The CA Foundation exam pattern states that there are a total of 4 papers, and each paper consists of 100 marks. There is a negative marking of -0.25 marks for papers 3 and 4, and no negative marking for papers 1 and 2. You must check out the detailed structure shared here.
The CA Foundation 2026 exam pattern is scheduled by the conducting authority, the Institute of Chartered Accountants of India (ICAI). The exam paper consists of four papers, and each consists of 100 marks. The papers are Principles and Practice of Accounting, Business Laws & Business Correspondence and Reporting, Business Mathematics, Logical Reasoning & Statistics, and Business Economics & Business and Commercial Knowledge.
The exam is conducted on a national level in offline mode. Papers 1 and 2 are subjective and are given 3 hours, and papers 3 and 4 are objective and are given 2 hours. There is a negative marking of -0.25 marks only for papers 3 and 4. There is no negative marking for papers 1 and 2.
CA Foundation 2026 Exam Pattern Highlights
You must check out the highlights related to the CA Foundation exam 2026 provided in the table below. It will help you understand the examination structure in detail.
| Particulars | Highlights |
| Examination Name | Chartered Accountant Foundation (CA Foundation) |
| Official Authority | Institute Of Chartered Accountants of India (ICAI) |
| Official Website | icai.org |
| Examination Level | National Level |
| Frequency | Twice (May or Jun, Nov or Dec) |
| Medium | English/Hindi |
| Examination Mode | Offline |
| Registration Mode | Online |
| Total Number of Papers | Four |
| Name of the Papers |
|
| Exam Duration |
|
| Marks of Each Paper | 100 |
| Total Marks | 400 |
| Question Type |
|
| Negative Marking | -0.25 for every wrong answer (Only for Paper 3 and 4) |
What is the CA Foundation Marking Scheme?
The marking scheme details of the CA Foundation 2026 examination have been shared in the table below for your guidance. You must check out the table and learn the marking scheme so that you can prepare well for your upcoming papers.
| Particulars | Marking Scheme |
| All Papers Correct Responses | +1 Mark |
| Paper 1 and 2 Negative Marking | No Negative Marking |
| Paper 3 and 4 Negative Marking | -0.25 Marks |
CA Foundation 2026 Exam Pattern: Skill Assessment Levels
The skill assessment levels of the 2026 CA Foundation examination are provided here for your reference.
| Papers | Foundation Courses | Level 1 | Level 2 |
| Comprehension Knowledge | Application | ||
| Paper 1 | Accounting | 5% - 20% | 80% - 95% |
| Paper 2 | Business Law | 45% - 65% | 35% - 55% |
| Paper 3 | Quantitative Aptitude | - | 100% |
| Paper 4 | Business Economics | 10% - 20% | 80% - 90% |
CA Foundation Exam 2026: Section-Wise Topic Weightage
You must check out the CA Foundation 2026 exam weightage of all the topics provided in detail here. Through the topic weightage, you will be able to learn about the importance of the topics in the examination, through which you will be able to prepare more effectively for your upcoming examination.
Paper 1: Principles and Practice of Accounting
Check out the table shared showing the Paper 1 topic weightage.
| Chapter Numbers | Chapters Name | Weightage |
| 1 | Theoretical Framework | 5% - 10% |
| 2 | Accounting Process, Bank Reconciliation Statement, Inventories, Concept and Accounting of Depreciation | 20% - 25% |
| 3 | Accounting for Special Transactions | 15% - 20% |
| 4 | Final Accounts of Sole Proprietors, Partnership Accounts, Financial Statements of Non-Profit Organisations | 25% - 30% |
| 5 | Introduction to Company Accounts | 10% - 15% |
| 6 | Basic Accounting Ratios (Probability, Solvency, Liquidity and Turnover) | 10% - 15% |
Paper 2: Business Laws & Business Correspondence and Recording
The topic weightage of the CA Foundation paper 2 (Business Laws and Business Correspondence and Recording) is provided in the section below.
Section A: Business Laws
The table shared below shows the topic-weightage of the Business Laws paper.
| Chapter Numbers | Chapters Name | Weightage |
| 1 | The Indian Contract Act, 1872 | 25% - 30% |
| 2 | The Sale of Goods Act, 1930 | 20% - 25% |
| 3 | The Indian Partnership Act, 1932 | 20% - 25% |
| 4 | The Limited Liability Partnership Act, 2008 | 5% - 10% |
| 5 | The Companies Act, 2013 | 15% - 20% |
Section B: Business Correspondence and Recording
The table given below shows the topic weightage of the Business Correspondence and Recording paper.
| Chapter Numbers | Chapters Name | Weightage |
| 6 | Communication | 10% - 15% |
| 7 | Sentence Types and Vocabulary Root Words, Synonyms, Antonyms, Prefixes, Suffixes, Phrasal verbs, Collocations and Idioms | 20% - 30% |
| 8 | Comprehension Passages and Note-Making | 20% - 30% |
| 9 | Developing Writing Skills | 35% - 40% |
Paper 3: Business Mathematics, Logical Reasoning & Statistics
You must check out the section-wise weightage of the paper 3 (Business Mathematics, Logical Reasoning & Statistics) paper shared in the table below.
