The Exam pattern is very important for CA Foundation exam preparation. It describes the chapter-wise weightage, paper pattern, subjects, marking scheme, types of questions, mode of exam, negative marking, etc. The CA Foundation exams are conducted by the ICAI three times a year: in January, June, and September.
In this article, you’ll learn the CA Foundation Exam pattern for the 2025 attempt, passing marks, paper pattern and chapter-wise weightage.
Further, you can also check the complete details about the CA Course to get a better understanding.
CA Foundation January 2025 Achievers
CA Foundation Exam Pattern 2025
According to the CA Foundation exam pattern 2025, there are 4 papers in the exam, each consisting of 100 marks. The first 2 papers are subjective, and the remaining 2 are objective. There is also a negative marking on papers 3 and 4. So, for every wrong answer, the 1/4th mark will be deducted.
The total marks for the CA Foundation course are 400 marks. Students will require a minimum passing mark of 200 out of these 400 marks to clear the CA exams. Furthermore, the passing mark for each paper is 40 marks.
The table below mentions the CA Foundation exam pattern for the 2025 exams.
| Particulars | Details |
| Exam Name | CA Foundation |
| Conducting Body | Institute Of Chartered Accountant Of India (ICAI) |
| Level of Exam | National Level |
| Frequency | Thrice a Year (June, September & Jan) |
| Mode of Registration | Online |
| Mode Of Exam | Offline Mode |
| Number of Papers | 4 |
| CA Foundation Subjects | Principles And Practice Of Accounting Business Laws And Business Correspondence Business Mathematics, Logical Reasoning, and Statistics Business Economics And Business & Commercial Knowledge |
| Duration | 3 Hours for Paper 1 & 2 2 Hours for Paper 3 & 4 |
| Total Marks | 400 (100 for each paper) |
| Types of Questions | Subjective & Objective |
| Medium | Hindi or English |
| Negative marks | Only for Paper 3 and 4 (0.25), i.e. is 1/4th of marks |
| Eligibility | Class 12 Passed or Appearing for Class 12 in Current Year |
| Exemptions | Candidates with Equivalent Qualification or Graduates and Post Graduates |
| Difficulty level | Moderate |
| Official Website | icai.org |
Check out this article if you want to know the CA Foundation Exam Date for Jan/May/Sept. 2025. The exam dates for CA Foundation May 2025 are 15, 17, 19 and 21, 2025. To know more details check the link.
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CA Foundation Jan 2024 Papers Solutions
CA Foundation Paper Pattern 2025
Knowing the paper pattern and marking scheme of the CA Foundation subjects will help students develop a smart plan. They can focus more on topics that have higher weightage. Moreover, the paper patterns of the CA Foundation subjects, like Accounts, Law, and others, are different.
So check out the table below to get the CA Foundation question paper pattern and their marks distribution.
| Papers | Subject | Marks Distribution |
| Paper 1 | Principles And Practice Of Accounting | (100 Marks) |
| Paper 2 | Business Laws And Business Correspondence
Section A: Business Laws Section B: Business Correspondence And | (60 Marks)
(40 Marks) |
| Paper 3 | Business Mathematics, Logical Reasoning, And Statistics Section A: Business Mathematics Section B: Logical Reasoning Section C: Statistics | (40 Marks)
(20 Marks) (40 Marks) |
| Paper 4 | Business Economics And Business & Commercial Knowledge Section A: Business Economics Section B: Business and Commercial Knowledge | (60 Marks)
(40 Marks) |
What are the CA Foundation Passing Marks in 2025?
To crack the CA Foundation exams, students require a minimum passing mark of 40% in each paper and a total of 50% for all subjects. Therefore, students need to get an aggregate of at least 200 marks to pass the CA Foundation exams.
Furthermore, as per the marking scheme, there will be negative marking in paper 3 and 4. So, students must keep that in mind, as unnecessary marks can be deducted in these papers.
In the ICAI CA Course New curriculum, now students have to score minimum of 50% in each subject to clear that subject.
