23rd February, 2026
Competitive Exams
Bhagya Achievers
Latest CA, CS & CMA Syllabus, Exam Pattern, and Passing Criteria Explained
Table of Contents
If you are planning to pursue professional courses like CA, CS, or CMA, one of the biggest mistakes you can make is starting preparation without fully understanding the syllabus structure, exam format, and passing rules.
Many students study hard – but not strategically.
In this detailed guide, we break down the latest structure of:
-
Chartered Accountancy (CA)
-
Company Secretary (CS)
-
Cost and Management Accountancy (CMA)
Let’s understand each course clearly.
Latest Chartered Accountancy (CA) Syllabus, Exam Pattern & Passing Criteria - 2026
The CA course is conducted by the Institute of Chartered Accountants of India (ICAI). Under the latest scheme, the course has three levels.
- CA Foundation
- CA Intermediate
- CA Final
ICAI CA Foundation – Syllabus & Exam Pattern
|
Subjects Name |
Link |
|
Accounting |
|
|
Business Laws |
|
|
Quantitative Aptitude |
|
|
Business Economics |
ICAI CA Foundation: Exam Pattern 2026
|
Paper |
Subject |
Marks |
Question Type |
Duration |
Negative Marking |
|
Paper 1 |
Principles & Practice of Accounting |
100 |
Subjective |
3 Hours |
❌ No |
|
Paper 2 |
Business Laws & Business Correspondence & Reporting (BCR) |
100 |
Subjective |
3 Hours |
❌ No |
|
Paper 3 |
Business Mathematics, Logical Reasoning & Statistics |
100 |
Objective (MCQs) |
2 Hours |
✔ Yes (0.25) |
|
Paper 4 |
Business Economics & Business & Commercial Knowledge |
100 |
Objective (MCQs) |
2 Hours |
✔ Yes (0.25) |
ICAI CA Foundation Latest Passing Criteria
|
Criteria |
Requirement |
|
Minimum Marks in Each Paper |
40% (40 out of 100) |
|
Minimum Aggregate Marks |
50% (200 out of 400) |
|
Total Papers |
4 |
|
Result Declaration |
Pass / Fail based on above criteria |
|
Negative Marking Impact |
Only affects Papers 3 & 4 |
CA Intermediate – Syllabus & Exam Pattern
|
Groups |
Subjects |
Link |
|
Group 1 |
Paper 1: Advanced Accounting |
|
|
Paper 2: Corporate and Other laws |
||
|
Paper 3: Taxation |
||
|
Group 2 |
Paper 4: Cost and Management Accounting |
|
|
Paper 5: Auditing and Ethics |
||
|
Paper 6: FM & SM |
ICAI CA Intermediate Latest Exam Pattern
|
CA Intermediate Papers |
Marks for Subjective Questions |
Marks for Objective Questions |
Total Marks |
Time Duration |
|
Paper 1 – Advanced Accounting |
70 |
30 |
100 |
3 Hours |
|
Paper 2 – Corporate & Other Laws |
70 |
30 |
100 |
3 Hours |
|
Paper 3 – Cost & Management Accounting |
70 |
30 |
100 |
3 Hours |
|
Paper 4 – Taxation |
70 |
30 |
100 |
3 Hours |
|
Paper 5 – Auditing & Ethics |
70 |
30 |
100 |
3 Hours |
|
Paper 6 – Financial Management (FM) |
35 |
15 |
100 |
3 Hours |
|
Paper 6 – Strategic Management (SM) |
35 |
15 |
CA Inter Passing Criteria 2026
|
Category |
Passing Requirement |
|
Single Group |
40% in each paper + 50% aggregate |
|
Both Groups |
40% in each paper + 50% overall |
|
Exemption |
60+ in any paper |
CA Final – Syllabus & Exam Pattern
|
Groups |
Subjects |
Link |
|
Group 1 |
Paper 1: Financial Reporting |
|
|
Paper 2: Advanced Financial Management |
||
|
Paper 3: Advanced Auditing, Assurance and Professional Ethics |
||
|
Group 2 |
Paper 4: Direct Tax Laws & International Taxation |
|
|
Paper 5: Indirect Tax Laws |
||
|
Paper 6: Integrated Business Solution |
CA Final Exam Pattern 2026
|
Group |
