CA Foundation Jan 2027 syllabus: all 46 chapters + PDF links
The CA Foundation Jan 2027 syllabus is the one printed in ICAI's August 2024 study material (Reprint August 2025 and onwards): 11 chapters in Accounting, 7 in Business Laws, 18 in Quantitative Aptitude and 10 in Business Economics, 46 in all. Papers 1 and 2 also include the RTP for January 2027, which carries the amendments. Every chapter list below is copied from ICAI's own syllabus pages, with a link to each PDF.
Quick answer: use the August 2024 edition for all four papers, plus the January 2027 RTP for Accounting and Law (ICAI notice, PDF (opens in a new tab)). Do not switch to the new August 2026 edition: ICAI marks it "Relevant for May, 2027 and onwards". The exams are on 3, 5, 7 and 9 January 2027 (ICAI schedule, PDF (opens in a new tab)).
CA Foundation Jan 2027 syllabus: which study material applies
ICAI's notice for the January 2027 exam names one edition for every Foundation paper:
| Paper | Study material for Jan 2027 (ICAI's words) | Chapters |
|---|---|---|
| 1. Accounting (Module 1 and Module 2) | August, 2024 (Reprint August, 2025 and onwards) + RTP for January 2027 | 11 |
| 2. Business Laws | August, 2024 (Reprint August, 2025 and onwards) + RTP for January 2027 | 7 |
| 3. Quantitative Aptitude | August, 2024 (Reprint August, 2025 and onwards) | 18 |
| 4. Business Economics | August, 2024 (Reprint August, 2025 and onwards) | 10 |
Source: BOS study material applicable for January 2027 (PDF) (opens in a new tab). Chapter counts are from the contents page of each paper's study material, linked in the sections below.
So the syllabus for January 2027 is the same set of topics that applied to the May and September 2026 attempts. On ICAI's Foundation study material page (opens in a new tab), this edition sits under "Applicable for May 2026 Exam Onwards".
The trap: ICAI's new edition is for May 2027
ICAI's study material page now shows a second set, "Relevant for May, 2027 and Onwards Examination". It is not the book for January 2027. Its Accounting, Business Laws and Business Economics volumes print "Edition: August, 2026" (Paper 1 initial pages, PDF (opens in a new tab), Paper 2, PDF (opens in a new tab), Paper 4, PDF (opens in a new tab)), and the Quantitative Aptitude cover reads "Relevant for May, 2027 and onward examinations" (Paper 3 initial pages, PDF (opens in a new tab)).
We put the syllabus pages and chapter contents of the two sets side by side: the topics and the chapter list are the same, except that the new Economics book swaps Chapters 5 and 6 (National Income now comes before Business Cycles, as in the syllabus). But a new edition can change examples, illustrations and the law as of a later date, and ICAI's January 2027 notice names only the August 2024 edition. If you search "CA Foundation syllabus PDF" and download the newest file, check its cover before you study from it.
CA Foundation syllabus PDF: where ICAI publishes it
ICAI doesn't issue a separate syllabus booklet for each attempt. The syllabus is printed in the initial pages of each paper's study material, followed by the chapter contents. These are the four files for January 2027:
| Paper | ICAI syllabus and contents (PDF) | Practise it |
|---|---|---|
| 1. Accounting | Module 1 initial pages (opens in a new tab) | Accounting mock tests |
| 2. Business Laws | Initial pages (opens in a new tab) | Business Laws mock tests |
| 3. Quantitative Aptitude | Initial pages (opens in a new tab) | Maths mock tests |
| 4. Business Economics | Initial pages (opens in a new tab) | Economics mock tests |
Each file shows "Edition: August, 2024" and "Reprint: August, 2025". The chapter PDFs themselves are on our CA Foundation study material page and on ICAI's site.
CA Foundation Accounts syllabus Jan 2027 (Paper 1)
Paper 1 is 100 marks, 3 hours, in two modules: chapters 1 to 7 in Module 1 and 8 to 11 in Module 2.
| Chapter | Topic | Module |
|---|---|---|
| 1 | Theoretical Framework | 1 |
| 2 | Accounting Process (journal, subsidiary books, ledger, trial balance, rectification of errors) | 1 |
| 3 | Bank Reconciliation Statement | 1 |
| 4 | Inventories | 1 |
| 5 | Depreciation and Amortisation | 1 |
| 6 | Bills of Exchange and Promissory Notes (including accommodation bills) | 1 |
| 7 | Preparation of Final Accounts of Sole Proprietors | 1 |
| 8 | Financial Statements of Not-for-Profit Organisations | 2 |
| 9 | Accounts from Incomplete Records | 2 |
| 10 | Partnership and LLP Accounts | 2 |
| 11 | Company Accounts | 2 |
Two exclusions are written into ICAI's syllabus, so don't spend time on them:
- Incomplete records: "excluding preparation of accounts based on ratios".
