CA Foundation Syllabus 2025, New Scheme Syllabus and Subjects
CA Foundation syllabus 2025 as per the new scheme has been released by ICAI on its official website. Check detailed paper wise CA Foundation Syllabus September 2025 and preparation tips here.
Ca Narayan27 Aug, 2025
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CA Foundation Syllabus 2025: The ICAI CA Foundation syllabus is set by the Institute of Chartered Accountants of India (ICAI) and covers key subjects like taxation, auditing, and business law. To progress to the CA Intermediate level, candidates must clear all four papers of the CA Foundation course.
While all levels of the CA exam are challenging, the Foundation syllabus is generally considered the easiest, with the CA Final syllabus being the most difficult. The CA Foundation course consists of four papers, each covering multiple topics.
CA Foundation Syllabus 2025 Highlights
The table below provides candidates with a brief overview of the CA Foundation syllabus 2025. As per the current scheme CA Foundation exam pattern, there are four papers on which candidates need to focus while preparing for the CA Foundation Sept 2025 exam. Each paper will be worth 100 marks. Look at the table below for further information.
| CA Foundation Syllabus 2025 Highlights | |
| Particulars | Details |
| Examination name | CA Foundation exam , earlier known as CA CPT (Common Proficiency Test) |
| Exam conducting body | The Institute Of Chartered Accountants of India (ICAI) |
| Exam mode | Pen-paper-based or offline |
| Exam frequency | Thrice a year January, May/June, or September |
| Exam level | National Level |
| Exam difficulty | Easy to moderate |
| Number of paper | 4 |
| Paper names | Paper 1 - Principles and Practice of Accounting Paper 2 - Business Laws and Business Correspondence and Reporting Paper 3 - Business Mathematics, Logical Reasoning and Statistics Paper 4 - Business Economics and Business and Commercial Knowledge |
| Exam duration | 3 hours for Paper 1 and Paper 2 2 hours for Paper 3 and Paper 4 |
| Maximum marks for each paper | 100 |
| Total marks for all 4 papers | 400 |
| Marking scheme | There will be no negative marking in Papers 1 and 2 as questions will be descriptive. However, ¼ mark will be deducted for every wrong answer in Paper 3 and Paper 4 as questions will be multiple-choice. |
| Medium of exam | English/Hindi except section B for Paper 2 |
CA Foundation Exam Pattern 2025
Check the CA Foundation Exam Pattern 2025 in the table below:| CA Foundation Exam Pattern 2025 | |||
| Sl. No | Paper Name | Marks | Type of Questions |
|---|---|---|---|
| Paper 1 | Accounting | 100 Marks | Objective |
| Paper 2 | Business Laws | 100 Marks | Objective |
| Paper 3 | Quantitative Aptitude:Part A: Business MathematicsPart B: Logical ReasoningPart C: Statistics | 100 MarksPart A: 40 MarksPart B: 20 MarksPart C: 40 Marks | Subjective |
| Paper 4 | Business Economics | 100 Marks | Subjective |
In the CA Foundation 2025 exam, the old syllabus requires candidates to concentrate on four specific papers. These papers are each worth 100 marks.
CA Foundation Syllabus 2025 Paper Wise
Based on the papers mentioned earlier, the syllabus for the ICAI CA Foundation exams in September 2025 will include the following topics.Paper-1: Accounting
Paper 1 aims to help you grasp fundamental accounting concepts and principles, enabling you to create financial statements and solve basic accounting problems effectively. Below is an overview of the CA Foundation syllabus (new scheme) for Paper 1:
| CA Foundation Syllabus 2025 for Accounting | |
| Chapters | Units |
| Module 1 | |
| Chapter 1: Theoretical Framework |
|
| Chapter 2: Accounting Process |
|
| Chapter 3: Bank Reconciliation and Statement | - |
| Chapter 4: Inventories | - |
| Chapter 5: Depreciation and Amortisation | - |
| Chapter 6: Bills of Exchange and Promissory Notes | - |
| Chapter 7: Preparation of Final Accounts of Sole Proprietors |
|
| Module 2 | |
| Chapter 8: Financial Statements of Not-for-Profit Organisations | - |
| Chapter 9: Accounts from Incomplete Records | - |
| Chapter 10: Partnership and LLP Accounts |
|
| Chapter 11: Company Accounts |
|
Paper-2: Business Laws
Paper 2 of the CA Foundation exam 2025 focuses on Business Laws. The main goal here is to help students grasp important aspects of specific business laws and enable them to handle practical issues related to these laws.