Paper |
Subject |
Duration |
Marks Per Paper |
Total Marks |
|
Group 1 |
Paper 1 |
Financial Reporting |
3 hours |
100 |
300 |
|
Paper 2 |
Advanced Financial Management |
3 hours |
100 |
||
|
Paper 3 |
Advanced Auditing, Assurance and professional ethics |
3 hours |
100 |
||
|
Group II |
Paper 4 |
Direct Tax Laws and International Taxation |
3 hours |
100 |
300 |
|
Paper 5 |
Indirect Tax Laws |
3 hours |
100 |
||
|
Paper 6 |
Integrated Business Laws |
3 hours |
100 |
||
|
Total (both groups) |
600 |
||||
CA Final Passing Criteria 2026
|
Category |
Rule / Requirement |
|
Minimum marks in each paper |
40% (40 out of 100) |
|
Minimum aggregate to pass one group |
50% of total group marks (150 / 300) |
|
Minimum aggregate to pass both groups together |
50% of total marks (300 / 600) |
|
Total marks – One Group |
300 marks |
|
Total marks – Both Groups |
600 marks |
Get free notes for all CA courses – Download Now
CS Latest Syllabus, Exam Pattern & Passing Criteria – 2026
The CS course is conducted by the Institute of Company Secretaries of India (ICSI). It has three levels:
- CSEET
- CS Executive
- CS Professional
CSEET – Syllabus & Exam Pattern
|
Subjects |
Links |
|
Paper 1: Business Communication |
|
|
Paper 2: Fundamentals of Accounting |
|
|
Paper 3: Economic and Business Environment |
|
|
Paper 4: Business Law and Management |
CSEET Exam Pattern
|
Subjects |
Maximum Marks |
Pattern and time |
|
Business Communication |
100 |
Subjective (3 hours) |
|
Fundamentals of Accounting |
100 |
Subjective (3 hours) |
|
Economic and Business Environment |
100 |
Subjective (3 hours) |
|
Business Laws and Management Business Laws -60 Marks Business Management - 40 Marks |
100 |
OMR Based (2 hours) |
CSEET Passing Criteria
|
Particulars |
Requirement |
|
Mode of passing |
One sitting only |
|
Minimum marks in each paper |
40% |
|
Minimum aggregate marks (all papers combined) |
50% |
|
Exemption / Carry forward of marks |
Not allowed |
|
Overall passing rule |
Must clear all papers together in one attempt |
CS Executive – Syllabus & Exam Pattern
|
Subjects |
Links |
|
Group 1 |
|
|
Paper 1: Jurisprudence, Interpretation & General Laws |
|
|
Paper 2: Company Law & Practice |
|
|
Paper 3: Setting up of Business, Industrial & Labour Laws |
|
|
Paper 4: Corporate Accounting & Financial Management |
|
|
Group 2 |
|
|
Paper 5: Capital market & Securities Laws |
|
|
Paper 6: Economic, Commercial & Intellectual Property Laws |
|
|
Paper 7: Tax Laws and Practice |
|
CS Executive Exam Pattern
|
Group |
Paper No. |
Paper Type |
Subject / Papers |
|
Group 1 |
1 |
100% Descriptive |
Jurisprudence, Interpretation & General Laws (100 Marks) |
|
2 |
20% Objective + 80% Descriptive |
Company Law & Practice |
|
|
3 |
20% Objective + 80% Descriptive |
Setting Up of Business, Industrial & Labour Laws |
|
|
4 |
100% Descriptive |
Corporate Accounting & Financial Management |
|
|
Group 2 |
5 |
100% Descriptive |
Capital Market & Securities Laws |
|
6 |
20% Objective + 80% Descriptive |
Economic, Commercial & Intellectual Property Laws |
|
|
7 |
20% Objective + 80% Descriptive |
Tax Laws & Practice |
CS Executive Passing Criteria 2026
|
Criteria |
Requirement |
|
Passing marks in each subject |
40% |
|
Overall aggregate |
50% |
CS Professional – Syllabus & Exam Pattern
|
Subjects |
Links |
|
Group 1 |
|
|
Paper 1: Environmental, Social and Governance (ESG) |
