Latest Updates for CA Foundation
- 12 November 2024 :
CA Foundation 2025 application form-filling for Janaury session without late fees will last till Nov 23, 2024.
- 20 September 2024 :
CA Foundation 2025 exam schedule for January session is out. The exam will take place on Jan 12, 14, 16, and 18, 2025.
Table of Contents
CA Foundation exam pattern 2025 is set by the Institute Of Chartered Accountants Of India (ICAI). CA Foundation paper pattern includes four subjects. The CA exam pattern for the first two subjects differs from the last two.
The CA foundation paper includes Principles and Practice of Accounting, Business Laws & Business Correspondence and Reporting, Business Mathematics, Logical Reasoning & Statistics and Business Economics & Business and Commercial Knowledge.
The CA Foundation accounts paper is around 3 hours. The CA Foundation maths papers will be around 2 hours. Per the CA Foundation 2025 marking scheme, there is no negative marking in Papers 1 and 2. However, Papers 3 and 4 will have a negative marking of 0.25 as per the CA paper pattern 2025. The passing marks are 40% in each subject and 50% in the overall score.
CA Foundation 2025 Exam Pattern Highlights
Candidates are advised to go through the CA exam pattern thoroughly. In addition, they must understand the CA Foundation syllabus 2025. Applicants can understand the CA Foundation paper and its pattern by knowing the key highlights.
Some of the key highlights related to the CA Foundation exam pattern 2025 are tabulated below.
| Highlights | Particulars |
| Exam Name | Chartered Accountant Foundation (CA Foundation) |
| Conducting Body | Institute Of Chartered Accountant Of India (ICAI) |
| Official Website | icai.org |
| Level of Exam | National Level |
| Frequency | Twice (May or Jun, Nov or Dec) |
| Medium | English/Hindi |
| Mode Of Exam | Offline |
| Mode of Registration | Online |
| Number of Papers | 4 |
| Paper Names | Principles and Practice of Accounting (Paper 1) |
| Business Laws & Business Correspondence and Reporting (Paper 2) | |
| Business Mathematics, Logical Reasoning & Statistics (Paper 3) | |
| Business Economics & Business and Commercial Knowledge (Paper 4) | |
| Exam Duration | Paper 1 & 2 - 3 Hours |
| Paper 3 & 4 - 2 Hours | |
| Marks for Each Paper | 100 |
| Total Exam Marks | 400 |
| Question Type | Paper 1 and 2 - Subjective |
| Paper 3 and 4 - Objective | |
| Negative marks | -0.25 for every wrong answer (Only for Paper 3 and 4) |
| Difficulty level | Moderate |
Must Read: CA Foundation Exam Centre 2025
CA Foundation Marking Scheme 2025
The marking scheme is an essential component of the CA exam pattern. Papers 1 & 2 are subjective, whereas 3 & 4 are objective. Provided below is the marks distribution as per the CA Foundation exam pattern.
| Papers | Marks | |
|
Principles and Practice of Accounting |
100 marks | |
|
Business Laws & Business Correspondence and Reporting |
Section A: Business Laws: 60 marks Section B: Business Correspondence and Reporting: 40 marks |
|
|
Business Mathematics, Logical Reasoning & Statistics |
Part A: Business Mathematics: 40 marks Part B: Logical Reasoning: 20 marks Part C: Statistics: 40 marks |
|
|
Business Economics & Business and Commercial Knowledge |
Part A: Business Economics: 60 marks Part B: Business and Commercial Knowledge: 40 marks |
|
| CA Foundation Total Marks | 400 marks | |
CA Foundation Marking Scheme:
The CA Foundation marking scheme is provided below for the candidates.
| CA Foundation Marking Scheme | Particulars |
| For Correct Answer (for all Papers) | 1 Mark For Each Correct Answer |
| Negative Marking For Paper 1 and 2 | No Negative Marking |
| Negative Marking For Paper 3 and 4 | 0.25 Negative Marking for Each Marking |
Also Read: CA Foundation Syllabus 2025
CA Foundation Marks Weightage 2025
The tables below provide candidates with the marks weightage assigned to the main topics of each paper for CA Foundation 2025.
Paper 1: Principles and Practice of Accounting
The CA Foundation accounts chapter wise weightage is provided below for the candidates.
| Chapter Number | Name of the Chapter | Marks Weightage |
| 1 | Theoretical Framework | 5 % - 10 % |
| 2 | Accounting Process, Bank Reconciliation Statement, Inventories, Concept and Accounting of Depreciation | 20 % - 25 % |
| 3 | Accounting for Special Transactions | 15 % - 20 % |
| 4 | Final Accounts of Sole Proprietors, Partnership Accounts, Financial Statements of Non-Profit Organisations | 25 % - 30 % |
| 5 | Introduction to Company Accounts | 10 % - 15 % |
| 6 | Basic Accounting Ratios (Probability, Solvency, Liquidity and Turnover) | 10 % - 15 % |
Paper 2: Business Laws & Business Correspondence and Recording
The CA Foundation Law chapter-wise weightage is divided into two sections. The CA Foundation Law chapter-wise weightage for both sections is provided below for the candidates.
Section A: Business Laws
The topic name and weightage details of the Business Laws paper has been provided here.
| Chapter Number | Name of the Chapter | Marks Weightage |
| 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 Recording
The details topics and weightage of the Business Correspondence and Recording paper has been provided in the table below.
| Chapter Number | Name of the Chapter | Marks Weightage |
| 6 | Communication | 10 % - 15 % |
| 7 | Sentence Types and Vocabulary Root Words, Synonyms, Antonyms, Prefixes, Suffixes, Phrasal verbs, Collocations and Idioms | 20 % - 30 % |
| 8 | Comprehension Passages and Note-Making | 20 % - 30 % |
| 9 | Developing Writing Skills | 35 % - 40 % |
Read More: CA Foundation Study Material 2025
Paper 3: Business Mathematics, Logical Reasoning & Statistics
There are three sections under the CA Foundation maths chapter wise weightage division. The CA Foundation maths chapter wise weightage is provided below for the candidates.
