Latest ICAI CA Foundation Study Material Sept 2025 – PDFs, Fees, and Syllabus Overview

Bhagya Achievers
1st September, 2025
CA Foundation Exam

Latest ICAI CA Foundation Study Material Sept 2025 – PDFs, Fees, and Syllabus Overview

The CA Foundation exam is the first official step toward becoming a Chartered Accountant, and success at this level sets the tone for your entire CA journey. With the September 2025 attempt approaching, the Institute of Chartered Accountants of India (ICAI) has released the latest study materials, updated syllabus, and detailed guidelines for registration, fees, and paper structure.

Whether you're a first-time aspirant or preparing for a reattempt, having access to the most authentic study resources, understanding the revised exam pattern, and knowing the important deadlines is critical. ICAI’s Board of Studies (BoS) has published updated PDF modules, Revision Test Papers (RTPs), and Mock Test Papers (MTPs) to help students prepare more efficiently and confidently. Let’s review the ICAI study material.

Discover the high-impact topics that can help you maximize your CA Foundation score

ICAI CA Foundation Study Material September 2025:

CA Foundation Subjects	Link to Download
Paper 1: Accounting	Click here
Paper 2: Business Laws	Click here
Paper 3: Quantitative Aptitude Business mathematics Logical Reasoning Statistics	Click here
Paper 4: Business Economics	Click here

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Steps to download ICAI CA Foundation Study Material September 2025 PDFs

To download the ICAI Free CA Foundation Study Material, follow the below steps:

Step 1: Visit the official website of ICAI. Click on student section and then click on the “BOS Knowledge Portal”

Step 2: Click on the ‘Study Material’ section listed under the Revised CA Foundation Scheme (New Scheme)

Step 3: Click on the ‘Foundation Course’ listed under the Study Material section

Step 4: A list of all four Foundation papers will now appear on the screen. Click on the paper you wish to view or download.

Bhagya Achievers 2025 Review: The Best CA Foundation Test Series in India

ICAI CA Foundation Fees September 2025

The ICAI CA Foundation fees are structured to include both registration and exam form charges. On registration, students receive official ICAI study material and the course prospectus, ensuring they have everything needed to start preparation. Later, while filling the exam form, a separate fee is paid. ICAI also offers concessional rates for students from certain regions, making the course more inclusive.

Overall, the fee structure is designed to remain affordable while providing quality resources and support for every aspiring Chartered Accountant.

Check our detailed guide on registration and exam form charges now and start your CA journey with clarity – Click here

ICAI CA Foundation Study Material 2025: Download PDFs

Paper 1: Accounting

Module – 1	Initial Page
Chapter 1: Theoretical Framework	Unit 1: Meaning and Scope of Accounting
	Unit 2: Accounting Concepts, Principles And Conventions
	Unit 3: Capital and Revenue Expenditures and Receipts– Glossary
	Unit 4: Contingent Assets and Contingent Liabilities
	Unit 5: Accounting Policies
	Unit 6: Accounting as a Measurement Discipline – Valuation Principles, Accounting Estimates
	Unit 7: Accounting Standards
Chapter 2: Accounting Process	Unit 1: Basic Accounting Procedures – Journal Entries
	Unit 2: Ledgers
	Unit 3: Trial Balance
	Unit 4: Subsidiary Books
	Unit 5: Cash Book
	Unit 6: Rectification of Errors
Chapter 3: Bank Reconciliation Statement	Bank Reconciliation Statement
Chapter 4: Inventories	Inventories
Chapter 5: Depreciation and Amortisation	Depreciation and Amortisation
Chapter 6: Bills of Exchange and Promissory Notes	Bills of Exchange and Promissory Notes
Chapter 7: Preparation of Final Accounts of Sole Proprietors	Unit 1: Final Accounts of Non-Manufacturing Entities
	Unit 2: Final Accounts of Manufacturing Entities
Module – 2	Initial Pages
Chapter 8: Financial Statements of Not-for-Profit Organisations	Financial Statements of Not-for-Profit Organisations
Chapter 9: Accounts from Incomplete Records	Accounts from Incomplete Records
Chapter 10: Partnership and LLP Accounts	Unit 1: Introduction to Partnership Accounts
	Unit 2: Treatment of Goodwill in Partnership Accounts
	Unit 3: Admission of a New Partner
	Unit 4: Retirement of a Partner
	Unit 5: Death of a Partner
	Unit 6: Dissolution of Partnership Firms and LLPs
Chapter 11: Company Accounts	Unit 1: Introduction to Company Accounts
	Unit 2: Issue, Forfeiture and Re-Issue of Shares
	Unit 3: Issue of Debentures
	Unit 4: Accounting for Bonus Issue and Right Issue
	Unit 5: Redemption of Preference Shares
	Unit 6: Redemption of Debentures

