









While preparing for CA exams, the biggest challenge is not just the syllabus, but managing multiple levels, subjects, and dates while trying to stay consistent with revision and practice. You may feel stuck because you may not know what to focus on first or how to balance preparation across Foundation, Intermediate, and Final.
Physics Wallah helps you overcome this with clear concept explanations, organised study material, regular practice, and guided preparation that keeps your preparation on track and aligned with the exam journey.
The CA May 2026 examination begins on 2nd May 2026, covering Foundation, Intermediate, Final, and INTT-AT papers. Knowing the exact dates helps you plan your preparation and revision more effectively. With Physics Wallah’s guidance, you can stay aligned with the schedule and prepare in a more focused way.
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Course |
Group / Paper |
Dates |
Timings |
|
CA Final |
Group I |
2nd, 4th & 6th May 2026 |
2–5 PM (Papers 1–5) 2–6 PM (Paper 6) |
|
CA Final |
Group II |
8th, 10th & 12th May 2026 |
2–5 PM (Papers 1–5) 2–6 PM (Paper 6) |
|
CA Intermediate |
Group I |
3rd, 5th & 7th May 2026 |
2–5 PM (All Papers) |
|
CA Intermediate |
Group II |
9th, 11th & 13th May 2026 |
2–5 PM (All Papers) |
|
CA Foundation |
All Papers |
14th, 16th, 18th & 20th May 2026 |
2–5 PM (Papers 1 & 2) 2–4 PM (Papers 3 & 4) |
The CA Foundation 2026–27 exam pattern and syllabus cover four subjects that build the base for your CA journey. With Physics Wallah’s clear explanations, regular practice, and guidance, you can understand the paper pattern and prepare in a more organised and exam-focused way.
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CA Foundation 2026 Exam Pattern |
|||
|
Sl. No |
Paper Name |
Marks |
Type of Questions |
|
1 |
Accounting |
100 |
Subjective |
|
2 |
Business Laws |
100 |
Subjective |
|
3 |
Quantitative Aptitude: |
100 |
|
|
Part A: Business Mathematics |
Objective - 40 Marks |
||
|
Part B: Logical Reasoning |
Objective - 20 Marks |
||
|
Part C: Statistics |
Objective - 40 Marks |
||
|
4 |
Business Economics |
100 |
Objective |
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CA Foundation 2026-27 Subject-Wise Syllabus Overview |
||
|
Subject |
Modules / Parts |
Key Topics |
|
CA Foundation Accounting |
Module 1 |
Theoretical Framework, Accounting Process, BRS, Inventories, Depreciation, Bills of Exchange, Final Accounts |
|
Module 2 |
NPO Accounts, Incomplete Records, Partnership Accounts, Company Accounts |
|
|
CA Foundation Law |
– |
Regulatory Framework, Contract Act, Sale of Goods Act, Partnership Act, LLP Act, Companies Act, Negotiable Instruments Act |
|
CA Foundation Quantitative Aptitude |
Part A: Business Mathematics |
Ratio, Equations, Inequalities, Finance, P&C, Sequence & Series, Calculus Basics |
|
Part B: Logical Reasoning |
Series, Coding-Decoding, Direction Test, Seating Arrangement, Blood Relations |
|
|
Part C: Statistics |
Data Representation, Central Tendency, Probability, Distributions, Correlation, Index Numbers |
|
|
CA Foundation Economics |
– |
Demand & Supply, Production & Cost, Market Structures, Business Cycles, National Income, Public Finance, Money Market, International Trade, Indian Economy |
The CA Inter 2026–27 exam pattern and group-wise syllabus cover multiple subjects across two groups, making it important to have a clear understanding of both the structure and topics. With Physics Wallah’s simple explanations, regular practice, and guidance, you can prepare in a more focused and exam-oriented way.
