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

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

    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: 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.

    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.

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