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    CA Foundation Exam Pattern 2026 - Paper Pattern, Marking Scheme, Exam Format

    CA Foundation Exam Pattern 2026 - Paper Pattern, Marking Scheme, Exam Format

    Sansar Singh ChhikaraUpdated on 10 Mar 2026, 03:25 PM IST

    The Institute of Chartered Accountants of India (ICAI) has specified the CA Foundation paper pattern 2026. By referring to the CA Foundation pattern 2026 can get a complete understanding of the exam, subjects included, the marking scheme and duration of national-level exam. The upcoming CA Foundation May 2026 exams will be conducted as per the CA Foundation new syllabus. The CA Foundation exam consists of four papers. As per the exam pattern of CA Foundation 2026, the total score for the exam is 400 marks, with each paper evaluated to 100 marks.ICAI implemented the new ICAI scheme implemented last year. The CA Foundation exam dates are May 14, 16, 18 and 20, 2026.

    This Story also Contains

    1. CA Foundation exam pattern 2026 - Overview
    2. CA Foundation Passing Criteria 2026
    3. ICAI CA Foundation Syllabus 2026
    4. CA Foundation Study Material 2026
    CA Foundation Exam Pattern 2026 - Paper Pattern, Marking Scheme, Exam Format
    CA Foundation Exam Pattern 2026

    Knowing this CA exam pattern of CA Foundation can help candidates to prepare a strategy for the exam. ICAI conducts the CA Foundation exam thrice a year in January, May/June and September. In this article, get to know all the details of CA Foundation paper pattern 2026, CA Foundation marking scheme and other important details related to the exam.

    CA Foundation exam pattern 2026 - Overview

    Particulars

    Details

    Name of the exam

    CA Foundation, earlier known as CA CPT (Common Proficiency Test).

    Conducting Body

    The Institute Of Chartered Accountants of India (ICAI)

    Mode of exam

    Offline

    Frequency

    Thrice in a year

    (January)

    (May/June)

    (September)

    Level of exam

    National level

    Level of difficulty

    Easy to Moderate

    Subjects

    The CA Foundation exam includes FOUR papers:

    Paper 1 - Accounting

    Paper 2 - Business Laws

    Paper 3 - Quantitative Aptitude:

    Part A: Business Mathematics

    Part B: Logical Reasoning

    Part C: Statistics

    Paper 4 - Business Economics

    Duration of the question papers

    Paper 1 and 2 will be of 3 hours

    Paper 3 and 4 will be of 2 hours

    Question Type

    Paper 1 and 2 - Subjective

    Paper 3 and 4 - Objective

    Marks

    Each paper will be of 100 marks.

    Total marks

    400

    Marking scheme

    For subjective (Paper 1 and 2) - No negative marking

    For objective papers (Paper 3 and 4) - ¼ mark will be deducted for every wrong answer

    Medium of exam

    English/Hindi except for Paper 2 (section b which will be in English only)

    CA Foundation Exam Pattern 2026 - Details

    Basic details about the CA Foundation exam paper pattern 2026 is given below:

    • There are four papers in the CA Foundation examination.

    • Paper 1 and Paper 2 are subjective based

    • Paper 3 and Paper 4 are objective based

    • CA foundation total marks is 400 where each paper is for 100 marks.

    • CA Foundation negative marking is applicable to objective papers. Any wrong answer will deduct one-fourth mark in the paper

    • The exam is conducted offline

    • The medium of the exam is either English or Hindi except for Section (b) of paper 2 which will compulsorily be taken in English language only.

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    CA Foundation Passing Criteria 2026

    The CA Foundation passing marks have been fixed at 40%. To qualify the CA Foundation exam 2026, a candidate needs to secure minimum 40% marks in each paper and an aggregate of 50% in all four papers. Candidates securing less than the passing criteria specified by ICAI will not be considered a pass. Such candidates have to reappear for the CS Foundation papers.

