CA Foundation Syllabus (2026): All 4 Papers, Marks & Pattern
The CA Foundation is the entry level of the Chartered Accountancy course under ICAI's New Scheme of Education and Training. This guide sets out the full CA Foundation syllabus — the four papers, their marks, the exam pattern, and how to study each one so the concepts actually stick.
The papers below are the official ICAI Foundation papers. Marks and pattern are current under the new scheme; always cross-check the applicable study material for your attempt on icai.org.
CA Foundation papers (ICAI New Scheme)
The Foundation course has four papers, each of 100 marks:
| Paper | Name | Type | Marks |
|---|---|---|---|
| Paper 1 | Accounting | Subjective | 100 |
| Paper 2 | Business Laws | Subjective | 100 |
| Paper 3 | Quantitative Aptitude (Business Mathematics, Logical Reasoning, Statistics) | Objective | 100 |
| Paper 4 | Business Economics | Objective | 100 |
CA Foundation papers — ICAI New Scheme of Education and Training.
Exam pattern & negative marking
- Papers 1 and 2 are subjective (descriptive); Papers 3 and 4 are objective (MCQ).
- Objective papers (3 and 4) carry negative marking of 0.25 marks per wrong answer.
- Foundation exams are held three times a year — January, May and September.
- To pass, you generally need at least 40% in each paper and 50% in aggregate (confirm the current passing rule on icai.org).
How to study the CA Foundation syllabus (concept-first)
The objective papers — Quantitative Aptitude and Business Economics — reward concept clarity and speed, and negative marking punishes guessing. The common failure is practising questions without knowing which concept a wrong answer exposed. Concept-tagged MCQ practice that shows the exact concept behind each mistake turns Foundation prep from rote revision into targeted repair.
Frequently asked questions
How many papers are there in CA Foundation?
Four — Accounting, Business Laws, Quantitative Aptitude, and Business Economics — each of 100 marks under the ICAI New Scheme.
Which CA Foundation papers have negative marking?
The objective papers — Paper 3 (Quantitative Aptitude) and Paper 4 (Business Economics) — carry 0.25 negative marking per wrong answer. Papers 1 and 2 are subjective.
How many times a year is the CA Foundation exam held?
Three times a year — in January, May and September.
How do I clear CA Foundation in the first attempt?
Build genuine concept clarity, especially in the objective papers where negative marking punishes guessing. Practising concept-tagged MCQs and reviewing the exact concept behind each wrong answer is the fastest route.