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ICAI New Scheme 2026

CA Foundation Comprehensive Program

Master the updated 4-paper syllabus of the Institute of Chartered Accountants of India (ICAI). Specialized coaching for high school and Class 12 commerce students with a strict 40-student batch cap.

Exam Frequency 3 Times a Year (Jan, May/Jun, Sep)
Passing Criteria 40% Individual • 50% Aggregate
Registration Validity Valid for 4 Years
Batch Size Strictly 40 Students
New 2026 Syllabus

The 4 Papers Breakdown (ICAI New Scheme)

The ICAI has removed English (BCR) and BCK to focus purely on rigorous commerce, legal provisions, and economic analytics.

Paper Subject Name Type Marks Duration Negative Marking
Paper 1 Accounting Subjective (Descriptive formats & working notes) 100 Marks 3 Hours (+15 min reading) None
Paper 2 Business Laws (100% Law Focus) Subjective (Case studies, statutory sections, legal drafting) 100 Marks 3 Hours (+15 min reading) None
Paper 3 Quantitative Aptitude (Math 40M, LR 20M, Stats 40M) Objective (OMR Multiple Choice) 100 Marks 2 Hours -0.25 penalty per error
Paper 4 Business Economics (100% Economics) Objective (OMR Multiple Choice) 100 Marks 2 Hours -0.25 penalty per error
Strategic Edge

Overcoming the "Aggregate Hurdle" (200 / 400)

In the CA Foundation examination, scoring 40% in each paper is not enough to pass. If you score exactly 40 in all four papers, your aggregate is only 160 out of 400, resulting in failure. You must score at least 50% across all four papers combined (200 Marks).

At Skylor Institute, we implement our proprietary Score Booster Strategy:

  • Accounting & Law Working Notes: Line-by-line step marking drills to maximize marks in descriptive papers.
  • Math & Stats Shortcut Modules: Calculator speed techniques and logical elimination to score 75+ in Paper 3.
  • Strict Negative Marking Safeguards: Eradicate blind guessing to preserve hard-earned marks in Papers 3 & 4.
Download ICAI Calendar (PDF)
CA Foundation Mentorship at Skylor Institute