    Related: Check CA Foundation Pass Percentage

    ICAI CA Foundation Syllabus 2026

    Along with the paper pattern of CA Foundation, candidates need to be aware of the topics and subtopics covered under the CA Foundation syllabus as per the new ICAI scheme of education and training. Candidates can refer to the CA Foundation last 10 years question papers with solutions PDF which includes each topic and subtopic from the syllabus. ICAI provides the CA Foundation syllabus on its official website.

    Exam Pattern (Topic-wise weightage)

    Tabulated below are the sections and topics covered under the CA Foundation paper pattern. Each row highlights the topic as well as the weightage of the topic covered in all four papers. The table will help candidates to prepare for the exam effectively by focusing on the CA foundation chapter-wise weightage.

    Note- The revised section-wise weightage has been taken from the CA Foundation exams.

    CA Foundation Topic Wise Weightage

    Given below are tables containing the topics and their weights in each of the four papers contained in the CA Foundation syllabus 2026 under new ICAI scheme of education and training.

    Paper 1: Accounting

    Objective
    To develop an understanding of the basic concepts and principles of accounting and apply the same in preparing financial statements and simple problem solving.
    ContentsSectionsWeight
    1. Theoretical FrameworkI5%-10%
    (i) Meaning and scope of accounting
    (ii) Accounting Concepts, principles and conventions
    (iii) Capital and revenue expenditure, capital and revenue receipts, contingent assets and contingent liabilities
    (iv) Accounting policies
    (v) Accounting as a measurement discipline – valuation principles, accounting estimates
    (vi) Accounting Standards - concepts and objectives.
    2. Accounting ProcessII30%-35%
    (i) Recording accounting transactions: principles of double entry book-keeping, books of original entry - journal,
    subsidiary books, cash book,
    ledger-format, posting from journal and subsidiary books, balancing of accounts

    (ii) Preparation of trial balance
    (iii) Rectification of errors.
    3. Bank Reconciliation Statement
    Introduction, reasons and preparation of bank reconciliation statement.
    4. Inventories
    Meaning, Basis and technique of inventory valuation, Cost of Inventory, Net Realizable value and Record System.
    5. Depreciation and Amortisation
    Tangible and Intangible assets - Meaning and difference, concepts, methods of computation and accounting treatment of depreciation / amortization, change in depreciation method.
    6. Bills of exchange and Promissory notes
    Meaning of bills of exchange and promissory notes and their accounting treatment; accommodation bills.
    7. Preparation of Final accounts of Sole ProprietorsIII20%-25%
    Elements of financial statements, closing adjustment entries, trading account, profit and loss account and balance sheet of manufacturing and non-manufacturing entities.
    8. Financial Statements of Not-for- Profit Organizations
    Significance and preparation of receipt and payment account, income and expenditure account and balance sheet, difference between profit and loss account and income and expenditure account.


    9. Accounts from Incomplete Records (excluding preparation of accounts based on ratios)
    10. Partnership and LLP AccountsIV15%-20%
    (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 LLP’s including piecemeal distribution of assets
    11. Company AccountsV15%-25%
    (i) Definition of shares and debentures
    (ii) Issue of shares and debentures, forfeiture of shares, re-issue of forfeited shares
    (iii) Redemption of preference shares and debentures (excluding purchase and redemption of own debentures and sinking fund method)
    (iv) Accounting for bonus issue and right issue
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    Paper 2: Business Laws

    Objective
    To develop general legal knowledge of the law of Contracts, Sales and understanding of various forms of businesses and their functioning to regulate business environment and to acquire the ability to address basic application-oriented issues.
    ContentsSectionsWeight
    1. Indian Regulatory Framework- Major Regulatory Bodies such as Ministry of Finance, Ministry of Corporate Affairs, SEBI, RBI, IBBI, Ministry of Law and Justice etc.I0%-5%
    2. The Indian Contract Act, 1872: General nature of contract, Consideration, 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.II20%-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.III15%-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.IV15%-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.V5%-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.
    VI
    15%-20%
    7. The Negotiable Instruments Act, 1881: Meaning of Negotiable Instruments, Characteristics, Classification of Instruments, Different provisions relating to Negotiation, Presentment of Instruments, Rules of Compensation.
    VII
    10%-15%
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    Paper 3: Quantitative Aptitude