|
|
Paper 2: Drafting, Pleadings & Appearances |
|
|
Paper 3: Compliance Management, Audit & Due Diligence |
|
|
Group 2 |
|
|
Paper 5: Strategic Management & Corporate Finance |
|
|
Paper 6: Corporate Restructuring, Valuation, & Insolvency Corrigendum |
|
Paper 4: Elective 1
|
Paper 4.1: CSR & Social Governance |
|
|
Paper 4.2: Internal & Forensic Audit |
|
|
Paper 4.3: Intellectual Property Rights |
|
|
Paper 4.4: Artificial Intelligence, Data Analytics and Cyber Security – Laws & Practice |
|
|
Paper 4.5: Advanced Direct Tax Laws & practice |
|
|
Paper 4.6: IFSCA – Regulations, Listing and Compliance |
Paper 7: Elective 2
|
Paper 7.1: Arbitration, Mediation & Conciliation |
|
|
Paper 7.2: Goods & Service Tax (GST) & Corporate Tax Planning |
|
|
Paper 7.3: Labour Laws & Practice |
|
|
Paper 7.4: Banking & Insurance – Laws & Practice |
|
|
Paper 7.5: Insolvency and Bankruptcy – Law & Practice |
CS Professional Exam Pattern 2026 (New Syllabus – ICSI)
|
Particulars |
Details |
|
Conducting Body |
Institute of Company Secretaries of India (ICSI) |
|
Exam Mode |
Offline (Pen & Paper Based) |
|
Total Papers |
7 Papers (5 Compulsory + 2 Elective) |
|
Total Groups |
2 Groups |
|
Marks per Paper |
100 Marks |
|
Total Marks |
700 Marks |
|
Duration per Paper |
3 Hours |
|
Question Type |
Descriptive |
|
Open Book Papers |
1. Multidisciplinary Case Studies |
|
Negative Marking |
❌ No Negative Marking |
CS Professional Passing Criteria 2026
|
Criteria |
Requirement |
|
Passing marks in each subject |
40% |
|
Overall aggregate |
50% |
Prepare smarter with free CS notes for every course – Get Notes
CMA Latest Syllabus, Exam Pattern & Passing Criteria – 2026
The CMA course is conducted by the Institute of Cost Accountants of India (ICMAI). It has three levels:
- CMA Foundation
- CMA Intermediate
- CMA Final
CMA Foundation
|
Subjects |
Link |
|
Paper 1: Fundamentals of Business Laws and Business Communication |
|
|
Paper 2: Fundamental of Financial and Cost accounting |
|
|
Paper 3: Fundamentals of Business Mathematics and Statistics |
|
|
Paper 4: Fundamentals of Business Economic and Management |
CMA Foundation Exam Pattern 2026
|
Paper |
Subject |
Marks |
Type |
Duration |
Negative Marking |
|
Paper 1 |
Fundamentals of Business Laws & Business Communication |
100 |
Objective (MCQs) |
2 Hours |
❌ No |
|
Paper 2 |
Fundamentals of Financial & Cost Accounting |
100 |
Objective (MCQs) |
2 Hours |
❌ No |
|
Paper 3 |
Fundamentals of Business Mathematics & Statistics |
100 |
Objective (MCQs) |
2 Hours |
❌ No |
|
Paper 4 |
Fundamentals of Business Economics & Management |
100 |
Objective (MCQs) |
2 Hours |
❌ No |
CMA Foundation Passing Criteria 2026
|
Criteria |
Requirement |
|
Passing marks in each subject |
40% |
|
Overall aggregate |
50% |
CMA Intermediate – Syllabus & Exam Pattern
|
Subject Name |
Links |
|
Group 1 |
|
|
Paper 5: Business Laws and Ethics |
|
|
Paper 6: Financial Accounting |
|
|
Paper 7: Direct and Indirect Taxation |
|
|
Paper 8: Cost Accounting |
|
|
Group 2 |
|
|
Paper 9: Operations management and Strategic Management |
|
|
Paper 10: Corporate Accounting and Auditing |
|
|
Paper 11: Financial Management and Business Data Analytics |
|
|
Paper 12: Management Accounting |
|
CMA Intermediate Exam Pattern 2026
|
Particulars |
Details |
|
Exam Mode |
Offline Centre-Based Test |
|
Question Type |
Subjective |
