ICAI CA Foundation Paper 4 Syllabus 2026: Check Chapter-Wise Weightage & Pattern
ICAI CA Foundation Exam 2026 ( CA Foundation )
CA Foundation Sep 2026 registration
6 Jul '26 - 19 Jul '26
Students preparing for CA Foundation exam for upcoming session can check out this page to get ICAI CA Foundation Paper 4 syllabus and weightage of each chapter.
CA Foundation Paper 4 Syllabus
The Institute of Chartered Accountants of India has released CA Foundation syllabus and chapter-wise weightage for all papers, including CA Foundation Paper 4 (Business Economics). Students can know the percentage of weightage each chapter holds to form a study plan accordingly. The best strategy to score well in the exam is to focus more on topics with higher weightage, as it will increase a candidate's chance to score more and clear the examination. ICAI CA Foundation May 2026 exam will be conducted between May 14 and May 20, 2026. Along with weightage, Shiksha has also provided the direct link to download official study material on this page.
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- CA Foundation Exam - Highlights
- CA Foundation Paper 4 Syllabus
- CA Foundation Paper 4 Chapter-Wise Weightage
- CA Foundation Exam Pattern
- CA Foundation Paper 4 Study Material
CA Foundation Exam - Highlights
Check out important highlights about the first CA course level - 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% |
Also Read:
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.
There are four papers in CA Foundation exam according to new scheme. Check below for their names:
- CA Foundation Paper 1: Accounting
- CA Foundation Paper 2: Business Laws
- CA Foundation Paper 3: Quantitative Aptitude subjects
- CA Foundation Paper 4: Business Economics subjects
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.
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.
CA Foundation Paper 4 Syllabus
Students planning to take the upcoming exam session can check the CA Foundation syllabus 2026 here:
| Chapters |
Topics |
|---|---|
| Chapter 1: Nature & Scope of Business Economics |
Introduction Basic Problems of an Economy & Role of Price Mechanism |
| Chapter 2: Theory of Demand and Supply |
Law of Demand and Elasticity of Demand Theory of Consumer Behaviour Supply |
| Chapter 3: Theory of Production and Cost |
Theory of Production Theory of Cost |
| Chapter 4: Price Determination in Different Markets |
Meaning and Types of Markets Determination of Prices Price Output Determination under Different Market Forms |
| Chapter 5: Determination of National Income |
National Income Accounting The Keynesian Theory of Determination of National Income |
| Chapter 6: Business Cycles |
- |
| Chapter 7: Public Finance |
Fiscal Functions: An Overview, Centre and State Finance Market Failure/ Government intervention to correct Market Failure The Process of Budget Making: Sources of Revenue, Expenditure Management and Management of Public Debt Fiscal Policy |
| Chapter 8: Money Market |
The Concept of Money Demand: Important Theories The Concept of Money Supply Monetary Policy |
| Chapter 9: International Trade |
Theories of International Trade The Instruments of Trade Policy Trade Negotiations Exchange Rate and Its Economic Effects International Capital Movements |
| Chapter 10: Indian Economy |
- |
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CA Foundation Paper 4 Chapter-Wise Weightage
Find out weightage for all 10 chapters of CA Foundation Paper 4 - Business Economics.
| Paper 4 Chapters |
Weightage |
|---|---|
| Chapter 1: Nature & Scope of Business Economics |
5% |
| Chapter 2: Theory of Demand and Supply |
10% |
| Chapter 3: Theory of Production and Cost |
10% |
| Chapter 4: Price Determination in Different Markets |
15% |
| Chapter 5: Determination of National Income |
15% |
| Chapter 6: Business Cycles |
5% |
| Chapter 7: Public Finance |
10% |
| Chapter 8: Money Market |
10% |
| Chapter 9: International Trade |
10% |
| Chapter 10: Indian Economy |
10% |
CA Foundation Exam Pattern
Candidates must also know the ICAI CA Foundation exam pattern to know the exam duration and marking scheme:
Exam Timings:
- Paper 1 & 2 - 2:00 PM to 5:00 PM
- Paper 3 & 4 - 2:00 PM to 4:00 PM
Marking Scheme:
- Marks Per Question: 1 Mark
- Negative Marking in Papers 1 and 2 (Subjective Types): NO
- Negative Marking in Papers 3 and 4 (Objective Type): 0.25 for every incorrect answer
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.
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.
CA Foundation Paper 4 Study Material
ICAI has released the official study material for candidates to prepare for the exam. Follow the steps below to download the study material for Paper 4:
- 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 3 Business Economics.
- Click on the chapter for which you wish to get the study material.
- Start preparing for the exam.
Read More:
CA Foundation Paper 1 Syllabus & Weightage
CA Foundation Paper 2 Syllabus & Weightage
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Student Forum
Anything you would want to ask experts?Answered 2 months ago
Check below to find CA Foundation 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 2 months 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 2 months 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 2 months 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 2 months 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 2 months ago
The Institute of Chartered Accountants of India will conduct upcoming session of CA Foundation exam in Sep 2026. The exam dates have been released. The ICAI CA Foundation Sep 2026 exam will be conducted on 2nd, 5th, 7th & 9th Sep 2026.
S
Contributor-Level 6
Answered 2 months 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 2 months 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 2 months 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 2 months 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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