CA Foundation Exam Pattern & Chapter Wise Weightage 2023

Knowing the CA Foundation exam pattern is crucial for exam preparation. The exam pattern tells students about the chapter-wise weightage of all CA Foundation subjects, marking scheme, types of questions, mode of exam, negative marking, etc. The CA Foundation exams are conducted by the ICAI two times a year, in May and November.

In this article, you’ll know the CA Foundation Exam pattern for May 2023 attempt, passing marks, paper pattern and chapter-wise weightage.

CA Foundation Exam Pattern: Chapter-Wise Weightage, Passing Marks 2023

CA Foundation Exam Pattern May 2023

According to the CA Foundation exam pattern 2023, 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 exams. Furthermore, the passing mark for each paper is 40 marks.

The below table mentions the CA Foundation exam pattern for the May 2023 exams.

Particulars Details
Exam Name CA Foundation
Conducting Body Institute Of Chartered Accountant Of India (ICAI)
Level of Exam National Level
Frequency Twice a Year (May/June & Nov/Dec)
Mode of Registration Online
Mode Of Exam Online
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 and 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

CA Foundation Dec 2022 Papers Solutions

    Get all the details about the CA Foundation Course

    CA Foundation Paper Pattern

    Knowing the paper pattern and marking scheme of the CA Foundation subjects will help students in developing a smart plan. They can focus more on the 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)

    Check out the CA Foundation Exam Dates for the May 2023 examinations.

    What are the CA Foundation Passing Marks in 2023?

    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 new CA Course 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 2023

    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

    6. Accounting for Special Transactions 15%-20%
    7. Final Accounts of Sole Proprietors


    8. Partnership Accounts

    9. Financial Statements of Not-for-Profit Organizations

    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.

    CA Foundation Law Chapter Wise Weightage

    The second paper of 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

    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 Passages5. 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


    CA Foundation Maths Chapter Wise Weightage for May 2023

    The third paper of the CA Foundation helps students develop an understanding of Basic MathsReasoning, and Statistical and their application in business, Finance, and Economics and develop a logical understanding to solve problems. The CA Foundation exam pattern 2023 for maths, logical reasoning and statistics are 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
    and Optimization

    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
    Integral calculus


    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
    4. Blood Relations


    5. Syllogism


    Part C: Statistics (40 Marks)

    Chapters Marks-Weightage
    1. Statistical description of Data


    2. Measures of Central tendency and Dispersion

    3. Probability


    4. Theoretical Distributions

    5. Correlation and Regression 10%-15%
    6. Index Numbers and Time Series 10%-15%

    CA Foundation Economics Chapter Wise Weightage

    Business economics is the fourth and last subject of the CA Foundation. It is included to help students to 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

    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 May 2023

    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 papers and more.

    The ICAI CA Foundation Study material relevant for the May 2023 exams is:

    CA Foundation Subject Download PDF
    Principles and Practice of Accounting Download
    Business Laws and Business Correspondence and Reporting Download
    Business Mathematics, Logical Reasoning and Statistics Download
    Business Economics and Business and Commercial Knowledge 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 2023

    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 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.


    As you have read the complete CA Foundation exam pattern for May 2023 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.


    Ques 1. What is the paper pattern of the CA Foundation exam 2023?

    Ans- CA Foundation is divided into 4 papers, and each paper consists of 100 marks. The first 2 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 2023 exams?

    Ans- The exam pattern for the CA Foundation 2023 exams is most likely to be the same as for the 2023 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.