The CA Foundation syllabus is established by the Institute of Chartered Accountants of India (ICAI) and serves as the foundation for aspiring Chartered Accountants. The syllabus for 2025 encompasses a range of essential subjects, including taxation, auditing, and business law. To progress to the CA Intermediate stage, students must successfully pass all the papers in the CA Foundation course.
While all levels of the CA exams are known for their rigor, the Foundation level is generally considered the least challenging in comparison to the Intermediate and Final levels. The CA Final syllabus, in particular, is regarded as the most demanding due to its depth and complexity.
The CA Foundation course consists of four papers, each covering multiple topics that are crucial for building a solid understanding of accounting and related fields. In this article, we will provide a comprehensive overview of the CA Foundation syllabus, offering insights into the subjects and topics you need to prepare for success.
Also Read: CA Foundation Question Papers & RTPs for 2025
CA Foundation Syllabus 2025 and Course Overview
Here are the key details about the ICAI CA Foundation Syllabus 2025:
- Completion of Syllabus: Students must thoroughly complete the syllabus for each subject within the specified timeline to qualify for the CA Foundation exam. This is a crucial requirement to ensure eligibility for the examination.
- Exam Schedule: The CA Foundation exam, conducted by ICAI, is held three times a year—in June, September, and December. This provides students with multiple opportunities to appear for the exam within a year.
- Progression to Next Level: Students cannot advance to the subsequent levels of the Chartered Accountancy course without successfully clearing the CA Foundation level. This serves as the foundational step in the CA qualification journey.
- Passing Criteria: To pass the CA Foundation exam, candidates must score at least 50% marks in aggregate across all subjects and secure a minimum of 40% marks in each individual paper.
- Marking Scheme: Each question in the exam carries one mark. However, for subjective-type questions, there is a penalty for incorrect answers, with 0.25 marks deducted for each wrong response under the negative marking scheme.
This structured approach ensures a fair and comprehensive evaluation of candidates aspiring to pursue a career in Chartered Accountancy.
| ICAI CA Foundation Exam | Details |
| Exam Name | Chartered Accountancy (CA) exam |
| Exam Conducting Body | ICAI |
| Exam Mode | Pen and Paper |
| Exam Levels | CA Foundation |
| Number of papers | Four |
| Frequency | Thrice in a year:
|
| Level of Difficulty | Moderate to tough |
| Number of attempts | Multiple |
ICAI CA Foundation New Syllabus Papers 2025
The Institute of Chartered Accountants of India (ICAI) introduced a revised syllabus for the CA Foundation course on July 1, 2023. This updated curriculum is designed to align with current industry standards and better equip students for the demands of the profession. The first examination based on the new syllabus is set to take place in January 2025. In addition, ICAI has also updated the CA Final New Syllabus, ensuring that the overall framework remains relevant to the evolving needs of the accounting profession.
The CA Foundation course includes several subjects aimed at building a strong foundation in accountancy and related fields. These CA foundation subjects provide a comprehensive understanding of basic concepts and prepare students for advanced studies in chartered accountancy.
| S.No | Paper Name | Marks | Type of Questions |
| Paper 1 | Accounting | 100 Marks | Objective |
| Paper 2 | Business Laws | 100 Marks | Objective |
| 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 | Subjective |
| Paper 4 | Business Economics | 100 Marks | Subjective |
CA Foundation Syllabus New Scheme - May 2025 Exam
The CA Foundation syllabus for the May 2025 exams under the CA Foundation New Scheme and training is organized into specific chapters and units for each subject. Below, we have detailed the syllabus for Paper 1: Accounting.
CA Foundation Paper 1 Accounting for (May 2025)
The updated syllabus for Paper 1, Accounting, has been structured to align with the new CA Foundation scheme. This paper focuses on the fundamental principles of accounting and their practical application. A detailed description of the topics covered in this paper can be found below, ensuring a comprehensive understanding of what students need to prepare for the May 2025 examination.
