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CA Foundation Exam Pattern 2025: The Institute of Chartered Accountants of India (ICAI) has specified the CA Foundation paper pattern 2025. By referring to the CA Foundation pattern 2025 can get a complete understanding of the exam, subjects included, the marking scheme and duration of national-level exam. The upcoming CA Foundation January 2025 exams would be conducted as per the CA Foundation new syllabus. ICAI implemented the new ICAI scheme implemented last year. The CA Foundation paper pattern 2025 has also changed according to the new scheme.
Knowing this CA exam pattern of CA Foundation can help candidates to prepare a strategy for the exam. ICAI conducts CA Foundation exam thrice a year in January, June and September. In this article, get to know all the details of CA Foundation paper pattern 2025, CA Foundation marking scheme and other important details related to the exam.
Particulars | Details |
---|---|
Name of the exam | CA Foundation, earlier known as CA CPT (Common Proficiency Test). |
Conducting Body | The Institute Of Chartered Accountants of India (ICAI) |
Mode of exam | Offline |
Frequency | TWICE in a year May/June) November/December) |
Level of exam | National level |
Level of difficulty | Easy to Moderate |
Subjects | The CA Foundation exam includes FOUR papers: Paper 1 - Accounting Paper 2 - Business Laws Paper 3 - Quantitative Aptitude: Part A: Business Mathematics Part B: Logical Reasoning Part C: Statistics Paper 4 - Business Economics |
Duration of the question papers | Paper 1 and 2 will be of 3 hours Paper 3 and 4 will be of 2 hours |
Question Type | Paper 1 and 2 - Subjective Paper 3 and 4 - Objective |
Marks | Each paper will be of 100 marks. |
Total marks | 400 |
Marking scheme | For subjective (Paper 1 and 2) - NO negative marking For objective papers (Paper 3 and 4) - ¼ mark will be deducted for every wrong answer |
Medium of exam | English/Hindi except for Paper 2 (section b which will be in English only) |
Basic details about CA Foundation exam paper pattern 2025 is given below:
There are four papers in the CA Foundation examination.
Paper 1 and Paper 2 are subjective types
Paper 3 and Paper 4 are objective types
CA foundation total marks is 400 where each paper is for 100 marks.
CA Foundation negative marking is applicable to objective papers. Any wrong answer will deduct one-fourth mark in the paper
The exam is conducted offline
The medium of the exam is either English or Hindi except for Section (b) of paper 2 which will compulsorily be taken in English language only.
The CA Foundation passing marks have been fixed at 40%. To qualify the CA Foundation exam 2025, a candidate needs to secure minimum 40% marks in each paper and an aggregate of 50% in all four papers. Candidates securing less than the passing criteria specified by ICAI will not be considered a pass. Such candidates have to reappear for the CS Foundation papers.
Related: Check CA Foundation Pass Percentage
Along with the paper pattern of CA Foundation, candidates need to be aware of the topics and subtopics covered under the CA Foundation syllabus as per the new ICAI scheme of education and training. Each topic and subtopic from which the CA Foundation 2025 question paper will be prepared is included in the syllabus. ICAI provides the CA Foundation syllabus on its official website.
Tabulated below are the sections and topics covered under the CA Foundation paper pattern. Each row highlights the topic as well as the weightage of the topic covered in all four papers. The table will help candidates to prepare for the exam effectively by focusing on CA foundation chapter-wise weightage.
Note- The revised section-wise weightage has been taken from the CA Foundation exams.
Given below are tables containing the topics and their weights in each of the four papers contained in the CA Foundation syllabus under new ICAI scheme of education and training.