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CA Foundation Chapter-wise Weightage for All Subjects 2025
Paper 1: CA Foundation Accounts Chapter Wise Weightage
The below table mentions the CA Foundation Accounts chapter-wise weightage and marks distribution.
| Chapters | Marks-Weightage |
| 1. Theoretical Framework | 5%-10% |
| 2. Accounting Process
3. Bank Reconciliation Statement 4. Inventories 5. Concept and Accounting of Depreciation | 25%-30% |
| 6. Accounting for Special Transactions | 15%-20% |
| 7. Final Accounts of Sole Proprietors
8. Partnership Accounts 9. Financial Statements of Not-for-Profit Organizations | 30%-40% |
| 10. Introduction to Company Accounts | 10%-15% |
Accounts is an integral part of the Chartered Accountancy course. Therefore, you need to prepare well for this paper. Now as you know the CA Foundation Accounts chapter-wise weightage, you can make a proper plan for yourself.
Paper 2: CA Foundation Law Chapter Wise Weightage
The second paper on the CA Foundation is divided into Two Sections. Section A is Business law, and Section B is correspondence and reporting. The CA Foundation exam pattern for the law subject is one of the most requested by the students. Students can check the CA Foundation Law chapter-wise weightage from the following table and start their preparation accordingly.
Section A: Business Laws (60 Marks)
| Chapters | 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 Reporting (40 Marks)
| Chapters | Marks-Weightage |
| Part I: Communication
1. Communication | 10%-15% |
| Part II: Sentence Types and Word Power
2. Sentence Types (Direct-Indirect, Active-Passive Speech) 3. Vocabulary Root Words, Synonyms, Antonyms, Prefixes, Suffixes), | 20%-30% |
| Part III: Comprehension Passages and Note Making 4. Comprehension Passages5. Note Making | 20%-30% |
| Part IV: Developing Writing Skills
6. Introduction to Basic Writing 7. Précis Writing 8. Article Writing 9. Report Writing 10. Writing Formal Letters 11. Writing Formal Mails 12. Resume Writing 13. Meetings | 35%-40% |
Paper 3: Quantitative Aptitude Chapter Wise Weightage
The third paper of the CA Foundation helps students develop an understanding of Basic Math, Reasoning, and statistics and their applications in business, Finance, and Economics and a logical understanding of how to solve problems. The CA Foundation exam pattern 2025 for math, logical reasoning, and statistics is mentioned below, along with the marks distribution.
Part A: Business Mathematics (40 Marks)
Check the table below to know the CA Foundation Maths Chapter-wise weightage and the marks distribution.
| Chapters | Marks-Weightage |
| 1. Ratio and Proportion, Indices and Logarithms
2. Equations and Matrices 3. Linear Inequalities with Objective Functions | 20%-30% |
| 4. Time value of Money | 30%-40% |
| 5. Permutations and Combinations
6. Sequence and Series 7. Sets, Relations and Functions 8. Basic applications of Differential and | 30%-50% |
Part B: Logical Reasoning (20 Marks)
| Chapters | Marks-Weightage |
| 1. Number series, Coding and Decoding and odd man out 2. Direction Tests 3. Seating Arrangements | 60%-70% |
| 4. Blood Relations
5. Syllogism | 30%-40% |
Part C: Statistics (40 Marks)
| Chapters | Marks-Weightage |
| 1. Statistical description of Data
2. Measures of Central tendency and Dispersion | 45%-50% |
| 3. Probability
4. Theoretical Distributions | 25%-30% |
| 5. Correlation and Regression | 10%-15% |
| 6. Index Numbers and Time Series | 10%-15% |
Paper 4: CA Foundation Economics Chapter Wise Weightage
Business economics is the fourth and last subject of the CA Foundation. It is included to help students make the concept of Business Economics strong and apply such concepts and theories in simple problem-solving. Check out the CA Foundation paper pattern for the economics and commercial knowledge subjects.
Part I: Business Economics(60 Marks)
| Chapters | Marks-Weightage |
| 1. Introduction to Business Economics | 15%-20% |
| 2. Theory of Demand and Supply
3. Theory of Production and Cost | 35%-40% |
| 4. Price Determination in Different Markets | 25%-30% |
| 5. Business Cycles | 15%-20% |
Part II: Business And Commercial Knowledge (40 Marks)
| Chapters | Marks-Weightage |
| 1. Introduction to Business | 15%-18% |
| 2. Business Environment | 15%-18% |
| 3. Business Organizations | 15%-20% |
| 4. Government Policies for Business Growth | 15%-18% |
| 5. Organizations Facilitating Business | 15%-18% |
| 6. Common Business Terminologies | 15%-18% |
Download the CA Foundation Chapter-wise Weightage PDF
Here is the direct link for the topic-wise weightage and marks distribution for the CA Foundation papers.
