ICAI exam syllabus 2026 introduces a new education and training scheme, applicable for Foundation, Intermediate, and Final exams starting from September and November 2026 attempts. This revamped curriculum, introduced in July 2023, replaces the 2017 syllabus and aims to align Indian CA education with international standards. It features a reduced number of papers and a shift towards an MCQ and application-based exam style across all levels.
Table of Contents
ICAI CA Exam Syllabus 2026: Foundation, Inter, Final Overview
The ICAI introduced a new education and training scheme in July 2023, replacing the 2017 syllabus. This new ICAI Exam Syllabus 2026 is applicable for Foundation, Intermediate, and Final exams starting from September and November 2026 attempts, aiming to align Indian CA education with international standards.
| Particular | Details |
|---|---|
| Scheme Introduction | New education and training scheme introduced in July 2023, replacing the 2017 syllabus. |
| Scheme Aim | Aligns Indian CA education with international professional standards, emphasizing conceptual understanding, analytical/ethical reasoning, technology integration, and global financial reporting/auditing standards. |
| Applicability | New syllabus applicable for Sept & Nov 2026 attempts for Foundation, Intermediate, and Final exams. |
| Program Structure | Three distinct stages: CA Foundation, CA Intermediate, and CA Final. |
| Conducting Body | ICAI (Institute of Chartered Accountants of India) |
| Exam Frequency | Proposed: Three Times a Year – January, May, September (subject to ICAI confirmation) |
| Levels | Foundation, Intermediate, Final |
| Mode of Exam | Offline (Pen and Paper) |
| Duration per Paper | 3 Hours |
| Language | English / Hindi (as applicable) |
ICAI CA Syllabus 2026: New Scheme vs Old Scheme Key Changes
The ICAI CA Syllabus 2026 introduces significant changes across all levels, notably reducing the number of papers and shifting towards an MCQ and application-based exam style. This section details the key differences between the Old Scheme and the New Scheme, providing a clear comparison for aspiring CAs.
| Feature | Old Scheme | New Scheme 2026 |
|---|---|---|
| CA Final Papers | 8 Papers | 6 Papers |
| BCK Subject | Included | Deleted |
| Exam Style | Theory Based | MCQ & Application-Based |
| Case Studies | Limited | Advanced |
| Exam Frequency | Twice a Year | Foundation & Inter 3 Times |
This table highlights the major structural and stylistic changes in the ICAI Exam Syllabus 2026, showing a clear reduction in papers and a move towards more practical, frequent assessments.
CA Intermediate Syllabus 2026: Group-wise Subjects and Paper Structure
The ICAI Exam Syllabus 2026 for CA Intermediate introduces a New Scheme with a total of 6 papers, reduced from the previous 8. This section details the group-wise subjects and the paper structure under this updated curriculum.
| Group | Paper Name | Marks |
|---|---|---|
| Group I | Paper 1: Advanced Accounting | 100 Marks |
| Group I | Paper 2: Corporate And Other Laws | 100 Marks |
| Group I | Paper 3: Taxation | 100 Marks |
| Group II | Paper 4: Cost and Management Accounting | 100 Marks |
| Group II | Paper 5: Auditing and Ethics | 100 Marks |
| Group II | Paper 6: Financial Management And Strategic Management | 100 Marks |
The syllabus is divided into two groups, Group I and Group II, each comprising three papers, with every paper carrying 100 marks.
The curriculum focuses on basic areas of accounting, corporate and other legislation, and taxation in Group I, while Group II covers management, advanced professional courses, cost management, auditing standards, financial decision-making, and strategic planning.
| CA Intermediate Papers | Marks for Subjective Questions | Marks for Objective Questions |
|---|---|---|
| Paper 1: Advanced Accounting | 70 | 30 |
| Paper 2: Corporate & Other Laws | 70 | 30 |
| Paper 3: Taxation | 70 | 30 |
| Paper 4: Cost and Management Accounting | 70 | 30 |
| Paper 5: Auditing & Ethics | 70 | 30 |
| Paper 6: Financial Management & Strategic Management | 70 | 30 |
Each paper in the ICAI Exam Syllabus 2026 follows a consistent question pattern, allocating 70 marks for descriptive questions and 30 marks for objective (MCQ) questions.
A mandatory question type across all subjects includes case-study-based Multiple Choice Questions (MCQs), and importantly, there is no negative marking for incorrect answers.