| Module 1 | Unit |
| Chapter 1: Theoretical Framework | Meaning and Scope of Accounting Accounting Concepts, Principles and Conventions Capital and Revenue Expenditures and Receipts Contingent Assets and Contingent Liabilities Accounting Policies Accounting as a Measurement Discipline – Valuation Principles, Accounting Estimates Accounting Standards |
| Chapter 2: Accounting Process | Basic Accounting Procedures – Journal entries Ledgers Trial Balance Subsidiary Books Cash Book Rectification of Errors |
| Chapter 7: Preparation of Final Accounts of Sole Proprietors | Final Accounts of Non-Manufacturing Entities Final Accounts of Manufacturing Entities |
| Module 2 | Units |
| Chapter 10: Partnership and LLP Accounts | Introduction to Partnership Accounts Treatment of Goodwill in Partnership Accounts Admission of a New Partner Retirement of a Partner Death of a Partner Dissolution of Partnership Firms and LLPs Annexure-II |
| Chapter 11: Company Accounts | Introduction to Company Accounts Issue, Forfeiture and Re-Issue of Shares Issue of Debentures Accounting for Bonus Issue and Right Issue Redemption of Preference Shares Redemption of Debentures |
CA Foundation Paper 2 Business Laws for (May 2025)
Take a look at the detailed breakdown of the syllabus for CA Foundation Paper 2 under the new scheme. This will help you understand the topics and structure covered in this subject, ensuring you are well-prepared for your studies and exams.
| Chapter | Units |
| Chapter 2: The Indian Contract Act, 1872 | Nature of Contracts Consideration Other Essential Elements of a Contract Performance of Contract Breach of Contract and its Remedies Contingent and Quasi Contracts Contract of Indemnity and Guarantee Bailment and Pledge Agency |
| Chapter 3: The Sale of Goods Act, 1930 | Formation of the Contract of Sale Conditions & Warranties Transfer of Ownership and Delivery of Goods Unpaid Seller |
| Chapter 4: The Indian Partnership Act, 1932 | General Nature of Partnership Relations of Partners Registration and Dissolution of a Firm |
CA Foundation Paper 3 Quantitative Aptitude for May 2025
Explore the detailed breakdown of the CA Foundation syllabus under the new scheme for Paper 3. This section provides a comprehensive overview of the topics and concepts covered in the updated curriculum, helping students understand the key areas they need to focus on for their preparation.
| Part A: Business Mathematics | |
| Chapter 1: Ratio and Proportion, Indices, Logarithms | Chapter 5: Basic Concepts of Permutations and Combinations |
| Chapter 2: Equations | Chapter 6: Sequence and Series – Arithmetic and Geometric Progressions |
| Chapter 3: Linear Inequalities | Chapter 7: Sets, Relations and Functions, Basics of Limits and Continuity functions |
| Chapter 4: Mathematics of Finance | Chapter 8: Basic Applications of Differential and Integral Calculus in Business and Economics (A) Differential Calculus (B) Integral Calculus |
| PART B: Logical Reasoning | |
| Chapter 9: Number Series, Coding and Decoding and Odd Man Out | Chapter 11: Seating Arrangements |
| Chapter 10: Direction Tests | Chapter 12: Blood Relations |
| PART C: Statistics | |
| Chapter 13: Unit I: Statistical Representation of Data Unit II: Sampling | Chapter 14: Measures of Central Tendency and Dispersion Unit I: Measures of Central Tendency Unit II: Dispersion |
| Chapter 15: Probability | Chapter 16: Theoretical Distributions |
| Chapter 17: Correlation and Regression | Chapter 18: Index Numbers |
CA Foundation Paper 4 Business Economics for May 2025
Below, you will find a detailed overview of the syllabus for Paper 4 of the CA Foundation course under the new scheme. This section outlines the key topics and areas of study that are essential for exam preparation.
| Chapter | Units |
| Chapter 1: Nature & Scope of Business Economics | Introduction Basic Problems of an Economy & Role of Price Mechanism |
| Chapter 2: Theory of Demand and Supply | Law of Demand and Elasticity of Demand Theory of Consumer Behaviour Supply |
| Chapter 3: Theory of Production and Cost | Theory of Production Theory of Cost |
| Chapter 4: Price Determination in Different Markets | Meaning and Types of Markets Determination of Prices Price Output Determination under Different Market Forms |
| Chapter 6: Determination of National Income | National Income Accounting The Keynesian Theory of Determination of National Income |
| Chapter 7: Public Finance | Fiscal Functions: An Overview, Centre and State Finance Market Failure/ Government intervention to correct Market Failure The Process of Budget Making: Sources of Revenue, Expenditure Management and Management of Public Debt Fiscal Policy |
| Chapter 8: Money Market | The Concept of Money Demand: Important Theories The Concept of Money Supply Monetary Policy |
| Chapter 9: International Trade | Theories of International Trade The Instruments of Trade Policy Trade Negotiations Exchange Rate and Its Economic Effects International Capital Movements |
CA Foundation Syllabus for January 2025
The CA Foundation course for the January 2025 exam consists of four papers. To advance to the next stage of the Chartered Accountancy program, students must successfully clear all these papers. Each paper focuses on specific topics outlined in the CA Foundation syllabus, and candidates are required to develop a strong understanding of these subjects during their preparation to perform well in the exam.