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CA Foundation Study Material for Jan 2025
ICAI provides the CA Foundation Study Material that covers the complete syllabus of the exams. In the ICAI study material, you’ll get the course modules, revision and mock test papers, previous year’s papers, and more.
The ICAI CA Foundation Study material relevant for the Jan 2025 exams is:
| CA Foundation Subject | Download PDF |
|---|---|
| Paper 1: Accounts | Download |
| Paper 2: Business Laws | Download |
| Paper 3: Quantative Aptitude | Download |
| Paper 4: Business Economics | Download |
CA Foundation Question Papers with Suggested Answers
To know the ICAI CA Foundation Exam pattern, students need to go through the previous year’s question papers. This way, they can know the paper pattern, difficulty level, marks distribution, etc.
| CA Foundation Paper | Question Paper | Suggested Answer |
|---|---|---|
| Paper-1: Principles and Practice of Accounting | May 2022 | May 2022 |
| Paper-2: Business Laws | May 2022 | May 2022 |
CA Foundation Papers 2025
Mock Test Papers and question papers are the best way to test your understanding of concepts before appearing for the exams. ICAI provides you with the CA Foundation Exam Pattern to make your studies easy and to get a clear understanding of the exams. Moreover, we have created a complete collection of all the CA Foundation Question papers with solutions from previous years, mock test papers, and revision test papers, which you’ll need during your preparation. These question papers will play a crucial role in getting the desired CA Foundation result.
Conclusion
As you have read the complete CA Foundation exam pattern for the 2025 exams and the chapter-wise weightage of all the CA Foundation papers, you now know how to prepare for the exams. Other than that, you now also know the negative marking in CA Foundation, passing criteria, study material, and question papers for efficient preparation. All the students are advised to first make a proper study plan and then start preparing to avoid waste of time and energy.
FAQ’s
Ques 1. What is the paper pattern of the CA Foundation exam 2025?
Ans—CA Foundation is divided into four papers, each worth 100 marks. The first two papers are subjective, and the last two are MCQ-based.
Ques 2. What are the passing criteria for CA Foundation exams?
Ans- To pass the CA Foundation exams, students need to get an aggregate of at least 50% and score more than 40% on each paper.
Ques 3. Is there any negative marking in the CA Foundation Papers?
Ans- Yes, there is a negative marking in the CA Foundation objective papers – 3 and 4. Hence, the 1/4th mark will be deducted for every wrong answer.
Ques 4. What is the CA Foundation exam pattern for the 2025 exams?
Ans- The exam pattern for the CA Foundation 2025 exams is most likely to be the same as for the 2025 exams. However, if there is any change, we’ll update that on this page.
Ques 5. Does ICAI allow the use of calculators in the CA Foundation Exam? Which type of calculator can be used?
Ans. As per ICAI guidelines, students can use a battery-operated calculator with up to 6 functions, 12 digits, and two memories.
Ques 6. Can I change my selected Medium of Study/Exam?
Ans. Yes, you will have to change the medium of study in your exam form when ICAI opens the correction window. To read more about the correction window, visit- CA Foundation Exam Form.
Ques 7. Is it easy to clear the CA Foundation Exam?
Ans. Yes, you can easily clear the CA foundation exams, but you need to study smartly. First, you need to know the CA Foundation exam pattern and syllabus. Then make a study plan and start preparing. Try to complete the CA Foundation syllabus early so that you can revise properly and solve enough mock test papers.
Ques 8. How many attempts are available for the CA Foundation exams?
Ans. CA Foundation students will get 6 attempts to clear the exams.
Ques 9. Will ICAI send the CA Foundation books after registration for free or is it a paid service?
Ans. No, it is not a paid service. You will receive your books shortly after registering for the CA course.
Ques10. How many subjects are there in the CA Foundation?
Ans. The CA Foundation comprises 4 major subjects, which candidates must clear to reach the second stage of the CA Exam.