|
Marks per Subject |
100 |
|
Duration per Paper |
3 Hours |
|
Number of Groups |
2 |
|
Papers in Each Group |
4 |
CMA Inter Passing Criteria 2026
|
Criteria |
Requirement |
|
Passing marks in each subject |
40% |
|
Overall aggregate |
50% |
CMA Final – Syllabus & Exam Pattern
|
Subject Name |
Links |
|
Group 3 |
|
|
Paper 13: Corporate and Economic Laws |
|
|
Paper 14: Strategic Financial Management |
|
|
Paper 15: Direct Tax Laws and International Taxation |
|
|
Paper 16: Strategic Cost Management |
|
|
Group 4 |
|
|
Paper 17: Cost and Management Audit |
|
|
Paper 18: Corporate Financial Reporting |
|
|
Paper 19: Indirect Tax Laws and Practice |
|
|
Paper 20A: Strategic Performance Management and Business Evaluation |
|
|
Paper 20B: Risk Management in Banking and Insurance |
|
|
Paper 20C: Entrepreneurship and Start-up |
|
CMA Final Exam Pattern 2026
|
Particulars |
Details |
|
Exam Mode |
Offline Centre-Based Test |
|
Question Type |
Subjective |
|
Marks per Subject |
100 |
|
Duration per Paper |
3 Hours |
|
Number of Groups |
2 |
|
Papers in Each Group |
4 |
CMA Final Passing Criteria 2026
|
Criteria |
Requirement |
|
Passing marks in each subject |
40% |
|
Overall aggregate |
50% |
Get free CMA notes for all courses – Foundation, Intermediate & Final – Download Now
Final Words: Practice, Plan, Succeed
By understanding the exam pattern and passing criteria, and practicing according to the latest syllabus and real exam format, your chances of success increase. Join Bhagya Achievers, where every student’s goals truly matter, turn your preparation into results.
FAQs
Ques: What are the minimum passing criteria for CA, CS, and CMA 2026?
Ans: In order to pass the CA, CS, CMA exam, students need 40% marks per subject and 50% aggregate to pass.
Ques: Are CS Professional electives open book?
Ans: yes, all electives and Multidisciplinary Case Studies in CS Professional are open book, allowing students to refer to study material during exams while focusing on application and analysis.
Ques: Can I pass CA, CS, or CMA with self- study?
Ans: Yes, but combining self-study along with structured guidance, mock tests, and mentorship increase success chances
Ques: How many attempts are allowed for these exams?
Ans: There is no fixed limit on attempts for CA, CS, or CMA. However, strategic preparation and guidance can help students pass in fewer attempts.
Ques: Which test series is best for all three Courses CA, CS, and CMA?
Ans: The best test series for CA, CS, and CMA is Bhagya Achievers, offering real exam pattern mocks, expert solutions, and mentorship to boost preparation and result.
Also Check:
- Essential Skills Needed to Succeed as a CA, CS, or CMA Professional
- How to Prepare Effectively for CA, CS, and CMA Exams – Proven Study Strategies
- Salary Trends and Earning Potential of CA, CS, and CMA in India
- Global Career Scope for CA, CS, and CMA Professionals – Countries, Roles & Demand
- Expert Tips & Mentorship Strategies to Ace CA Foundation, Inter & Final – Bhagya Achievers
- Advanced CMA Study Strategy: Using Community Notes, Revision Cycles & Mentor Feedback
- How Bhagya Achievers Helps Students Crack CA Inter & Final in 2026?
- Why Every CS Executive Aspirant Needs Mentoring for Success?
- Community Notes That Helped Students Crack CS in the First Attempt
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