    Objective
    (a) To develop an understanding of the basic mathematical and statistical tools and apply the same in business, finance and economic situations.
    (b) To develop logical reasoning skills.
    The whole syllabus of Quantitative Aptitude shall be divided into three broad areas.
     Business Mathematics
     Logical Reasoning
     Statistics
    ContentSectionWeight
    Part A: Business Mathematics (40 Marks)
    1. Ratio and proportion, Indices and Logarithms: Ratio and proportion and Time and work-related problems, Laws of Indices, Exponents and Logarithms and Anti Logarithms.
    2. Equations: Equations: Linear Simultaneous linear equations up to three variables, Quadratic and Cubic equations in one variable. Applications in Business related problems.
    3. Linear Inequalities: Linear Inequalities: Linear Inequalities in one and two variables and the solution space
    I20%-30%
    4. Mathematics of Finance
    o Simple Interest
    o Compound interest
    II30%-40%
    o Nominal and Effective Rate of Interest
    o Present Value
    o Net Present Value
    o Future Value
    o Perpetuity
    o Annuities
    o Sinking Funds
    o Calculating of EMI
    o Calculations of Returns: Nominal and Effective rate of Return
    o Compound Annual growth rate (CAGR)


    5. Permutations and Combinations: Basic concepts of Permutations and combinations: Introduction, the factorial, permutations, results, circular permutations, permutations with restrictions, Combinations with standard results.
    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.
    7. Sets, Relations, and Functions. Basics of Limits and Continuity functions.
    8. Basic applications of Differential and Integral calculus in Business and Economics (Excluding the trigonometric applications).
    III30%-50%
    Part B: Logical Reasoning (20 Marks)
    9. Number series coding and Decoding and odd man outIV20%-30%
    10. Direction Tests20%-30%
    11. Seating Arrangements20%-30%
    12. Blood Relations20%-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.
    Unit:2 Sampling: Basic principles of sampling theory, comparison between sample survey and complete enumeration, some important terms associated sampling types of sampling, sampling and non-sampling errors.

    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.
    V45%-50%
    15. Probability: Independent and dependent events; mutually exclusive events. Total and Compound Probability and Bayes’ theorem.
    16. Theoretical Distributions: Random variables, Discrete and Continuous Random variables, Expectation of a
    discrete random variable, Theoretical
    VI25%-30%
    Distributions: Binomial Distribution, Poisson distribution – basic application and Normal Distribution – basic applications.

    17. Correlation and Regression: Scatter diagram, Karl Pearson’s Coefficient of Correlation Rank Correlation, Regression lines, Regression equations, Regression coefficients.
    VII
    10%-15%
    18. Index Numbers: Uses of Index Numbers, Problems involved in construction of Index Numbers, Methods of construction of Index Numbers. BSE SENSEX and NSE
    VIII
    10%-15%


    Paper 4: Business Economics

    Objective
    To develop an understanding of the concepts and theories of Economics and to acquire the ability for addressing application-oriented issues.
    ContentsSectionWeightage
    1. Introduction to Business Economics
    Meaning and scope of Business Economics
    Basic Problems of an Economy and Role of Price Mechanism.
    I5%
    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 Behaviour
    –Indifference Curve approach Meaning and Determinants of Supply, Law of Supply and Elasticity of Supply, Market Equilibrium and Social Efficiency.
    II10%
    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
    III10%
    Concepts of Costs – Short-run and long-run costs, Average and
    Marginal Costs, Total, Fixed and Variable Costs


