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CA Foundation Exam Exam Date:18 Jan' 26 - 24 Jan' 26
The Institute of Chartered Accountants of India (ICAI) has released the updated CA Foundation Business Laws syllabus for the January 2026 session. As per the new ICAI scheme, the subject forms an important part of the CA Foundation syllabus 2026. The Business Laws paper covers seven key topics - Indian Regulatory Framework, Indian Contract Act, Sale of Goods Act, Indian Partnership Act, Limited Liability Partnership Act, Companies Act, and Negotiable Instruments Act.
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In line with the CA Foundation new syllabus, the Business Laws subject is identified as the second paper that candidates are expected to attempt in the CA Foundation exam. This subject builds the legal foundation for students before they move on to advanced law papers in higher levels. Compared to the higher levels, the syllabus of the CA Foundation remains manageable but requires clarity in legal concepts and a strong understanding of the Acts. The upcoming CA Foundation January 2026 exams are scheduled to be held on January 18, 20, 22 & 24, 2026.
| Particulars | Details |
|---|---|
Exam mode | Offline |
Exam frequency | January, May and September |
Number of papers | Four |
Name of the papers | Paper 1 - Accounting |
Duration | Paper 1 and Paper 2: 1 Hour |
Maximum marks for each paper | 100 marks |
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 |
To develop general legal knowledge of the law of contracts, sales and understanding of various forms of businesses and their functioning to regulate the business environment and to acquire the ability to address basic application-oriented issues.
| SI. No. | Paper Name | Marks | Types of questions |
|---|---|---|---|
Paper 1 | Accounting | 100 Marks | Subjective |
Paper 2 | Business Laws | 100 Marks | Subjective |
Paper 3 | Quantitative Aptitude: Part A: Business Mathematics Part B: Logical Reasoning Part C: Statistics | 100 Marks | Objective |
Paper 4 | Business Economics | 100 Marks | Objective |
The CA Foundation syllabus 2026 of business laws under the new ICAI scheme consists of seven subjects. The comprehensive topics and subtopics covered in the CA Foundation Business Laws Syllabus 2026 are given below:
Major Regulatory Bodies
Ministry of Finance
SEBI
IBBI
Ministry of Corporate Affairs
RBI
Ministry of Law and Justice
Nature Of Contract
Consideration
Essential Elements of Contract
Performance Contract
Breach Of Contract and its Remedies
Contingent and Quasi Contract
Contract of Indemnity and Guarantee
Contract of Bailment and Pledge
Contract of Agency
Formation of Contract of Sale
Conditions and Warranties
Transfer of Ownership and Delivery of Goods
Unpaid Seller
General Nature of Partnership
Relations of Partners
Registration and Dissolution of Firm
Reconstitution of Firms
Introduction covering nature and scope
Essential features
Characteristics of Limited Liability Partnership
Incorporation and Differences with other forms of organisations
Essential features of a company
Corporate veil theory
Classes of companies
Types of share capital
Incorporation of company
Memorandum of Association
Articles of Association
Doctrine of Indoor Management
Meaning of Negotiable Instruments
Characteristics
Classification of Instruments
Provisions relating to Negotiation
Presentment of Instruments
Rules of Compensation
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Frequently Asked Questions (FAQs)
In the CA foundation exam each paper is of 100 marks.
Students must score a minimum of 40% in each subject and get an overall aggregate of 50% across all subjects.
The CA Foundation for the Business Law subject syllabus comprises 7 chapters.
On Question asked by student community
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:
B.Com (Bachelor of Commerce):
You can continue your studies with B.Com. It gives you a strong base in accounts, finance, and business, and you can go for other professional courses later.
CS (Company Secretary):
If you are interested in company law, compliance, and legal work, CS is a good choice.
CMA (Cost Management Accounting):
If you like accounting and cost management, CMA is another strong course.
BBA (Bachelor of Business Administration):
This course is good if you are interested in management and business studies. It also opens options for an MBA later.
Accounting and Finance Diplomas or Certifications:
You can do short-term courses like Tally, GST, Financial Modelling, or Digital Accounting. These help you get job-ready faster.
Banking and Finance Courses:
You can go for professional programs in banking, stock market, or investment analysis.
Hope it helps !
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 transactions like consignment and joint ventures are also important subjects.
Thank you
Hope it helps you
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 likely during the first week of November 2025.
For more information, you can visit our site through following link:
https://finance.careers360.com/articles/ca-foundation-september-2025-result-date
Thank you
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.
Thank you
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