ICAI New Course Study Material for September/November 2026  Onwards | Changes in Comparison with Old Course
Jun 27, 2023
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ICAI New Course Study Material for September/November 2026 Onwards | Changes in Comparison with Old Course


In India, the CA is the most demanding and rewarding job without a second thought. As the September/November 2026 exams approach, aspiring CAs must gather the best study materials. CAtestseries.org also provides you with the best free study material for FoundationIntermediate, and finals on its official website. Precise handwritten notes, Chapter-wise notes,  RTPs, MTPs, and one-to-one mentorship are also provided.  

Recently, ICAI has updated the syllabus. This comprehensive guide will provide detailed information on the CA study materials. Students can also order the new ICAI material from the ICAI Official website. If Students want to download, they can download for free in PDF Format.

Organization

Institute of Chartered Accountants of India

Releasing Date

TBA

Applicable

September/November 2026 Attempt Onwards

Releasing Authority

Board of Studies, ICAI

Exams

CA Foundation, CA Intermediate, and CA Final

Exam Pattern

Subject + Objective

Number of Exams in CA Foundation

4

Number of Exams in CA Inter

6

Number of Exams in CA Final

6

The table provides step-by-step details of the CA Examinations.

CA Foundation New Study Material for September/November 2026 onwards (Pdf Format)

The CA Foundation is an introductory exam for the Chartered Accountant profession, followed by the Intermediate and the Final. The CA Foundation consists of 4 papers. The updated study material is provided below.

 CA Foundation New Course Subjects

Study Material

Paper 1

Principles and Practice of Accounting

Click here

Paper 2

Business Laws

Click here

Paper 3

Business Mathematics and Logical Reasoning & Statistics

Click here

Paper 4

Business Economics

Click here

Changes Made in the New Study Material
Business Law

The Business Correspondence and Reporting part is removed from the Law paper.

Business Economics

The Business and Commercial Knowledge part is removed from the Economics paper.

The links for each paper, provided in the table, are downloadable. It also shows the changes made in the new study material.

CA Intermediate New Study Material for September/November 2026 onwards (Pdf Format)

CA Intermediate is the second stage of the CA examination, after the Foundation. The syllabus is immense, and there are many new topics for which students still need to learn.

CA Intermediate New Course Subjects

Study Material

Paper 1

Advanced Accounting

Download

Paper 2

Corporate Laws

Download

Paper 3

Cost and Management Accounting

Download

Paper 4

Taxation

Section A- Download

Section B- Download

Paper 5

Auditing and Code of Ethics

Download

Paper 6

Financial Management

Download

Strategic Management

Download

Changes made in the CA Intermediate New Study Material

Auditing and Code of Ethics

The Code of Ethics part is completely new for the CA Intermediate students.

 The table shows the updated syllabus for Intermediate and also provides the links to download the study material.

Study material for Self-Paced modules

The self-paced modules are structured learning units that allow candidates to study at their own pace without any fixed schedule.

Self-Paced  New Course Subjects

Study Material

Set A

Economic Laws [Compulsory Online Module]

Download

Set B

Strategic Cost Management and Performance Evaluation [Compulsory Online Module)

Download

Set C

Risk management

Download

 

Sustainable Development and Sustainability Reporting

Download

 

Government Accounting and Public Finance

Download

 

The Insolvency and Bankruptcy Code, 2016

Download

 

International Taxation

Download

 

Arbitration and Conciliation Act, 1996

Download

 

Forensic Accounting

Download

 

Financial Services and Capital Markets

Download

 

Valuation

Download

 

Forex and Treasury Management

Download

Set D

Constitution of India

Download

 

Psychology & Philosophy

Download

 

Entrepreneurship & Start-ups Ecosystem

Download

 

Digital Ecosystem and Controls

Download

Under SET-C and SET-D, candidates are obligated to select an optional exam. The candidates always ask questions such as:

  • Which Optional Subject to Choose in Set C for Self-Paced Exam?
  • Which Optional Subject to Choose in Set D for Self-Paced Exam?

