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CA STUDY NOTES
Board of Studies (Academic) The Institute of Chartered Accountants of India
BOS STUDY MATERIAL APPLICABLE FOR
FOUNDATION AND INTERMEDIATE COURSE, SEPTEMBER 2026 EXAMINATION
Foundation Course – BoS Study Material applicable for September 2026 Examination
Subjects | Edition Month & Year |
Paper 1: Accounting (Module 1 and Module 2) | August, 2024 (Reprint August, 2025 and onwards) |
Paper 2: Business Laws | August, 2024 (Reprint August, 2025 and onwards) + RTP for September 2026 |
Paper 3: Quantitative Aptitude | August, 2024 (Reprint August, 2025 and onwards) |
Paper 4: Business Economics | August, 2024 (Reprint August, 2025 and onwards) |
Intermediate Course – BoS Material applicable for September 2026 Examination
Subjects | Edition Month & Year |
Paper-1: Advanced Accounting (Module 1, Module 2, Module 3) | July, 2024 (Reprint August, 2025 and onwards)+ RTP for September 2026 |
Paper-2: Corporate and Other Laws (Module 1, Module 2, Module 3) | July, 2024 (Reprint August, 2025 and onwards)+ RTP for September 2026 |
Paper-3: Taxation: Section A – Income-tax Law (Module 1 and Module 2) | July, 2025 + RTP for September 2026 + Statutory Update for September 2026 |
Paper-3: Taxation: Section B – Goods and Services Tax (Module 1 and Module 2) | July, 2025 + RTP for September 2026 + Statutory Update for September 2026 |
Paper-4: Cost and Management Accounting (Module 1 and Module 2) | July, 2024 (Reprint August, 2025 and onwards)+ RTP for September 2026 |
Paper-5: Auditing and Ethics (Module 1 and Module 2) | July, 2024 (Reprint August, 2025 and onwards)+ RTP for September 2026 |
Paper-6A: Financial Management (Module 1 and Module 2) | July, 2024 (Reprint August, 2025 and onwards) + RTP for September 2026 |
Paper-6B: Strategic Management | July, 2024 (Reprint August, 2025 and onwards) + RTP for September 2026 |
Joint Director & Secretary, Board of Studies (Academic)
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