CA Foundation Subjects, Marks & Exam Pattern 2027
Valid for Sep 2026, Jan 2027 & May 2027 attempts · New Scheme · Updated July 2026
CA Foundation has 4 subjects (papers). Each paper carries 100 marks, for a total of 400 marks:
-
Accounting
100 marks · 3 hours · Subjective -
Business Laws
100 marks · 3 hours · Subjective -
Quantitative Aptitude
100 marks · 2 hours · Objective (MCQ) -
Business Economics
100 marks · 2 hours · Objective (MCQ)
To pass, you need 40% in every paper and 50% in aggregate (200/400). Papers 1 and 2 have no negative marking; Papers 3 and 4 deduct 0.25 marks per wrong answer. The exam is conducted by the Institute of Chartered Accountants of India (ICAI) at designated centres, three times a year — January, May and September — under the New Scheme of Education and Training.
Everything below breaks down the marks distribution, the full exam pattern, the syllabus for each of the four papers, and the passing criteria. If you would rather learn the syllabus paper-by-paper from a faculty, browse the latest CA Foundation classes from India's top professors.
On this page
CA Foundation Subjects & Marks Distribution
All four CA Foundation subjects carry equal marks. The difference is in duration and question type — two papers are descriptive and two are MCQ-based with negative marking.
| Paper | Subject Name | Marks | Duration | Paper Type | Negative Marking |
|---|---|---|---|---|---|
| Paper 1 | Accounting | 100 | 3 hours | Subjective | No |
| Paper 2 | Business Laws | 100 | 3 hours | Subjective | No |
| Paper 3 |
Quantitative Aptitude
Section A: Business Mathematics (40)
Section B: Logical Reasoning (20) Section C: Statistics (40) |
100 | 2 hours | Objective (MCQ) | Yes — 0.25 per wrong answer |
| Paper 4 | Business Economics | 100 | 2 hours | Objective (MCQ) | Yes — 0.25 per wrong answer |
| Total | 400 | 10 hours | 2 Subjective + 2 Objective | — | |
Get Free CA Foundation Resources by Top Faculties & ICAI →
CA Foundation Exam Pattern
ICAI publishes the CA Foundation exam pattern on icai.org. It specifies the question types, number of papers, topic-wise weightage, marking system and exam duration. Here is the pattern at a glance:
| Particulars | Details of CA Foundation Exam |
|---|---|
| Conducting Body | The Institute of Chartered Accountants of India (ICAI) |
| Mode of Exam | Offline (pen-and-paper) at ICAI-designated exam centres |
| Exam Frequency | Three times a year — January, May and September |
| Level of Examination | National level |
| Level of Difficulty | Easy to Moderate |
| Number of Papers / Subjects |
Four papers:
|
| Duration of Each Paper | Papers 1 and 2 — 3 hours each; Papers 3 and 4 — 2 hours each |
| Paper Type | Papers 1 and 2 — Subjective (descriptive); Papers 3 and 4 — Objective (MCQ) |
| Marks per Paper | 100 marks |
| Total Marks | 400 marks |
| Marking Scheme | Papers 1 and 2 (subjective) — no negative marking. Papers 3 and 4 (objective) — 0.25 marks deducted for every wrong answer. |
| Passing Marks | 40% in each paper and 50% in aggregate (200 out of 400) |
| Medium of Exam | English or Hindi, except Paper 2 Section B (English only) |
| Eligibility | Class 12 passed, or appearing for Class 12 in the current year |
| Exemptions | Candidates with an equivalent qualification, and graduates / post-graduates (Direct Entry route) |
CA Foundation Syllabus — Paper-wise Topics
The CA Foundation syllabus tests fundamental knowledge across accounting, law, quantitative ability and economics. Two papers reward conceptual writing and presentation; two reward speed and accuracy under negative marking. Here is what each paper covers.
Paper 1 — Accounting 100 Marks · Subjective
- Theoretical framework of accounting
- Accounting process, journal, ledger, trial balance
- Bank reconciliation statement
- Inventories
- Depreciation and amortisation
- Bills of exchange and promissory notes
- Final accounts of sole proprietors
- Financial statements of not-for-profit organisations
- Accounts from incomplete records
- Partnership and LLP accounts
- Company accounts — shares and debentures
Paper 2 — Business Laws 100 Marks · Subjective
- Indian Regulatory Framework
- The Indian Contract Act, 1872
- The Sale of Goods Act, 1930
- The Indian Partnership Act, 1932
- The Limited Liability Partnership Act, 2008
- The Companies Act, 2013
- The Negotiable Instruments Act, 1881
Paper 3 — Quantitative Aptitude 100 Marks · MCQ · Negative marking
Section A — Business Mathematics (40 marks): ratio and proportion, indices and logarithms, equations, linear inequalities, mathematics of finance, permutations and combinations, sequence and series, sets, relations and functions, basic calculus.
Section B — Logical Reasoning (20 marks): number series and coding-decoding, direction tests, seating arrangements, blood relations.
