CA Foundation Business Laws Syllabus 2026-27: Chapters & Weightage

The CA Foundation Business Laws Syllabus 2026-27 covers important business laws, including contracts, sale of goods, partnership, LLP, companies and negotiable instruments. Candidates should understand the chapter-wise topics and section-wise weightage to plan their preparation effectively.

Business Laws is Paper 2 of the CA Foundation course and carries 100 marks. According to the official ICAI syllabus, the objective of the paper is to develop general legal knowledge of the law of contracts and sales, understand different forms of businesses and their functioning, and address basic application-oriented issues.

The syllabus is divided into seven sections, covering the Indian Regulatory Framework, Indian Contract Act, Sale of Goods Act, Indian Partnership Act, Limited Liability Partnership Act, Companies Act and Negotiable Instruments Act.

CA Foundation Business Laws Chapters & Weightage

The CA Foundation Business Laws syllabus is divided into seven sections, covering major business laws, with prescribed weightage to help candidates prioritise topics and plan their exam preparation effectively. 

The official syllabus also permits a deviation of a maximum of ±5% in the specified section-wise weightage.

Section I: Indian Regulatory Framework

The first section introduces candidates to the Indian Regulatory Framework. It carries a prescribed weightage of 0%-5%.

Students are required to study major regulatory bodies and their roles, including the Ministry of Finance, Ministry of Corporate Affairs, Securities and Exchange Board of India (SEBI), Reserve Bank of India (RBI), Insolvency and Bankruptcy Board of India (IBBI), and Ministry of Law and Justice.

Section II: The Indian Contract Act, 1872

The Indian Contract Act, 1872 has the highest prescribed weightage of 20%-30%, making it one of the most important sections for CA Foundation Business Laws preparation.

The syllabus covers the general nature of contract, consideration and other essential elements of a valid contract. Students also study performance and breach of contract, contingent and quasi-contracts, contracts of indemnity and guarantee, bailment and pledge, and agency.

Candidates should focus on understanding the legal principles and their application to business situations.

Section III: The Sale of Goods Act, 1930

The Sale of Goods Act, 1930 carries 15%-20% weightage.

This section covers the formation of a contract of sale, conditions and warranties, transfer of ownership and delivery of goods, and unpaid seller and his rights.

Students should understand the distinction between important legal concepts and practise applying provisions to practical situations.

Section IV: The Indian Partnership Act, 1932

The Indian Partnership Act, 1932 carries 15%-20% weightage in the syllabus.

The topics include the general nature of partnership, rights and duties of partners, reconstitution of firms, registration and dissolution of a firm.

This section requires candidates to understand the relationship between partners and the legal framework governing partnership firms.

Section V: Limited Liability Partnership Act, 2008

The Limited Liability Partnership Act, 2008 carries 5%-10% weightage.

The syllabus introduces students to the nature and scope of LLPs, essential features, characteristics, incorporation and differences between LLPs and other forms of organisations.

Although its prescribed weightage is comparatively lower, candidates should cover the complete section as part of their overall preparation.

Section VI: The Companies Act, 2013

The Companies Act, 2013 carries 15%-20% weightage.

Important topics include the essential features of a company, corporate veil theory, classes of companies, types of share capital, incorporation of a company, Memorandum of Association, Articles of Association and the Doctrine of Indoor Management.

Students should understand the meaning and application of these concepts and revise important provisions regularly.

Section VII: The Negotiable Instruments Act, 1881

The Negotiable Instruments Act, 1881 carries 10%-15% weightage.

This section covers the meaning and characteristics of negotiable instruments, classification of instruments, negotiation, presentment of instruments and rules of compensation.

Regular revision of definitions, characteristics and legal provisions can help students strengthen their preparation for this section.

CA Foundation Business Laws Syllabus PDF

You can download the CA Foundation Business Laws Syllabus PDF to access the complete syllabus, including all sections, chapters and prescribed topics. 

 The PDF provides the official syllabus details in one place, making it easier for candidates to refer to the topics during preparation. Download the PDF below and use it as a reference while planning your CA Foundation Business Laws 2026-27 study schedule and revision strategy. 

CA Foundation Business Laws Syllabus PDF

How to Prepare for CA Foundation Business Laws

A structured preparation strategy can help candidates understand legal concepts, cover all syllabus sections and improve their ability to apply provisions while answering Business Laws questions.

• Prioritise the Contract Act: Begin with the Indian Contract Act, 1872, which carries the highest prescribed weightage of 20%-30%. Focus on understanding its provisions and applications.

• Cover All Seven Sections: Do not restrict preparation to high-weightage topics. Study all seven sections systematically because the actual distribution of questions can vary within the prescribed weightage.

• Focus on Legal Concepts: Read provisions carefully and understand their meaning instead of relying only on memorisation. Prepare concise notes covering important definitions, provisions, distinctions and exceptions.

• Practise and Revise Regularly: Solve application-based questions and revise completed chapters frequently. Practise writing answers using appropriate legal terminology and a clear, structured approach.

Important Note for CA Foundation Business Laws

The official ICAI syllabus states that if new legislation is enacted in place of existing legislation, the syllabus will include the corresponding provisions of the new legislation from the dates notified by the Institute. It also states that specific inclusions and exclusions may be communicated annually through Study Guidelines, if required.

Therefore, candidates should always check the latest ICAI study material and applicable Study Guidelines for their examination attempt.

 The CA Foundation Business Laws Syllabus 2026-27 consists of seven sections covering major areas of business law. The Indian Contract Act has the highest prescribed weightage of 20%-30%, followed by the Sale of Goods Act, Partnership Act and Companies Act at 15%-20% each. Candidates should use the official ICAI syllabus as the primary reference, cover every section and regularly practise application-based questions for effective preparation.