To pass the exam, students must secure at least 40% marks on each individual paper and achieve an overall aggregate of 50%.
The format of the examination varies between the papers:
- Papers 1 and 2 are designed as subjective, where students need to write descriptive answers.
- Papers 3 and 4 are objective in nature, featuring multiple-choice questions (MCQs).
This structure ensures that candidates are tested on both their theoretical knowledge and practical problem-solving abilities.
CA Foundation Paper 1: Principles and Practice of Accounting (Jan 2025)
CA Foundation Paper 1 consists of a total of 10 chapters, which are organized into two modules. Below is the list of chapters included in Paper 1 of the CA Foundation course:
| CA Foundation Module-1 | CA Foundation Module-2 |
| Chapter 1: Theoretical Framework | Chapter 7: Preparation of Final Accounts of Sole Proprietors |
| Chapter 2: Accounting Process | Chapter 8: Partnership Accounts |
| Chapter 3: Bank Reconciliation Statement | Chapter 9: Financial Statements of Not-for-Profit Organizations |
| Chapter 4: Inventories | Chapter 10: Company Accounts |
| Chapter 5: Concept and Accounting of Depreciation | |
| Chapter 6: Accounting for Special Transactions |
CA Foundation Paper 2: Business Laws & Business Correspondence and Reporting
The CA Foundation exam consists of two main sections. Section 1 includes 5 papers, while Section 2 consists of 13 papers. Below, you’ll find a list of the chapters that are part of the syllabus for each section. It’s essential to complete these chapters within the designated timeframe to ensure eligibility for the CA Foundation exam. Properly managing your study time and covering all the required topics will help you be fully prepared for the exam.
| Paper 1 Sec A: Business Laws | Paper 2 Sec B: Business Correspondence & Reporting |
| Chapter 1: The Indian Contract Act, 1872 | Chapter 1: Communication |
| Chapter 2: The Sale of Goods Act, 1930 | Chapter 2: Sentence Types and Direct-Indirect, Active-Passive Speech |
| Chapter 3: The Indian Partnership Act, 1932 | Chapter 3: Vocabulary |
| Chapter 4: The Limited Liability Partnership Act, 2008 | Chapter 4: Comprehension Passages |
| Chapter 5: The Companies Act, 2013 | Chapter 5: Note Making |
| Chapter 6: Introduction to Basics of Writing | |
| Chapter 7: Precis Writing | |
| Chapter 8: Article Writing | |
| Chapter 9: Report Writing | |
| Chapter 10: Writing Formal Letters and Official Communication | |
| Chapter 11: Writing Formal Mails | |
| Chapter 12: Resume Writing | |
| Chapter 13: Meetings |
CA Foundation Paper 3: Business Mathematics, Logical Reasoning and Statistics
The CA Foundation Paper 3 consists of three distinct sections. Section 1 includes a total of 8 chapters, Section 2 contains 5 chapters, and Section 3 is made up of 6 chapters. Below, you'll find a list of the chapters covered in each section of CA Foundation Paper 3:
| Part A: Business Mathematics | Part B: Logical Reasoning | Part-C: Statistics |
| Chapter 1: Ratio and Proportion, Indices, Logarithms | Chapter 9: Number Series, Coding and Decoding, and Odd Man Out | Chapter 14: Statistical Description of Data |
| Chapter 2: Equations and Matrices | Chapter 10: Direction Tests | Chapter 15: Measures of Central Tendency and Dispersion |
| Chapter 3: Linear Inequalities | Chapter 11: Seating Arrangements | Chapter 16: Probability |
| Chapter 4: Time Value of Money | Chapter 12: Blood Relations | Chapter 17: Theoretical Distributions |
| Chapter 5: Basic Concepts of Permutations and Combinations | Chapter 13: Syllogism | Chapter 18: Correlation And Regression |
| Chapter 6: Sequence and Series - Arithmetic and Geometric Progressions | Chapter 19: Index Number and Time Series | |
| Chapter 7: Sets, Functions and Relations | ||
| Chapter 8: Basic Concepts of Differential and Integral Calculus |
CA Foundation Paper 4: Business Economics and Business and Commercial Knowledge
The CA Foundation Paper 4 is divided into two sections. Section 1 includes 5 chapters, while Section 2 comprises 6 chapters. Below is the list of chapter titles covered in each part of the CA Foundation Paper 4.
