CA Subjects and Syllabus 2026: Foundation, Intermediate & Final Course Structure

The Chartered Accountancy (CA) course continues to be one of the most structured and academically rigorous professional streams in India. With the ICAI New Scheme of Education and Training, fully applicable in 2026, the focus has shifted towards concept clarity, practical integration, and multidisciplinary learning.

If you are searching for CA subjects and syllabus 2026, this blog gives you verified, updated, and exam-oriented details of the Foundation, Intermediate, and Final levels. The content is aligned with ICAI notifications valid for 2026 and structured for students who want clarity on course flow and subject coverage.

Overview of CA Course Structure 2026 (ICAI New Scheme)

Under the ICAI New Scheme, the CA course is divided into three academic levels. A key reform that remains applicable in 2026 is the reduction of papers to 6 in Intermediate and Final, improving depth over volume.

Course Level	Entry Requirement	Number of Papers	Focus Area
CA Foundation	After Class 12	4 Papers	Fundamentals of Accounting & Law
CA Intermediate	After Foundation/Graduation	6 Papers	Core Tax, Audit, and Costing
CA Final	After Practical Training	6 Papers	Advanced Strategy & Integration

CA Foundation Subjects and Syllabus 2026

The CA Foundation syllabus 2026 builds strong fundamentals in accounting, law, mathematics, and economics. This level is mandatory for students entering CA after Class 12.

CA Foundation Subjects 2026

• Paper 1: Accounting

  • Accounting principles, Journal entries, Partnership basics, and Company accounts.

• Paper 2: Business Laws

  • Indian Contract Act, 1872; Sale of Goods Act, 1930; LLP Act, 2008.

• Paper 3: Quantitative Aptitude

  • Business Mathematics, Logical Reasoning, and Statistics.

• Paper 4: Business Economics

  • Theory of demand/supply, Market structures, and Indian economic overview.

Assessment Pattern (2026):

• Papers 1 & 2: Subjective

• Papers 3 & 4: Objective with negative marking

CA Intermediate Subjects and Syllabus 2026 (6-Paper Format)

The CA Intermediate syllabus 2026 is divided into two groups of three papers each, emphasizing application-based learning.

Group	Paper	Subject Name
Group 1	Paper 1	Advanced Accounting
	Paper 2	Corporate and Other Laws
	Paper 3	Taxation (Income Tax & GST)
Group 2	Paper 4	Cost and Management Accounting
	Paper 5	Auditing and Ethics
	Paper 6	Financial Management & Strategic Management

 Important 2026 Update:

• No separate elective papers.

• Case-study-based questions have significantly increased to test practical application.

CA Final Subjects and Syllabus 2026 (Latest ICAI Pattern)

The CA Final syllabus 2026 represents the highest academic level and focuses on advanced application, integration, and real-world case analysis.

Group 1 Subjects – CA Final 2026

• Paper 1: Financial Reporting (Ind AS in-depth, Business combinations)

• Paper 2: Advanced Financial Management (Valuation, Risk management)

• Paper 3: Advanced Auditing, Assurance & Ethics (Forensic audit, Professional ethics)

Group 2 Subjects – CA Final 2026

• Paper 4: Direct Tax Laws & International Taxation (Transfer pricing, DTAA)

• Paper 5: Indirect Tax Laws (GST law and procedures, Customs law)

• Paper 6: Integrated Business Solutions (Multi-Disciplinary Case Study)

Why ICAI New Scheme Matters for CA Syllabus 2026

• Reduced papers, deeper learning: 6 papers instead of 8 allows for specialization.

• Practical Assessment: Shift from rote learning to analytical thinking.

• Global Alignment: Course content is now more in sync with international accounting standards (IFRS/Ind AS).

Frequently Asked Questions (FAQs)

Q1. What is included in the CA subjects and syllabus 2026?

It includes updated subjects for CA Foundation, Intermediate, and Final as per ICAI New Scheme with a 6-paper format for Inter and Final.

Q2. Is the CA syllabus 2026 different from earlier years?

Yes, it follows the ICAI New Scheme with fewer papers, more case studies, and multidisciplinary integration.

Q3. How many papers are there in CA Intermediate 2026?

CA Intermediate 2026 has 6 papers, divided into two groups of three.

Q4. Is Paper 6 compulsory in CA Final 2026?

Yes, Integrated Business Solutions is a compulsory, multi-disciplinary case-study-based paper.

Final Thoughts

Understanding the CA subjects and syllabus 2026 is the first and most critical step in planning your journey. With ICAI’s structured New Scheme, students in 2026 get a more streamlined, concept-driven curriculum focused entirely on academic and professional competence.