    4. Price Determination in Different Markets
    Market Structures: Perfect Competition, Monopoly and Monopolistic Competition. Using Game Theory to study Oligopoly. Price Determination in these Markets
    Price- Output Determination under different Market Forms
    IV15%
    5. Determination of National Income
    a Macro Economic Aggregates and Measurement of National Income
    b. Determination of National Income: Keynes’ Two Sector Basic Model, Three Sectors and Four Sectors Models
    V15%
    6. Business Cycles
    - Meaning
    - Phases
    - Features
    - Causes behind these Cycles
    VI5%
    7. Public Finance
    a. Fiscal functions: An Overview, Centre and State Finance
    b Market Failure/ Government intervention to correct market failure.
    VII10%
    c. Process of budget making: Sources of Revenue, Expenditure Management, and Management of Public Debt.
    d. Fiscal Policy


    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
    VIII10%
    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
    IX10%
    10. Indian Economy (Before 1950- Chanakya and Nand Vansh, OECD Paper (1950-1991), Basic knowledge 1991 OnwardsX10%

    CA Foundation Study Material 2026

    ICAI also facilitates the candidates by providing complete subject-wise CA Foundation study material. This includes a comprehensive explanation of topics covered, revision question papers, mock test papers along with the outline of the syllabus that will be covered in the CA Foundation 2026 exam. The study material relevant for each year is updated by ICAI on its website.

    Frequently Asked Questions (FAQs)

    Q: How many subjects are there in CA Foundation exam 2026?
    A:

    There are four subjects in CA Foundation exam 2026.

    Q: Is there any negative marking in the CA Foundation exam?
    A:

    Negative marking is applicable to objective papers. Any wrong answer will deduct one-fourth mark in the paper.

    Q: What is the passing criteria for CA Foundation exam 2026?
    A:

    To qualify the CA Foundation exam, candidates need to secure minimum 40% marks in each paper and an aggregate of 50% in all four papers.

    Q: What are the passing marks in CA Foundation out of 400?
    A:

    Candidates must score a minimum of 200 marks out of 400 in all subjects combined. Additionally, candidates must score a minimum of 40% in each subject individually.

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    Questions related to CA Foundation Exam

    On Question asked by student community

    Have a question related to CA Foundation Exam ?

    Hello,

    If you’ve given the CA Foundation exam three times and still couldn’t clear it, don’t worry, there are many good alternatives you can go for. Here are some options you can consider:

    1. B.Com (Bachelor of Commerce):
      You can continue your studies with B.Com. It gives you a strong base

    Hello aspirant,

    Under the proposed plan, Module 1 of the CA Foundation Accounting syllabus for 2025 covers theoretical frameworks, fundamental accounting procedures, bank reconciliation, and inventory.  Final accounts for partnerships, companies, and sole proprietors as well as non-profit organizations are included in Module 2.  Depreciation, bills of exchange, and specific

    Hello aspirant,

    The CA Foundation September 2025 exam has been completed by the Institute of Chartered Accountants of India (ICAI).  Candidates are anxiously awaiting their CA Foundation Sep 2025 results after the exam is over.  The CA Foundation results are anticipated to be released by ICAI in September 2025, most

    Hello CA student,

    You can download the admit card even through SSP.

    The ICAI has already issued the admit card for September 2025 exams.

    All the best.

    Hello aspirant,

    Students must register with BoS by September 1, 2024, and finish the four-month study session. Additionally, provisional registrations for students who passed their tenth class have begun at ICAI.

    For more information you can visit our site by clicking on the link given below.

    https://finance.careers360.com/articles/ca-foundation-registration#:~:text=CA%20Foundation%20Registration%202025%20%2D%20Eligibility%20criteria,-Candidates%20before%20registering&text=Students%20must%20register%20before%20September,have%20cleared%20their%2010th%20class .

    Thank you