CA Course Structure 2026: Foundation, Inter & Final
- mayuri pawar
- 1 day ago
- 3 min read
The Institute of Chartered Accountants of India (ICAI) has fully implemented its New Scheme of Education and Training for CA aspirants in 2026. Designed in alignment with global accounting standards and NEP 2020, the updated CA course structure 2026 focuses on conceptual clarity, ethical grounding, digital learning, and real-world application.
Whether you are a Class 12 student or a graduate planning direct entry, understanding this revised structure is essential to plan your CA journey effectively.
CA Course Structure 2026:
1. CA Foundation: The Entry Level
The Foundation level is the first step in the CA course structure 2026. Students can register after Class 10 and appear for the exam after completing Class 12.
Exam Frequency (2026)
Foundation exams are now conducted three times a year — January, May/June, and September — offering greater flexibility for students to align with their board results.
Foundation Subjects and Exam Pattern
The Foundation level consists of four papers, each of 100 marks:
Paper | Subject | Marks | Type |
Paper 1 | Accounting | 100 | Descriptive |
Paper 2 | Business Laws | 100 | Descriptive |
Paper 3 | Quantitative Aptitude (Maths, Stats, LR) | 100 | Objective |
Paper 4 | Business Economics | 100 | Objective |
Important Note: Papers 3 and 4 carry a negative marking of 0.25 (25%) for each incorrect answer.
Passing Criteria: 40% in each paper and 50% aggregate in a single attempt.
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2. CA Intermediate: The Core Competency Stage
After clearing Foundation or through the Direct Entry Route, students enter the Intermediate level. Under the New Scheme, the syllabus has been rationalized from 8 papers to 6 papers, divided into two groups.
Group-wise Paper Structure
Group I
Advanced Accounting
Corporate and Other Laws
Taxation (Direct Tax & Indirect Tax)
Group II
Cost and Management Accounting
Auditing and Ethics
Financial Management and Strategic Management
Exam Pattern: Each paper includes a mix of descriptive questions (70%) and case-study-based MCQs (30%). Passing Criteria: Minimum 40% in each paper and 50% aggregate in the group.
3. Self-Paced Online Modules (SPOM)
A major reform in the CA course structure 2026 is the introduction of Self-Paced Online Modules (SPOM). These must be cleared before appearing for the CA Final exams.
SPOM Sets Explained
SET A: Corporate and Economic Laws (Mandatory)
SET B: Strategic Cost and Performance Management (Mandatory)
SET C: Elective — choose one (e.g., Risk Management, International Taxation, etc.)
SET D: Multidisciplinary — choose one (e.g., Psychology, Philosophy, Digital Ecosystems)
Important Clarification for 2026 Aspirants: Eligibility for SET C and D depends on your transition status. Generally, students clearing Intermediate under the New Scheme must qualify for all four sets, while those transitioning from the old scheme may be exempt from Sets C and D. Each module requires 50% marks to qualify.
4. Practical Training (Articleship)
Under the CA course structure 2026, the articleship duration has been officially reduced to 2 years.
Key Articleship Rules
Eligibility: Pass both groups of CA Intermediate and complete the ICITSS (IT + Soft Skills) training.
Training Duration: 2 years of uninterrupted practical training.
Exam Timing Note: After completing 2 years of articleship, students must observe a mandatory 6-month study period before appearing for the CA Final examination.
5. CA Final: The Final Level
The CA Final stage tests advanced professional competence. In 2026, the Final level also consists of 6 papers.
CA Final Papers (2026)
Financial Reporting
Advanced Financial Management
Advanced Auditing, Assurance & Professional Ethics
Direct Tax Laws & International Taxation
Indirect Tax Laws
Integrated Business Solutions (Multi-disciplinary Case Study with Strategic Management)
Paper 6 is an open-book, case-study-based paper integrating knowledge from all professional areas to test real-world judgment.
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Eligibility and Registration Validity (2026)
Foundation Registration: Valid for 4 years.
Intermediate Registration: Valid for 5 years.
Final Registration: Valid for 10 years.
Direct Entry Route:
Commerce graduates: 55% marks
Non-commerce graduates: 60% marks Eligible candidates can skip Foundation and register directly for Intermediate.
Frequently Asked Questions (FAQs)
What is the CA course structure 2026?
It consists of three levels (Foundation, Intermediate, Final), four Self-Paced Online Modules (SPOM), and a 2-year practical training (articleship).
Do all students need to complete all four SPOM sets?
No. While SET A and B are mandatory for all, SET C and D requirements depend on transition rules for students who passed certain papers under the old scheme.
Is there negative marking in CA exams?
Negative marking (0.25) applies only to Foundation objective papers (3 & 4). Intermediate and Final MCQs currently do not have negative marking.
When are CA exams conducted in 2026?
Foundation and Intermediate are held in January, May/June, and September. Final exams are held in May and November.
Conclusion
The CA course structure 2026 represents a modern, globally aligned framework. With fewer papers and a shorter articleship, the path is more efficient while maintaining high standards.
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