CA Foundation Business Law Syllabus 2025 - Chapter, Total Marks

CA Foundation Business Law Syllabus 2025 - Chapter, Total Marks

Edited By Mirza Farhan Baig | Updated on Feb 06, 2025 05:26 PM IST | #CA Foundation Exam
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The Institute of Chartered Accountants of India has released the CA Foundation business laws syllabus for the session. As per the new ICAI scheme, the Business Laws syllabus of the CA Foundation comprises seven subjects - Indian Regulatory Framework, Indian Contract Act, Sale of Goods Act, Indian Partnership Act, Limited Liability Partnership Act, Companies Act, and Negotiable Instruments Act. The syllabus of the CA Foundation is generally considered easy compared to other levels of CA examinations.

In line with the CA Foundation new syllabus, the Business Laws subject is identified as the second paper that candidates are expected to attempt in the CA Foundation exam. The upcoming CA Foundation May 2025 exam will be held on May 15, 17, 19, and 21, 2025.

CA Foundation Syllabus 2025: Overview

ParticularsDetails

Exam mode

Offline

Exam frequency

January, May and September

Number of papers

Four

Name of the papers

Paper 1 - Accounting
Paper 2 - Business Laws
Paper 3 - Quantitative Aptitude
Paper 4 - Business Economics

Duration

Paper 1 and Paper 2: 1 Hour
Paper 3 and Paper 4: 2 Hours

Maximum marks for each paper

100 marks

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


Objective of the CA Foundation Business Laws Paper:

To develop general legal knowledge of the law of contracts, sales and understanding of various forms of businesses and their functioning to regulate the business environment and to acquire the ability to address basic application-oriented issues.

CA Foundation Syllabus 2025

SI. No.

Paper Name

Marks

Types of questions

Paper 1

Accounting

100 Marks

Subjective

Paper 2

Business Laws

100 Marks

Subjective

Paper 3

Quantitative Aptitude:


Part A: Business Mathematics

Part B: Logical Reasoning

Part C: Statistics

100 Marks

Part A: 40 Marks
Part B: 20 Marks
Part C: 40 Marks

Objective

Paper 4

Business Economics

100 Marks

Objective

Detailed CA Foundation Business Laws Syllabus 2025

The CA Foundation syllabus 2025 of business laws under the new ICAI scheme consists of seven subjects. The comprehensive topics and subtopics covered in the CA Foundation Business Laws Syllabus 2025 are given below:

Topic 1: Theoretical Framework

  • Major Regulatory Bodies

  • Ministry of Finance

  • SEBI

  • IBBI

  • Ministry of Corporate Affairs

  • RBI

  • Ministry of Law and Justice

Topic 2: The Indian Contract Act, 1872

  • Nature Of Contract

  • Consideration

  • Essential Elements of Contract

  • Performance Contract

  • Breach Of Contract and its Remedies

  • Contingent and Quasi Contract

  • Contract of Indemnity and Guarantee

  • Contract of Bailment and Pledge

  • Contract of Agency

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Topic 3: The Sale of Goods Act, 1930

  • Formation of Contract of Sale

  • Conditions and Warranties

  • Transfer of Ownership and Delivery of Goods

  • Unpaid Seller

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Topic 4: The Indian Partnership Act, 1932

  • General Nature of Partnership

  • Relations of Partners

  • Registration and Dissolution of Firm

  • Reconstitution of Firms

Topic 5: The Limited Liability Partnership Act, 2008

  • Introduction covering nature and scope

  • Essential features

  • Characteristics of Limited Liability Partnership

  • Incorporation and Differences with other forms of organisations

Topic 6: The Companies Act, 2013

  • Essential features of a company

  • Corporate veil theory

  • Classes of companies

  • Types of share capital

  • Incorporation of company

  • Memorandum of Association

  • Articles of Association

  • Doctrine of Indoor Management

Topic 7: The Negotiable Instruments Act, 1881

  • Meaning of Negotiable Instruments

  • Characteristics

  • Classification of Instruments

  • Provisions relating to Negotiation

  • Presentment of Instruments

  • Rules of Compensation

Also Check:

Frequently Asked Questions (FAQs)

1. What are the passing criteria for CA Foundation exams under the new syllabus?

Students must score a minimum of 40% in each subject and get an overall aggregate of 50% across all subjects.

2. How many units does the Business Law subject of the CA Foundation syllabus have?

The CA Foundation for the Business Law subject syllabus comprises 7 chapters.

3. How many marks is each paper in the CA Foundation exam?

In the CA foundation exam each paper is of 100 marks.

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Questions related to CA Foundation Exam

Have a question related to CA Foundation Exam ?

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.

https://finance.careers360.com/articles/ca-foundation-registration#:~:text=CA%20Foundation%20Registration%202025%20%2D%20Eligibility%20criteria,-Candidates%20before%20registering&text=Students%20must%20register%20before%20September,have%20cleared%20their%2010th%20class .

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.

  • If you have passed 10th, then you can take an entry level exam. This foundation course consists of 4 papers
  • If you are a graduate or postgraduate with specified marks or higher degrees or you passed the foundation course then you can register for the IPCC. It consists of 2 groups with 4 papers each.
  • After you pass either 1 or both groups of IPCC, you should pursue articleship.
  • After completion or if you still have 6 months of your articles hip time, you can appear for the CA final exams. It consists of 2 groups each consists of 4 papers.
  • Before appearing for your final exams, you should undergo AICITSS during the last 2 years of practical training.
  • After you have passed in final exams and articleship, you can be a member of ICAI and can use Chartered Accountant before your name.

Dear aspirant !

Hope you are doing well !

CA Foundation Exam Pattern 2024 – Details

  • The CA Foundation examination consists of four papers.
  • Paper 1 and Paper 2 are subjective type papers.
  • Paper 3 and Paper 4 are objective type papers.
  • The CA Foundation exam is conducted for a total of 400 marks, with each paper carrying 100 marks.

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 ;-

https://www.google.com/url?sa=t&source=web&rct=j&opi=89978449&url=https://finance.careers360.com/exams/ca-foundation-exam/amp&ved=2ahUKEwjev-n0t5KEAxWOSmwGHYFyBicQFnoECB0QAQ&usg=AOvVaw2eBxiO3YusK-Mh7jFbZ1Dp .

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:

  1. Material Breach
  2. Minor Breach
  3. Anticipatory Breach
  4. Actual Breach.

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

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