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What language options will be available to candidates for writing their answers in the CA Foundation December 2023 exam?
In the CA Foundation December 2023 exam, candidates can write their answers in Hindi or English. This choice must be indicated when filling out the application form.
What can a student do if they think a question in the exam was outside their syllabus or was too complicated, and how can they share their feedback?
If a student thinks a question in the exam was not from the topics they studied or was too hard, they can share their concern. They can send their feedback about the question to the Director (Exams) within a week after the end of the exams. They should send their email to examfeedback@icai.in.
Can candidates use calculators during the CA Foundation December 2023 exam?
Yes, candidates can use only battery-operated portable calculators during the exam. These calculators can have any design with up to 6 functions, 12 digits, and a maximum of two memory storage slots. Calculators other than these features will not be allowed to operate during exams.
Can candidates change their chosen study/exam medium in the upcoming CA foundation exam?
Yes, candidates will be able to change their selected medium during the period when ICAI opens the correction window.
How many papers must candidates attempt to clear the CA Foundation?
Candidates must clear all four papers wiith good scores to qualify for the CA Foundation exam.
CA Foundation Exam Pattern 2025, Marks Weightage, Difficulty Level
Ca Narayan6 Jul, 2025
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CA Foundation Exam Pattern 2025: The CA Foundation exam pattern for 2025 is outlined by the Institute of Chartered Accountants of India (ICAI) and is available on their official website, icai.org. Checking the CA Foundation paper pattern 2024 provides insights into the exam's structure, including the number and types of questions, covered subjects, marking scheme, and duration of the national-level exam.
The upcoming CA Foundation September 2025 exam will follow the new syllabus introduced by ICAI. This exam marks the first instance of the foundation exam under the new scheme implemented last year. Understanding the CA exam pattern for the Foundation level is crucial for candidates in devising an effective exam strategy. ICAI conducts the CA Foundation exam thrice a year, in January, May/June, and then in September. This article aims to provide comprehensive details about the CA Foundation exam pattern 2025.
CA Foundation Exam Pattern September 2025 Overview
Check the table below for the overview of the CA Foundation Exam Pattern for September 2025 attempt:
CA Foundation Exam Pattern September 2025
Particulars
Details
Name of the exam
CA Foundation, earlier known as CA CPT (Common Proficiency Test).
Conducting Body
The Institute Of Chartered Accountants of India (ICAI)
Mode of exam
Offline
Frequency
Thrice in a year
Level of exam
National level
Level of difficulty
Easy to Moderate
Question paper (s)
The CA Foundation exam includes FOUR papers:Paper 1 - AccountingPaper 2 - Business LawsPaper 3 - Quantitative Aptitude:Part A: Business MathematicsPart B: Logical ReasoningPart C: StatisticsPaper 4 - Business Economics
Duration of the question papers
Paper 1 and 2 will be of 3 hoursPaper 3 and 4 will be of 2 hours
Question Type
Paper 1 and 2 - SubjectivePaper 3 and 4 - Objective
Marks
Each paper will be of 100 marks.
Total marks
400
Marking scheme
For subjective (Paper 1 and 2) - NO negative markingFor objective papers (Paper 3 and 4) - ¼ mark will be deducted for every wrong answer
Medium of exam
English/Hindi except for Paper 2 (section b which will be in English only)
CA Foundation Exam Pattern September 2025
The CA Foundation exam consists of four papers. Papers 1 and 2 are subjective, while Papers 3 and 4 are objective. The total score for the CA Foundation exam is 400, with each paper worth 100 marks. It's important to note that there is negative marking for the objective papers; a wrong answer will result in a deduction of one-fourth of a mark. The exam is held offline, and candidates can choose to take it in either English or Hindi, except for Section (b) of Paper 2, which must be completed in English.
CA Foundation Passing Criteria 2025
The passing threshold for the CA Foundation is set at 40%. In order to successfully pass the CA Foundation exam in 2025, candidates must achieve a minimum of 40% in each individual paper and an overall aggregate of 50% across all four papers. Candidates who fall short of the passing criteria outlined by ICAI will not be deemed successful and will be required to retake the CS Foundation papers.
