CA Foundation Business Laws Exam Analysis

Bhagya Achievers
30th October, 2025
CA Foundation Exam

CA Foundation Business Laws Exam Analysis – ICAI Exam Review

Exam analysis and ICAI insights are the first step to effective preparation, helping students prioritize and approach CA Foundation Business Law with confidence. By understanding the CA Foundation Law question pattern, difficulty levels, and frequently tested concepts from previous attempts, CA Foundation students can plan their studies strategically.

Reviewing past exams highlights scoring areas but also familiarizes students with practical, application-based scenarios commonly seen in ICAI papers.

CA Foundation Business Laws Exam Analysis – Overall Paper Review

Particular	May 2025 Attempt	September 2025 Attempt
Nature of Paper	Conceptual and balanced	Conceptual and practical
Question Style	Case-based with reasoning	Case-based and interpretative
Difficulty Level	Moderate	Moderate to Slightly Difficult
Scoring Potential	High for conceptual learners	Moderate to High
Time Management	Moderate	High (lengthy sub-parts)
Trend	Conceptual understanding of Acts	Analytical interpretation of law

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Combined Topic-Wise CA Foundation Law Weightage (May + September 2025)

Act / Chapter	Topics Covered	Average Weightage	Overall Difficulty
Indian Contract Act, 1872	Offer & Acceptance, Agency, Consideration, Indemnity, Guarantee, Quantum Meruit, Fraud, Co-surety	30–35%	Moderate
Sale of Goods Act, 1930	Passing of property, Conditions & Warranties, Auction Sales, Destruction of goods	20%	Moderate to Tricky
Indian Partnership Act, 1932	Registration, Rights & Duties, Expulsion, Retirement, Minor Partner	20%	Moderate to Difficult
Companies Act, 2013	MOA & AOA, Small Company, OPC Conversion, Artificial Person Concept	15%	Easy to Moderate
LLP Act, 2008	Formation, Designated Partners, Non-Profit Restriction	5%	Moderate
Negotiable Instruments Act, 1881	Types of Instruments, Dishonour, Delay, Gift Cheques	5%	Easy
General Law Concepts	Sources of Law, Legal Definitions	3–5%	Easy

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CA Foundation Business Law Paper Structure Analysis

Both CA Foundation papers followed ICAI’s 6-question structure, each carrying multiple sub-parts (a, b, c).

Q1–Q3: Heavily conceptual – mostly from the Indian Contract Act, Partnership Act, and Companies Act.
Q4–Q6: Practical and theory blend – covered Negotiable Instruments, Sale of Goods, and LLP Act.

Observation:

Every question contained mini case studies requiring reasoning.
Students had to identify the relevant section or principle before concluding.
One-liner theoretical recalls were minimal

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Key Areas Highlights from CA Foundation Law 2025 Exams

Act	May 2025	September 2025	Trend
Indian Contract Act, 1872	Agent exceeding authority (Sec. 237), Contract of Guarantee, Coercion (Chikkam Ammiraju case), Quasi-Contracts	Revocation, Fraud, Indemnity, Quantum Meruit, Agency coupled with interest	Conceptual and analytical; ICAI avoids repetition but retains foundational logic
Sale of Goods Act, 1930	Implied conditions, Auction sale completion, Right of lien, Breach of warranty	Destruction of goods, Passing of property, Sale by pledgee	Application-based; sections 16 and 64(2) frequently tested
Indian Partnership Act, 1932	Admission of new partner, Novation, Liability for prior debts	Registration effects, Expulsion, Rights of outgoing partner	Conceptual clarity required for Section 69 and liability-based cases
Companies Act, 2013	Small Company classification, Section 8 Company, Ultra Vires borrowing	MOA vs AOA, Artificial Person, OPC conversion, Authorization without common seal	Scoring and direct theory; required updated capital/turnover limits
LLP Act, 2008	LLP’s nature, Restrictions on non-profit objective	Formation, Eligibility of designated partners	Short and direct but conceptually important
Negotiable Instruments Act, 1881	Gift cheque dishonour, Distinction between instruments	Maturity, Delay in presentation, Negotiability principles	Easy marks for well-prepared students

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Comparison between CA Foundation May 2025 and September 2025 Difficulty Level

Difficulty Level	May 2025	September 2025	Overall Trend
Easy / Direct Theory (25–30 marks)	Company Law, NI Act, Sources of Law	MOA–AOA, NI Act, Sale vs Hire Purchase	Straightforward
Moderate Conceptual (40–45 marks)	Contract, Sale of Goods, LLP	Contract, LLP, Quantum Meruit, Fraud	Core legal concepts
Difficult / Analytical (25–30 marks)	Partnership, Ultra Vires, Novation	Co-surety, Registration, Pledge sale	Case reasoning

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ICAI’s Evolving Question Trend in CA Foundation Business Law

Shift from Theory to Application: CA Foundation Students must apply provisions to situations rather than recall sections.
Legal Interpretation over Memory: Acts are tested through realistic case illustrations.
Balanced Difficulty: ICAI ensures fair mix – some easy scoring, some analytical.
Importance of Case Laws: Cases like Royal British Bank v. Turquand and Chikkam Ammiraju are recurring favorites.
Updated Company Law Limits: Paid-up capital and turnover thresholds are commonly tested in revised formats.

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Key Preparation Takeaways for January 2026 Attempt

Master Core Acts: Contract, Partnership, and Sale of Goods together carry 70% weightage.
Study Case Illustrations from ICAI Material: Many questions are based on ICAI’s own examples.
Practice Mock Tests & Test Series: Simulate ICAI pattern with case-based time-bound papers.
Revise Sections Regularly: Even without quoting section numbers, conceptual linkage helps.
Understand Rather Than Memorize: Focus on “why the law applies,” not just “what it says.”

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Conclusion

The CA Foundation Business Law paper requires conceptual depth and analytical clarity. The ICAI’s trend of case-based, reasoning oriented questions demands a shift from rote learning to practical understanding.

So, if you are preparing for the CA Foundation January 2026 attempt, don’t wait until the last minute. Start solving the ICAI pattern CA Foundation test paper and boost your level of confidence.

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FAQs

Ques1: What was the overall difficulty level of the CA Foundation Business Laws paper in 2025?

Ans: In 2025, the CA Foundation Business Law paper was moderate to slightly difficult due to its length and analytical case questions.

Ques2: Which acts are most scoring in CA Foundation Business Laws paper?

Ans: The Indian Contract Act, 1872, the partnership Act, 1932 and the sale of Goods Act, 1930 together contain 70% of the CA Foundation Business Law paper.

Ques3: What kind of questions is commonly repeated by ICAI in CA Foundation Business Law Paper?

Ans: Concepts like agency, indemnity, guarantee, registration of firms, and condition vs. warranties are often repeated in varied forms across CA Foundation Law attempts.

Ques4: What are the key strategies for effective answer writing in CA Foundation Business Law?

Ans: For effective answer writing in CA Foundation Business law:

Mention legal provision → facts → application → conclusion.
Practice from RTP, MTP, suggested answers.
Keep answers precise, structured, and neat.
Use bullets/headings for clarity

Ques5: What is the best way to prepare for the January 2026 attempt?

Ans: To prepare for CA Foundation Business Law effectively, understand all Acts deeply, use ICAI study material, RTPs, and MTPs, and give mock test papers to improve time management and answer writing.

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