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Updated By Puja Gupta on 10 Mar, 2026 13:14
The CA Foundation 2026 exam pattern is specified by the ICAI on the official web portal. CA aspirants must check out the details to understand the CA Foundation exam structure, marking scheme, sections included etc.
Your Ultimate Exam Preparation Guide Awaits!
The CA Foundation exam pattern is prescribed by the Institute of Chartered Accountants of India (ICAI) and published on its official website at icai.org. Understanding the exam pattern is essential for every aspirant as it provides a clear picture of the paper structure, total marks, question types, marking scheme, and exam mode, all of which are critical for building an effective preparation strategy.
The CA Foundation exam consists of four papers, each carrying 100 marks, bringing the total to 400 marks. Papers 1 and 2 are subjective in nature, while Papers 3 and 4 are objective (MCQ-based) with negative marking. The exam is conducted in offline mode and candidates can attempt it in either English or Hindi, except for Section B of Paper 2, which must be answered in English only.
To pass the CA Foundation 2026 exam, candidates must score a minimum of 40% in each individual paper and an aggregate of 50% across all four papers. Papers 3 and 4 carry a negative marking of 0.25 marks per wrong answer, making accuracy just as important as speed as listed by ICAI. Along with the exam pattern, candidates are strongly advised to go through the latest CA Foundation 2026 syllabus available on the ICAI portal. A thorough understanding of both the pattern and the syllabus helps aspirants prioritise high-weightage topics, manage exam time efficiently, and approach the examination with greater confidence.
Take a look at the CA Foundation exam pattern highlights from the below table -
Event | Details |
|---|---|
CA Foundation 2026 Exam Pattern Issued by | Institute of Chartered Accountants of India |
Exam Mode | Pen and Paper Mode |
Exam Duration | Paper 1 and Paper 2 (Subjective Papers) - 3 hours Paper 3 and Paper 4 (Objective Papers) - 2 hours |
| Exam Sessions Per Year | Thrice (January, May/June, and September) |
Total Number of Papers | 4 Papers |
Question Style | Papers 1 and 2 - Subjective Papers Papers 3 and 4 - Objective Papers (MCQ) |
Level of Difficulty | Moderate to tough |
Marks per Paper of CA Foundation 2026 | 100 marks per paper |
Marking Scheme | Paper 3 and Paper 4 have Negative Marking (0.25 per wrong answer) |
Total Marks | 400 |
Passing Criteria | 40% in all subjects minimum 50% in aggregate. Additionally, out of 400 total, 200 minimum has to be secured. |
CA Foundation examination is the entry route to becoming a Chartered Accountant. Those who have appeared/ passed Class 12th are eligible to apply for the CA Foundation course. After clearing the Foundation level, they can proceed to the Intermediate and then the CA Final level.
Get an idea about the CA Foundation exam pattern skill assessment level from the below table -
Papers | Foundation Course | Level I | Level II |
|---|---|---|---|
Comprehension Knowledge | Application | ||
Paper 1 | Accounting | 5% - 20% | 80% - 95% |
Paper 2 | Business Laws | 45% - 65% | 35% - 55% |
Paper 3 | Quantitative Aptitude | - | 100% |
Paper 4 | Business Economics | 10% - 20% | 80% - 90% |
Check the section-wise weightage as per the CA Foundation exam pattern 2026 -
Section Number | Contents | Weightage |
|---|---|---|
I | Theoretical Framework | 5 - 10% |
II | Accounting Process, Bank Reconciliation Statement, Inventories, Depreciation and Amortisation, Bills of exchange and Promissory notes | 30 - 35% |
III | Preparation of Final accounts of Sole Proprietors, Financial Statements of Not-forProfit Organizations, Accounts from Incomplete Records (excluding preparation of accounts based on ratios) | 20 - 25% |
IV | Partnership and LLP Accounts | 15 - 20% |
V | Company Accounts | 15 - 25% |
Section Number | Contents | Weightage |
|---|---|---|
I | Indian Regulatory Framework | 0 - 5% |
II | The Indian Contract Act, 1872 | 20 - 30% |
III | The Sale of Goods Act, 1930 | 15 - 20% |
IV | The Indian Partnership Act, 1932 | 15 - 20% |
V | The Limited Liability Partnership Act, 2008 | 5 - 10% |
VI | The Companies Act, 2013 | 15 - 20% |
VII | The Negotiable Instruments Act, 1881 | 10 - 15% |
There are 3 major parts to Paper 3, (Business Mathematics, Logical Reasoning, and Statistics) which have respective weightages. Check the details below -
Section Number | Contents | Weightage |
|---|---|---|
Part A - Business Mathematics (40 marks) | ||
I | Ratio and proportion, Indices and Logarithms, Equations, Linear Inequalities | 20 - 30% |
II | Mathematics of Finance | 30 - 40% |
III | Permutations and Combinations, Sequence and Series, Sets, Relations, and Functions. Basics of Limits and Continuity functions, Basic applications of Differential and Integral calculus in Business and Economics (Excluding the trigonometric applications) | 30 - 50% |
Part B - Logical Reasoning (20 marks) | ||
| IV | Number series coding and Decoding and odd man out | 20 - 30% |
Direction Test | 20 - 30% | |
Seating Arrangements | 20 - 30% | |
Blood Relations | 20 - 30% | |
Part C: Statistics (40 Marks) | ||
| V | Unit 1: Statistical Representation of Data, Unit:2 Sampling, Measures of Central Tendency and Dispersion | 45 - 50% |
| VI | Probability, Theoretical Distributions | 25 - 30% |
| VII | Correlation and Regression | 10 - 15% |
| VIII | Index Numbers | 10 - 15% |
Section Number | Contents | Weightage |
|---|---|---|
I | Introduction to Business Economics | 5% |
II | Theory of Demand and Supply | 10% |
III | Theory of Production and Cost | 10% |
IV | Price Determination in Different Markets | 15% |
V | Determination of National Income | 15% |
VI | Business Cycles | 5% |
VII | Public Finance | 10% |
VIII | Money Market | 10% |
IX | International Trade | 10% |
X | Indian Economy | 10% |
Each of the four papers in the CA Foundation exam carries a total of 100 marks, bringing the overall total to 400 marks.
