Official topic-wise syllabus and examination pattern for ICAI CA Foundation Examination Syllabus & Exam Pattern 2026 (New Scheme) conducted by Institute of Chartered Accountants of India (ICAI). Complete stage breakdown, subject weightage, duration, and marking scheme.
Official syllabus curriculum and subject topics prescribed by Institute of Chartered Accountants of India (ICAI)
Theoretical Framework: Meaning and Scope of Accounting, Accounting Concepts, Principles and Conventions, Capital and Revenue expenditures, Contingent assets and liabilities, Accounting Policies, Accounting Standards (AS).
Accounting Process: Books of Accounts, Trial Balance, Rectification of Errors.
Bank Reconciliation Statement (BRS).
Inventories: Basis of inventory valuation and record keeping.
Depreciation and Amortisation: Methods, computation, accounting treatment.
Bills of Exchange and Promissory Notes.
Preparation of Final Accounts of Sole Proprietors (Trading, Profit & Loss, Balance Sheet).
Financial Statements of Not-for-Profit Organisations (NPO).
Accounts from Incomplete Records (Single Entry System).
Partnership and LLP Accounts: Admission, Retirement, Death, Dissolution of partnership firm.
Company Accounts: Issue of shares, forfeiture, reissue, issue of debentures.
Indian Regulatory Framework: Major regulatory bodies (Ministry of Corporate Affairs, SEBI, RBI, IBBI) and law making process.
The Indian Contract Act, 1872: General nature of contract, Offer & Acceptance, Consideration, Capacity of parties, Free Consent, Void Agreements, Performance of Contract, Discharge of Contract, Breach and Remedies, Contingent & Quasi Contracts.
The Sale of Goods Act, 1930: Formation of Contract of Sale, Conditions & Warranties, Transfer of Ownership, Performance of Contract, Unpaid Seller and his rights.
The Indian Partnership Act, 1932: General Nature of Partnership, Relations of Partners, Registration and Dissolution of a Firm.
The Limited Liability Partnership Act, 2008: Salient features, incorporation, partners and their relations, financial disclosures.
The Companies Act, 2013: Meaning, characteristics, types of companies, incorporation, Memorandum of Association (MOA), Articles of Association (AOA), Doctrine of Indoor Management, Ultra Vires.
Part A: Business Mathematics (40 Marks): Ratio, Proportion, Indices and Logarithms; Equations (Linear, Quadratic, Simultaneous); Linear Inequalities; Time Value of Money (Simple Interest, Compound Interest, Annuity, Future & Present Value, Perpetuity, Sinking Fund, CAGR); Permutations and Combinations; Sequence and Series (AP & GP); Sets, Relations, Functions; Basic applications of Differential and Integral calculus.
Part B: Logical Reasoning (20 Marks): Number series, coding-decoding, odd man out; Direction Tests; Seating Arrangements; Blood Relations.
Part C: Statistics (40 Marks): Statistical representation of Data; Measures of Central Tendency and Dispersion (Mean, Median, Mode, Quartiles, Standard Deviation, Coefficient of Variation); Probability; Theoretical Distributions (Binomial, Poisson, Normal); Correlation and Regression; Index Numbers.
Introduction to Business Economics: Meaning, nature, scope and basic economic problems.
Theory of Demand and Supply: Elasticity of demand, demand forecasting, consumer equilibrium (Indifference curve analysis), Law of supply and elasticity of supply.
Theory of Production and Cost: Production function, Laws of production, Cost concepts and curves in short and long run.
Price Determination in Different Markets: Perfect Competition, Monopoly, Monopolistic Competition, Oligopoly.
Determination of National Income: Keynesian theory, Circular flow of income, National income aggregates and measurement.
Business Cycles: Phases of business cycle, causes and features.
Public Finance: Fiscal functions, Market failure, Government intervention, Fiscal Policy, Public debt.
International Trade: Theories of international trade, Trade policies, Exchange rate regimes, International trade agreements.
Indian Economy: Agriculture, Industry, Services sector, Financial sector, Contemporary policy reforms.
Candidates are advised to prepare systematically covering all prescribed topics, solve previous years' question papers, and practice mock tests under timed conditions.
Note: This syllabus and exam pattern is published purely for general informational purposes. Candidates are strongly advised to visit the official website and refer to the official syllabus circular to verify any recent changes, scheme updates, or revisions. We are not responsible for any inadvertent error, omission, or subsequent modifications made by the conducting authority.