Section C — Statistics (40 marks): statistical representation of data, measures of central tendency and dispersion, probability, theoretical distributions, correlation and regression, index numbers.
Paper 4 — Business Economics 100 Marks · MCQ · Negative marking
- Introduction to Business Economics
- Theory of demand and supply
- Theory of production and cost
- Price determination in different markets
- Determination of national income
- Business cycles
- Public finance
- Money market
- International trade
- Indian economy
↓ Download Full ICAI CA Foundation Syllabus (PDF)
CA Foundation Passing Marks & Criteria
To clear the CA Foundation exam, a candidate must satisfy both conditions together:
Watch out: scoring 40 in every paper is not enough on its own — the aggregate must still reach 200. Equally, a strong aggregate does not compensate for a single paper below 40. This is why most successful candidates target 55–60 in at least two papers as a buffer.
CA Foundation Section-wise Weightage
Knowing the topic-wise weightage lets you sequence your preparation instead of studying linearly. Based on ICAI guidelines and past trends, each paper allocates a defined weightage band to its chapter groups.
↓ Download Section-wise Weightage (PDF)
How to Prepare for CA Foundation — Quick Study Plan
- Know the syllabus and exam pattern — map subject-wise weightage and start with high-scoring chapters.
- Build a study plan — allocate 3–4 months, set daily targets, and split time between concept learning and problem practice.
- Focus on concepts — avoid rote learning; use ICAI study material along with flowcharts and short notes.
- Practise and revise — solve past papers, attempt mock tests, and complete at least three full revisions.
- Manage time in the exam — be deliberate about negative marking in Papers 3 and 4, and write to-the-point answers in Papers 1 and 2.
- Use ICAI material plus a trusted faculty — ICAI modules for coverage, video lectures for clarity on difficult chapters.
- Stay consistent — a disciplined daily routine beats long, irregular study bursts.
For a detailed preparation strategy for CA Foundation exams, read the full guide here.
Prepare with India's top CA Foundation faculties
CA Foundation Exam — FAQs
What is the CA Foundation exam?
CA Foundation is the entry-level examination of the Chartered Accountancy course, conducted by ICAI three times a year at designated centres. It has four papers of 100 marks each (400 marks in total) and is open to students who have passed or are appearing for Class 12. Clearing it is the first step before CA Intermediate.
How many subjects are there in CA Foundation?
CA Foundation has four subjects: Accounting, Business Laws, Quantitative Aptitude, and Business Economics. Each is a separate paper carrying 100 marks, taking the total to 400 marks across the four papers.
What are the passing marks in CA Foundation?
To pass CA Foundation, a candidate needs 40 marks (40%) in each of the four papers and 200 marks (50%) in aggregate. Both conditions must be met in the same attempt — clearing every paper individually is not enough if the aggregate falls below 200.
What is the total marks in CA Foundation?
CA Foundation is a 400-mark examination made up of four papers of 100 marks each — Accounting, Business Laws, Quantitative Aptitude and Business Economics. A candidate must score 200 marks in aggregate to pass.
Is there negative marking in the CA Foundation exam?
CA Foundation has negative marking in its two objective papers. Paper 3 (Quantitative Aptitude) and Paper 4 (Business Economics) deduct 0.25 marks for every wrong answer. Paper 1 (Accounting) and Paper 2 (Business Laws) are subjective and carry no negative marking.
Which CA Foundation papers are objective and which are subjective?
In CA Foundation, Paper 1 (Accounting) and Paper 2 (Business Laws) are subjective papers of 3 hours each. Paper 3 (Quantitative Aptitude) and Paper 4 (Business Economics) are objective MCQ papers of 2 hours each, with 0.25 marks deducted per wrong answer.
How do I get the CA Foundation study material?
ICAI study material for all four CA Foundation subjects can be accessed here. A hard copy can be ordered from ICAI's Centralised Distribution System (CDS) portal once Foundation registration is confirmed.
How do I register for the CA Foundation exam?
CA Foundation registration is completed online on the ICAI website by filling the application form and paying the prescribed fee. Registration must be done within the timeline ICAI prescribes for the attempt being targeted, so check the current cut-off date on icai.org before applying.
Can I appear for CA Foundation while pursuing graduation?
A student can appear for CA Foundation while pursuing graduation, provided the eligibility criteria are met. Graduates and post-graduates who meet ICAI's percentage requirement may instead be eligible for the Direct Entry route straight to CA Intermediate, skipping CA Foundation entirely.
What is the medium of the CA Foundation exam?
CA Foundation papers can be answered in English or Hindi, except Paper 2 Section B, which is in English only.
Everything to Know Before Registering for CA Foundation →
Found this useful? Share it with friends who are preparing for CA Foundation or planning to register for an upcoming attempt. All the best!
Zeroinfy
Zeroinfy offers a vast selection of HD video courses and study materials for exams like CA, CS, CMA, ACCA and CFA. With access to 2000+ video courses by 95+ top professors, you can learn anytime, anywhere.
For more information, visit Zeroinfy.in or call 8100800600 / 601.