Papers 1 and 2 are subjective (descriptive) in nature and do not carry any negative marking. Papers 3 and 4 are objective (MCQ-based), with each paper consisting of 100 questions of 1 mark each. Since these are objective papers, candidates must attempt questions carefully — a deduction of 0.25 marks is applied for every incorrect answer, making accuracy just as critical as speed.
Before the objective papers begin, candidates are given 15 minutes of reading time to go through the question paper, which does not count towards the total exam duration. This window should be used strategically to plan which questions to attempt first.
To qualify the CA Foundation exam, candidates must score a minimum of 40% marks in each individual paper and an aggregate of 50% across all four papers. Candidates who do not meet either of these thresholds will need to reappear in the exam.
Candidates can check out the paper-wise time duration as per the ICAI CA Foundation exam pattern 2026 from the below table -
CA Foundation 2026 Papers | Duration | Timing |
|---|---|---|
Papers 1 and 2 | 3 hours | 2 pm to 5 pm |
Papers 3 and 4 | 2 hours | 2 pm to 4 pm |
The CA Foundation syllabus is issued by the ICAI on the official portal. It highlights the major subjects along with the sub-topics.
Paper 1 - Accounting
The main subjects of CA Foundation Paper 1 include -
Paper 2 - Business Laws
The main topics of Paper 2 include -
Paper 3 - Quantitative Aptitude
The major segments of Paper 3 are -
Paper 4 - Business Economics
The main areas that students need to cover for Paper 4 consists -
Aspirants can access the CA Foundation syllabus official PDF from the below link -
Here are some of the recommended books for CA Foundation 2026 -
Accounting for CA Foundation by D.G. Sharma | General Economics by Agarwal Shiv Kumar |
|---|---|
Fundamentals of Accounting for CA by P.C Tulsian and Bharat Tulsian | Quantitative Aptitude for CA Foundation by Dr. R.S. Aggarwal |
Taxmann's Business Laws by CA Shashank S. Sharma | CA Foundation Principles and Practice of Accounting by P.C Tulsian and S.Chand |
Mercantile Law by M.C.Kuchhal and Vivek Kucchal | Quantitative Aptitude for CPT: Mathematics and Statistics by Tulsian P. C. and Jhujhunwala Bharat |
Want to know more about CA Foundation
The medium of the question paper according to the CA Foundation exam pattern 2026 is English and Hindi. Only those who opted for the Hindi medium will be allowed to answer the questions in Hindi.
The passing criteria of the CA Foundation exam indicate that aspirants have to obtain 40% in all subjects at least, while the total aggregate percentage must be a minimum of 50%. Overall, they have to obtain a minimum score of 200 out of 400 (total).
Yes, negative marking is relevant in CA Foundation 2026. 0.25 mark will be subtracted from the total for every wrong answer.
As per the marking scheme as per the CA Foundation exam pattern 2026 for Papers 3 and 4, each question will have 1 mark. The question per mark for Papers 1 and 2 will vary as they have descriptive questions.
The overall mark as per the CA Foundation 2026 exam pattern is 400. Each paper will have 100 marks.
As per the skill assessment level for the Accounting paper as per the CA Foundation exam pattern 2026, there will be 5%-20% knowledge-based questions and 80%-95% application-based ones.
As per the CA Foundation 2026 exam pattern, the questions for Papers 1 and 2 will be subjective based. For Papers 3 and 4, the questions will be multiple choice type. Papers 1 and 2 will have 6 questions each, out of which 5 have to be answered, with the 1st one being mandatory. Papers 3 and 4 will have 100 questions each.
As per the CA Foundation 2026 exam pattern, there are 4 papers overall in the examination. The papers include Accounting, Business Laws, Quantitative Aptitude, and Business Economics
It is important to know the CA Foundation 2026 exam pattern for extensive preparation. From the pattern, aspirants can know the structure of the CA Foundation, overall marks, mode of the examination, number of sections, marking system, weightage etc.
The Institute of Chartered Accountants of India (ICAI) issues the CA Foundation exam pattern. To check the details of the pattern, students have to visit www.icai.org.
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