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CA Foundation Exam 2026 – Complete Guide to Eligibility, Syllabus, Pattern, Registration & Preparation Tips

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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.

Paper-Wise Pattern

PaperSubjectTypeMarks
Paper 1AccountingSubjective100
Paper 2Business LawsSubjective100
Paper 3Quantitative Aptitude (Maths/Stats/Logical Reasoning)Objective100
Paper 4Business EconomicsObjective100

Passing Criteria

  • 40% marks in each paper
  • 50% aggregate across all papers

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:

  1. Visit the ICAI official website
  2. Create an account on the SSP Portal
  3. Fill the CA Foundation registration form
  4. Upload necessary documents
  5. Pay the registration fees
  6. 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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