Objective To develop an understanding of the basic concepts and principles of accounting and apply the same in preparing financial statements and simple problem solving. | ||
Contents | Sections | Weight |
1. Theoretical Framework | I | 5%-10% |
(i) Meaning and scope of accounting | ||
(ii) Accounting Concepts, principles and conventions | ||
(iii) Capital and revenue expenditure, capital and revenue receipts, contingent assets and contingent liabilities | ||
(iv) Accounting policies | ||
(v) Accounting as a measurement discipline – valuation principles, accounting estimates | ||
(vi) Accounting Standards - concepts and objectives. | ||
2. Accounting Process | II | 30%-35% |
(i) Recording accounting transactions: principles of double entry book-keeping, books of original entry - journal, subsidiary books, cash book, | ||
ledger-format, posting from journal and subsidiary books, balancing of accounts | ||
(ii) Preparation of trial balance | ||
(iii) Rectification of errors. | ||
3. Bank Reconciliation Statement | ||
Introduction, reasons and preparation of bank reconciliation statement. | ||
4. Inventories | ||
Meaning, Basis and technique of inventory valuation, Cost of Inventory, Net Realizable value and Record System. | ||
5. Depreciation and Amortisation | ||
Tangible and Intangible assets - Meaning and difference, concepts, methods of computation and accounting treatment of depreciation / amortization, change in depreciation method. | ||
6. Bills of exchange and Promissory notes | ||
Meaning of bills of exchange and promissory notes and their accounting treatment; accommodation bills. | ||
7. Preparation of Final accounts of Sole Proprietors | III | 20%-25% |
Elements of financial statements, closing adjustment entries, trading account, profit and loss account and balance sheet of manufacturing and non-manufacturing entities. | ||
8. Financial Statements of Not-for- Profit Organizations Significance and preparation of receipt and payment account, income and expenditure account and balance sheet, difference between profit and loss account and income and expenditure account. | ||
9. Accounts from Incomplete Records (excluding preparation of accounts based on ratios) | ||
10. Partnership and LLP Accounts | IV | 15%-20% |
(i) Final accounts of partnership firms and LLP’s | ||
(ii) Admission, retirement and death of a partner including treatment of goodwill | ||
(iii) Dissolution of partnership firms and LLP’s including piecemeal distribution of assets | ||
11. Company Accounts | V | 15%-25% |
(i) Definition of shares and debentures | ||
(ii) Issue of shares and debentures, forfeiture of shares, re-issue of forfeited shares | ||
(iii) Redemption of preference shares and debentures (excluding purchase and redemption of own debentures and sinking fund method) | ||
(iv) Accounting for bonus issue and right issue |
Objective To develop general legal knowledge of the law of Contracts, Sales and understanding of various forms of businesses and their functioning to regulate business environment and to acquire the ability to address basic application-oriented issues. | ||
Contents | Sections | Weight |
1. Indian Regulatory Framework- Major Regulatory Bodies such as Ministry of Finance, Ministry of Corporate Affairs, SEBI, RBI, IBBI, Ministry of Law and Justice etc. | I | 0%-5% |
2. The Indian Contract Act, 1872: General nature of contract, Consideration, Other essential elements of a valid contract, Performance of contract, Breach of contract, Contingent and Quasi Contract, Contract of Indemnity and Guarantee, Contract of Bailment and Pledge, Contract of Agency. | II | 20%-30% |
3. The Sale of Goods Act, 1930: Formation of the contract of sale, Conditions and Warranties, Transfer of ownership and Delivery of goods, Unpaid seller and his rights. | III | 15%-20% |
4. The Indian Partnership Act, 1932: General Nature of Partnership, Rights and Duties of partners, Reconstitution of firms, Registration and Dissolution of a firm. | IV | 15%-20% |
5. The Limited Liability Partnership Act, 2008: Introduction-covering nature and scope, Essential features, Characteristics of LLP, Incorporation and Differences with other forms of organizations. | V | 5%-10% |
6. The Companies Act, 2013: Essential features of company, Corporate veil theory, Classes of companies, Types of share capital, Incorporation of company, Memorandum of Association, Articles of Association, Doctrine of Indoor Management. | VI | 15%-20% |
7. The Negotiable Instruments Act, 1881: Meaning of Negotiable Instruments, Characteristics, Classification of Instruments, Different provisions relating to Negotiation, Presentment of Instruments, Rules of Compensation. | VII | 10%-15% |
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Objective (a) To develop an understanding of the basic mathematical and statistical tools and apply the same in business, finance and economic situations. (b) To develop logical reasoning skills. The whole syllabus of Quantitative Aptitude shall be divided into three broad areas. Business Mathematics Logical Reasoning Statistics | ||
Content | Section | Weight |
Part A: Business Mathematics (40 Marks) | ||
1. Ratio and proportion, Indices and Logarithms: Ratio and proportion and Time and work-related problems, Laws of Indices, Exponents and Logarithms and Anti Logarithms. 2. Equations: Equations: Linear Simultaneous linear equations up to three variables, Quadratic and Cubic equations in one variable. Applications in Business related problems. 3. Linear Inequalities: Linear Inequalities: Linear Inequalities in one and two variables and the solution space | I | 20%-30% |
