CA Foundation 2026 Exam Pattern: Questions, Marks, Duration & Negative Marking
CA Foundation 2026 exam pattern — number of questions, marks per question, duration, negative marking scheme, section-wise split, and tips to maximise your score within the time limit.
Reviewed by: StudyRoadmap Editorial · Last verified: 2026-04-24
CA Foundation 2026 exam pattern
The CA Foundation examination consists of four papers, each of 100 marks, with a duration of 3 hours per paper. Paper 1 is Principles and Practice of Accounting; Paper 2 is Business Laws and Business Correspondence; Paper 3 is Mathematics, Logical Reasoning, and Statistics; Paper 4 is Economics and Business and Commercial Knowledge. The exam is conducted in offline (pen-and-paper) mode. There is a negative marking of 0.25 marks for each wrong answer in the objective-type questions. Candidates must obtain a minimum of 40% marks in each paper and 50% aggregate across all papers to pass.
Subjects in this exam
- Accounting: 15 topics
- Economics: 10 topics
- Mathematics: 15 topics
- English: 8 topics