Chapterwise Weightage of CA Foundation Accounting - click here

Paper 2: Business Law

Business Law Study Material
Initial Page
Chapter 1: Indian Regulatory Framework	Indian Regulatory Framework
Chapter 2: The Indian Contract Act, 1872	Unit 1: Nature of Contracts
	Unit 2: Consideration
	Unit 3: Other Essential Elements of a Contract
	Unit 4: Performance of Contract
	Unit 5: Breach of Contract and its Remedies
	Unit 6: Contingent and Quasi Contracts
	Unit 7: Contract of Idmenity and Guarantee
	Unit 8: Bailment and Pledge
	Unit 9: Agency
Chapter 3: The Sale of Goods Act, 1930	Unit 1: Formation of the Contract of Sale
	Unit 2: Conditions & Warranties
	Unit 3: Transfer of Ownership and Delivery of Goods
	Unit 4: Unpaid Seller
Chapter 4: The Indian Partnership Act, 1932	Unit 1: General Nature of a Partnership
	Unit 2: Relations of Partners
	Unit 3: Registration and Dissolution of a Firm
Chapter 5: The Limited Liability Partnership Act 2008	The Limited Liability Partnership
Chapter 6: The Companies Act, 2013	The Companies Act, 2013
Chapter 7: The Negotiable Instruments Act, 1881	The Negotiable Instruments

CA Foundation Business Law ABC analysis and Weightage- Click here

Paper 3: Quantitative Aptitude

Part A: Business Mathematics
Initial Pages
Part A: Business Mathematics	Chapter 1: Ratio and Proportion, Indices, Logarithms
	Chapter 2: Equations
	Chapter 3: Linear Inequalities
	Chapter 4: Mathematics of Finance
	Chapter 5: Basic Concepts of Permutations and Combinations
	Chapter 6: Sequence and Series – Arithmetic and Geometric Progressions
	Chapter 7: Sets, Functions and Relations
	Chapter 8: Basic Concepts of Differential and Integral Calculus Differential Calculus Integral Calculus
Part-B: Logical Reasoning	Chapter 9: Number Series, Coding and Decoding and Odd Man Out
	Chapter 10: Direction Tests
	Chapter 11: Seating Arrangements
	Chapter 12: Blood Relations

Part-C: Statistics	Chapter 13: Unit 1: Statistical Description of Data Unit II: Sampling
	Chapter 14: Measures of Central Tendency and Dispersion Unit I: Measures of Central Tendency Unit II: Dispersion
	Chapter 15: Probability
	Chapter 16: Theoretical Distributions
	Chapter 17: Correlation And Regression
	Chapter 18: Index Number

Chapterwise Weightage of Quantitative Aptitude in CA Foundation – Click here

Paper 4: Business Economics

Download Business Economics Study Material
	Initial Page
Chapter 1	Nature & Scope of Business Economics Unit I: Introduction Unit II: Basic Problems of an Economy & Role of Price Mechanism
Chapter 2	Theory of Demand and Supply Unit I: Law of Demand and Elasticity of Demand Unit II: Theory of Consumer Behaviour Unit III: Supply
Chapter 3	Theory of Production and Cost Unit I: Theory of Production Unit II: Theory of Cost
Chapter 4	Unit I: Meaning and Types of Markets Unit II: Determination of Prices Unit III: Price Output Determination under Different Market Forms
Chapter 5	Business Cycles
Chapter 6: Determination of National Income	Unit 1: National Income Accounting
Chapter 6: Determination of National Income	Unit 2: The Keynesian Theory of Determination of National Income
Chapter 7: Public Finance	Unit 1: Fiscal Functions: An Overview, Centre and State Finance
	Unit 2: Market Failure/ Government intervention to correct Market Failure
	Unit 3: The Process of Budget Making: Sources of Revenue, Expenditure Management and Management of Public Debt
	Unit 4: Fiscal Policy
Chapter 8: Money Market	Unit 1: The Concept of Money Demand: Important Theories
	Unit 2: The Concept of Money Supply
	Unit 3: Monetary Policy
Chapter 9: International Trade	Unit 1: Theories of International Trade
	Unit 2: The Instruments of Trade Policy
	Unit 3: Trade Negotiations
	Unit 4: Exchange Rate and Its Economic Effects
	Unit 5: International Capital Movements
Chapter 10: Indian Economy	Indian Economy

CA Foundation Business Economics ABC Analysis and Weightage of Marks - Click here

Prepare smarter, not harder—download our free CA Foundation notes and get exam-ready with simplified concepts

FAQs

Is CA Foundation exam easy?

Yes, ICAI CA Foundation exam is easy as compare to CA Inter and CA Final level.

Is the ICAI CA Foundation study material available for free?

Yes, ICAI CA Foundation study material is free. ICAI CA Foundation students can download study material anytime from ICAI.

Which study material is best for the CA Foundation preparation?

The ICAI CA Foundation study material is best for preparing CA Foundation exam.

Is ICAI Free study material enough to clear CA Foundation in first attempt?

Yes, ICAI Free Study material enough to clear CA Foundation in first attempt.

Can I clear CA Foundation exam with self-study?

Yes, if you follow proper study plan, use ICAI study material, make strategies, and attempting mock test paper help you to clear CA Foundation with self-study.

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Latest ICAI CA Foundation Study Material Sept 2025 – PDFs, Fees, and Syllabus Overview

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ICAI CA Foundation Study Material September 2025:

Steps to download ICAI CA Foundation Study Material September 2025 PDFs

ICAI CA Foundation Fees September 2025

ICAI CA Foundation Study Material 2025: Download PDFs

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