| Part I: Business Economics | Part 2: Business and Commercial Knowledge |
| Chapter 1: Nature & Scope of Business Economics | Chapter 1: Business and Commercial Knowledge – An Introduction |
| Chapter 2: Theory of Demand and Supply | Chapter 2: Business Environment |
| Chapter 3: Theory of Production and Cost | Chapter 3: Business Organizations |
| Chapter 4: Meaning and Types of Markets | Chapter 4: Government Policies for Business Growth |
| Chapter 5: Business Cycles | Chapter 5: Organizations Facilitating Business |
| Chapter 6: Common Business Terminologies |
Best Study Material & Books for the CA Foundation Course
The ICAI provides official study materials and CA Foundation books for the course, which cover all the necessary topics for the exam. In addition to the ICAI's materials, candidates are encouraged to refer to other recommended textbooks for supplementary study. Moreover, it is essential to use the ICAI study material new scheme to stay aligned with the updated syllabus and enhance preparation for the exams.Below is a list of some of the suggested books for each paper of the CA Foundation exam to help students with their preparation:
For Paper 1 - Principles and Practice of Accounting:
- Principles and Practice of Accounting by PC Tulsian and Bharat Tulsian is a widely recommended resource.
For Paper 2 - Business Laws and Business Correspondence & Reporting:
- Business Laws and Business Correspondence & Reporting by PC Tulsian, Tushar Tulsian, and Bharat Tulsian is the go-to book for this paper.
For Paper 3 - Business Mathematics, Statistics, and Logical Reasoning:
- Business Mathematics, Statistics, and Logical Reasoning by Kailash Thakur is a popular reference for this subject.
For Paper 4 - Business Economics and Business and Commercial Knowledge:
- Business Economics and Business and Commercial Knowledge by Bharat Tulsian and P.C. Tulsian is highly recommended for a thorough understanding of the topics.
Additionally, these books can provide valuable insights into the CA Foundation syllabus:
- CA Foundation Scanner Cum Compiler by Dr. S.K. Agarwal and CA Manmeet Kaur can be a useful resource for practice.
- Fundamentals of Accounting by Grewal's Accountancy is a solid choice for a foundational understanding of accounting principles.
- Mercantile Law by MC Kucchal and Vivek Kucchal is a recommended text for learning about business law.
- The Mercantile Law Study Material provided by ICAI itself is essential for preparing for this section.
- For a deeper understanding of General Economics, students can refer to General Economics by PM Salwan and Pranjal B Deshpande, or General Economics by SK Agrawal, which are also suggested by experts in the field.
- ICAI's own study materials for General Economics are also comprehensive and should be referred to as part of your preparation.
- For quantitative aptitude, Quantitative Aptitude by Dr. T Padma and KCP Rao is an excellent book to strengthen your mathematical skills.
By using these CA Foundation books alongside the ICAI’s official CA Foundation study materials, students can ensure they are well-prepared for the CA Foundation exam.
Preparation Tips for CA Foundation Syllabus 2025
Here are some essential strategies to prepare for the CA Foundation Syllabus 2025:
Understand the Syllabus Thoroughly
The first step in your preparation should be getting familiar with the complete CA Foundation syllabus. Take time to explore each subject in detail, so you’re clear about what’s included and what isn’t. This understanding will help you prioritize your study areas and plan your efforts more effectively, ensuring you don’t miss any important topics.
Begin Your Preparation Early
Avoid last-minute cramming! Start your preparation for the CA Foundation exam as early as possible. The earlier you begin, the more time you’ll have for comprehensive revision and practice. This will give you an edge, allowing you to better retain information and improve your skills over time.
Refer to Trusted Study Resources
Make sure you use ICAI foundation study material, as these resources are specially designed for the exam. These will give you a strong foundation and help you align your studies with the exam requirements. Additionally, you can supplement these with other well-known books and guides that can further enhance your understanding of key topics.
Take Mock Tests Regularly
Mock tests are one of the best ways to assess your preparation level and simulate the actual exam experience. ICAI offers mock tests on their official website, which can help you practice under exam conditions. Taking these tests regularly will allow you to identify areas where you need improvement and give you the chance to refine your time management skills.
By following these strategies, you’ll be well-equipped to tackle the CA Foundation exam with confidence.
Also Read
CA Foundation Registration 2025
CA Foundation Exam Date 2025
CA Foundation Exam Form 2025
CA Foundation Admit Card 2025
CA Foundation Exam Pattern 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 Institute of Chartered Accountants of India (ICAI) introduced the revised syllabus for the CA Foundation course on July 1, 2023.
