CA Foundation Exam Pattern

The Institute of Chartered Accountants of India (ICAI) releases the CA Foundation Exam Format on its official website, The exam pattern specifies the types of questions and amount of questions that will be asked, as well as the topics that will be covered, topic-by-topic weighting, marking system, and length of the exam.

CA Foundation Exam Pattern


Details Of CA Foundation Exam

Conducting Body

The Institute Of Chartered Accountants of India (ICAI)

Mode of Exam

Online centre based exams

Exam Frequency

TWICE in a year

  • May (or June)

  • November (or December)

Level of Examination

National level

Level of Difficulty

Easy to Moderate

Number of Papers/Subjects

The CA Foundation exam includes FOUR subjects:

  • 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 of Each Paper

  • Paper 1 and 2 are of 3 hours

  • Paper 3 and 4 are of 2 hours

Paper Type

  • Paper 1 and 2 - Subjective

  • Paper 3 and 4 - Objective


Each paper is of 100 marks.

Total 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.

Medium of Exam

English/Hindi except for Paper 2 (section b which will be in English only)


Class 12 Passed or Appearing for Class 12 in Current Year


Candidates with Equivalent Qualification or

Graduates and Post Graduates


CA Foundation Subjects with Marks Distribution

Papers Subject Name 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)


CA Foundation Passing Criteria 2022

A candidate needs to secure at least 40% marks in each paper and 50% aggregate marks in all four papers combined to qualify in the CA foundation exams. Candidates securing less than the passing criteria specified by ICAI will not be considered a pass. Such candidates have to reappear for the CA Foundation papers.

ICAI CA Foundation Syllabus

To Download CA Foundation Syllabus, Click Here

CA Foundation Topic-Wise Weightage:

CA Foundation Accounts:

Content Area Marks Weightage and Distribution
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%


CA Foundation Law:

Section A: Business Laws (60 Marks)

Content Area Marks Weightage and Distribution
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)

Content Area Marks Weightage and Distribution
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 Mathematics:

Part A: Business Mathematics (40 Marks)

Check the table below to know the CA Foundation Maths Chapter-wise weightage and the marks distribution.

Content Area Marks Weightage and Distribution
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)

Content Area Marks Weightage and Distribution
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)

Content Area Marks Weightage and Distribution
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:

Part I: Business Economics(60 Marks)

Content Area Marks Weightage and Distribution
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)

Content Area Marks Weightage and Distribution
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%

Hope you can find this article helpful. If you did like this Blog then Share it with your friends who are doing CA Final studies or who will be giving their CA Final exams in the near future. All The Best.


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