The exams that can be taken at your own pace will consist of objective-based questions, while the regular multiple-choice and case scenario-based questions will be included in the question paper. So you are advised to choose an exam that is their strength.

CA Final New Study Material for September/November 2026 onwards (Pdf Format)

CA Final is the final obstacle to your goal. To clear this obstacle, you must prepare well. Follow the well-structured schedule and stay consistent. The study material for CA Finals is provided below.

 CA Final New Course Subjects

Study Material

Paper 1

Financial Reporting

Download

Paper 2

Advanced Financial Management (AFM)

Download

Paper 3

Advanced Auditing and Professional Ethics

Download

Paper 4

Multi-disciplinary case study with Strategic Management

Download

Paper 5

Direct Tax Laws and International Taxation

Download

Paper 6

Indirect Tax Laws

Download

Changes made in the CA Final New Study Material

Advanced Financial Management (AFM)

Some topics have been added – In derivatives, certain new topics have been introduced. 

Success in ICAI exams requires thoroughly studying the ICAI Study Material. The objective-based questions covers 30% of the entire syllabus. Students should focus on OTQs by at least devoting 25-30% time of their study schedule to enhance speed and familiarity with the new question patterns. To boost the preparation, candidates must practice questions for each chapter.

How to Download the ICAI New Course Material Directly from the ICAI Website

  1. Head to the ICAI.ORG website or download the ICAI Mobile App.
  2. Hover over the student option in the menu bar.
  3. Click on BOS Portal.
  4. Next, click the BOS Knowledge Portal.
  5. Now, the Final Step: click on the Study Material and select the course.

Preparation Tips Using the New Study Material

Effective Study Strategies

  1. Understand the Syllabus: Begin by thoroughly understanding the updated syllabus and focus on the key changes in the new study material.
  2. Create a Study Plan: Develop a realistic and flexible study plan that allocates sufficient time to each subject, ensuring comprehensive coverage.
  3. Use Multiple Resources: Supplement the ICAI study material with reference books, online courses, and practice papers.

Time Management Tips

  1. Set Clear Goals: Establish daily, weekly, and monthly study goals to keep track of your progress.
  2. Prioritize Difficult Subjects: Spend more time on subjects you find challenging and ensure consistent revision.
  3. Take Regular Breaks: Avoid burnout by taking regular breaks during study sessions to stay refreshed and focused.

Importance of Practice and Revision

  1. Solve Past Papers: Regularly practice with past examination papers to familiarize yourself with the exam pattern and improve time management.
  2. Regular Revision: Schedule regular revision sessions to reinforce your understanding and retain important concepts. 

Frequently Asked Questions

Clear & concise answers to common queries for this subject.

You can download the new study material from the official ICAI website under the Board of Studies (BOS) section. Links to the study materials for each course (Foundation, Intermediate, and Final) are provided in the respective sections above.

To best utilize the updated study material, create a structured study plan, focus on understanding key concepts, supplement your study with additional resources, and regularly practice with past papers and revision.

ICAI periodically updates its study material to reflect the latest industry standards, regulatory changes, and to incorporate feedback from educators and students. It is important to stay updated by regularly visiting the ICAI website.

Yes, Students are strongly advised to prepare from the latest ICAI study material applicable for May 2026, as exam questions are based on updated modules, amendments, and case scenarios structured by ICAI.

Yes, Students can order printed copies through the ICAI Self-Service Portal after registration. Digital PDF versions are also available free of cost.

Yes, digital PDFs are the same as printed modules. Many students prefer the digital format because it is searchable, easy to carry, and updated instantly whenever ICAI issues amendments.

In the new course, more attention is paid to cases for a detailed study, practical applications, the removal of duplicate content in the syllabus, and there is a competency-based assessment, mostly at the Final level, but also at the CA Foundation and Intermediate levels.

Students who are registered under the old scheme will, most probably, have to switch to the new scheme in accordance with instructions from the Institute of Chartered Accountants of India.

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CA Test Series Team
CA Test Series Team
Expert Faculty & Academic Team

Curated by senior CA professionals and expert faculty members at CA Test Series to guide students with accurate exam updates, chapter weightage, and proven study techniques.