CA Foundation LIVE Sep 2026: Paper 2 Today, Accounting Termed "Moderate but Lengthy"

Quick read

The Institute of Chartered Accountants of India (ICAI) is conducting the CA Foundation September 2026 exams on September 2, 5, 7, and 9. Today, September 5, marks the second paper of the four-day examination cycle. The first paper (Accounting) concluded on September 2, 2026 at 5:00 PM, and early student reactions are now emerging online.

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What's the difficulty so far?

Paper 1: Principles and Practice of Accounting (September 2)

According to students, the CA Foundation Sep 2026 Accounting paper difficulty level was moderate but lengthy. This aligns with feedback patterns from the May 2026 session, where students similarly flagged time management as the primary challenge.

Candidates appearing for the first paper reported:

• Moderate conceptual difficulty — questions stayed within the ICAI syllabus range
• Lengthy practical sections — adjustment-based questions and extensive calculations consumed significant time
• Pattern consistency — the paper followed familiar ICAI formats, with true/false sections and final accounts questions

One source noted that "the final accounts question, it was quite difficult," though it described some questions as "lengthy and tricky", while the overall paper was rated manageable for well-prepared students.

Coverage is thin for today's paper

We have not found substantive student discussion specific to Paper 2 (September 5). Regional news portals and coaching institutes have yet to publish live reviews for today's sitting. Coverage will likely appear after the paper concludes this evening.

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What we know about the exam structure

The CA Foundation exam is divided into four papers, each carrying 100 marks. The first two papers are subjective type, and the remaining two are MCQ based.

Paper	Subject	Date	Timing	Type
1	Principles & Practice of Accounting	Sep 2	2-5 PM	Subjective
2	Business Laws & Business Correspondence	Sep 5	2-5 PM	Subjective
3	Business Mathematics & Logical Reasoning	Sep 7	2-4 PM	MCQ
4	Business Economics & Business & Commercial Knowledge	Sep 9	2-4 PM	MCQ

There is negative marking in the objective papers (3 and 4): 1/4th mark is deducted for every wrong answer.

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ICAI invites feedback on question papers

ICAI has invited candidates appearing for the CA Foundation September 2026 examinations to submit their feedback or observations regarding the question papers. Candidates who identify any issue, discrepancy, ambiguity or other matter concerning a question paper may communicate their observations to the ICAI Examination Department.

Deadline: September 17, 2026
Submission mode: Email to examfeedback@icai.in or Speed Post to Joint Secretary (Exams), ICAI Bhawan, Indraprastha Marg, New Delhi – 110 002

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What to do right now if you took Paper 1

• Hydrate and rest. You have Papers 3 and 4 ahead on Sep 7 and 9.
• Do NOT obsess over answer keys yet. Unofficial solutions will appear, but ICAI's official suggested answers come later.
• Avoid post-exam WhatsApp groups that amplify panic. Everyone feels different papers differently.
• Shift focus to MCQ prep. Papers 3 and 4 carry negative marking — precision matters more than speed.
• Review formula sheets and exceptions for Business Mathematics and Economics — these are quick-revision subjects.

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Expected cutoff range

We found no credible cutoff predictions in coaching institute releases or student forums for the September 2026 attempt. Historical context: the January 2026 CA Foundation examination recorded an overall pass percentage of approximately 19.23%, and the average overall pass percentage hovers around 15 to 25%.

Cutoffs depend on aggregate performance across all four papers. To pass, candidates need an aggregate of at least 50% and score more than 40% on each paper. We'll update this section as coaching institutes release their analyses post-September 9.

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What we're reading

We're tracking Careers360, CA Test Series, CA Cult, Shiksha, and other education news portals. Student discussion on Reddit, Telegram, and regional forums has been minimal for this attempt. If you're seeing live chatter elsewhere, email us or tag @Shishya so we can incorporate it.

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Note: This is live, partial coverage. The exam cycle runs through September 9. We'll update as more paper-wise reviews and cutoff estimates emerge.