
27th January, 2025
CA Foundation Exam
ICAI CA Foundation Syllabus and Exam Pattern May 2025
Table of Contents
The CA Foundation exam is conducted by the Institute of Chartered Accountants of India. The CA Course has three levels, namely CA Foundation, CA Inter, and CA Final. All the levels have different exam patterns and syllabus.
If you are planning to give the CA Foundation exam in 2025, then it is necessary to know about the changes in the CA syllabus.
Being a CA Foundation student, it is necessary to familiarize yourself with the latest exam pattern and syllabus so that students can make their preparation strategy accordingly.
Read the full article to know about the ICAI CA Foundation Exam Pattern and Syllabus 2025.
ICAI CA Foundation Syllabus and Exam Pattern May 2025: Overview
Particulars |
Details |
Exam Conducting Body |
The Institute of Chartered Accountants of India (ICAI) |
Exam Frequency |
Thrice a year
|
Number of Papers |
Four |
Paper names |
Paper 1: Accounting Paper 2: Business laws Paper 3: Quantitative Aptitude Paper 4: Business Economics |
Negative Marking |
Paper 1 and 2: NO Negative Marking Paper 3 and 4: Yes (0.25 marks deducted from every correct answer) |
ICAI CA Foundation Exam pattern May 2025:
Paper name |
Types of Questions |
Total marks |
Exam Timings |
Paper 1: Accounting |
Descriptive |
100 Marks |
2pm to 5pm |
Paper 2: Business Law |
Descriptive |
100 Marks |
2pm to 5pm |
Paper 3: Quantitative Aptitude Part A: Business Mathematics Part B: Logical Reasoning Part C: Statistics |
Objective |
100 Marks Part A: 40 Marks Part B: 20 Marks Part C: 40 Marks |
2pm to 4pm |
Paper 4: Business Economics |
Objective |
100 Marks |
2pm to 4pm |
Read more:
ICAI CA Foundation May 2025 Paper-wise Syllabus:
Check out the below tables to know about the CA Foundation Subject-wise syllabus:
Paper 1: Accounting
Chapters |
Sub Topics |
Ch-1: Theoretical Framework |
|
Ch-2: Accounting Process |
|
Ch-3 Bank Reconciliation Statement |
|
Ch-4 Inventories |
|
Ch-5 Depreciation and Amortisation |
|
Ch-6: Bills of exchange and Promissory Notes |
|
Ch-7: Preparation of Final Accounts of Sole Proprietors |
Unit 1: Final Accounts of Non- Manufacturing Entities Unit 2: Final Accounts of Manufacturing Entities |
Ch-8: Financial Statements of Non-Profit Organisation |
|
Ch-9: Accounts from Incomplete Records |
|
Ch-10: Partnership and LLP accounts |
|
Ch-11: Company Accounts |
|
Paper 2: Business Laws
Chapters |
Sub Topics |
Ch-1: Indian Regulatory Framework |
|
Ch-2: The Indian Contract Act, 1872 |
|
Ch-3: The Sale of Goods Act, 1930 |
|
Ch-4: The Indian Partnership Act, 1932 |
|
Ch-5: The Limited Liability Partnership Act, 2008 |
|
Ch-6: The Companies Act, 2013 |
|
Ch-7: The Negotiable Instruments Act, 1881 |
Paper 3: Quantitative Aptitude
Section |
Chapters |
Part A: Business Mathematics (40 Marks) |
Ch-1: Ratio and Proportion, Indices, Logarithms Ch-2: Equations Ch-3: Linear Inequalities Ch-4: Mathematics of finance Ch-5: Basic Concepts of Permutation and Combination Ch-6: Sequence and Series – Arithmetic and Geometric Progression Ch-7: Sets, Relations and Function, Basics of Limits and Continuity functions Ch-8: Basic Application of Differential and Integral Calculus in Business and Economics |
Part B: Logical Reasoning (20 Marks) |
Ch-9: Number Series, Coding and Decoding and Odd Man out Ch-10: Direction Sense Test Ch-11: Seating Arrangement Ch-12: Blood Relations |
Part C: Statistics (40 Marks) |
Ch-13: Ch-14:Measures of Central Tendency and Dispersion Ch-15: Probability Ch-16: Theoretical Distributions Ch-17: Correlation and Regression Ch-18: Index Numbers |
Paper 4: Business Economics
Chapters |
Sub Topics |
Ch-1: Nature & Scope of Business Economics |
|
Ch-2: Theory of Demand and Supply |
|
Ch-3: Theory of Production and Cost |
|
Ch-4: Price Determination in Different Markets |
|
Ch-5: Business Cycles |
|
Ch-6: Determination of National Income |
|
Ch-7: Public Finance |
|
Ch-8: Money Market |
|
Ch-9: International Trade |
|
Ch-10: Indian Economy |
CA Foundation Exam 2025: Passing Criteria
To pass the CA Foundation exam, it is necessary to get required marks, which are set by ICAI. In order to pass the CA Foundation exam 2025, candidates must achieve at least 40% marks in each paper and an overall of 50% marks.
If candidates do not get passing marks in the CA Foundation 2025 exam, which is outlined by ICAI, then they will have to take the CA Foundation exam again.
ICAI CA Foundation Exam 2025 FAQs
Qus1. How can I download the CA Foundation Syllabus 2025?
Ans. You can download the CA Foundation syllabus 2025 on the ICAI BOS portal.
Qus2. What are the passing marks for the CA Foundation exam 2025?
Ans. To pass the CA Foundation 2025 exam, candidates need to get at least 40% marks in each subject and an overall of 50% marks.
Qus3. How many subjects are there in the CA Foundation 2025 exam?
Ans. There are a total number of four subjects in the CA Foundation 2025 exam, namely Accounting, Business Laws, Quantitative Aptitude, and Business Economics.
Qus4. Can I select specific subjects to study from the CA Foundation syllabus 2025?
Ans. No, you can select particular subjects because all subjects are necessary in the CA Foundation exam 2025.
Qus5. Are there any negative marking in CA Foundation 2025 exams?
Ans. Yes, there is a negative marking in Paper 3 and Paper 4 in CA Foundation 2025 exams, and for every incorrect answer, 0.25 marks are deducted from the correct answer.
Qus6. What is the time duration of the CA Foundation exam?
Ans. In the CA Foundation exam, the time duration of Paper 1 and Paper 2 is 3 hours, while Paper 3 and Paper 4 are for 2 hours.
Also Check:
- CA Foundation business economics ABC Analysis and weightage
- CA Foundation Business law ABC analysis and weightage
- Chapterwise weightage of quantitative aptitude in CA Foundation