CA Course Syllabus 2026 - Foundation, Inter & Final (Complete Subject-Wise Guide)
Quick Answer CA Foundation has 4 papers (400 marks). CA Intermediate has 6 papers (600 marks) in 2 groups. CA Final has 6 papers (600 marks) in 2 groups, plus 4 Self-Paced Online Modules. This is the ICAI New Scheme of Education and Training, in effect since the May 2024 exam cycle and continuing through 2026. If you've seen "8 papers" for Inter or Final anywhere online, that's the old, retired scheme - this guide reflects the current one.
If you're planning to start CA in 2026, the first thing you need is an accurate syllabus - not the old one that's still floating around on half the websites that come up when you search this. ICAI overhauled the entire course structure in 2023, and it changed how many papers you'll actually write, what they're called, and how they're graded.
I've been teaching CA and CMA students in Jaipur for 23+ years, and I still see students who registered without knowing this changed - and were caught off guard mid-preparation. This guide gives you the current, correct CA syllabus 2026: all three levels, every paper, subject-wise topics, and the exam pattern, so you can plan from day one instead of half way through.
CA Course Syllabus 2026 - Structure at a Glance
| Level | Papers | Groups | Total Marks | Study Period |
|---|---|---|---|---|
| CA Foundation | 4 | - | 400 | 4 months |
| CA Intermediate | 6 | 2 (3 papers each) | 600 | 8 months |
| CA Final | 6 + 4 Self-Paced Modules | 2 (3 papers each) | 600 | 6 months after articleship |
| Full CA Course | 16 papers | - | 1,600 marks | 3.5 - 4.5 years |
This is the New Scheme of Education and Training, notified by ICAI in the Gazette of India in June 2023 and applicable from the May/June 2024 exam session onward. It replaced the older 20-paper (2,000-mark) structure. It remains the current structure for the 2026 exam sessions (May, September and the newly added third cycle).
What Actually Changed - New Scheme vs Old Scheme
This matters because a lot of CA content online (including some fee and duration guides) still quotes the old numbers. Here's the real shift:
| Change | Old Scheme | New Scheme (Current) |
|---|---|---|
| Intermediate papers | 8 | 6 (3 papers per group) |
| Final papers | 8 | 6 (3 papers per group) |
| Total papers, full course | 20 | 16 |
| Articleship duration | 3 years | 2 years |
| Exam question pattern | Mostly descriptive | 70% descriptive + 30% case-based objective (Inter & Final) |
| Exit option (Inter + articleship, no Final) | Accounting Technician | Business Accounting Associate (BAA) |
The overall philosophy shifted too - fewer papers, but each one now tests practical, case-study-based application rather than pure theory recall. Two subjects were dropped entirely at Foundation level (Business Correspondence & Reporting, and Business & Commercial Knowledge), and several Intermediate papers were merged rather than removed.
CA Foundation Syllabus 2026 (4 Papers)
CA Foundation is the entry point after Class 12 (any stream). It has 4 papers, 400 marks total, with two papers assessed through written/descriptive answers and two through objective (MCQ) questions with negative marking of 0.25 for each wrong answer.
| Paper | Subject | Marks | Format |
|---|---|---|---|
| Paper 1 | Accounting | 100 | Descriptive |
| Paper 2 | Business Laws | 100 | Descriptive |
| Paper 3 | Quantitative Aptitude | 100 | Objective (MCQ) |
| Paper 4 | Business Economics | 100 | Objective (MCQ) |
Paper 1 - Accounting
Covers accounting principles, journal and ledger entries, bank reconciliation, depreciation, preparation of final accounts, partnership accounts, and financial statements of not-for-profit organisations. This paper carries more foundational weight now than it did in the old scheme, since part of the earlier Intermediate accounting content has been pulled down into Foundation.
Paper 2 - Business Laws
Includes the Indian Contract Act, Sale of Goods Act, the Companies Act (basic provisions), the Negotiable Instruments Act, and general business law concepts. Business Law now sits entirely at Foundation level - it's been removed from Intermediate.
Paper 3 - Quantitative Aptitude
A single combined paper covering business mathematics (ratios, interest, progressions, permutations and combinations), logical reasoning, and statistics (measures of central tendency, dispersion, probability, index numbers).
Paper 4 - Business Economics
Covers demand and supply, production and cost theory, market structures, national income concepts, money and banking, and basic business and commercial awareness.
Foundation tip: Because Papers 3 and 4 are objective with negative marking, accuracy matters more than speed here. Don't guess blindly on MCQs you're unsure of.
Related: CA Foundation coaching in Jaipur - beginner's complete guide | CMA Foundation vs CA Foundation - which is better?
CA Intermediate Syllabus 2026 (6 Papers, 2 Groups)
This is the level where the New Scheme made its biggest structural change - down from 8 papers to 6, with 3 papers in each group. Eligibility: cleared CA Foundation, or Direct Entry via graduation (with an 8-month study period). Each paper carries 100 marks with 70% descriptive and 30% case-based objective questions.
