CA Foundation Exam Pattern 2026: Papers, Marks & Structure
CA Foundation Exam Pattern for May 2026, as outlined by ICAI on icai.org, includes four papers: Accounting, Business Laws, Quantitative Aptitude, and Business Economics. Papers 1 and 2 are subjective, while Papers 3 and 4 are objective with negative marking. The exam is offline, conducted in English/Hindi, and carries a total of 400 marks.
Ca Narayan3 Feb, 2026
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CA Foundation Exam Pattern 2026: The CA Foundation exam pattern for 2026 is outlined by the Institute of Chartered Accountants of India (ICAI) and is available on their official website, icai.org. Checking the CA Foundation paper pattern 2026 provides insights into the exam's structure, including the number and types of questions, covered subjects, marking scheme, and duration of the national-level exam.
The upcoming CA Foundation May 2026 exam will follow the new syllabus introduced by ICAI. This exam marks the first instance of the foundation exam under the new scheme implemented last year. Understanding the CA exam pattern for the Foundation level is crucial for candidates in devising an effective exam strategy.CA Foundation Exam Pattern May 2026 Overview
Check the table below for the overview of the CA Foundation Exam Pattern for May 2026 attempt:
| CA Foundation Exam Pattern May 2026 | |
|---|---|
| Particulars | Details |
| Name of the exam | CA Foundation, earlier known as CA CPT (Common Proficiency Test). |
| Conducting Body | The Institute Of Chartered Accountants of India (ICAI) |
| Mode of exam | Offline |
| Frequency | Thrice in a year |
| Level of exam | National level |
| Level of difficulty | Easy to Moderate |
| Question paper (s) | The CA Foundation exam includes FOUR papers:Paper 1 - AccountingPaper 2 - Business LawsPaper 3 - Quantitative Aptitude:Part A: Business MathematicsPart B: Logical ReasoningPart C: StatisticsPaper 4 - Business Economics |
| Duration of the question papers | Paper 1 and 2 will be of 3 hoursPaper 3 and 4 will be of 2 hours |
| Question Type | Paper 1 and 2 - SubjectivePaper 3 and 4 - Objective |
| Marks | Each paper will be of 100 marks. |
| Total marks | 400 |
| Marking scheme | For subjective (Paper 1 and 2) - NO negative markingFor objective papers (Paper 3 and 4) - ¼ mark will be deducted for every wrong answer |
| Medium of exam | English/Hindi except for Paper 2 (section b which will be in English only) |
CA Foundation Exam Pattern May 2026
The CA Foundation exam consists of four papers. Papers 1 and 2 are subjective, while Papers 3 and 4 are objective. The total score for the CA Foundation exam is 400, with each paper worth 100 marks. It's important to note that there is negative marking for the objective papers; a wrong answer will result in a deduction of one-fourth of a mark. The exam is held offline, and candidates can choose to take it in either English or Hindi, except for Section (b) of Paper 2, which must be completed in English.CA Foundation Passing Criteria 2026
The passing threshold for the CA Foundation is set at 40%. In order to successfully pass the CA Foundation exam in 2026, candidates must achieve a minimum of 40% in each individual paper and an overall aggregate of 50% across all four papers. Candidates who fall short of the passing criteria outlined by ICAI will not be deemed successful and will be required to retake the CS Foundation papers.Also Check: CA Foundation Pass Percentage
CA Foundation Syllabus 2026
To excel in the CA Foundation exam, it's crucial for candidates to understand the updated syllabus outlined by the Institute of Chartered Accountants of India (ICAI). The previous CA Foundation 2023 syllabus is no longer applicable, and the new syllabus is in effect. All the topics and subtopics under this revised syllabus will be featured in the upcoming CA Foundation 2026 question paper. For easy access, ICAI has published the detailed CA Foundation syllabus on its official website. Stay informed about these changes to prepare effectively for the exam.CA Foundation Topic Wise Weightage
Check the tables below to grasp the key topics and their importance in the CA Foundation syllabus under the new ICAI education and training scheme. The tables outline the weights assigned to each topic across the four papers, providing a clear overview of the curriculum structure.Paper 1: Accounting (Marks: 100)
Preparing for the CA Foundation Accounting exam requires focusing on chapters based on their marks weightage. Check the breakdown below to help you prioritize and strategize your study plan effectively.
| CA Foundation Accounting Topics Weightage | |
| Chapters | Marks Weightage |
| 1. Theoretical Framework | 5%-10% |
| 2. Accounting Process 3. Bank Reconciliation Statement 4. Inventories 5. Concept and Accounting of Depreciation | 25%-30% |
| 6. Accounting for Special Transactions | 15%-20% |
| 7. Final Accounts of Sole Proprietors 8. Partnership Accounts 9. Financial Statements of Not-for-Profit Organizations | 30%-40% |
| 10. Introduction to Company Accounts | 10%-15% |
Paper 2: Business Laws (Marks - 100)
The CA Foundations second paper consists of two main parts. Section A focuses on business law, while Section B delves into correspondence and reporting.
