ICAI Syllabus 2026

The ICAI (Institute of Chartered Accountants of India) prescribes a well-structured and comprehensive syllabus for the Chartered Accountancy (CA) course examinations in 2026. The ICAI 2026 syllabus is carefully designed to cover all major subjects from basic accounting principles to advanced financial management, law, auditing, and taxation, ensuring that candidates acquire a thorough knowledge base and practical skills essential for a professional CA career.

The CA course is divided into three levels: Foundation, Intermediate, and Final, each with distinct syllabus components suited to the candidate's learning stage. This extensive syllabus framework for ICAI 2026 exams is designed to ensure candidates build a deep, professional standard of education and competence, preparing them for successful chartered accountancy careers in India and abroad.

CA Foundation Syllabus 2026

The Foundation level syllabus serves as the entry point into the CA program. It includes four papers totalling 400 marks and is divided into two levels. The syllabus covers the fundamentals required for the subsequent stages

• Paper 1: Principles and Practice of Accounting
  Focuses on basic accounting concepts, accounting standards, preparation, and presentation of financial statements.
• Paper 2: Business Laws and Business Correspondence and Reporting
  Covers business laws, company law basics, business ethics, and effective communication skills.
• Paper 3: Business Mathematics, Logical Reasoning, and Statistics
  Includes quantitative aptitude covering business mathematics, logical reasoning techniques, and statistical analysis applicable in business contexts.
• Paper 4: Business Economics and Business and Commercial Knowledge
  Encompasses microeconomics, macroeconomics, and practical commercial knowledge relating to business environments.

The Foundation exam includes both subjective and objective question types, with objective sections in Papers 3 and 4 having negative marking for incorrect answers. Passing requires a minimum of 40% marks in each paper and an aggregate of at least 50%.

CA Intermediate Syllabus 2026

The Intermediate syllabus consists of six papers grouped into two groups

• Group 1:Advanced Accounting, Corporate and Other Laws, Cost and Management Accounting.
• Group 2:Taxation, Auditing and Assurance, Enterprise Information Systems and Strategic Management.

The syllabus is updated to balance theoretical knowledge with practical application. It introduces case studies and situational questions, with 70 marks allocated to subjective questions and 30 marks to objective MCQs per paper. Topics include advanced accounting topics, direct and indirect tax laws, audit processes, and IT in business.

CA Final Syllabus 2026

The Final syllabus includes six papers, divided into two groups

• Group 1:Financial Reporting, Strategic Financial Management, Advanced Auditing and Professional Ethics.
• Group 2:Multi-disciplinary Case Study, Direct Tax Laws and International Taxation, Indirect Tax Laws.

The Final syllabus is more specialized and comprehensive, focusing on strategic management, tax planning, auditing standards, and case studies that simulate real-life business scenarios. The exam pattern integrates both MCQs and descriptive questions to test analytical skills, problem-solving approaches, and professional ethics.

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FAQs

Q1. What are the main subjects covered in the CA Foundation syllabus?

Ans. The Foundation syllabus includes Accounting, Business Laws, Quantitative Aptitude, Business Economics, and Commercial Knowledge.

Q2. How many papers are there in the CA Intermediate syllabus, and what is their format?

Ans. The Intermediate syllabus has 6 papers split into two groups, each with 70 marks for subjective questions and 30 marks for objective MCQs.

Q3. Does the CA Final syllabus include practical case studies?

Ans. Yes, the CA Final syllabus contains a multidisciplinary case study paper to test real-life application skills alongside theoretical knowledge.

Q4. Is there negative marking in ICAI exams under the new syllabus?

Ans. Negative marking applies only to the objective sections of Papers 3 and 4 in the Foundation exam and select MCQ sections in Intermediate papers; there is no negative marking in the Final exams.

Q5. Are study materials provided by ICAI aligned with the updated 2026 syllabus?

Ans. Yes, ICAI releases updated study modules and materials aligned with the new syllabus prior to each exam session to aid candidates in their preparation.