- Marks per Paper: 100 Marks
- Exam Duration per Paper: 3 hours
- Minimum Passing Marks per Paper: 40%
- Minimum Aggregate Passing Marks per Group: 50%
- Total Number of Papers: 6
- Previous Number of Papers: 8
CA Final Syllabus 2026: Advanced Topics and Elective Papers Details
The ICAI Exam Syllabus 2026 for CA Final has been revised by the Institute of Chartered Accountants of India (ICAI), with the new syllabus effective from the May 2024 examination and onwards, including the 2026 batch. This section details the structure and core subjects of this challenging examination.
| Sl. No | Paper Name | Marks |
|---|---|---|
| Paper 1 | Financial Reporting | 100 Marks |
| Paper 2 | Advanced Financial Management | 100 Marks |
| Paper 3 | Advanced Auditing, Assurance And Professional Ethics | 100 Marks |
| Paper 4 | Direct Tax Laws & International Taxation | 100 Marks |
| Paper 5 | Indirect Tax Laws Part I: Goods and Services Tax Part II: Customs & FTP | 100 Marks (80 Marks + 20 Marks) |
| Paper 6 | Integrated Business Solutions (Multi-Disciplinary Case Study With Strategic Management) | 100 Marks |
This table provides a concise overview of the six core papers in the CA Final Syllabus May 2026, each carrying 100 marks.
- Syllabus Authority: Institute of Chartered Accountants of India (ICAI)
- Syllabus Revision Date: July 1, 2023
- Effective Date: May 2024 examination and onwards (including 2026 batch)
- Total Number of Subjects: 6
- Number of Groups: 2
- Elective Papers: The CA Final Syllabus 2026 consists of 6 core subjects.
These details highlight the rigorous nature of the CA Final examination, which is considered the most difficult level among all CA course levels.
| Description | Detail |
|---|---|
| Marks per Paper | 100 marks |
| Minimum Marks per Paper to Pass | 40% |
| Minimum Aggregate Marks to Pass | 50% |
| Syllabus Difficulty | Most difficult among all levels of the CA course |
| Typical Attempts to Pass | Three to four tries |
| Overall Pass Rate | Over 25% |
The passing criteria require a minimum of 40% in each paper and an aggregate of 50% overall, reflecting the high standards of the ICAI.
| Module | Chapter | Topic | Units |
|---|---|---|---|
| Module 1 | Chapter 1 | Introduction to Indian Accounting Standards | - |
| Module 1 | Chapter 2 | Conceptual Framework for Financial Reporting under Ind AS | - |
| Module 1 | Chapter 3 | Ind AS on Presentation of General Purpose Financial Statements | Ind AS 1, Ind AS 34, Ind AS 7 |
| Module 1 | Chapter 4 | Ind AS on Measurement Based on Accounting Policies | Ind AS 8, Ind AS 10, Ind AS 113 |
| Module 2 | Chapter 5 | Ind AS on Assets of the Financial Statements | Ind AS 2, Ind AS 16, Ind AS 23, Ind AS 36, Ind AS 38, Ind AS 40, Ind AS 105, Ind AS 116 |
| Module 3 | Chapter 6 | Ind AS on Liabilities of the Financial Statements | Ind AS 19, Ind AS 37 |
| Module 3 | Chapter 7 | Ind AS on Items Impacting Financial Statements | Ind AS 12, Ind AS 21 |
| Module 3 | Chapter 8 | Ind AS on Disclosures in the Financial Statements | Ind AS 24, Ind AS 33, Ind AS 108 |
| Module 4 | Chapter 9 | Ind AS 115 – Revenue from Contracts with Customers | - |
| Module 4 | Chapter 10 | Other Indian Accounting Standards | Ind AS 41, Ind AS 20, Ind AS 102 |
| Module 4 | Chapter 11 | Accounting and Reporting of Financial Instruments | - |
| Module 5 | Chapter 12 | Ind AS 103 – Business Combinations | - |
| Module 5 | Chapter 13 | Consolidated and Separate Financial Statements of Group Entities | Ind AS 110, Ind AS 111, Ind AS 28, Ind AS 27 |
| Module 5 | Chapter 14 | Ind AS 101 – First-time Adoption of Ind AS | - |
| Module 5 | Chapter 15 | Analysis of Financial Statements | - |
| Module 5 | Chapter 16 | Professional and Ethical Duty of a Chartered Accountant | - |
| Module 5 | Chapter 17 | Accounting and Technology | - |
This table outlines the detailed syllabus for Financial Reporting, covering various Indian Accounting Standards (Ind AS) and related topics across five modules.
| Chapter No. | Topic |
|---|---|
| Chapter 1 | Financial Policy and Corporate Strategy |
| Chapter 2 | Risk Management |
| Chapter 3 | Advanced Capital Budgeting Decisions |
| Chapter 4 | Security Analysis |
| Chapter 5 | Security Valuation |
| Chapter 6 | Portfolio Management |
| Chapter 7 | Securitization |
| Chapter 8 | Mutual Funds |
| Chapter 9 | Derivatives Analysis and Valuation |
| Chapter 10 | Foreign Exchange Exposure and Risk Management |
| Chapter 11 | International Financial Management |
| Chapter 12 | Interest Rate Risk Management |
| Chapter 13 | Business Valuation |
| Chapter 14 | Mergers, Acquisitions and Corporate Restructuring |
| Chapter 15 | Startup Finance |
The Advanced Financial Management syllabus covers a broad range of topics from corporate strategy and risk management to international finance and business valuation.