The ICAI CA Foundation exam 2025 will be conducted three times a year, offering flexible exam cycles for aspirants.
Here are the expected timelines:
- January 2025 (First attempt under the new scheme)
- May 2025
- September 2025
Key points to remember:
- Exams are held in offline (pen-and-paper) mode.
- Candidates can choose from multiple attempts within a year to improve their scores.
- Students should register in advance and complete syllabus preparation well before the exam dates.
This frequency offers a great opportunity to plan and pace your preparation, especially for students balancing school or college along with CA studies.
The CA Foundation course includes the following subjects:
- Paper 1: Accounting
- Paper 2: Business Laws
- Paper 3: Quantitative Aptitude (including Business Mathematics, Logical Reasoning, and Statistics)
- Paper 4: Business Economics
ICAI offers a range of study materials for students at various exam levels. Once you complete your registration with ICAI, you will receive login credentials for their online portal, where you can order the study materials using a special coupon. This ICAI new scheme study material is provided for free as part of the registration process. However, if you're looking for additional books to supplement your studies, here are some popular recommendations:
- Mercantile Law by MC Kucchal and Vivek Kucchal
- Principles and Practice of Accounting for CA Foundation by Taxmann
- Quicker Business Mathematics, Logical Reasoning, and Statistics by Taxmann
- Fundamentals of Accounting for CA CPT by PC Tulsian and Bharat Tulsian
- Simplified Approach to Financial Management and Economics for Finance - Theory by CA K. Hariharan
These additional books can help you deepen your understanding of various subjects and enhance your preparation.
The CA Foundation syllabus 2025, introduced by ICAI under the new scheme effective from July 1, 2023, aims to align students with current professional and industry standards. The syllabus is divided into four key papers, each covering essential areas of commerce and accountancy.
Here’s a quick overview of the papers under the new syllabus:
- Paper 1: Principles and Practice of Accounting – Covers theoretical accounting concepts, accounting process, depreciation, final accounts, company accounts, and more.
- Paper 2: Business Laws – Includes Indian Contract Act, Sale of Goods Act, Partnership Act, and more.
- Paper 3: Quantitative Aptitude – Split into three sections: Business Mathematics, Logical Reasoning, and Statistics.
- Paper 4: Business Economics – Focuses on microeconomics, macroeconomics, national income, money market, and international trade.
The updated syllabus ensures students develop a strong foundation in financial, legal, and analytical skills, making it easier to transition into CA Intermediate.
The CA Final exam is considered the most challenging stage of the Chartered Accountancy course, requiring immense dedication and hard work. To help you prepare effectively, here are some essential tips:
Step 1: Understand the CA Final Syllabus
The CA Final exam consists of two groups. Begin by thoroughly reviewing the syllabus for both groups. Pay attention to the marking scheme and understand the weightage given to each subject. This will give you a clear idea of which areas require more focus.
Step 2: Create a Study Timetable
A well-structured timetable is crucial for success. Break down your study hours based on the time you need for each paper, and ensure you stick to this schedule. Dedicate extra time to subjects that you find more difficult. It’s also beneficial to join a coaching institute, as it can provide you with expert guidance and mentorship to help you stay on track.
Step 3: Use the Right Study Material
Ensure you are studying from the recommended textbooks and study materials that align with the CA Final syllabus. Along with your regular study material, practice solving sample papers and previous exam papers. This will give you an idea of the types of questions to expect and help you refine your exam-taking strategies.
Step 4: Assess Your Progress with Mock Tests and Revision
Track your preparation by identifying your strengths and weaknesses. Take regular mock tests to evaluate your performance and focus on areas where you’re struggling. Continuous revision of notes is also essential to retain and reinforce your knowledge, so make sure you allocate time for this in your study schedule.
Final Thoughts
The CA Final exam is undoubtedly tough, but with persistent and focused effort, success is achievable. Many candidates don’t clear it in their first attempt, and that's okay. Don’t be discouraged by initial setbacks. Stay committed, keep improving, and approach the exam with confidence.
To clear the CA Foundation exam 2025, candidates must meet both sectional and overall passing requirements set by the Institute of Chartered Accountants of India (ICAI).
Here’s how it works:
- Minimum 40% marks in each individual paper.
- 50% aggregate marks across all four papers.
- Negative marking of 0.25 marks applies for each wrong answer in objective-type questions (Papers 3 & 4).
This marking scheme ensures that:
- Students must maintain consistent performance across all subjects.
- Rote learning alone won't help — conceptual clarity and exam strategy are both essential for success.
