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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 2026โ27 examination schedule includes the Foundation and Intermediate examinations in September 2026 and the Final examinations in November 2026, as notified by ICAI. Knowing the official exam dates in advance helps you create an effective preparation strategy, allocate sufficient revision time, and stay on track throughout your CA journey. With Physics Wallah's expert guidance, you can prepare confidently according to the latest ICAI exam schedule.
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Course |
Group / Paper |
Dates |
|
CA Final |
Group I |
2nd, 4th & 6th November 2026 |
|
CA Final |
Group II |
9th, 11th & 13th November 2026 |
|
CA Intermediate |
Group I |
1st, 3rd & 6th September 2026 |
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CA Intermediate |
Group II |
8th, 10th & 12th September 2026 |
|
CA Foundation |
All Papers |
2nd, 5th, 7th & 9th September 2026 |
The CA Foundation 2026โ27 exam pattern and syllabus consist of four papers designed to build a strong foundation for the Chartered Accountancy course. Understanding the latest paper pattern, marks distribution, and question types can help you plan your preparation effectively. With Physics Wallah's expert guidance, regular practice, and structured study plan, you can prepare confidently for the ICAI CA Foundation examination.
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CA Foundation 2026 Exam Pattern |
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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 |
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|
Part B: Logical Reasoning |
Objective - 20 Marks |
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Part C: Statistics |
Objective - 40 Marks |
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|
4 |
Business Economics |
100 |
Objective |
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CA Foundation 2026-27 Subject-Wise Syllabus Overview |
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|
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 |
โ |
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 |
โ |
Demand & Supply, Production & Cost, Market Structures, Business Cycles, National Income, Public Finance, Money Market, International Trade, Indian Economy |
The CA Inter 2026โ27 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 Wallahโs simple explanations, regular practice, and guidance, you can prepare in a more focused and exam-oriented way.
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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) |
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|
Paper 6 |
Financial Management |
35 Marks (Subjective) |
|
15 Marks (Objective) |
||
|
Strategic Management |
35 Marks (Subjective) |
|
|
15 Marks (Objective) |
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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 2026โ27 exam pattern and group-wise syllabus cover six subjects across two groups, focusing on advanced concepts and practical application. With Physics Wallahโs clear explanations, regular practice, and guidance, you can prepare in a more focused and exam-oriented way while managing the vast syllabus effectively.
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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) |
||
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CA Final 2026-27 Subject-Wise Syllabus Overview |
||
|
Paper |
Subject |
Key Topics Covered |
|
Paper 1 |
Financial Reporting |
โข Ind AS Framework & Concepts โข Presentation & Disclosures โข Assets & Liabilities โข Financial Instruments โข Business Combinations & Consolidation โข Financial Statement Analysis โข Ethics |
|
Paper 2 |
Advanced Financial Management |
โข Financial Strategy & Policy โข Risk Management โข Capital Budgeting โข Security & Portfolio Valuation โข Derivatives & Forex Risk โข M&A & Restructuring โข Startup Finance |
|
Paper 3 |
Advanced Auditing, Assurance & Ethics |
โข Audit Planning & Strategy โข Risk Assessment & Internal Control โข Audit Evidence & Reporting โข Special Audits (Banks, NBFCs) โข Digital & Forensic Audit โข Professional Ethics |
|
Paper 4 |
Direct Tax Laws & International Taxation |
โข Income Heads & Deductions โข Tax Computation & Assessment โข Appeals & Procedures โข Tax Planning โข International Tax & DTAA โข Transfer Pricing & BEPS |
|
Paper 5 |
Indirect Tax Laws |
โข GST Supply & ITC โข Returns, Audit & Refunds โข E-way Bill & Compliance โข Inspection & Penalties โข Customs Duty โข Import-Export & FTP |
|
Paper 6 |
Integrated Business Solutions |
โข Case Study-Based Paper โข FR, AFM, Audit Integration โข DT & IDT Concepts โข Law & Strategy โข 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.