| Module | Chapter | Topic |
|---|---|---|
| Module 1 | Chapter 1 | Quality Control |
| Module 1 | Chapter 2 | General Auditing Principles and Auditors' Responsibilities |
| Module 1 | Chapter 3 | Audit Planning, Strategy, and Execution |
| Module 1 | Chapter 4 | Materiality, Risk Assessment, and Internal Control |
| Module 1 | Chapter 5 | Audit Evidence |
| Module 1 | Chapter 6 | Completion and Review |
| Module 1 | Chapter 7 | Reporting |
| Module 2 | Chapter 8 | Specialised Areas |
| Module 2 | Chapter 9 | Related Services |
| Module 2 | Chapter 10 | Review of Financial Information |
| Module 2 | Chapter 11 | Prospective Financial Information and Other Assurance Services |
| Module 2 | Chapter 12 | Digital Auditing & Assurance |
| Module 2 | Chapter 13 | Group Audits |
| Module 2 | Chapter 14 | Special Features of Audit of Banks & Non-Banking Financial Companies |
| Module 3 | Chapter 15 | Overview of Audit of Public Sector Undertakings |
| Module 3 | Chapter 16 | Internal Audit |
| Module 3 | Chapter 17 | Due Diligence, Investigation & Forensic Accounting |
| Module 3 | Chapter 18 | Sustainable Development Goals (SDG) & Environment, Social and Governance (ESG) Assurance |
| Module 3 | Chapter 19 | Professional Ethics & Liabilities of Auditors |
The syllabus for Advanced Auditing, Assurance and Professional Ethics covers general auditing principles, specialized areas, digital auditing, and professional ethics across three modules.
How to Download ICAI CA Syllabus 2026 PDF for All Levels
To download the ICAI Exam Syllabus 2026 PDF for all levels, candidates must follow a simple five-step process directly from the official ICAI website or mobile app. This guide outlines the precise steps to access the new course material and provides direct links for the CA Foundation, Inter, and Final syllabi.
- Step 1 to download ICAI New Course Material: Head to ICAI.ORG website or download the ICAI Mobile App.
- Step 2 to download ICAI New Course Material: Hover over the 'student' option in the menu bar.
- Step 3 to download ICAI New Course Material: Click on 'BOS Portal'.
- Step 4 to download ICAI New Course Material: Click the 'BOS Knowledge Portal'.
- Step 5 to download ICAI New Course Material: Click on 'Study Material' and select the course.
Following these steps will guide you to the study materials. For direct access, the ICAI Exam Syllabus 2026 for various levels is also available below.
| CA Exams Syllabus 2026 | PDF Link |
|---|---|
| CA Foundation Syllabus | Download |
| CA Inter Syllabus | Download |
| CA Final Syllabus | Download |
This table provides quick links to download the syllabus for each level of the CA exams, ensuring candidates can easily access the required study material.
ICAI CA Syllabus 2026: Subject-wise Exam Pattern and Marks Weightage
The ICAI Exam Syllabus 2026 introduces significant changes, including a rationalized number of exams for CA Intermediate and CA Final, decreasing from eight to six papers. Multiple-choice questions (MCQs) are now integrated across all subjects at these levels, impacting the overall exam pattern and marks weightage for aspiring Chartered Accountants.
| CA Exam Features | Details |
|---|---|
| Exam Name | Chartered Accountancy (CA) exam |
| Exam Conducting Body | ICAI |
| Exam Levels | CA Foundation CA Intermediate CA Final |
| Mode of Exams | Computer test mode-based |
| Exam Frequency | CA Foundation: Thrice a Year CA Intermediate: Thrice a Year CA Final: Twice a Year |
| Total Marks per Paper | 100 |
| Level of Difficulty | Tough |
| Number of Attempts | Multiple |
This table summarizes the key features of the ICAI CA Exam Pattern 2026, highlighting the exam levels, frequency, and the consistent 100 total marks per paper across all stages.
Frequently Asked Questions
What is ICAI Exam Syllabus 2026?
The ICAI Exam Syllabus 2026, released on icai.org, covers Foundation, Intermediate, and Final levels. It includes topics like taxation, auditing, and business law.
What are the eligibility requirements for ICAI Exam Syllabus 2026?
Eligibility for the ICAI CA Exams 2026, under the New Scheme effective July 1, 2023, typically requires passing 10+2 or being a graduate.
How do I apply for ICAI Exam Syllabus 2026?
Apply online through the ICAI's official portal for the CA Exams 2026, which follow the New Scheme of Education and Training effective July 1, 2023.
What is the application timeline for ICAI Exam Syllabus 2026?
The ICAI has released the online application dates for all courses along with the May 2026 exam schedule. Candidates must apply within the prescribed timeline via official exam portals.
What is the expected cutoff for ICAI Exam Syllabus 2026?
The ICAI Exam Syllabus 2026, under the New Scheme of Education and Training (NSET), requires candidates to achieve minimum passing marks in each subject and in aggregate.
