

The CA Foundation exam is the first step toward becoming a Chartered Accountant in India. Business Laws plays an important role among the four subjects in this exam. It checks how well a student understands the legal framework and commercial rules that guide business operations.
Several students find Business Laws challenging because of its theory-based nature and long syllabus. However, with a smart and consistent approach, students can master the subject comprehensively.
The CA Foundation Business Laws strategy is important to complete the syllabus before the exam. Candidates have only three months in hand, so they must divide their time wisely. They should try to understand each topic, revise it multiple times, and practice questions regularly.
A simple CA Foundation Business Laws 3-month study plan is provided below:
| CA Foundation Business Law Last 3 Months Strategy | |
| Months | Details |
| Month 1 |
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| Month 2 |
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| Month 3 |
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A proper CA Foundation Business Laws preparation strategy should balance learning, practice, and revision. Candidates should study with focus and proper time management. A detailed plan for effective preparation in 90 days is provided below:
Candidates should prepare a CA Foundation last 3 months timetable allocating daily hours to Business Laws. Make sure to cover every unit weekly and leave enough time for revision.
The ICAI material is the most important source. Every question in the exam is based on this content. Avoid unnecessary reference books during the last three months. Read each line carefully and understand the reasoning behind each of the provisions.
While studying, Candidates should write down key points in their own words. They should also look to prepare flowcharts and tables for each law. This will help them in quick revision before the exam.
Instead of re-reading the complete book, Candidates should go through their short notes. Revision should be active and quick to complete in less time.
Candidates should practice at least one full-length mock paper every week in the last month. They should evaluate their answers to identify mistakes and improve their writing skills.
CA Aspirants, wondering what the proper CA Foundation Business Law Last 3 Months Strategy is, should look to gain a proper conceptual understanding of all topics. Business Laws need logical reasoning and practical examples. A step-by-step guide for CA Foundation Business Laws preparation strategy is provided in the table below:
The Business Laws paper includes several topics. Candidates should go through the syllabus thoroughly. They should know which chapters carry more marks and prioritise accordingly.
Candidates should not memorise sections or definitions. Instead, they should try to understand the meaning behind each law.
Candidates should prepare short, clear notes with definitions, examples, and important sections that they can revise quickly before tests.
After studying a topic, candidates should revise it within 24 hours. This helps in longer retention of the concepts. They should set a fixed time every week to revise everything they have learned.
Practice previous year papers to understand the question pattern. Most questions are concept-based, so the candidate needs to focus on conceptual learning more.
CA aspirants should also try to remember key legal terms by keeping their explanations simple. Using proper terms adds precision to their answers.
Some chapters in Business Laws carry higher marks and appear frequently in exams. Focusing more on these will help candidates secure better results. Below is a list of CA Foundation Business Laws important chapters to prioritise as a part of the CA Foundation Business Law Last 3 Months Strategy:
| CA Foundation Business Laws Important Chapters | |
| Chapters | Topics Included |
| The Indian Contract Act, 1872 |
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| The Sale of Goods Act, 1930 |
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| The Indian Partnership Act, 1932 |
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| The Limited Liability Partnership Act, 2008 |
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| The Companies Act, 2013 |
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A CA Aspirant’s best revision tool in the last phase of preparation is their well-organised notes. Creating Business Laws notes for CA Foundation ensures that candidates revise all key points quickly.
Write short sentences with bullet points.
Include important definitions, sections, and examples.
Use diagrams or flowcharts for better recall.
Keep each chapter’s notes limited to 2–3 pages.
Organize Notes
Candidates should divide their notes topic-wise. They should keep a separate folder for each law, including Contract, Sale of Goods, Partnership, LLP, and Companies Act. This makes revision faster and systematic.
Mark frequently asked about topics and confusing points. Use colour codes or underlining for easy spotting.
At the end of each ICAI chapter, candidates will find short summaries. They should copy or adapt those into their notes to ensure accuracy.
Spend 30–45 minutes every day revising your notes. Quick daily revision prevents last-minute stress and helps you remember points easily.
While revising notes, write short answers to expected questions. This builds writing speed and confidence for the main exam.
CA aspirants can find below a CA Foundation last 3 months timetable to help them manage their preparation efficiently:
| 3-Month Timetable for Business Laws Preparation | ||
| Months | Focus Area | Activities |
| 1 | Learning | Read all chapters, make notes, and understand the laws deeply |
| 2 | Practice | Solve ICAI questions, mock papers, and revise old topics |
| 3 | Revision | Daily revisions, full-length tests, and past paper analysis |