Most Expected Current Affairs Questions for CA Foundation June 2026 Exam
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Introduction: Why Current Affairs Matter in CA Foundation
The CA Foundation exam is not just about theory. The Institute of Chartered Accountants of India (ICAI) regularly tests students on current economic events, business developments, and regulatory changes. If you're appearing in June 2026, you need to know which topics are trending in India's business and economy landscape.
This blog covers the most expected current affairs topics for your Foundation exam and shows you exactly how they connect to your syllabus.
Expected Current Affairs Topics for CA Foundation June 2026
1. India's Digital Payment Revolution and UPI Growth
India crossed ₹50 trillion in UPI transactions during 2025-26. This is directly linked to your Business Economics and Business Environment paper.
- What to remember: RBI (Reserve Bank of India) regulations on digital payments under the Payment and Settlement Systems Act, 2007
- Exam angle: Questions on how fintech is changing the Indian economy and MSME digitalization
- Section to study: Financial System and Monetary Policy in Module 3
Action point: Make a one-page summary of RBI's latest UPI guidelines and cybersecurity norms for digital transactions.
2. GST Compliance and Recent Rate Changes
The GST Council made several decisions in 2025-26 regarding tax rates on essential goods and services. This is a 100% certain topic for your Fundamentals of Accounting and Business Law papers.
- Key rates to remember: 5% on food items, 12% on most goods, 18% on luxury items, 28% on sin goods
- Exam focus: Input Tax Credit (ITC) calculations and GST returns (GSTR-1, GSTR-3B)
- Section reference: Chapter 8 of your Business Law module on Indirect Taxes
Action point: Practice 5 numerical problems on GST calculations. Create flashcards for GST exemption categories.
3. Corporate Social Responsibility (CSR) Spending Trends
Indian companies spent over ₹27,000 crore on CSR initiatives in 2025. This connects to your Business Ethics and Company Law syllabus.
- What ICAI expects: Section 135 of the Companies Act, 2013 and CSR Rules compliance
- Exam probability: High — CSR-related MCQs appear every exam
- Case study angle: How companies balance profit with social responsibility
Action point: Read one real CSR project report from companies like TCS, Infosys, or ITC. Understand their 2% profit spending obligations.
4. Stock Market Volatility and Foreign Portfolio Investment (FPI)
India witnessed significant FPI outflows and Sensex volatility in early 2026. This is crucial for your Capital Markets and Securities Laws paper.
- Key concepts: SEBI regulations, stock exchange operations, circuit breaker limits (currently 10%, 15%, 20%)
- Exam style: Questions on investor protection and market regulation under SEBI Act, 1992
- Current context: Rising interest rates affecting investment patterns
Action point: Bookmark SEBI's official website. Learn the difference between FPI and FDI. Remember India's current FDI target.
5. Banking Sector Consolidation and RBI's Monetary Policy
RBI's interest rate decisions in 2025-26 impacted lending rates across the economy. This affects your Financial System module extensively.
- To remember: Current repo rate, reverse repo rate, and CRR (Cash Reserve Ratio)
- Exam connection: How RBI policies affect inflation, employment, and economic growth
- Regulatory angle: Basel III norms, Know Your Customer (KYC) requirements
Action point: Create a one-month tracker of RBI rate decisions. Understand cause-and-effect relationships with inflation and rupee depreciation.
6. Inflation and Rupee Depreciation Against US Dollar
India's inflation rates and currency fluctuations directly impact business decision-making, covered in your Business Economics paper.
- To track: Current inflation rate (CPI), rupee value against USD
- Exam expectation: Scenario-based questions on how inflation affects purchasing power and business strategy
How to Prepare: Your Action Plan
- Read daily: Spend 15 minutes reading Economic Times or Business Standard business pages
- Make notes: Create 1-2 page summaries of major news every week with exam angles
- Link to syllabus: Always connect current news to your Foundation textbook chapters
- Practice MCQs: Use ICAI past papers to see how current affairs are tested
- Join study groups: Discuss trends with classmates to reinforce learning
Expected Exam-Style Questions
Question 1 (Multiple Choice)
India's UPI transaction volume exceeded ₹50 trillion in 2025-26. Under which Act are RBI's digital payment regulations framed?
- A) Payment and Settlement Systems Act, 2007
- B) Information Technology Act, 2000
- C) Banking Regulation Act, 1949
- D) Reserve Bank of India Act, 1934
Answer: A) Payment and Settlement Systems Act, 2007
Why: This Act governs all payment systems in India including UPI, NEFT, RTGS operations.
Question 2 (Multiple Choice)
Under Section 135 of the Companies Act, 2013, what percentage of average net profit must companies spend on CSR annually?
- A) 1%
- B) 2%
- C) 3%
- D) 5%
Answer: B) 2%
Why: Section 135(5) mandates 2% of average net profit for the preceding 3 financial years on CSR activities.
Question 3 (Multiple Choice)
The Reserve Bank of India uses which tool to control money supply in the economy?
- A) Fiscal policy only
- B) Repo rate, reverse repo rate, and CRR
- C) Direct tax collection
- D) Currency printing alone
Answer: B) Repo rate, reverse repo rate, and CRR
Why: These are primary monetary policy instruments covered in your Financial System module (Chapter 3, Business Economics).
Final Tips for June 2026 Exam
- Don't memorize blindly — understand the why behind every policy
- Connect current affairs to all four Foundation papers: Accounting, Law, Economics, and Ethics
- Practice writing 2-3 line answers for each current affairs topic
- Keep a Current Affairs Diary starting June 2025
- Revise these topics 7 days before your exam
Remember: ICAI tests current affairs to make you industry-ready, not just exam-ready. These are real business challenges you'll face as a CA. Approach them with curiosity, not just rote learning!
Good luck with your preparation! 🎯
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