| CA Foundation Business Laws Topics Weightage | ||
| Section | Chapters | Marks Weightage |
|---|---|---|
| Section A: Business Laws (60 Marks) | 1. The Indian Contract Act, 1872 | 25%-30% |
| 2. The Sale of Goods Act, 1930 | 20%-25% | |
| 3. The Indian Partnership Act, 1932 | 20%-25% | |
| 4. The Limited Liability Partnership Act, 2008 | 5%-10% | |
| 5. The Companies Act, 2013 | 15%-20% | |
| Section B: Business Correspondence And Reporting (40 Marks) | Part I: Communication | |
| 1. Communication | 10%-15% | |
| Part II: Sentence Types and Word Power | ||
| 2. Sentence Types (Direct-Indirect, Active -Passive Speech) | 20%-30% | |
| 3. Vocabulary (Root Words, Synonyms, Antonyms, Prefixes, Suffixes), Phrasal verbs, Collocations, and Idioms. | 20%-30% | |
| Part III: Comprehension Passages and Note Making | ||
| 4. Comprehension Passages | 20%-30% | |
| 5. Note Making | 20%-30% | |
| Part IV: Developing Writing Skills | ||
| 6. Introduction to Basic Writing | 35%-40% | |
| 7. Précis Writing | 35%-40% | |
| 8. Article Writing | 35%-40% | |
| 9. Report Writing | 35%-40% | |
| 10. Writing Formal Letters | 35%-40% | |
| 11. Writing Formal Mails | 35%-40% | |
| 12. Resume Writing | 35%-40% | |
| 13. Meetings | 35%-40% | |
Paper 3: Quantitative Aptitude (Marks - 100)
The CA Foundation exam paper 3 is structured into three sections:- Business Mathematics
- Logical Reasoning
- Statistics
| CA Foundation Quantitative Aptitude Topics Weightage | ||
|---|---|---|
| Part | Chapters | Marks Weightage |
| Part A: Business Mathematics (40 Marks) | 1. Ratio and Proportion, Indices and Logarithms | 20%-30% |
| 2. Equations and Matrices | 20%-30% | |
| 3. Linear Inequalities with Objective Functions and Optimization | 20%-30% | |
| 4. Time value of Money | 30%-40% | |
| 5. Permutations and Combinations | 30%-40% | |
| 6. Sequence and Series | 30%-40% | |
| 7. Sets, Relations, and Functions | 30%-50% | |
| 8. Basic applications of Differential and Integral calculus | 30%-50% | |
| Part B: Logical Reasoning (20 Marks) | 1. Number series, Coding, and Decoding and odd man out | 60%-70% |
| 2. Direction Tests | 60%-70% | |
| 3. Seating Arrangements | 60%-70% | |
| 4. Blood Relations | 30%-40% | |
| 5. Syllogism | 30%-40% | |
| Part C: Statistics (40 Marks) | 1. Statistical description of Data | 45%-50% |
| 2. Measures of Central tendency and Dispersion | 45%-50% | |
| 3. Probability | 25%-30% | |
| 4. Theoretical Distributions | 25%-30% | |
| 5. Correlation and Regression | 10%-15% | |
| 6. Index Numbers and Time Series | 10%-15% | |
Paper 4: Business Economics (Marks - 100)
Check the table below for the weightage of topics in CA Foundation Business Economics:
| CA Foundation Business Economics Topics Weightage | ||
|---|---|---|
| Part | Chapters | Marks Weightage |
| Part I: Business Economics (60 Marks) | 1. Introduction to Business Economics | 15%-20% |
| 2. Theory of Demand and Supply | ||
| 3. Theory of Production and Cost | 35%-40% | |
| 4. Price Determination in Different Markets | ||
| 5. Business Cycles | 15%-20% | |
| Part II: Business And Commercial Knowledge (40 Marks) | 1. Introduction to Business | 15%-18% |
| 2. Business Environment | ||
| 3. Business Organizations | 15%-20% | |
| 4. Government Policies for Business Growth | 15%-18% | |
| 5. Organizations Facilitating Business | ||
| 6. Common Business Terminologies | 15%-18% | |
CA Foundation Study Material 2026
ICAI supports candidates by offering comprehensive CA Foundation study material organized by subject. This material comprises detailed explanations of covered topics, revision question papers, mock test papers, and a clear syllabus outline for the CA Foundation 2026 exam. The institute regularly updates the study material for each year on its website, ensuring relevance and accuracy.
CA Foundation Exam Pattern FAQs
How many papers are there in the CA Foundation May 2026 exam?
The exam consists of four papers: Accounting, Business Laws, Quantitative Aptitude, and Business Economics.
Which papers are subjective and which are objective?
-
Subjective: Paper 1 (Accounting) & Paper 2 (Business Laws)
-
Objective: Paper 3 (Quantitative Aptitude) & Paper 4 (Business Economics) with negative marking.
What is the mode and medium of the exam?
The exam is offline and can be taken in English or Hindi, except for Section B of Paper 2, which is English only.
What is the total mark for the CA Foundation exam?
The total marks are 400, with each paper carrying 100 marks.
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