CA Foundation Syllabus 2026: Download ICAI Paper-Wise Syllabus PDF

It is not neccessary to have studied commerce in class 12 for clearing CA Foundation. Student from any stream can pursue CA course. Having studied Commerce with Maths in class 12, can be an advantage, as the student will have a strong base in several topics related to accounting, taxation, economy, etc.  

No, there is no change in the syllabus of any of the CA papers for sessions of 2024. The course training and examinations for 2024 are based on the previously available CA syllabus. The syllabus and sample questions papers can be downloaded from the ICAI CA website. It is also shared with students upon registration. To further familiarize candidates with the syllabus of CA Foundation, CA Intermediate and CA Final courses, the ICAI conducts mock test sessions which registered candidates can take as per the schedule.

No, there is no paper-wise exemption in CA Foundation exam. Candidates must appear and clear all four papers in the same attempt. In case a candidate fails any of the paper/s, he or she must retake all papers again to pass this level.

Yes, it is possible to clear CA Foundation in first attempt but for that one requires a strong study plan and dedicated execution. Coverage of CA Foundation syllabus is all about getting the concepts right and building strong foundation. Develop a strong foundation in basic concepts, prepare a daily time table to cover topics, practice questions and revision. Start preparation at least 6 months in advance.

No, there is no sectional time limit in CA Foundation exam. Candidates have to complete their Paper 1 and Paper 2 in 3 hours and answer questions of Paper 3 and Paper 4 in two hours.

Note: There is no break between two papers.

The difficulty level of CA Foundation syllabus can be considered lower than CA Intermediate and CA Final but it is challenging as the syllabus is vast. Since it is the beginner's level course, it has topics that requires understanding of core concepts and principles. Given the extremely low pass percentage, CA Foundation is definitely not easy. It requires conceptual clarity of a number of topics related to business, accounting, taxation, laws, etc. and rigorous practice.

To clear CA Foundation exam, a candidate must score at least 40% in each of the four papers and overall 50% in aggregate in all papers. If a candidate fails to do so, he/she will have to retake the exam.

ICAI CA Foundation is the first level of the course. This level may be considered the easiest of all the courses. The syllabus of ICAI CA Foundation includes the following topics:

• Principles and Practice of Accounting
• Business Laws and Business
• Correspondence and Reporting
• Business Mathematics
• Logical Reasoning and Statistics
• Business Economics
• Business and Commercial Knowledge

Candidates need to clear all the papers relate to these subjects in order to move to Intermediate level. The minimum score requirement id 40 per cent in every paper.

To cover the CA Foundation syllabus about 6 months is needed. Students who have given the exam before may need less time. However, one must spend at least four months on exam preparation to score well. 

The time duration of ICAI CA exams varies for each paper. For some papers, the duration is three hours whereas for some papers it is two hours. The time limit of CA Foundation paper 3 and 4 is two hours and for rest of the papers across levels is three hours. There is no sectional time limit in CA exams. 

If we compare CA Foundation with the other two levels of CA course, the difficulty level of CA Foundation papers is easy to moderate. But, as this is the first level of CA course, students might find the paper tough to crack.

The total pass percentage of CA Foundation exam conducted in January 2026 was only 19.23%. This means that candidates usually take more than one attempt to clear the exam.

The options to select number of test cities in CA Foundation exam is 3. Students must select their preferred test location in order – 1, 2 and 3.

Changing test city option after release of CA Foundation admit card is not allowed. Candidates will have to appear for the exam at the location mentioned on the admit card only. '

ICAI CA Final exam is the toughest among all three CA courses due to its vast and extensive syllabus. The papers included in CA Final course are tough to crack in first attempt. The pass percentage of CA Final exams is very low - 25%. It takes 3-4 attempts by students to clear this exam.

The exam pattern of every CA course is prescribed by the Institute of Chartered Accountants of India (ICAI). The agency is responsible for designing the CA courses and conducting the examinations as well as awarding the CA certification in India for professional practice. They also decide the exam mode, duration, timing, questions, marking scheme, passing marks and test process. Once the candidate completes the CA course from ICAI, they are ready to practice Chartered Accountancy professionally. 

The paper-wise pattern of CA course levels is different from each other. Some papers are of 2 hours duration whereas some are of 3 hours duration.

Yes, ICAI provides comprehensive study material for CA Foundation preparation. The study material includes books, sample papers, practice test papers, mock tests, online classes and much more. Registered students can enroll at BoS to avail study material offered by the ICAI. Students must also refer to CA Foundation books and study material available in the market for preparation.

About 6-8 hours daily would be good for CA Foundation exam preparation. Students must devote 6-8 hours on daily basis and through a time table that must include dedicated hours for studying topics, practicing questions and revision. Students must divide their time basis which subject of CA Foundation they find tough and which ones they find relatively easy.

One can register for CA Foundation after Class 10 but can pursue the course only after completing Class 12. Until then, ICAI registration will remain provisional, as the minimum eligibility criteria for CA Foundation is Class 12 pass. The advantage of registering for the course after class 10 though is that you can start preparing for it along with your studies. If you choose commerce stream in class 11 and 12, it will be even easier for you to prepare for CA Foundation.

There is no limit to the number of attempts in CA Foundation. Candidates can take as many attempts as they need. It is generally noticed that students mostly clear the CA Foundation exam in 2 to 3 attempts. Even though the CA Foundation exam is tough but if you study dedicatedly, you will be able to clear it sooner.

The time duration of CA exams varies for each paper. Some CA exam papers are of two hours duration whereas some are of three hours duration. The ICAI CA exams are conducted from 2:00 pm to 4:00 pm and 2:00 pm to 5:00 pm. The exam timings of every paper will be mentioned in the date sheet and the CA admit card of each candidate. Given below is the table indicating CA Foundation, Intermediate and Final exam timings:

There are four papers in CA Foundation exam. According to exam pattern, Paper 1 & 2 have subjective type questions, and Paper 3 & 4 have objective type questions. ICAI will only give 15 minutes advance reading time for Paper 1 and Paper 2. 

The question paper seal for Paper 3 and 4 will be opened at 2 PM, i.e., the exam commencement time only.