CA Foundation Exam Pattern 2021 Updated


Candidates appearing for the CA Foundation Nov Session 2021 must be known with the exam pattern to understand what to expect on the day of the exam. Exam Pattern is a very essential thing to study carefully. It includes the types of questions, mode of exam, CA Foundation weightage, marking scheme, etc., so that the student can prepare properly. According to the CA Foundation Exam Pattern, for every wrong answer in the objective type questions, there will carry a negative marking of ¼th mark.

All the details of the CA Foundation exam pattern 2021 are given below. It is always advised to go through the Exam Pattern carefully before going for the main exams to get an idea of the CA Foundation Question Paper and accordingly you can manage your study plan.

  1. Check CA Foundation Exam Time Table/ Date Sheet for May 2021
  2. After official notification released by ICAI then, all eligible candidates can apply for the CA Foundation Exam from 5th February 2021.
  3. CA CPT Exam was a prior name of the CA Foundation Exam.
  4. CA Foundation Exam Duration is 3 hrs with each paper will be of 100 marks.
  5. There is a negative marking scheme in the objective types, for every wrong answer ¼th of the marks will be deducted.
  6. To pass the CA Foundation, students must score a minimum aggregate of 50% in all the papers and at least 40% of marks in each paper.

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CA Foundation Exam Pattern 2021 Particulars

CA Foundation Exam Pattern 2021

ParticularsCA Foundation 2021
Conducting BodyInstitute Of Chartered Accountant Of India (ICAI)
Level of ExamNational Level
FrequencyTwice a Year (May/June and November)
Mode of RegistrationOnline
Mode Of ExamOnline
Duration3 hours for each paper
Number of Papers4
Negative marksOnly for Paper 3 and 4 (0.25), i.e is 1/4th of marks
EligibilityClass 12 Passed or Appearing for Class 12 in Current Year
ExemptionsCandidates with Equivalent Qualification or Graduates and Post Graduates
Difficulty levelModerate

CA Foundation Syllabus, Weightage, and Marking Scheme 2021

For passing the CA Foundation level 1, candidates should need to go through their syllabus thoroughly. CA foundation exam pattern will provide you with a complete updated syllabus of CA Foundation of all the four subjects. Before appearing for the CA Foundation Exam candidates are advised to put a glance on the syllabus and marking scheme nicely so that you can manage your time accordingly.

Students who are seeking to prepare for the CA Foundation course are advised to check their CA Foundation Paper Pattern weightage. This will help you to prepare your study plan and accordingly, you can put your efforts into it. Every paper of CA Foundation has different weightage to consider whether it is CA Foundation Accounts Paper Pattern or CA Foundation Law Question Paper Pattern Weightage.

PapersSubjectMarks Distribution
Paper 1Principles And Practice Of Accounting(100 Marks)
Paper 2Business Laws And Business Correspondence 

Section A: Business Laws

Section B: Business Correspondence And Reporting

(60 Marks)(40 Marks)
Paper 3Business Mathematics, Logical Reasoning, And Statistics

Section A: Business Mathematics

Section B: Logical Reasoning

Section C: Statistics

(40 Marks)

(20 Marks)

(40 Marks)

Paper 4Business Economics And Business & Commercial Knowledge

Section A: Business Economics

Section B: Business and Commercial Knowledge

(60 Marks)

(40 Marks)

Total marks for CA Foundations marks are 400. Students are supposed to get at least 50% aggregate marks in all the subjects to pass the first level of CA.

Check out the CA Foundation Syllabus 2021 and Section-Wise Weightage Below


Principles and Practices of Accounting is the very first paper in CA Foundation. This subject is renamed from Fundamentals of Accounting in CPT, it consists of basic accounting which students have studied in the 11th and 12th commerce field i.e. Basic Concept of Accounting and Financial Statements.

Content AreaMarks Weightage and Distribution
1. Theoretical Framework5%-10%
2. Accounting Process

3. Bank Reconciliation Statement

4. Inventories

5. Concept and Accounting of Depreciation

6. Accounting for Special Transactions15%-20%
7. Final Accounts of Sole Proprietors

8. Partnership Accounts

9. Financial Statements of Not-for-Profit Organizations

10. Introduction to Company Accounts10%-15%


This is the second paper in CA Foundation divided into Two Sections


Content AreaMarks Weightage and Distribution
1. The Indian Contract Act, 187225%-30%
2. The Sale of Goods Act, 193020%-25%
3. The Indian Partnership Act, 193220%-25%
4. The Limited Liability Partnership Act, 20085%-10%
5. The Companies Act, 201315%-20%


Content AreaMarks Weightage and Distribution
Part I: Communication

1. Communication

Part II: Sentence Types and Word Power 

2. Sentence Types (Direct-Indirect, Active -Passive Speech)

3. Vocabulary Root Words, Synonyms, Antonyms, Prefixes, Suffixes), Phrasal verbs, Collocations and Idioms. 

Part III: Comprehension Passages and Note Making

4. Comprehension Passages 

5. Note Making 

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 



This is the third paper of the CA Foundation which helps students to develop an understanding of Basic Maths, Reasoning and Statistical and their application in business, Finance, and Economics and also develop logical understanding to solve problems.

