ICAI New Course Study Material for January 2026 Onwards | Changes in Comparison with Old Course
Introduction
CA is one of the most challenging yet rewarding career path. As the January 2026 exams approach, aspiring CAs must gather the best study materials. This comprehensive guide will provide detailed information on the CA study materials.
Students can order the new ICAI material also from the ICAI Official website. If Students want to download, they can download free of cost also in PDF Format.
| Organization | Institute of Chartered Accountants of India |
| Releasing Date | TBA |
| Applicable | January 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 |
CA Foundation New Study Material for January 2026 onwards (Pdf Format)
| CA Foundation New Course Subjects | Study Material | |
| Paper 1 | Principles and Practice of Accounting | Click here |
| Paper 2 | Business Laws | |
| Paper 3 | Business Mathematics and Logical Reasoning & Statistics | |
| Paper 4 | Business Economics |
Changes done in CA Foundation New Study Material
| Business Laws | Business Correspondence and Reporting part is removed in Law paper. |
| Business Economics | Business and Commercial Knowledge part is removed from Economics Paper. |
CA Intermediate New Study Material for January 2026 onwards (Pdf Format)
| 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 done in CA Intermediate New Study Material
| Auditing and Code of Ethics | Code of ethics part is completely new for CA Inter Students. |
Study material of Self-Paced modules
| 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 |
| Integrated and Sustainability Reporting | Download | |
| Government Accounting and Public finance | Download | |
| Introduction to Digital Ecosystem and Transformation | Download | |
| International Taxation | Download | |
| Arbitration, Mediation and Conciliation | Download | |
| Forensic Audit | Download | |
| Financial Services and Capital Markets | Download | |
| Valuation | Download | |
| Forex and Treasury Management | Download | |
| Set D | Constitution of India | Download |
| Psychology (including self-awareness) | Download | |
| Entrepreneurship (to include MSMEs & Start ups ) | Download | |
| Communication (to include Advocacy) | Download | |
| Philosophy | Download |
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 ones 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.
CA Final New Study Material for January 2026 onwards (Pdf Format)
| 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 done in CA Final New Study Material
| Advanced Financial Management (AFM) | Some topics are added – In derivatives certain new topics are added. |
To succeed in ICAI exams, its crucial to thoroughly study the ICAI Study Material at least two to three times before the exams. The objective-based 30% portion of the exams demands careful attention. Students should devote 20% of their time to objective questions to enhance speed and familiarity with the new question patterns. Additionally, students should attempt the questions provided at the end of each chapter in the ICAI Study Material.
How to Download ICAI New Course Material Directly from 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 on Visit to BOS Knowledge Portal.
- Finally, click on Study Material and select the appropriate 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.Is ICAI New Course Material Sufficient?
