CA Foundation Business Law Syllabus 2026 - Total Marks, Paper-wise Syllabus

CA Foundation Business Law Syllabus 2026 - Total Marks, Paper-wise Syllabus

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CA Foundation Exam Exam Date:18 Jan' 26 - 24 Jan' 26

Mirza Farhan BaigUpdated on 18 Nov 2025, 04:15 PM IST

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.

This Story also Contains

  1. CA Foundation Syllabus 2026: Overview
  2. Objective of the CA Foundation Business Laws Paper:
  3. Detailed CA Foundation Business Laws Syllabus 2026
CA Foundation Business Law Syllabus 2026 - Total Marks, Paper-wise Syllabus
CA Foundation Business Law Syllabus 2026

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.

CA Foundation Syllabus 2026: Overview

ParticularsDetails

Exam mode

Offline

Exam frequency

January, May and September

Number of papers

Four

Name of the papers

Paper 1 - Accounting
Paper 2 - Business Laws
Paper 3 - Quantitative Aptitude
Paper 4 - Business Economics

Duration

Paper 1 and Paper 2: 1 Hour
Paper 3 and Paper 4: 2 Hours

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


Objective of the CA Foundation Business Laws Paper:

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.

CA Foundation Syllabus 2026

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

Part A: 40 Marks
Part B: 20 Marks
Part C: 40 Marks

Objective

Paper 4

Business Economics

100 Marks

Objective

Detailed CA Foundation Business Laws Syllabus 2026

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:

Topic 1: Theoretical Framework

  • Major Regulatory Bodies

  • Ministry of Finance

  • SEBI

  • IBBI

  • Ministry of Corporate Affairs

  • RBI

  • Ministry of Law and Justice

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Topic 2: The Indian Contract Act, 1872

  • 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

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Topic 3: The Sale of Goods Act, 1930

  • Formation of Contract of Sale

  • Conditions and Warranties

  • Transfer of Ownership and Delivery of Goods

  • Unpaid Seller

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Topic 4: The Indian Partnership Act, 1932

  • General Nature of Partnership

  • Relations of Partners

  • Registration and Dissolution of Firm

  • Reconstitution of Firms

Topic 5: The Limited Liability Partnership Act, 2008

  • Introduction covering nature and scope

  • Essential features

  • Characteristics of Limited Liability Partnership

  • Incorporation and Differences with other forms of organisations

Topic 6: The Companies Act, 2013

  • 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

Topic 7: The Negotiable Instruments Act, 1881

  • Meaning of Negotiable Instruments

  • Characteristics

  • Classification of Instruments

  • Provisions relating to Negotiation

  • Presentment of Instruments

  • Rules of Compensation

Also Check:

Frequently Asked Questions (FAQs)

Q: How many marks is each paper in the CA Foundation exam?
A:

In the CA foundation exam each paper is of 100 marks.

Q: What are the passing criteria for CA Foundation exams under the new syllabus?
A:

Students must score a minimum of 40% in each subject and get an overall aggregate of 50% across all subjects.

Q: How many units does the Business Law subject of the CA Foundation syllabus have?
A:

The CA Foundation for the Business Law subject syllabus comprises 7 chapters.

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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 in accounts, finance, and business, and you can go for other professional courses later.

  2. CS (Company Secretary):
    If you are interested in company law, compliance, and legal work, CS is a good choice.

  3. CMA (Cost Management Accounting):
    If you like accounting and cost management, CMA is another strong course.

  4. 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.

  5. 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.

  6. 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.

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