- Company accounts: redemption of preference shares and debentures "excluding purchase and redemption of own debentures and sinking fund method".
Partnership and LLP covers final accounts, admission, retirement and death (with goodwill), and dissolution including piecemeal distribution. Company accounts covers issue, forfeiture and re-issue of shares, redemption, and bonus and right issues (Paper 1 syllabus, PDF (opens in a new tab)).
The Accounting corrigendum you should note
On 25 August 2026, ICAI issued a corrigendum to the printed Paper 1 study material (PDF) (opens in a new tab) (August 2025 reprint). It corrects eight items (solutions, one question and one example) in Chapters 1, 2, 4 and 10: for example, a new profit sharing ratio in Chapter 10 should read 9:5:3, not 9:5:6, and a LIFO example in Chapter 4 now values closing inventory at 49,600. ICAI says the copy on its website already carries the corrections; if you study from a printed book, mark these pages.
CA Foundation Law syllabus Jan 2027 (Paper 2)
Business Laws has seven chapters: the Indian Regulatory Framework, then one Act in each of the other six.
| Chapter | Topic | What ICAI's syllabus covers |
|---|---|---|
| 1 | Indian Regulatory Framework | Major regulatory bodies: Ministry of Finance, MCA, SEBI, RBI, IBBI, Ministry of Law and Justice |
| 2 | The Indian Contract Act, 1872 | Nature of contract, consideration, other essentials, performance, breach, contingent and quasi contracts, indemnity and guarantee, bailment and pledge, agency |
| 3 | The Sale of Goods Act, 1930 | Formation, conditions and warranties, transfer of ownership and delivery, unpaid seller |
| 4 | The Indian Partnership Act, 1932 | Nature of partnership, rights and duties, reconstitution, registration and dissolution |
| 5 | The Limited Liability Partnership Act, 2008 | Nature, features, incorporation, differences with other forms |
| 6 | The Companies Act, 2013 | Features, corporate veil, classes of companies, share capital, incorporation, MOA, AOA, indoor management |
| 7 | The Negotiable Instruments Act, 1881 | Meaning, characteristics, classification, negotiation, presentment, rules of compensation |
ICAI's syllabus adds two notes: if a new law replaces an existing one, the syllabus includes the new provisions from dates the Institute notifies, and specific inclusions or exclusions come through Study Guidelines when needed (Paper 2 syllabus, PDF (opens in a new tab)).
Law amendments for January 2027
The amendments come through the RTP for January 2027, now on ICAI's Foundation RTP page (opens in a new tab) on boslive.icai.org. Its Paper 2 part "Amendments for January 2027 examinations" lists one item, Notification G.S.R. 880(E) of 1 December 2025: a small company's paid-up capital may not exceed ten crore rupees and its turnover one hundred crore rupees (RTP Paper 2, January 2027, PDF (opens in a new tab)). The September 2026 RTP listed the same change (RTP Paper 2, September 2026, PDF (opens in a new tab)). The August 2024 edition still prints the older limits, so learn the new ones.
CA Foundation Maths syllabus Jan 2027 (Paper 3)
Quantitative Aptitude is 100 MCQs in 2 hours, and ICAI's syllabus fixes the split: Business Mathematics 40 marks, Logical Reasoning 20, Statistics 40.
| Part (marks) | Chapters |
|---|---|
| A. Business Mathematics (40) | 1 Ratio and Proportion, Indices, Logarithms · 2 Equations · 3 Linear Inequalities · 4 Mathematics of Finance · 5 Permutations and Combinations · 6 Sequence and Series · 7 Sets, Relations and Functions, Basics of Limits and Continuity · 8 Basic applications of Differential and Integral Calculus |
| B. Logical Reasoning (20) | 9 Number Series, Coding and Decoding and Odd Man Out · 10 Direction Tests · 11 Seating Arrangements · 12 Blood Relations |
| C. Statistics (40) | 13 Statistical Description of Data (with Sampling) · 14 Central Tendency and Dispersion · 15 Probability · 16 Theoretical Distributions · 17 Correlation and Regression · 18 Index Numbers |
Points from ICAI's wording worth knowing (Paper 3 syllabus, PDF (opens in a new tab)):
- Calculus is "excluding the trigonometric applications".