4. Mathematics of Finance o Simple Interest o Compound interest | II | 30%-40% |
o Nominal and Effective Rate of Interest o Present Value o Net Present Value o Future Value o Perpetuity o Annuities o Sinking Funds o Calculating of EMI o Calculations of Returns: Nominal and Effective rate of Return o Compound Annual growth rate (CAGR) | ||
5. Permutations and Combinations: Basic concepts of Permutations and combinations: Introduction, the factorial, permutations, results, circular permutations, permutations with restrictions, Combinations with standard results. 6. Sequence and Series: Introduction Sequences, Series, Arithmetic and Geometric progression, Relationship between AM and GM and Sum of n terms of special series and Business Applications. 7. Sets, Relations, and Functions. Basics of Limits and Continuity functions. 8. Basic applications of Differential and Integral calculus in Business and Economics (Excluding the trigonometric applications). | III | 30%-50% |
Part B: Logical Reasoning (20 Marks) | ||
9. Number series coding and Decoding and odd man out | IV | 20%-30% |
10. Direction Tests | 20%-30% | |
11. Seating Arrangements | 20%-30% | |
12. Blood Relations | 20%-30% | |
Part C: Statistics (40 Marks) | ||
13. Unit 1: Statistical Representation of Data, Diagrammatic representation of data, Frequency distribution, Graphical representation of Frequency Distribution –Histogram, Frequency Polygon, Ogive, Pie-chart. Unit:2 Sampling: Basic principles of sampling theory, comparison between sample survey and complete enumeration, some important terms associated sampling types of sampling, sampling and non-sampling errors. 14. Measures of Central tendency and Dispersion: Measures of Central Tendency and Dispersion: Mean Median, Mode, Mean Deviation, Quartiles and Quartile Deviation, Standard Deviation, Co-efficient of Variation, Coefficient of Quartile Deviation. | V | 45%-50% |
15. Probability: Independent and dependent events; mutually exclusive events. Total and Compound Probability and Bayes’ theorem. 16. Theoretical Distributions: Random variables, Discrete and Continuous Random variables, Expectation of a discrete random variable, Theoretical | VI | 25%-30% |
Distributions: Binomial Distribution, Poisson distribution – basic application and Normal Distribution – basic applications. | ||
17. Correlation and Regression: Scatter diagram, Karl Pearson’s Coefficient of Correlation Rank Correlation, Regression lines, Regression equations, Regression coefficients. | VII | 10%-15% |
18. Index Numbers: Uses of Index Numbers, Problems involved in construction of Index Numbers, Methods of construction of Index Numbers. BSE SENSEX and NSE | VIII | 10%-15% |
Objective To develop an understanding of the concepts and theories of Economics and to acquire the ability for addressing application-oriented issues. | ||
Contents | Section | Weightage |
1. Introduction to Business Economics Meaning and scope of Business Economics Basic Problems of an Economy and Role of Price Mechanism. | I | 5% |
2. Theory of Demand and Supply Meaning and Determinants of Demand, Law of Demand and Elasticity of Demand – Price, Income and Cross Elasticity Theory of Consumer’s Behaviour –Indifference Curve approach Meaning and Determinants of Supply, Law of Supply and Elasticity of Supply, Market Equilibrium and Social Efficiency. | II | 10% |
3. Theory of Production and Cost Meaning and Factors of Production, Short Run and Long Run Law of Production – The Law of Variable Proportions and Laws of Returns to Scale, Producer’s Equilibrium | III | 10% |
Concepts of Costs – Short-run and long-run costs, Average and Marginal Costs, Total, Fixed and Variable Costs | ||
4. Price Determination in Different Markets Market Structures: Perfect Competition, Monopoly and Monopolistic Competition. Using Game Theory to study Oligopoly. Price Determination in these Markets Price- Output Determination under different Market Forms | IV | 15% |
5. Determination of National Income a Macro Economic Aggregates and Measurement of National Income b. Determination of National Income: Keynes’ Two Sector Basic Model, Three Sectors and Four Sectors Models | V | 15% |
6. Business Cycles - Meaning - Phases - Features - Causes behind these Cycles | VI | 5% |
7. Public Finance a. Fiscal functions: An Overview, Centre and State Finance b Market Failure/ Government intervention to correct market failure. | VII | 10% |
c. Process of budget making: Sources of Revenue, Expenditure Management, and Management of Public Debt. d. Fiscal Policy | ||
8. Money Market a. Concept of Money Demand b. Important theories of Demand for Money c. Concept of Money Supply, Cryptocurrency and other new terminology d. Monetary Policy | VIII | 10% |
9. International Trade a. Theories of International Trade including theories of intra-industry trade by Krugman. b. Trade Policy – The Instruments of Trade Policy c. Trade Negotiations d. Exchange Rates and its economic effects e. International Capital Movements: Foreign Direct Investment | IX | 10% |
10. Indian Economy (Before 1950- Chanakya and Nand Vansh, OECD Paper (1950-1991), Basic knowledge 1991 Onwards | X | 10% |
ICAI also facilitates the candidates by providing complete subject-wise CA Foundation study material. This includes a comprehensive explanation of topics covered, revision question papers, mock test papers along with the outline of the syllabus that will be covered in the CA Foundation 2025 exam. The study material relevant for each year is updated by ICAI on its website.