Section A: Business Mathematics
Below mentioned are the topic-weightage of the Business Mathematics paper.
| Chapter Numbers | Chapters Name | Weightage |
| 1 | Ratio and Proportion, Indices and Logarithms, Equations and Matrices, Linear Inequalities: Linear Inequalities in one variable and the solution space and optimal solution | 20% - 30% |
| 2 | Time Value of Money | 30% - 40% |
| 3 | Permutations and Combinations, Sequence and Series, Sets, Relations and Functions, Basic applications of Differential and Integral calculus | 30% - 50% |
Section B: Logical Reasoning
The topic-wise weightage of the Logical Reasoning paper of the CA Foundation paper 3 is given here.
| Chapter Numbers | Chapters Name | Weightage |
| 4 | Number series coding and decoding, The odd man out, Direction Tests, Seating Arrangements | 60% - 70% |
| 5 | Blood Relations and Syllogism | 30% - 40% |
Section C: Statistics
The topic weightage of the CA Foundation exam Statistics paper is listed below.
| Chapter Numbers | Chapters Name | Weightage |
| 7 | Statistical Representation of Data, Diagrammatic representation of data, Frequency distribution, Graphical representation of Frequency Distribution: Histogram, Frequency, Polygon, Ogive, Pie-chart measures of Central Tendency and Dispersion: Mean Median, Mode, Mean Deviation, Quartiles and Quartile Deviation, Standard Deviation, Coefficient of Variation, Coefficient of Quartile Deviation | 45% - 50% |
| 8 | Probability: Independent and dependent events; mutually exclusive events, 25% Total and Compound Probability, Bayes’ theorem, and Mathematical ExpectationTheoretical Distribution: Binomial Distribution, Poisson distribution, and Normal Distribution - basic applications | 25% - 30% |
| 9 | Correlation and Regression: Scatter diagram, Karl Pearson’s Coefficient of Correlation Rank, Correlation, Regression lines, Regression equations, Regression coefficients | 10% - 15% |
| 10 | Index Numbers and Time series | 10% - 15% |
Paper 4: Business Economics & Business and Commercial Knowledge
The table given below shows the CA Foundation paper 4 (Business Economics & Business and Commercial Knowledge) paper topic weightage in detail.
Section A: Business Economics
The Business Economics paper topic weightage is listed in the table below.
|
Chapter Numbers |
Chapters Name |
Weightage |
|
1 |
Introduction to Business Economics |
15% - 20% |
|
2 |
Theory of Demand and SupplyTheory of Production and Cost |
35% - 40% |
|
3 |
Price Determination in Different Markets |
25% - 30% |
|
4 |
Business Cycles |
15% - 20% |
Section B: Business and Commercial Knowledge
You must check out the CA Foundation topic weightage of the Business and Commercial Knowledge paper.
| Chapter Numbers | Chapters Name | Weightage |
| 6 | Introduction to Business | 15% - 18% |
| 7 | Business Environment | 15% - 18% |
| 8 | Business Organizations | 15% - 18% |
| 9 | Government Policies for Business Growth | 15% - 18% |
| 10 | Organizations Facilitating Business | 15% - 18% |
| 11 | Common Business Terminologies | 15% - 18% |
CA Foundation Exam Timing Details
You must check out the CA Foundation exam timing details provided in the table below for your reference.
| Papers | Exam Duration | Exam Timing |
| Paper 1 and 2 | 3 hours | 2:00 PM to 5:00 PM |
| Paper 3 and 4 | 2 hours | 2:00 PM to 4:00 PM |
Conclusion
The CA Foundation exam pattern 2026 details have been provided here for your guidance. The exam is conducted in offline mode. There are a total of four papers, which consist of 100 marks. Thus, the total marks are 400. The exam duration for papers 1 and 2 is 3 hours, and for papers 3 and 4, the exam duration is 2 hours.
-
Exam Mode: Offline -
Total 4 papers, 400 marks. -
Negative marking: -0.25 for objective papers (3 & 4). -
Conducted by ICAI twice yearly.