- Mathematics of Finance is the longest list: simple and compound interest, depreciation, effective rate, present and future value, NPV, perpetuity, annuities, sinking funds, bond valuation, EMI, and nominal, effective and CAGR returns.
- Index Numbers includes BSE SENSEX and NSE.
- Theoretical Distributions asks for basic applications of the Binomial, Poisson and Normal distributions.
How many questions each chapter actually got in ICAI's 2026 papers is in our CA Foundation Jan 2027 Maths mock test post.
CA Foundation Economics syllabus Jan 2027 (Paper 4)
Business Economics is 100 MCQs in 2 hours across ten chapters.
| Chapter | Topic |
|---|---|
| 1 | Nature and Scope of Business Economics (including basic problems of an economy and the price mechanism) |
| 2 | Theory of Demand and Supply (elasticity, indifference curves, supply, market equilibrium) |
| 3 | Theory of Production and Cost |
| 4 | Price Determination in Different Markets (perfect competition, monopoly, monopolistic competition, game theory for oligopoly) |
| 5 | Business Cycles |
| 6 | Determination of National Income (measurement; Keynes' two, three and four sector models) |
| 7 | Public Finance (fiscal functions, market failure, budget making, fiscal policy) |
| 8 | Money Market (money demand and supply, cryptocurrency and new terms, monetary policy) |
| 9 | International Trade (theories including Krugman, trade policy, negotiations, exchange rates, FDI) |
| 10 | Indian Economy (before 1950, 1950 to 1991, and 1991 onwards) |
Source: Paper 4 syllabus and contents, PDF (opens in a new tab). Note that the study material's chapter order (Business Cycles at 5, National Income at 6) differs from the syllabus list, which puts National Income before Business Cycles; the topics are the same. The August 2026 book for May 2027 follows the syllabus order, so if a friend's chapter numbers differ from yours, check the edition. ICAI's question count per chapter has been steady; see our CA Foundation Jan 2027 Economics mock test.
How to use the syllabus in the weeks left
The exams start on 3 January 2027; exam forms run from 3 November to 16 November 2026 without late fee (ICAI schedule, PDF (opens in a new tab)). A syllabus is only useful as a checklist:
- Print the four tables above and tick each chapter when you have solved its "Test Your Knowledge" questions, not when you have read it.
- Rank them by marks. Company accounts, the Contract Act, Mathematics of Finance, and price determination and national income carry the most; the counts are in our CA Foundation Jan 2027 chapter wise weightage.
- Fix the two Accounting exclusions and the corrigendum in your notes now, so you don't learn a method or a figure ICAI has dropped.
- Keep a page for Law amendments and copy in the January 2027 RTP's list: for Business Laws it is the small company limits.
- Close the syllabus with full papers. From late November, write full CA mock tests in exam time; our CA Foundation Jan 2027 mock test plan dates every one of them.
Frequently asked questions
Is the CA Foundation syllabus for Jan 2027 the same as Sep 2026?
Yes. ICAI names the August 2024 edition (Reprint August 2025 and onwards) for January 2027, the same edition listed as "Applicable for May 2026 Exam Onwards". Only the amendments, through the January 2027 RTP, can add something for Accounting and Law.
Should I use the August 2026 study material for CA Foundation Jan 2027?
No. ICAI marks that set "Relevant for May, 2027 and onwards", and its January 2027 notice names the August 2024 edition (ICAI notice, PDF (opens in a new tab)).
How many chapters are there in CA Foundation?
Forty-six in the August 2024 edition: 11 in Accounting, 7 in Business Laws, 18 in Quantitative Aptitude and 10 in Business Economics, as listed in each paper's contents pages.
Where can I download the CA Foundation Jan 2027 syllabus PDF?
From ICAI's own files: the initial pages of each paper's study material print the syllabus. All four links are in the table under "CA Foundation syllabus PDF" above.
What is the marks split in the CA Foundation Maths syllabus?
ICAI fixes it: Business Mathematics 40, Logical Reasoning 20 and Statistics 40, out of 100 MCQs.
Turn the syllabus into marks
A finished syllabus is not the same as a passing score. ICAI's free MTPs, RTPs and past papers are on our CA Foundation free resources page.
When you are ready to test the whole syllabus, our CA Foundation test series for January 2027 has brand-new full-syllabus papers for all four subjects, set at the real ICAI exam standard, with every chapter covered across the mocks. You write by hand, upload one PDF and get your checked copy within 24 hours, with ICAI-style step-wise marks and the reason for every mark cut. Every level's CA test series is on our CA mock tests home page.