The CA Foundation Exam 2026 is the first milestone for students aspiring to become Chartered Accountants in India. Conducted by the Institute of Chartered Accountants of India (ICAI), this exam tests the basic understanding of accounting, laws, mathematics, and business principles. With the revised scheme of education in place, the 2026 CA Foundation exam will follow an updated structure focused on conceptual clarity and analytical skills.
In this blog, you will find the eligibility criteria, exam pattern, syllabus, preparation tips, and expected schedule for the CA Foundation Exam 2026.
⭐ What is CA Foundation Exam 2026?
The CA Foundation Exam 2026 is a national-level entrance exam conducted twice a year by ICAI for students who want to enter the Chartered Accountancy course. It acts as the first-level gateway after Class 12.
This exam evaluates candidates on subjects like:
Accounting
Business Laws
Business Mathematics, Logical Reasoning & Statistics
Business Economics
It aims to assess students’ foundational knowledge before they move on to the CA Intermediate level.
🗓️ CA Foundation Exam 2026 – Expected Schedule
ICAI conducts the exam in June and December every year. The CA Foundation 2026 exams are expected to follow:
CA Foundation June 2026 Exam: June 2026 (Expected)
CA Foundation December 2026 Exam: December 2026 (Expected)
ICAI will release the official notification, registration dates, and exam timetable on its official website.
✔️ Eligibility Criteria for CA Foundation 2026
Students must meet the following criteria:
1. Educational Qualification
Must have passed Class 10 and enrolled in Class 12 to register for the CA Foundation course.
Must have completed Class 12 before appearing in the exam.
2. Registration Requirement
Register with ICAI for the CA Foundation course before the cutoff date (usually at least 4 months before the exam).
3. No Age Limit
There is no minimum age limit to register or appear for the exam.
📘 CA Foundation Exam 2026 – Updated Exam Pattern
Under the new scheme, the exam includes 4 papers, all involving subjective and objective questions.
There is negative marking for objective-type questions.
📚 CA Foundation Syllabus 2026
🔹 Paper 1: Accounting
Accounting Principles
Journal Entries
Depreciation
Final Accounts
Bills of Exchange
Bank Reconciliation
🔹 Paper 2: Business Laws
Indian Contract Act 1872
Sale of Goods Act 1930
Partnership Act
Companies Basics
LLP Act
🔹 Paper 3: Quantitative Aptitude
Section A – Mathematics: Ratio, Indices, Logarithms, Probability Section B – Logical Reasoning: Puzzles, Series, Coding-Decoding Section C – Statistics: Mean, Median, Dispersion, Probability Distributions
🔹 Paper 4: Business Economics
Theory of Demand and Supply
Cost Analysis
National Income
Business Cycles
Market Structures
📝 How to Register for CA Foundation 2026?
Follow these steps:
Visit the ICAI official website
Create an account on the SSP Portal
Fill the CA Foundation registration form
Upload necessary documents
Pay the registration fees
Download and save the confirmation
🎯 Preparation Tips for CA Foundation 2026
1. Start Early
Begin at least 6–8 months before the exam.
2. Understand Concepts
Focus on conceptual clarity for Law, Accounting & Economics.
3. Practice Regularly
Solve:
ICAI study material
Past year papers
Mock tests
4. Time Management
Divide time between subjective and objective papers.
5. Revise Consistently
Schedule 3 rounds of revision before the exam.
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📌 Conclusion
The CA Foundation Exam 2026 is your first major step toward becoming a Chartered Accountant. With the new scheme, focus has shifted to practical understanding, analytical ability, and conceptual clarity. Start early, follow ICAI materials, practice consistently, and stay disciplined.
If you prepare well with the right strategy, cracking CA Foundation 2026 will become easier and more achievable.
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