysis
  Chapter 5: Security Value
  Chapter 6: Portfolio Management
  Chapter 7: Securitization
  Chapter 8: Mutual Funds
  Chapter 9: Derivatives Analysis and Valuation
  Chapter 10: Foreign Exchange Exposure and Risk Management
  Chapter 11: International Financial Management
  Chapter 12: Interest Rate Risk Management
  Chapter 13: Business Valuation
  Chapter 14: Mergers, Acquisitions and Corporate Restructuring
  Chapter 15: Startup Finance

Paper 3: Advanced Auditing, Assurance, and Professional Ethics

Syllabus Modules Chapters
Module-1 Chapter 1: Quality Control
  Chapter 2: General Auditing Principles and Auditors Responsibilities
  Chapter 3: Audit Planning, Strategy and Execution
  Chapter 4: Materiality, Risk Assessment, and Internal Control
  Chapter 5: Audit Evidence
  Chapter 6: Completion and Review
  Chapter 7: Reporting
Module-2 Chapter 8: Specialised Areas
  Chapter 9: Audit-related Services
  Chapter 10: Review of Financial Information
  Chapter 11: Prospective Financial Information and Other Assurance Services
  Chapter 12: Digital Auditing and Assurance
  Chapter 13: Group Audits
  Chapter 14: Special Features of Audit of Banks and Non-Banking Financial Companies
Module-3 Chapter 15: Overview of Audit of Public Sector Undertakings
  Chapter 16: Internal Audit
  Chapter 17: Due Diligence, Investigation & Forensic Audit
  Chapter 18: Emerging Areas: Sustainable Development Goals (SDG) & Environment, Social and Governance (ESG) Assurance
  Chapter 19: Professional Ethics & Liabilities of Auditors

Paper 4: Direct Tax Laws & International Taxation

Syllabus Modules Chapters
Module-1 Chapter 1: Basic Concepts
  Chapter 2: Incomes which do not form part of Total Income
  Chapter 3: Profits and Gains of Business or Profession
  Chapter 4: Capital Gains
  Chapter 5: Income from Other Sources
  Chapter 6: Income of Other Persons Included in Assessee’s Total Income
  Chapter 7: Aggregation of Income, Set Off or Carry Forward of Losses
  Chapter 8: Deductions from Gross Total Income
Module-2 Chapter 9: Assessment of Various Entities
  Chapter 10: Assessment of Trusts and Institutions, Political Parties and Other Special Entities
  Chapter 11: Tax Planning, Tax Avoidance and Tax Evasion
  Chapter 12: Taxation of Digital Transactions
Module-3 Chapter 13: Deduction, Collection, and Recovery of Tax
  Chapter 14: Income Tax Authorities
  Chapter 15: Assessment Procedure
  Chapter-16: Appeals and Revision
  Chapter-17: Dispute Resolution
  Chapter 18: Miscellaneous Provisions
  Chapter 19 Provisions to Counteract Unethical Tax Practices
  Chapter 20: Tax Audit and Ethical Compliances
Module-4 Chapter 21: Non-Resident Taxation
  Chapter 22: Double Taxation Relief
  Chapter 23: Advance Rulings
  Chapter 24: Transfer Pricing
  Chapter 25: Fundamentals of BEPS
  Chapter 26: Application and Interpretation of Tax Treaties
  Chapter 27: Overview of Model Tax Conventions
  Chapter 28: Latest Developments in International Taxation

Paper 5: Indirect Tax Laws

Syllabus Modules Chapters
Module-1 Chapter 1: Supply Under GST
  Chapter 2: Charge Of GST
  Chapter 3: Place of Supply
  Chapter 4: Exemptions from GST
  Chapter 5: Time of Supply
  Chapter 6: Value Of Supply
Module-2 Chapter 7: Input Tax Credit
  Chapter 8: Registration
  Chapter 9: Tax Invoice, Credit and Debit Notes
  Chapter 10: Accounts and Records; E-way Bill
  Chapter 11: Payment of Tax
  Chapter 12: Electronic Commerce Transactions Under GST
  Chapter 13: Returns
Module-3 Chapter 14: Import and Export Under GST
  Chapter 15: Refunds
  Chapter 16: Job Work
  Chapter 17: Assessment and Audit
  Chapter 18: Inspection, Search, Seizure and Arrest
  Chapter 19: Demand and Recovery
  Chapter 20: Liability to Pay in Certain Cases
  Chapter 21: Offences and Penalties and Ethical Aspects under GST
  Chapter 22: Appeals and Revisions
  Chapter 23: Advance Ruling
  Chapter 24: Miscellaneous Provisions
Module-4 Chapter 1: Levy of Exemptions from Customs Duty
  Chapter 2: Types of Duty
  Chapter 3: Classification of Imported & Exported Goods
  Chapter 4: Valuation Under the Customs Act, 1962
  Chapter 5: Importation and Exportation of Goods
  Chapter 6: Warehouse
  Chapter 7: Refund
  Chapter 8: Foreign Trade Policy

Paper 6:  Integrated Business Solutions (Multidisciplinary Case Study with Strategic Management)

