Preparing for the CA Foundation Exam is the first step toward becoming a Chartered Accountant. For the January 2025 attempt, the Institute of Chartered Accountants of India (ICAI) has laid out specific guidelines regarding the icai exam pattern. This comprehensive guide will help aspirants understand the structure, syllabus, and preparation strategy required to excel in the exam.
Overview of the CA Foundation Exam Pattern for January 2025
The CA Foundation Exam is a national-level test conducted by ICAI to assess candidates on foundational accounting, business, and economic principles. Scheduled for January 2025, this attempt will maintain the traditional four-paper format with a mix of subjective and objective questions. For more details, please refer to the table below on the CA Foundation Exam Pattern.
| Overview of CA Foundation Exam 2024 | |
|---|---|
| Exam Name | CA Foundation exam |
| Conducting body | ICAI |
| Mode of exam | Offline |
| Level of exam | National level |
| Exam Frequency | Thrice in a year |
| Question Type | Paper 1 and 2 – Subjective Paper 3 and 4 – Objective |
| Duration of the question papers | Paper 1 and 2 will be of 3 hours Paper 3 and 4 will be of 2 hours |
| Total Marks per Paper | 100 |
| Passing Marks | 40 per cent in all papers |
| Number of Attempts | Multiple |
Detailed CA Foundation Exam Paper Pattern 2025
Exam Structure
The CA Exam Pattern consists of four papers:
- Paper 1: Principles and Practice of Accounting
- Paper 2: Business Laws and Business Correspondence and Reporting
- Paper 3: Business Mathematics, Logical Reasoning, and Statistics
- Paper 4: Business Economics and Business and Commercial Knowledge
Duration and Format
- Paper Duration: 3 hours each
- Maximum Marks: 100 per paper
- Mode: Offline
- Type of Questions:
- Papers 1 and 2 are subjective.
- Papers 3 and 4 are objective with negative marking (0.25 marks deducted for each incorrect answer).
Passing Criteria for CA Foundation Exam Pattern 2025
ICAI has established clear passing criteria for the CA Foundation exam:
- Minimum Individual Marks: Candidates must secure at least 40% in each paper.
- Aggregate Marks: An overall score of 50% across all four papers is mandatory to qualify.
For instance, if a candidate scores 60 in Paper 1, 55 in Paper 2, 50 in Paper 3, and 35 in Paper 4, their aggregate would be 200/400, making them ineligible despite meeting the individual 40% criterion for most papers. This scenario highlights the importance of understanding the paper pattern of CA Foundation, which requires both a minimum of 40% in each paper and an overall aggregate of 50% to qualify.
Topic-Wise Weightage for CA Foundation 2025
Refer to the tables below for a comprehensive understanding of the key topics and their significance in the CA Foundation syllabus under the revised ICAI education and training scheme. These tables detail the weightage of each topic across the four papers, offering a clear outline of the curriculum structure.
| Paper 1: Accounting (Marks: 100) | ||
|---|---|---|
| Section | 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% | |
| Paper 2: Business Laws (Marks – 100) | ||
| Section A: Business Laws (60 Marks) | 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) | Part I: Communication | |
| 1. Communication | 10%-15% | |
| Part II: Sentence Types and Word Power | ||
| 2. Sentence Types (Direct-Indirect, Active -Passive Speech) | 20%-30% | |
| 3. Vocabulary (Root Words, Synonyms, Antonyms, Prefixes, Suffixes), Phrasal verbs, Collocations, and Idioms. | 20%-30% | |
| Part III: Comprehension Passages and Note Making | ||
| 4. Comprehension Passages | 20%-30% | |
| 5. Note Making | 20%-30% | |
| Part IV: Developing Writing Skills | ||
| 6. Introduction to Basic Writing | 35%-40% | |
| 7. Précis Writing | 35%-40% | |
| 8. Article Writing | 35%-40% | |
| 9. Report Writing | 35%-40% | |
| 10. Writing Formal Letters | 35%-40% | |
| 11. Writing Formal Mails | 35%-40% | |
| 12. Resume Writing | 35%-40% | |
| 13. Meetings | 35%-40% | |
| Paper 3: Quantitative Aptitude (Marks – 100) | ||
| Part A: Business Mathematics (40 Marks) | 1. Ratio and Proportion, Indices and Logarithms | 20%-30% |
| 2. Equations and Matrices | 20%-30% | |
| 3. Linear Inequalities with Objective Functions and Optimization | 20%-30% | |
| 4. Time value of Money | 30%-40% | |
| 5. Permutations and Combinations | 30%-40% | |
| 6. Sequence and Series | 30%-40% | |
| 7. Sets, Relations, and Functions | 30%-50% | |
| 8. Basic applications of Differential and Integral calculus | 30%-50% | |
| Part B: Logical Reasoning (20 Marks) | 1. Number series, Coding, and Decoding and odd man out | 60%-70% |
| 2. Direction Tests | 60%-70% | |
| 3. Seating Arrangements | 60%-70% | |
| 4. Blood Relations | 30%-40% | |
| 5. Syllogism | 30%-40% | |
| Part C: Statistics (40 Marks) | 1. Statistical description of Data | 45%-50% |
| 2. Measures of Central tendency and Dispersion | 45%-50% | |
| 3. Probability | 25%-30% | |
| 4. Theoretical Distributions | 25%-30% | |
| 5. Correlation and Regression | 10%-15% | |
| 6. Index Numbers and Time Series | 10%-15% | |
| Paper 4: Business Economics (Marks – 100) | ||
| Part I: Business Economics (60 Marks) | 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 | ||
| 5. Business Cycles | 15%-20% | |
| Part II: Business And Commercial Knowledge (40 Marks) | 1. Introduction to Business | 15%-18% |
| 2. Business Environment | ||
| 3. Business Organizations | 15%-20% | |
| 4. Government Policies for Business Growth | 15%-18% | |
| 5. Organizations Facilitating Business | ||
| 6. Common Business Terminologies | 15%-18% | |
Study Materials for CA Foundation Exam Pattern 2025
ICAI provides the following resources for candidates:
- ICAI Study Modules: These are the official study guides and include comprehensive theory and practice questions.
