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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 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 Wallahโs 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 |
2โ5 PM (Papers 1โ5) 2โ6 PM (Paper 6) |
|
CA Final |
Group II |
8th, 10th & 12th May 2026 |
2โ5 PM (Papers 1โ5) 2โ6 PM (Paper 6) |
|
CA Intermediate |
Group I |
3rd, 5th & 7th May 2026 |
2โ5 PM (All Papers) |
|
CA Intermediate |
Group II |
9th, 11th & 13th May 2026 |
2โ5 PM (All Papers) |
|
CA Foundation |
All Papers |
14th, 16th, 18th & 20th May 2026 |
2โ5 PM (Papers 1 & 2) 2โ4 PM (Papers 3 & 4) |
The CA Foundation 2026โ27 exam pattern and syllabus cover four subjects that build the base for your CA journey. With Physics Wallahโs 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 |
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.
|
CA Intermediate 2026 Exam Pattern |
||
|
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 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.
|
CA Final 2026 Exam Pattern |
||
|
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 |
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.