Group 1
| Paper | Subject | Focus |
|---|---|---|
| Paper 1 | Advanced Accounting | Accounting Standards, company accounts, amalgamation, cash flow statements |
| Paper 2 | Corporate and Other Laws | Companies Act (in full), SEBI regulations, FEMA, general corporate law |
| Paper 3 | Taxation | Direct tax (Income Tax Act) and Indirect tax (GST) in one combined paper |
Group 2
| Paper | Subject | Focus |
|---|---|---|
| Paper 4 | Cost and Management Accounting | Costing methods, standard costing, budgetary control, variance analysis |
| Paper 5 | Auditing and Ethics | Auditing standards and procedures, professional ethics, internal audit |
| Paper 6 | Financial Management and Strategic Management | Capital budgeting, cost of capital, working capital, business strategy basics |
Two papers from the old scheme (Papers 1 and 5 - both accounting-related) were merged into the single Advanced Accounting paper. Enterprise Information Systems and Economics for Finance were dropped as standalone topics, with the relevant portions folded into the Financial Management and Strategic Management paper.
Intermediate strategy: Attempt both groups together in the same attempt wherever possible. Splitting groups across attempts typically adds 6-8 months to your overall timeline without a meaningful preparation advantage.
Related: CA Inter study plan for high marks in India | CA Intermediate coaching at SAC
CA Final Syllabus 2026 (6 Papers + Self-Paced Modules)
CA Final is the last exam-based level, taken after clearing both groups of Intermediate. Like Intermediate, it's now 6 papers across 2 groups instead of 8, with the same 70/30 descriptive-to-case-based split.
Group 1
| Paper | Subject | Focus |
|---|---|---|
| Paper 1 | Financial Reporting | Ind AS, consolidated financial statements, complex reporting scenarios |
| Paper 2 | Advanced Financial Management | Portfolio management, derivatives, mergers & acquisitions, international finance |
| Paper 3 | Advanced Auditing, Assurance and Professional Ethics | Advanced audit standards, professional conduct, quality control |
Group 2
| Paper | Subject | Focus |
|---|---|---|
| Paper 4 | Direct Tax Laws and International Taxation | Advanced income tax, transfer pricing, DTAA |
| Paper 5 | Indirect Tax Laws | Advanced GST, customs, foreign trade policy |
| Paper 6 | Integrated Business Solutions | Multidisciplinary case study incorporating strategic management |
Two full papers from the old scheme (the standalone Corporate & Economic Laws paper and the separate Strategic Cost Management & Performance Evaluation paper) were restructured - their core content was redistributed, and strategic management now appears as an applied, case-study component within the Integrated Business Solutions paper rather than as its own paper.
Self-Paced Online Modules (Mandatory Before Final Eligibility)
Beyond the 6 exam papers, ICAI requires 4 Self-Paced Online Modules (Set A, B, C, D) covering areas like corporate and economic laws, strategic cost management, and elective specialisations. These are assessed separately (minimum 50% required) and don't carry exam-hall pressure the way the 6 main papers do, but they are compulsory for Final eligibility - don't leave them for the last month.
Final strategy: At this level, presentation and structured answer-writing matter almost as much as knowing the content, especially in the case-study-heavy Integrated Business Solutions paper. Timed mock tests are non-negotiable preparation, not optional extra practice.
Related: CMA Final preparation strategy — how toppers score rank | CA Final coaching at SAC
Articleship Under the New Scheme
Practical training (articleship) is mandatory alongside CA Intermediate and Final preparation, and it's been shortened from 3 years to 2 years under the New Scheme, with a minimum of 1 year of training required before certain eligibility milestones. Articleship runs under a practicing Chartered Accountant and typically overlaps with Intermediate and Final exam preparation rather than following it.
For a complete walkthrough of registration, stipend, and how to balance articleship with study, see our complete guide to CA articleship.
CA Course Fees, Duration and Salary in 2026
This guide focuses on the syllabus itself - for the full fee breakdown (ICAI registration + coaching costs), realistic duration timelines, and current CA salary data by experience and sector, see our detailed guide: CA Full Form - Complete 2026 Guide with Course Details & Salary.
If you're still deciding between CA and CMA, our CMA vs CA comparison and Is CA still worth it in 2026? cover that decision in depth.
How SAC Structures Teaching Around This Syllabus
At Sachin Ajmera Classes, we don't just teach the syllabus — we sequence it for first-attempt clearance.
| What SAC Does | Why It Matters |
|---|---|
| Paper-wise structured schedule mapped to the New Scheme | No gaps, no confusion between old and new content |
| Weekly mock tests calibrated to the 70/30 descriptive-objective pattern | Students walk into the real exam having already faced its format |
| Proprietary notes updated for every ICAI amendment | No outdated material, no extra books needed |
| Personal doubt-clearing sessions | Weak papers get targeted attention before they become a pattern |
| Dedicated Self-Paced Module guidance for Final students | These modules are compulsory but often under-prepared for |
Result: 89+ All India Rankers, 94% first-attempt success rate, 23+ years of teaching, 50,000+ students mentored.
View CA Foundation coaching · View CA Intermediate coaching · View CA Final coaching · See all CA courses at SAC · Book a free demo lecture · See our 89+ verified AIR results
Conclusion
The CA syllabus 2026 under ICAI's New Scheme is leaner than what it used to be - 16 papers instead of 20 - but each paper now demands deeper application, not just theory recall. Knowing the exact structure before you register saves you from the mid-course confusion I still see far too often among students who started with outdated information.
Break it down level by level, paper by paper, and treat the case-based question format as something to practice from week one, not something to figure out in the exam hall.
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CA Sachin Ajmera is a Fellow Chartered Accountant with 23+ years of teaching excellence, having mentored over 50,000 students and produced 89+ AIRs.
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