Part – A. Business Mathematics (40 Marks)

Content AreaMarks Weightage and Distribution
1. Ratio and Proportion, Indices and Logarithms

2. Equations and Matrices

3. Linear Inequalities with Objective Functions and Optimization w.r.t. objective function. 

4. Time value of Money30%-40%
5. Permutations and Combinations

6. Sequence and Series

7. Sets, Relations and Functions

8. Basic applications of Differential and Integral calculus


Part – B: Logical Reasoning (20 Marks)

Content AreaMarks Weightage and Distribution
1. Number series, Coding and Decoding and odd man out. 

2. Direction Tests 

3. Seating Arrangements

4. Blood Relations

5. Syllogism


Part – C: Statistics (40 Marks)

Content AreaMarks Weightage and Distribution
1. Statistical description of Data 

2. Measures of Central tendency and Dispersion

3. Probability

4. Theoretical Distributions

5. Correlation and Regression10%-15%
6. Index Numbers and Time Series10%-15%


This is the fourth and last subject of CA Foundation, this subject is included to help students to make the concept of Business Economics strong and apply such concepts and theories in simple problem-solving.


Content AreaMarks Weightage and Distribution
1. Introduction to Business Economics15%-20%
2. Theory of Demand and Supply 

3. Theory of Production and Cost

4. Price Determination in Different Markets25%-30%
5. Business Cycles 15%-20%


Content AreaMarks Weightage and Distribution
1. Introduction to Business15%-18%
2. Business Environment15%-18%
3. Business Organizations 15%-20%
4. Government Policies for Business Growth15%-18%
5. Organizations Facilitating Business15%-18%
6. Common Business Terminologies15%-18%

Download the complete CA Foundation Syllabus 2021 from the ICAI official website.

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CA Foundation Study Material

Study Material is the most important thing that valued in your CA Foundation Exams. If you have well-managed study material with a study plan, then you are good to go with your CA Foundation Exams. For that, this ca foundation paper pattern 2021 is providing you the best study material for all the four papers of CA Foundation May 2021.

Paper-1: Principles and Practice of Accounting

Paper-2: Business Laws and Business Correspondence and Reporting

Paper-2: Sec-A – Business Laws

Paper-2: Sec-B: Business Correspondence and Reporting

Paper-3: Business Mathematics and Logical Reasoning & Statistics

Paper-4: Business Economics and Business and Commercial Knowledge

Part-I: Business Economics

Part-II: Business and Commercial Knowledge 

CA Foundation Exam Pattern 2021 Question Papers with Suggested Answers

ICAI has revised the syllabus under the new scheme. The students can download the practice papers for CA Foundation with suggested answers of Accounts and Law.

For the new scheme:-

PapersQuestion PaperSuggested Answers
Paper-1: Principles and Practice of AccountingNovember 2019

May 2019

November 2019

May 2019

Paper-2: Business Laws and Business Correspondence and ReportingNovember 2019

May 2019

November 2019

May 2019

Related: How to Prepare for CA Foundation in 4 Months Study Period

CA Foundation Exam Pattern 2021 Mock Test Papers

Mock Test Paper is the best way to test your understanding of concepts before appearing for the exams. ICAI provides you with CA Foundation Exam Pattern to make your studies easy and to get a clear understanding of the CA Foundation Exams. For your ease, we have created a complete collection of all the papers you need. Click on the link below to get papers for all four subjects of the CA Foundation Exam.

Get Latest Mock Test Papers and Previous Years’ Question Papers with Solutions


Ques 1- What marks will be awarded if I fill multiple darkened circles as answers in MCQs of Paper 3 and 4?

Ans- It will be treated as a wrong answer, and ¼ or 0.25 marks will be deducted.

Ques 2- Are fractional marks rounded off to full marks in CA Foundation Exam?

Ans- Yes, as per the latest CA Foundation Exam Pattern, the marks are rounded off to the next full mark.

Paper 1 and 2 have the provision of rounding off half (0.5) or above fractional marks to the next full mark.

Paper 3 and 4 have the provision for any fraction of mark to be rounded off to the next full mark.

Ques 3.  Does ICAI allow the use of the 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 4. 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 Application Form.

CA foundation exam pattern should be considered before appearing for the exams. This will not help you to just give you an idea of the CA Foundation Exams, rather it will help you to prepare a well-managed Study Plan for CA Foundation Course

Related: 4 Time-Saving Calculator Tricks for CA CPT/Foundation Exams