ICAI CA Foundation Paper 2 Syllabus 2026: Check Chapter-Wise Weightage & Study Material
ICAI CA Foundation Exam 2026 ( CA Foundation )
Exam On - 14 May '26 - 20 May '26
ICAI CA Foundation Syllabus for Paper 1 (Business Law) is available on the official website. Explore the detailed CA Foundation business law syllabus and chapter-wise weightage on this page. Candidates must know the syllabus before starting exam preparation.
CA Foundation Paper 2 Syllabus
The Institute of Chartered Accountants of India releases the CA Foundation syllabus for all papers, including Paper 2 - Business Law. The syllabus includes chapters and their topics that a candidate must prepare for to pass the examination. There are three course levels in Chartered Acountancy and CA Foundation is the first level. A candidate is eligible to apply for CA Intermediate exam (second level) only if he/she has passed ICAI CA Foundation exam. The qualifying marks for this exam is 40% in each paper and 50% aggregate in all papers.
Scroll down and check out this page to know what chapters are included in Paper 2 and how much weightage each chapter holds in the CA Foundation Question Paper. Also, find out the steps to download official study material for CA Foundation.
Commonly asked questions
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.
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.
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.
- ICAI CA Foundation Exam – Overview
- ICAI CA Foundation Paper 2 Syllabus
- CA Foundation Paper 2 Chapter-Wise Weightage
- ICAI CA Foundation Paper 2 Study Material
ICAI CA Foundation Exam – Overview
Read below for important details and highlights about ICAI CA Foundation exam.
| ICAI CA Foundation Exam |
Details |
|---|---|
| Exam Name |
Chartered Accountancy (CA) Foundation exam |
| Exam Mode |
Pen and Paper |
| Names of Papers |
|
| Frequency |
Thrice in a year:
|
| Level of Difficulty |
Moderate to tough |
| Number of attempts |
Multiple |
| Passing Marks |
Minimum 40% in each paper and overall aggregate 50% |
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ICAI CA Foundation Paper 2 Syllabus
The ICAI CA Foundation Paper 2 is Business Law. As per CA Foundation syllabus 2026, there are seven chapters in Paper 2. Check below to get units included in each chapter:
| Chapters |
Units |
|---|---|
| Chapter 1: Indian Regulatory Framework |
- |
| Chapter 2: The Indian Contract Act, 1872 |
Nature of Contracts Consideration Other Essential Elements of a Contract Performance of Contract Breach of Contract and its Remedies Contingent and Quasi Contracts Contract of Indemnity and Guarantee Agency |
| Chapter 3: The Sale of Goods Act, 1930 |
Formation of the Contract of Sale Conditions & Warranties Transfer of Ownership and Delivery of Goods Unpaid Seller |
| Chapter 4: The Indian Partnership Act, 1932 |
General Nature of Partnership Relations of Partners Registration and Dissolution of a Firm |
| Chapter 5: The Limited Liability Partnership Act, 2008 |
- |
| Chapter 6: The Companies Act, 2013 |
- |
| Chapter 7: The Negotiable Instruments Act, 1881 |
- |
Check Out: CA Foundation exam pattern
CA Foundation Paper 2 Chapter-Wise Weightage
The table below includes chapter-wise weightage for CA Foundation Paper 2 – Business Law:
| CA Foundation Paper 2 Chapters |
Chapter-Wise Weightage |
|---|---|
| Chapter 1: Indian Regulatory Framework |
0% - 5% |
| Chapter 2: The Indian Contract Act, 1872 |
20% to 30% |
| Chapter 3: The Sale of Goods Act, 1930 |
15% - 20% |
| Chapter 4: The Indian Partnership Act, 1932 |
15% - 20% |
| Chapter 5: The Limited Liability Partnership Act, 2008 |
5% - 10% |
| Chapter 6: The Companies Act, 2013 |
15% - 20% |
| Chapter 7: The Negotiable Instruments Act, 1881 |
10% - 15% |
Note: The official website mentions that, "If the existing legislations are replaced by new legislations, the CA Foundation Paper 2 syllabus will include the corresponding provisions of the new legislations with effect from the dates notified by the Institute."
Commonly asked questions
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.