Section A: Corporate and Economic Law

Syllabus Modules Chapters
Module-1 Section A: Company Law
  Chapter 1: Appointment and Qualification of Directors
  Chapter 2: Appointment and Remuneration of Management Personnel
  Chapter 3: Meetings of Board and Its Powers
  Chapter 4: Inspection, Inquiry and Investigation
  Chapter 5: Compromises, Arrangements and Amalgamations
  Chapter 6: Prevention of Oppression and Mismanagement
  Chapter 7: Winding Up
  Chapter 8: Miscellaneous Provisions
  Chapter 9: Adjudication, Special Courts, National Company Law Tribunal & National Company Law Appellate Tribunal
  Chapter 10: e-Filing
Module-2 Section B: Securities Laws
  Chapter 1: SEBI Act, 1992, SEBI (LODR) Regulations, 2015, SEBI (ICDR) Regulations, 2018, SEBI (SAST) Regulations, 2011; and SEBI (PIT) Regulations, 2015
  Part II: Economic Laws
  Chapter 1: The Foreign Exchange Management Act, 1999
  Chapter 2: The Foreign Contribution Regulation Act, 2010
  Chapter 3: The Insolvency and Bankruptcy Code, 2016

Section B: Strategic Cost & Performance Management

Syllabus Modules Chapters
Module-1
(Strategic Cost Management)		 Chapter 1: Introduction to Strategic Cost Management
  Chapter 2: Modern Business Environment
  Chapter 3: Lean System and Innovation
  Chapter 4: Specialist Cost Management Techniques
  Chapter 5: Management of Cost Strategically for Emerging Business Models
  Chapter 6: Strategic Revenue Management
  Chapter 7: Strategic Profit Management
Module-2
(Strategic Performance Management)		 Chapter 8: An Introduction to Strategic Performance Management
  Chapter 9: Strategic Performance Measures in Private Sector
  Chapter 10: Strategic Performance Measures in the Non-for-Profit Organisations
  Chapter 11: Preparation of Performance Reports
  Chapter 12: Divisional Transfer Pricing
  Chapter 13: Standard Costing
  Chapter 14: Case Study

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FAQs

What are the major subjects included in the CA Foundation exam for 2026?

The CA Foundation Exam 2026 includes four core subjects: Accounting, Business Laws, Quantitative Aptitude, and Business Economics. These subjects are designed to evaluate fundamental knowledge needed for higher CA levels. The papers test conceptual clarity, problem-solving, and practical understanding that help students transition smoothly into the CA Intermediate level.

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

As per the latest ICAI updates, the Foundation subjects for 2026 remain the same under the new scheme. Students will continue studying Accounting, Business Laws, Quantitative Aptitude, and Business Economics. While the subject structure remains stable, ICAI may update chapter weightage or question patterns, so students should follow the latest study material.

What subjects are included in the CA Intermediate Group 1 for 2026?

CA Intermediate Group 1 for 2026 consists of three important subjects: Advanced Accounting, Corporate & Other Laws, and Taxation. These subjects help students develop strong accounting skills, detailed legal knowledge, and practical tax computation abilities. Each paper requires conceptual depth, analytical thinking, and application of laws in real-world business situations.

Which subjects are part of the CA Intermediate Group 2 in 2026?

Group 2 of CA Intermediate includes three subjects: Cost & Management Accounting, Auditing & Ethics, and Financial Management with Strategic Management. These subjects build professional skills like decision-making, cost planning, internal control evaluation, and financial analysis. Each subject strengthens a CA student’s capability to understand and manage complex business and financial systems.

How many subjects are there in the CA Final examination for 2026?

The CA Final Exam 2026 includes six subjects divided into two groups. Group 1 covers Financial Reporting, Advanced Financial Management, and Advanced Auditing & Professional Ethics. Group 2 includes Direct Tax Laws, Indirect Tax Laws, and Integrated Business Solutions. Each paper requires deep technical knowledge and strong analytical skills.

What is the most difficult subject in CA Final 2026 as per student opinion?

Many students consider Financial Reporting and Advanced Auditing among the most challenging subjects due to their extensive syllabus and technical complexity. These subjects demand strong conceptual understanding, detailed memory, and consistent practice. However, difficulty varies for each student depending on strengths, preparation patterns, and practical exposure through articleship.

What is the purpose of the Integrated Business Solutions paper in CA Final 2026?

The Integrated Business Solutions (IBS) paper tests a student’s ability to apply multi-disciplinary knowledge to real-world case studies. It combines concepts from taxation, finance, law, costing, and auditing. The objective is to assess decision-making, professional judgment, and analytical thinking, preparing students for complex problem-solving in corporate environments.

Are the CA Exam subjects the same for every attempt in 2026?

The overall subject structure for Foundation, Intermediate, and Final remains the same for all 2026 attempts under ICAI’s New Scheme. However, ICAI may release updated modules or minor amendments in laws, accounting standards, or tax provisions. Students should always use the latest ICAI study material for accurate coverage.

Do CA Exam subjects in 2026 involve practical and theoretical learning?

Yes, the CA syllabus is a balanced mix of practical problem-solving and theoretical understanding. Subjects like Accounting, FM, Taxation, and Costing emphasize numerical skills, while Laws, Auditing, and Ethics require detailed theoretical interpretation. This blend ensures students develop both analytical and professional communication abilities needed in real practice.

Why did ICAI reduce the number of subjects in CA Final under the new scheme?

ICAI streamlined the syllabus to help students focus on deeper conceptual understanding rather than memorizing vast content. By reducing the number of papers and merging certain topics, the institute aims to create more industry-ready professionals who can apply knowledge practically while maintaining the high standards expected from chartered accountants.