Section A: Business Mathematics
The Business Mathematics paper weightage and topic details are mentioned below.
| Chapter Number | Chapter Name | Marks Weightage |
| 1 | Ratio and Proportion, Indices and Logarithms, Equations and Matrices, Linear Inequalities: Linear Inequalities in one variable and the solution space and optimal solution | 20%-30% |
| 2 | Time Value of Money | 30%-40% |
| 3 | Permutations and Combinations, Sequence and Series, Sets, Relations and Functions, Basic applications of Differential and Integral calculus | 30%-50% |
Section B: Logical Reasoning
The topic name and weightage details of the Logical Reasoning paper has been provided here.
| Chapter Number | Chapter Name | Marks Weightage |
| 4 | Number series coding and decoding, The odd man out, Direction Tests, Seating Arrangements | 60 % - 70 % |
| 5 | Blood Relations and Syllogism | 30 % - 40 % |
Section C: Statistics
Students must check the Statistics paper topic details and topic weightage shared in the tabular below.
| Chapter Number | Chapter Name | Marks Weightage |
| 7 | Statistical Representation of Data, Diagrammatic representation of data, Frequency distribution, Graphical representation of Frequency Distribution: Histogram, Frequency, Polygon, Ogive, Pie-chart measures of Central Tendency and Dispersion: Mean Median, Mode, Mean Deviation, Quartiles and Quartile Deviation, Standard Deviation, Coefficient of Variation, Coefficient of Quartile Deviation | 45 % - 50 % |
| 8 | Probability: Independent and dependent events; mutually exclusive events, 25% Total and Compound Probability, Bayes’ theorem, and Mathematical ExpectationTheoretical Distribution: Binomial Distribution, Poisson distribution, and Normal Distribution - basic applications. | 25 % - 30 % |
| 9 | Correlation and Regression: Scatter diagram, Karl Pearson’s Coefficient of Correlation Rank, Correlation, Regression lines, Regression equations, Regression coefficients | 10 % - 15 % |
| 10 | Index Numbers and Time series | 10 % - 15 % |
Paper 4: Business Economics & Business and Commercial Knowledge
The CA Foundation chapter wise weightage for the Business Economics & Business and Commercial Knowledge paper is provided below for the candidates.
Section A: Business Economics
The details topics and weightage of the Business Economics paper has been provided in the table below.
| Chapter Number | Chapter Name | Marks Weightage |
| 1 | Introduction to Business Economics | 15 % - 20 % |
| 2 | Theory of Demand and SupplyTheory of Production and Cost | 35 % - 40 % |
| 3 | Price Determination in Different Markets | 25 % - 30 % |
| 4 | Business Cycles | 15 % - 20 % |
Section B: Business and Commercial Knowledge
Students must check the detailed chapter name along with weightage of the Business and Commercial Knowledge paper mentioned below.
| Chapter Number | Chapter Name | Marks Weightage |
| 6 | Introduction to Business | 15 % - 18 % |
| 7 | Business Environment | 15 % - 18 % |
| 8 | Business Organizations | 15 % - 18 % |
| 9 | Government Policies for Business Growth | 15 % - 18 % |
| 10 | Organizations Facilitating Business | 15 % - 18 % |
| 11 | Common Business Terminologies | 15 % - 18 % |
Also Read: CA Foundation Books 2025
FAQs on CA Foundation Exam Pattern
Q: What is the CA Foundation exam pattern 2025?
A: In CA Foundation exam there are total four papers and the exam is conducted in online mode. The exam is commenced for 400 marks, that is, 100 marks for each paper. Further, the exam for paper 1 and 2 will be commenced for 3 hours and paper 3 and 4 is commenced for 2 hours.
Q: What is the CA Foundation 2025 marking scheme?
A: The CA Foundation exam is commenced for 400 marks. The Principles and Practice of Accounting paper consist of 100 marks, Business Laws & Business Correspondence and Reporting paper consist of 100 marks, Business Mathematics, Logical Reasoning & Statistics paper consist of 100 marks, and Business Economics & Business and Commercial Knowledge consist of 100 marks.
Q: Is there any negative marking for the CA Foundation exam?
A: Yes, for the CA Foundation paper 3 and 4 there is a negative marking of 0.25 marks and for paper 1 and 2 there is no negative marking for the examination. Further, candidates will be given 1 marks for each questions in all the four papers, that is, paper 1,2,3, and 4.
Q: What is the weightage of CA Foundation Business Correspondence and Recording paper?
A: In the CA Foundation Business Correspondence and Recording paper the Communication paper holds 10% - 15% of weightage, the Sentence Types and Vocabulary Root Words, Synonyms, Antonyms, Prefixes, Suffixes, Phrasal verbs, Collocations and Idioms chapter consist of 20 % - 30 % weightage, Comprehension Passages and Note-Making chapter consist of 20 % - 30 % of weightage, and the Developing Writing Skills chapter consist of 35 % - 40 % of weightage.
Q: What is the CA Foundation Business Laws paper weightage?
A: The CA Foundation Business Laws paper weightage is as follows, the The Indian Contract Act, 1872 chapter weightage is 25 % - 30 %, the The Sale of Goods Act, 1930 chapter weightage is 20 % - 25 %, the The Indian Partnership Act, 1932 chapter weightage is 20 % - 25 %, the The Limited Liability Partnership Act, 2008 paper weightage is 5 % - 10 %, and the The Companies Act, 2013 weightage is 15 % - 20 %.