Candidates need to score 40 per cent in each paper of every group/course level and 50 per cent in aggregate in all the papers of a group/course level. This minimum mark criterion is applicable to all three courses - CA Foundation, CA Intermediate and CA Final. Candidates cannot move to the next level of the Chartered Accountancy course until they clear the previous level. A very few percentage of candidates get a high score as the scores of All India toppers are usually below 75%. Candidates can take any number of attempts to clear a course level. The process includes practical training as well.
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.
ICAI CA Foundation Paper 2 Study Material
ICAI has released the official study material for CA Foundation Paper 2 - Accounting on its official website. Candidates can download the study material for each chapter of Accounting by following steps below:
- Visit ICAI CA official website for study material at boslive.icai.org.
- Click on Foundation > English/Hindi Medium > Applicable for May 2026 Exam Onwards.
- Select Paper 2 Business Law.
- Click on the chapter for which you wish to get the study material.
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Student Forum
Anything you would want to ask experts?Answered 4 weeks ago
Check below to find CA Foundation May 2026 exam timings for centres at different locations:
| Paper | Domestic Centres (IST) | Abu Dhabi, Dubai and Muscat (UAE Local Time) | Doha (Qatar Local Time) Bahrain, Kuwait & Riyadh | Kathmandu (Nepal Local Time) | Thimpu (Bhutan Local Time) |
|---|---|---|---|---|---|
| Paper 1 | 2.00 PM to 5.00 PM | 12.30 PM to 3.30 PM | 11.30 AM to 2.30 PM | 2.15 PM to 5.15 PM | 2.30 PM to 5.30 PM |
| Paper 2 | 2.00 PM to 5.00 PM | 12.30 PM to 3.30 PM | 11.30 AM to 2.30 PM | 2.15 PM to 5.15 PM | 2.30 PM to 5.30 PM |
| Paper 3 | 2.00 PM to 4.00 PM | 12.30 PM to 2.30 PM | 11.30 AM to 1.30 PM | 2.15 PM to 4.15 PM | 2.30 PM to 4.30 PM |
| Paper 4 | 2.00 PM to 4.00 PM | 12.30 PM to 2.30 PM | 11.30 AM to 1.30 PM | 2.15 PM to 4.15 PM | 2.30 PM to 4.30 PM |
N
Contributor-Level 6
Answered 4 weeks ago
Yes, candidates will get up to 15 minutes of late entry to CA Foundation Paper 1, 2, 3, and 4. However, students are advised to reach the exam centre early to avoid getting late.
R
Contributor-Level 6
Answered 4 weeks ago
No, ICAI will not send physical admit card to any candidate for CA Foundation exam. Eligible candidates will have to download and take a print out of their admit card on their own.
V
Contributor-Level 6
Answered 4 weeks ago
Candidates applying to appear for CA Foundation exam at Indian centres will have to pay INR 1500 as registration fee. The late fee to be paid for Indian centres is INR 600.
N
Contributor-Level 6
Answered 4 weeks ago
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
N
Contributor-Level 6
Answered 4 weeks ago
The Institute of Chartered Accountants of India will conduct upcoming session of CA Foundation exam in May 2026. The exam dates have been released. The ICAI CA Foundation May 2026 exam will be conducted on 14th, 16th, 18th & 20th May 2026.
S
Contributor-Level 6
Answered 4 weeks ago
ICAI released CA Foundation Jan 2026 pass percentage on March 08, 2026. Check below for pass percentage:
CA Foundation Group | Candidates appeared | Candidates passed | Pass percentage | Number of Exam Centres |
|---|---|---|---|---|
| Male | 57238 | 11523 | 20.13% | 566 |
| Female | 52456 | 9576 | 18.26% | |
| Total | 109694 | 21099 | 19.23% |
S
Contributor-Level 6
Answered 4 weeks ago
Check below to know exam duration for all papers of CA Foundation exam:
- Paper 1 & 2 - 2:00 PM to 5:00 PM
- Paper 3 & 4 - 2:00 PM to 4:00 PM
A
Contributor-Level 6
Answered 4 weeks ago
There are two types of questions asked in CA Foundation exam. Paper 1 and Paper 2 have subjective type questions. Paper 3 and Paper 4 have objective type questions.
There is negative marking of 0.25 for every incorrect answer in Paper 3 and Paper 4 only.
Y
Contributor-Level 6
Answered 4 weeks ago
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.
Y
Contributor-Level 6
Nupur Jain started with a passion for educational content writing, which soon grew into a meaningful journey of helping students through reliable guidance. A commerce graduate from Delhi University, she has spent ov
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