- Revision Test Papers (RTPs): Focus on updated question trends and formats.
- Mock Test Papers (MTPs): Useful for understanding time management and identifying weak areas.
- Past Year Question Papers: Analyze trends and recurring concepts.
Additionally, candidates can refer to private publishers’ books and online coaching platforms for further assistance. Ensure to stay updated with ICAI notifications regarding study material changes and the CA new exam pattern, as these updates can impact preparation strategies and subject focus.
Also Read
CA Foundation Question Papers
CA Foundation Registration 2025
CA Foundation Exam Date 2025
CA Foundation Exam Form 2025
CA Foundation Exam Syllabus 2025
CA Foundation Admit Card 2025
CA Foundation Exam Centres 2025
CA Foundation Eligibility Criteria 2025
CA Foundation Form Correction 2025
CA Foundation Books in English
ICAI CA Exam Pattern 2025
FAQs
The CA Foundation Exam Pattern 2025 consists of four papers, divided into subjective and objective formats:
- Paper 1: Principles & Practice of Accounting (Subjective, 100 Marks)
- Paper 2: Business Laws & Business Correspondence (Subjective, 100 Marks)
- Paper 3: Business Mathematics, Logical Reasoning & Statistics (Objective, 100 Marks, Negative Marking)
- Paper 4: Business Economics & Commercial Knowledge (Objective, 100 Marks, Negative Marking)
Exam Mode: Offline
Passing Criteria: 40% in each paper, 50% aggregate overall
To pass the CA Foundation Exam 2025, candidates must score at least 40% in each paper and achieve an aggregate of 50% across all four papers. For example, securing 200 marks out of 400 with no individual paper below 40 marks ensures qualification. Negative marking applies for objective papers, making accuracy essential under the ICAI exam pattern.
Yes, negative marking applies to objective papers in the CA Foundation 2025 exam:
- Paper 3 (Mathematics, Logical Reasoning & Statistics) and Paper 4 (Business Economics & Commercial Knowledge) have a 0.25 mark deduction for each incorrect answer.
- Paper 1 and Paper 2 are subjective and do not have negative marking.
This makes accuracy crucial when answering MCQs in CA Foundation.
The ICAI CA Foundation is the entry-level stage of the Chartered Accountancy course, often considered the most manageable level compared to the subsequent stages. This foundational level aims to introduce students to key concepts that will be built upon in the later stages of the course. The syllabus for the ICAI CA Foundation covers a variety of subjects that provide a broad understanding of business, economics, and accounting principles. The main topics are structured as per the CA Foundation Exam Paper Pattern are:
- Principles and Practice of Accounting – This subject covers the basic concepts of accounting, such as journal entries, ledgers, trial balance, and financial statements.
- Business Laws and Business Communication – Students learn about important laws governing businesses, along with communication practices in a corporate environment.
- Business Mathematics and Logical Reasoning – This includes topics like quantitative techniques, basic mathematics, and reasoning skills that are essential in the business world.
- Business Economics – Here, the focus is on the economic principles that influence businesses, including micro and macroeconomic factors.
- Business and Commercial Knowledge – This subject introduces various business concepts and provides an understanding of how commercial organizations operate.
To advance to the Intermediate level, candidates must pass all papers within these subjects. The minimum requirement is a score of 40% in each individual paper, which means that a student needs to have a basic grasp of all the subjects to progress further in the CA journey. This level is aligned with the CA Foundation Paper Pattern and serves as a foundation for more complex topics in the later stages of the CA course.
Logical Reasoning in Paper 3 covers the following:
- Number Series, Coding-Decoding, and Direction Tests (60%-70% weightage).
- Seating Arrangements and Blood Relations (30%-40%).
- Syllogism (30%-40%).
Candidates should focus on:
- Theory of Production and Cost (35%-40%)
- Introduction to Business Economics (15%-20%)
- Price Determination and Business Cycles (15%-20%)
For Part II, prioritize Business Organizations and Business Environment with 15%-20% weightage each.