To excel in the CA Foundation exam, it's crucial for candidates to understand the updated syllabus outlined by the Institute of Chartered Accountants of India (ICAI). The previous CA Foundation 2023 syllabus is no longer applicable, and the new syllabus is in effect. All the topics and subtopics under this revised syllabus will be featured in the upcoming CA Foundation 2025 question paper. For easy access, ICAI has published the detailed CA Foundation syllabus on its official website. Stay informed about these changes to prepare effectively for the exam.
CA Foundation Topic Wise Weightage
Check the tables below to grasp the key topics and their importance in the CA Foundation syllabus under the new ICAI education and training scheme. The tables outline the weights assigned to each topic across the four papers, providing a clear overview of the curriculum structure.
Paper 1: Accounting (Marks: 100)
Preparing for the CA Foundation Accounting exam requires focusing on chapters based on their marks weightage. Check the breakdown below to help you prioritize and strategize your study plan effectively.
CA Foundation Accounting Topics Weightage
Chapters
Marks Weightage
1. Theoretical Framework
5%-10%
2. Accounting Process 3. Bank Reconciliation Statement 4. Inventories 5. Concept and Accounting of Depreciation
25%-30%
6. Accounting for Special Transactions
15%-20%
7. Final Accounts of Sole Proprietors 8. Partnership Accounts 9. Financial Statements of Not-for-Profit Organizations
30%-40%
10. Introduction to Company Accounts
10%-15%
Paper 2: Business Laws (Marks - 100)
The CA Foundations second paper consists of two main parts. Section A focuses on business law, while Section B delves into correspondence and reporting.
CA Foundation Business Laws Topics Weightage
Section
Chapters
Marks Weightage
Section A: Business Laws (60 Marks)
1. The Indian Contract Act, 1872
25%-30%
2. The Sale of Goods Act, 1930
20%-25%
3. The Indian Partnership Act, 1932
20%-25%
4. The Limited Liability Partnership Act, 2008
5%-10%
5. The Companies Act, 2013
15%-20%
Section B: Business Correspondence And Reporting (40 Marks)
Part I: Communication
1. Communication
10%-15%
Part II: Sentence Types and Word Power
2. Sentence Types (Direct-Indirect, Active -Passive Speech)
The CA Foundation exam paper 3 is structured into three sections:
Business Mathematics
Logical Reasoning
Statistics
CA Foundation Quantitative Aptitude Topics Weightage
Part
Chapters
Marks Weightage
Part A: Business Mathematics (40 Marks)
1. Ratio and Proportion, Indices and Logarithms
20%-30%
2. Equations and Matrices
20%-30%
3. Linear Inequalities with Objective Functions and Optimization
20%-30%
4. Time value of Money
30%-40%
5. Permutations and Combinations
30%-40%
6. Sequence and Series
30%-40%
7. Sets, Relations, and Functions
30%-50%
8. Basic applications of Differential and Integral calculus
30%-50%
Part B: Logical Reasoning (20 Marks)
1. Number series, Coding, and Decoding and odd man out
60%-70%
2. Direction Tests
60%-70%
3. Seating Arrangements
60%-70%
4. Blood Relations
30%-40%
5. Syllogism
30%-40%
Part C: Statistics (40 Marks)
1. Statistical description of Data
45%-50%
2. Measures of Central tendency and Dispersion
45%-50%
3. Probability
25%-30%
4. Theoretical Distributions
25%-30%
5. Correlation and Regression
10%-15%
6. Index Numbers and Time Series
10%-15%
Paper 4: Business Economics (Marks - 100)
Check the table below for the weightage of topics in CA Foundation Business Economics:
CA Foundation Business Economics Topics Weightage
Part
Chapters
Marks Weightage
Part I: Business Economics (60 Marks)
1. Introduction to Business Economics
15%-20%
2. Theory of Demand and Supply
3. Theory of Production and Cost
35%-40%
4. Price Determination in Different Markets
5. Business Cycles
15%-20%
Part II: Business And Commercial Knowledge (40 Marks)
1. Introduction to Business
15%-18%
2. Business Environment
3. Business Organizations
15%-20%
4. Government Policies for Business Growth
15%-18%
5. Organizations Facilitating Business
6. Common Business Terminologies
15%-18%
CA Foundation Study Material 2025
ICAI supports candidates by offering comprehensive CA Foundation study material organized by subject. This material comprises detailed explanations of covered topics, revision question papers, mock test papers, and a clear syllabus outline for the CA Foundation 2025 exam. The institute regularly updates the study material for each year on its website, ensuring relevance and accuracy.