There are four subjects in CA Foundation exam 2025.
Negative marking is applicable to objective papers. Any wrong answer will deduct one-fourth mark in the paper.
To qualify the CA Foundation exam, candidates need to secure minimum 40% marks in each paper and an aggregate of 50% in all four papers.
A candidate has obtain a minimum of 40 marks in each paper and 220 marks in total out of 400 to pass the exam.
Candidates must score minimum 200 marks out of 400 in all subjects combined. Additionally candidates must score minimum 40% in each subject individually.
Hello aspirant,
Students must register with BoS by September 1, 2024, and finish the four-month study session. Additionally, provisional registrations for students who passed their tenth class have begun at ICAI.
For more information you can visit our site by clicking on the link given below.
Thank you
If you chose chartered accountant (CA), then you have to write several exams and practical training. Here are some exams to write in your road to pursue CA, that are conducted by ICAI.
Dear aspirant !
Hope you are doing well !
CA Foundation Exam Pattern 2024 – Details
Candidates must successfully clear their 10th and 12th exams from a recognized educational institute . Also, the minimum mark they need to attain in their 12th standards is 50% aggregate. There is no age restriction to apply for the CA foundation.
The details of this exam is given below ;-
Hope it helps you !
Thanking you !!
A breach of contract refers to the failure of one party to fulfill its responsibilities under the terms of a contract, that leads to legal consequences and potential remedies for the non breaching party. In simple terms, it's when one party doesn't do what they promised to do in a contract.
A breach of contract can take various forms, including:
Hello,
I'm assuming you mean that you wrote wrong question booklet number in CA Foundation Maths exam and then corrected it using a whitener and wrote the correct number over it. If this is the case, then you don't need to worry as such mistakes happen a lot among students every year and as we cannot replace the OMR sheet, the invigilators suggest to use whiteners.
It's perfectly normal and acceptable. You need not worry about anything.
Hope this helps,
Thank you
Budget analysis, in a nutshell, entails thoroughly analyzing the details of a financial budget. The budget analysis aims to better understand and manage revenue. Budget analysts assist in the achievement of financial targets, the preservation of profitability, and the pursuit of long-term growth for a business. Budget analysts generally have a bachelor's degree in accounting, finance, economics, or a closely related field. Knowledge of Financial Management is of prime importance in this career.
The invention of the database has given fresh breath to the people involved in the data analytics career path. Analysis refers to splitting up a whole into its individual components for individual analysis. Data analysis is a method through which raw data are processed and transformed into information that would be beneficial for user strategic thinking.
Data are collected and examined to respond to questions, evaluate hypotheses or contradict theories. It is a tool for analyzing, transforming, modeling, and arranging data with useful knowledge, to assist in decision-making and methods, encompassing various strategies, and is used in different fields of business, research, and social science.
An underwrite plays crucial roles in the finance and insurance industry and works for mortgage, loan, and insurance companies. He or she analyses applications for insurance policies and assess the risk capacity to decide whether to approve application or reject. He or she assesses and evaluates the risk of another party for a fee in the form of commision or premium.
Underwriters have strong analytical skills and they understand the insurance principle to evaluate the health of potential clients. They collaborate with agents, brokers, and to their clients to collect information and explain the insurance product details. They work on all kinds of insurance like mortgage, health insurance, life insurance, automobile, and several other kinds of insurance.
Finance Executives manage money, overseeing a company's income, expenses, and investments. They monitor financial transactions, create and assess reports like cash flows, and strategies to enhance profit margins and reduce expenses. Their role is crucial for staying competitive and making wise market decisions in response to current dynamics.