|
CA Intermediate 2026 Exam Pattern |
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|
Paper |
Subject |
Marks Distribution |
|
Paper 1 |
Advanced Accounting |
70 Marks (Subjective) |
|
30 Marks (Objective) |
||
|
Paper 2 |
Corporate Laws |
70 Marks (Subjective) |
|
30 Marks (Objective) |
||
|
Paper 3 |
Cost and Management Accounting |
70 Marks (Subjective) |
|
30 Marks (Objective) |
||
|
Paper 4 |
Taxation |
70 Marks (Subjective) |
|
30 Marks (Objective) |
||
|
Paper 5 |
Auditing and Code of Ethics |
70 Marks (Subjective) |
|
30 Marks (Objective) |
||
|
Paper 6 |
Financial Management |
35 Marks (Subjective) |
|
15 Marks (Objective) |
||
|
Strategic Management |
35 Marks (Subjective) |
|
|
15 Marks (Objective) |
||
|
CA Inter 2026-27 Subject-Wise Syllabus Overview |
|||
|---|---|---|---|
|
Group |
Paper |
Subject |
Key Areas Covered |
|
Group I |
Paper 1 |
Advanced Accounting |
Accounting Standards, Financial Statements, Assets & Liabilities, Disclosures |
|
Paper 2 |
Corporate & Other Laws |
Company Law, LLP Act, FEMA, Interpretation of Statutes |
|
|
Paper 3 |
Taxation |
Income Tax (heads of income, deductions, returns), GST (supply, ITC, returns, payment) |
|
|
Group II |
Paper 4 |
Cost and Management Accounting |
Costing Methods, Budgeting, Marginal & Standard Costing |
|
Paper 5 |
Auditing & Ethics |
Audit Process, Risk Assessment, Audit Reports, Ethics |
|
|
Paper 6 |
Financial Management & Strategic Management |
Financial Decisions, Ratio Analysis, Capital Structure, Working Capital, Strategy |
|
The CA Final 2026–27 exam pattern and group-wise syllabus cover six subjects across two groups, focusing on advanced concepts and practical application. With Physics Wallah’s clear explanations, regular practice, and guidance, you can prepare in a more focused and exam-oriented way while managing the vast syllabus effectively.
|
CA Final 2026 Exam Pattern |
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|
Paper |
Subject |
Marks Distribution |
|
Paper 1 |
Financial Reporting |
70 Marks (Subjective) |
|
30 Marks (Objective) |
||
|
Paper 2 |
Advanced Financial Management (AFM) |
70 Marks (Subjective) |
|
30 Marks (Objective) |
||
|
Paper 3 |
Advanced Auditing and Professional Ethics |
70 Marks (Subjective) |
|
30 Marks (Objective) |
||
|
Paper 4 |
Multi-disciplinary case study with Strategic Management |
70 Marks (Subjective) |
|
30 Marks (Objective) |
||
|
Paper 5 |
Direct Tax Laws and International Taxation |
70 Marks (Subjective) |
|
30 Marks (Objective) |
||
|
Paper 6 |
Indirect Tax Laws |
70 Marks (Subjective) |
|
30 Marks (Objective) |
||
|
CA Final 2026-27 Subject-Wise Syllabus Overview |
||
|
Paper |
Subject |
Key Topics Covered |
|
Paper 1 |
Financial Reporting |
• Ind AS Framework & Concepts • Presentation & Disclosures • Assets & Liabilities • Financial Instruments • Business Combinations & Consolidation • Financial Statement Analysis • Ethics |
|
Paper 2 |
Advanced Financial Management |
• Financial Strategy & Policy • Risk Management • Capital Budgeting • Security & Portfolio Valuation • Derivatives & Forex Risk • M&A & Restructuring • Startup Finance |
|
Paper 3 |
Advanced Auditing, Assurance & Ethics |
• Audit Planning & Strategy • Risk Assessment & Internal Control • Audit Evidence & Reporting • Special Audits (Banks, NBFCs) • Digital & Forensic Audit • Professional Ethics |
|
Paper 4 |
Direct Tax Laws & International Taxation |
• Income Heads & Deductions • Tax Computation & Assessment • Appeals & Procedures • Tax Planning • International Tax & DTAA • Transfer Pricing & BEPS |
|
Paper 5 |
Indirect Tax Laws |
• GST Supply & ITC • Returns, Audit & Refunds • E-way Bill & Compliance • Inspection & Penalties • Customs Duty • Import-Export & FTP |
|
Paper 6 |
Integrated Business Solutions |
• Case Study-Based Paper • FR, AFM, Audit Integration • DT & IDT Concepts • Law & Strategy • Costing & Performance Management |
The CA course has three levels of exams: CA Foundation, CA Intermediate, and CA Final, conducted by ICAI. Each level tests your understanding of accounting, law, taxation, auditing, and finance, with increasing difficulty at every stage.