| CA Foundation Syllabus 2025 for Business Laws | |
|---|---|
| Chapter | Units |
| Chapter 1: Indian Regulatory Framework | - |
| Chapter 2: The Indian Contract Act, 1872 |
|
| Chapter 3: The Sale of Goods Act, 1930 |
|
| Chapter 4: The Indian Partnership Act, 1932 |
|
| Chapter 5: The Limited Liability Partnership Act, 2008 | - |
| Chapter 6: The Companies Act, 2013 | - |
| Chapter 7: The Negotiable Instruments Act, 1881 | - |
Paper-3: Quantitative Aptitude
This section aims to help you grasp fundamental mathematical and statistical concepts and how they relate to Business, Finance, and Economics. Additionally, it focuses on enhancing your logical reasoning abilities and using them to solve straightforward problems. Below is an overview of the CA Foundation syllabus (new scheme) for Paper 3:
| CA Foundation Syllabus 2025 for Quantitative Aptitude | |
|---|---|
| Part A- Business Mathematics | |
| Chapter 1: Ratio and Proportion, Indices, Logarithms | Chapter 5: Basic Concepts of Permutations and Combinations |
| Chapter 2: Equations | Chapter 6: Sequence and Series – Arithmetic and Geometric Progressions |
| Chapter 3: Linear Inequalities | Chapter 7: Sets, Relations and Functions, Basics of Limits and Continuity functions |
| Chapter 4: Mathematics of Finance | Chapter 8: Basic Applications of Differential and Integral Calculus in Business and Economics(A) Differential Calculus (B) Integral Calculus |
| PART-B: Logical Reasoning | |
| Chapter 9: Number Series, Coding and Decoding and Odd Man Out | Chapter 11: Seating Arrangements |
| Chapter 10: Direction Tests | Chapter 12: Blood Relations |
| PART-C: Statistics | |
| Chapter 13:Unit I: Statistical Representation of DataUnit II: Sampling | Chapter 14: Measures of Central Tendency and DispersionUnit I: Measures of Central TendencyUnit II: Dispersion |
| Chapter 15: Probability | Chapter 16: Theoretical Distributions |
| Chapter 17: Correlation and Regression | Chapter 18: Index Numbers |
Paper-4: Business Economics
In Paper 4 of the CA Foundation exam, we delve into Business Economics. The main objective here is to help you grasp the key concepts and theories in Business Economics and learn how to use them to solve everyday problems.
| CA Foundation Syllabus 2025 for Business Economics | |
|---|---|
| Chapter | Units |
| Chapter 1: Nature & Scope of Business Economics |
|
| Chapter 2: Theory of Demand and Supply |
|
| Chapter 3: Theory of Production and Cost |
|
| Chapter 4: Price Determination in Different Markets |
|
| Chapter 5: Business Cycles | - |
| Chapter 6: Determination of National Income |
|
| Chapter 7: Public Finance |
|
| Chapter 8: Money Market |
|
| Chapter 9: International Trade |
|
| Chapter 10: Indian Economy | - |
CA Foundation Syllabus 2025 Preparation Tips
The following are the tips to prepare for CA Foundation Syllabus 2025:- Know the Syllabus: Get familiar with the CA Foundation syllabus. Dive deeper into each subject to understand what's covered and what's not. This helps you focus your study efforts effectively.
- Start Early: Don't procrastinate! Begin your CA Foundation exam prep as soon as you can. Starting early gives you ample time for thorough revision and practice sessions.
- Use Reliable Study Material: Utilize the study material provided by ICAI on their website. It's tailored specifically for the exam. Besides, consider referring to trusted books to strengthen your grasp on CA Foundation topics.
- Practice with Mock Tests: Take advantage of mock tests to simulate the real exam environment. ICAI offers mock tests on their website, giving you a chance to gauge your readiness and improve your performance.
CA Foundation Syllabus 2025 FAQs
What resources are available to help with CA Foundation exam preparation based on the 2025 syllabus?
Various resources are available, including study materials provided by ICAI, online coaching platforms like PhysicsWallah, reference books, and mock test series designed to aid in CA Foundation exam preparation.
What is the pass mark requirement for the CA Foundation exams based on the 2025 syllabus?
To pass the CA Foundation exams, candidates must obtain a minimum of 40% marks in each subject and an aggregate of 50% in all subjects combined.
Can I choose to study only specific subjects from the CA Foundation Syllabus 2025?
No, all subjects in the CA Foundation Syllabus are mandatory and must be studied and appeared for in the examinations.
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