Finance Executives establish strategic financial goals, objectives, and performance criteria. Strong accounting and analytical skills are fundamental to this role. While often working fixed hours, they may extend their work hours to meet deadlines. This career is well-suited for individuals with a keen understanding of finance, attention to detail, and the ability to navigate complex financial landscapes.
A product manager is a professional who determines what a product should do and how it should look like. A product manager analyses customer needs and combines them with company goals to develop a product that satisfies everyone. He or she works in coordination with different departments like engineers, salespersons, and product designers to ensure everyone works towards achieving the company's goals.
A product manager develops strategies and plans to help the employees work towards a common goal that is to develop a product that the customers demand. He or she plays the role of the first point of contact in the organisation for anyone who needs to know about the product. Concerning larger programmes, they work with Technical Program Managers to deliver results.
Operations manager is tasked with supervising the financial and business experts involved in the production of goods and services. A career as operations manager needs to supervise many divisions and coordinate daily activities. The role of operations manager is to oversee and manage diverse activities which is part of a profession as an operations manager.
All levels of an organisation's operational activities are overseen by an operations manager. He or she is in charge of selecting candidates, imparting instruction, and managing quality control programmes. Operations managers also develop plans for process improvements to ensure that everyone finishes their work on schedule. He or she must regularly evaluate budgets, manage costs, and analyse data and statistics.
A stock analyst is an individual who analyses and evaluates various stocks and securities in the financial market. He or she in the stock analyst career forecasts stock market results, normally with an emphasis on the securities that a company or firm invests in. He or she also prepares scientific reports on financial forecasts, predictions, and recommendations based on a stock's expected profit.
Individuals who enjoy learning and data processing, are good problem solvers, and have a strong work ethic will excel in the stock market analyst sector. Students can pursue a BBA (Bachelor of Business Administration), MBA (Master of Business Administration), M.Stat (Master of Statistics) to opt for a career in stock market analysis
A Researcher is a professional who is responsible for collecting data and information by reviewing the literature and conducting experiments and surveys. He or she uses various methodological processes to provide accurate data and information that is utilised by academicians and other industry professionals. Here, we will discuss what is a researcher, the researcher's salary, types of researchers.
Welding Engineer Job Description: A Welding Engineer work involves managing welding projects and supervising welding teams. He or she is responsible for reviewing welding procedures, processes and documentation. A career as Welding Engineer involves conducting failure analyses and causes on welding issues.
A Quality Assurance (QA) Manager, synonymous with a Quality Assurance Manager, holds a pivotal role in ensuring products meet predefined standards. Responsible for planning, directing, and formulating control policies, the QA Manager safeguards company efficiency and profitability. By scrutinizing products for flaws and ensuring compliance with internal and external requirements, they uphold quality, validating the effectiveness of quality assurance teams in maintaining high standards before product release.
A quality controller plays a crucial role in an organisation. He or she is responsible for performing quality checks on manufactured products. He or she identifies the defects in a product and rejects the product.
A quality controller records detailed information about products with defects and sends it to the supervisor or plant manager to take necessary actions to improve the production process.
A Production Manager oversees manufacturing processes, ensuring timely and budgeted delivery of products. Responsible for safe, cost-effective production meeting quality standards, their role adapts to the production system. Also known as an Operations Manager, they manage human and material resources, contributing to efficient production and service delivery.
A product manager is a professional who determines what a product should do and how it should look like. A product manager analyses customer needs and combines them with company goals to develop a product that satisfies everyone. He or she works in coordination with different departments like engineers, salespersons, and product designers to ensure everyone works towards achieving the company's goals.
A product manager develops strategies and plans to help the employees work towards a common goal that is to develop a product that the customers demand. He or she plays the role of the first point of contact in the organisation for anyone who needs to know about the product. Concerning larger programmes, they work with Technical Program Managers to deliver results.
A QA Lead is in charge of the QA Team. The role of QA Lead comes with the responsibility of assessing services and products in order to determine that he or she meets the quality standards. He or she develops, implements and manages test plans.
A Structural Engineer designs buildings, bridges, and other related structures. He or she analyzes the structures and makes sure the structures are strong enough to be used by the people. A career as a Structural Engineer requires working in the construction process. It comes under the civil engineering discipline. A Structure Engineer creates structural models with the help of computer-aided design software.
The Process Development Engineers design, implement, manufacture, mine, and other production systems using technical knowledge and expertise in the industry. They use computer modeling software to test technologies and machinery. An individual who is opting career as Process Development Engineer is responsible for developing cost-effective and efficient processes. They also monitor the production process and ensure it functions smoothly and efficiently.
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