ICAI New Course Study Material for May 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 May 2026 exams approach, aspiring CAs must gather the best study materials. CAtestseries.org also provides you with the best free study material for Foundation, Intermediate, 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 | |
Releasing Date | TBA |
Applicable | May 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 May 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 | |
Paper 2 | Business Laws | |
Paper 3 | Business Mathematics and Logical Reasoning & Statistics | |
Paper 4 | Business Economics | |
| 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 May 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 | |
Paper 2 | Corporate Laws | |
Paper 3 | Cost and Management Accounting | |
Paper 4 | Taxation | Section A- Download |
Section B- Download | ||
Paper 5 | Auditing and Code of Ethics | |
Paper 6 | Financial Management | |
Strategic Management | ||
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] | |
Set B | Strategic Cost Management and Performance Evaluation [Compulsory Online Module) | |
Set C | Risk management | |
| Sustainable Development and Sustainability Reporting | |
| Government Accounting and Public Finance | |
| The Insolvency and Bankruptcy Code, 2016 | |
| International Taxation | |
| Arbitration and Conciliation Act, 1996 | |
| Forensic Accounting | |
| Financial Services and Capital Markets | |
| Valuation | |
| Forex and Treasury Management | |
Set D | Constitution of India | |
| Psychology & Philosophy | |
| Entrepreneurship & Start-ups Ecosystem | |
| Digital Ecosystem and Controls | |
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 May 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 | |
Paper 2 | Advanced Financial Management (AFM) | |
Paper 3 | Advanced Auditing and Professional Ethics | |
Paper 4 | Multi-disciplinary case study with Strategic Management | |
Paper 5 | Direct Tax Laws and International Taxation | |
Paper 6 | Indirect Tax Laws | |
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
- Head to the ICAI.ORG website or download the ICAI Mobile App.
- Hover over the student option in the menu bar.
- Click on BOS Portal.
- Next, click the BOS Knowledge Portal.
- Now, the Final Step: click on the Study Material and select the course.
Preparation Tips Using the New Study Material
Effective Study Strategies
- Understand the Syllabus: Begin by thoroughly understanding the updated syllabus and focus on the key changes in the new study material.
- Create a Study Plan: Develop a realistic and flexible study plan that allocates sufficient time to each subject, ensuring comprehensive coverage.
- Use Multiple Resources: Supplement the ICAI study material with reference books, online courses, and practice papers.
Time Management Tips
- Set Clear Goals: Establish daily, weekly, and monthly study goals to keep track of your progress.
- Prioritize Difficult Subjects: Spend more time on subjects you find challenging and ensure consistent revision.
- Take Regular Breaks: Avoid burnout by taking regular breaks during study sessions to stay refreshed and focused.
Importance of Practice and Revision
- Solve Past Papers: Regularly practice with past examination papers to familiarize yourself with the exam pattern and improve time management.
- Regular Revision: Schedule regular revision sessions to reinforce your understanding and retain important concepts.
