Some exams from all three different levels are combined, while others are removed from the new CA curriculum for 2025. The new structure also shortens the CA articleship from three to only two years.
CA foundation exam
The CA Foundation Exam is a professional certification examination conducted by the Institute of Chartered Accountants of India (ICAI) for individuals seeking to become chartered accountants in India. The exam is conducted twice a year, in May and November, and consists of four papers:
- Principles and Practice of Accounting
- Business Laws
- Quantitative Aptitude
- Business Economics
To be eligible to take the CA Foundation Exam, candidates must have passed Class 12 or an equivalent examination with a minimum of 50% marks in the aggregate. Additionally, they must have finished a predetermined number of hours of study in a recognized program.
The CA Intermediate and CA Final exams make up the next level of the Chartered Accountancy course, which is open to candidates who pass the CA Foundation Exam.
ICAI CA Foundation Maths Paper Pattern
| Name of the Exam | ICAI CA Foundation |
| Mode of Exam | Offline |
| Medium of Exam | (Section B of Paper 2’s requirement for proficiency in English |
| Maximum score | 400 (100 per paper) |
| Negative marking | For each incorrect response to an objective question in Papers 3 and 4, subtract one-fourth of a mark. |
| Type of questions | Papers 1 and 2: Subjective Papers 3 and 4: Objective |
| Passing criteria | 40% marks per paper 50% marks overall |
CA Foundation Maths Paper 3 includes statistics, logical thinking, and business mathematics.
Business mathematics, critical thinking, and statistics are covered in CA Foundation Maths Paper 3.
Business Mathematics (Part A) (40 Marks)
- Ratio and proportion, as well as indices and logarithms
- Objective functions and linear inequalities Matrix and equation-specific optimization Goal, combinations and permutations, and the time value of money Objective
- Relations, Sets, and Functions; Series and Sequence;
- Calculus of differences and integrals has straightforward applications.
- So these are CA Foundations Math Paper 3.
Logical Reasoning (Part B): 20 Marks
• Orientation tests
- Seating arrangements
- Relational ties
- Coding & decoding
- Numerical series
- the odd man out.
Statistics (Part C) (40 Marks)
- Index Numbers and Time Series
- The statistical representation of data,
- Measures of central tendency and dispersion,
- Probability,
- Theoretical distributions,
- Regression and correlation index numbers,
- Time-series data
The weighting of Business CA Foundation Maths in May 2025
The grade distribution for the law paper can be broken down topic-by-topic for CA Foundation students. The ICAI published section- and skill-specific mark distributions for the CA Foundation course.
Business mathematics in Part A (40 Marks) Section-I (20% to 30% weight), which is CA Foundation Maths
Ratio and Proportion, Indices and Logarithms
(i) Laws of Indices, Exponents, Logarithms, Anti-Logarithms, Ratio and Proportion, and Business Applications to Ratio and Proportion Problems
A single variable’s uneven distribution as well as the ideal outcome
Equations and Matrices
(ii) Equations: quadratic and cubic equations in one variable; simultaneous linear equations up to three variables.
(iii) Using the matrix approach, one can solve systems of equations containing no more than three variables that follow Cramer’s rule. Matrices: Algebra of Matrices, Inverse of a Matrix, and Determinants Linear inequalities: discrepancies between one variable, the optimal solution, and the solution space. Section-II (Weightage 30%-40%) i.e. 12–16 Marks
Time Value of Money
i) Simple Interest
(ii) Compound interest and annuity applications,
(iii) Perpetuity
(iv) Depreciation
(v) Effective Rate of Interest
(vi) Present Value
(vii) The following formulas are used to determine returns: Nominal rate of return, effective rate of Return, and compound annual growth rate (CAGR) are three financial metrics.
Section-III (Weightage: 30%–50%) i.e. 12–20 Marks
To learn How To Solve CA Foundation Maths Tricky Questions: Click Here
Permutations and Combinations
The Series and Sequence Introduction Series, arithmetic and geometric progression, AM, GM, and the total of the n terms of a special series all have a connection. Sets, Relations, and Functions Basic uses of the calculus of differences and integrals (not including trigonometric uses) applications for marginal cost and revenue, etc. Logical Reasoning (20 Marks) in Part B
Odd man out, number series coding, and decoding
Section-II (Weightage 30%–40%) i.e. 6–8 Marks
Blood Relations Syllogism
Part C: Statistics (40 Marks) Section-I (Weightage 45%-50%) i.e. 18-20 Marks
Data Representation via Statistics, Data Visualization, Frequency Distribution, and Frequency Distribution are graphically represented using histograms, frequency polygons, ogives, and pie charts. Mean, Median, Mode, Mean Deviation, Quartiles and Quartile Deviation, Standard Deviation, Coefficient of Variation, and Coefficient of Quartile Deviation are all measures of central tendency and dispersion.
Section-II (Weightage: 25%–30%) i.e. 10–12 Marks
Events that are independent and reliant; never occurring simultaneously. Mathematics of expectation, Bayes’ theorem, and simple and compound probabilities Divvying Up in Theory: Here you can find fundamental applications for the binomial distribution, the Poisson distribution, and the normal distribution.
Section-III (Weight-age: 10%–15%) i.e. 4-6 Marks
Correlation and Regression
Karl Pearson’s Coefficient of Correlation with scatter-gram Regression coefficients, Regression equations, Regression lines, and Rank Correlation.
Section-IV (Weight-age 10%–15%) i.e. 4-6 Marks
Index Numbers and Time series
(i) Uses of index numbers, problems with index number construction, and methods for index number construction
(ii) Basic use of time series analysis with the moving average method
Some pointers to help you pass the CA Foundations math paper exam
This is the link to the CA foundational math exam. Top 5 Revision Techniques To Study More Effectively For Upcoming Exams
Effective Strategies for Exam Preparation
Making a significant investment of time and effort into taking practice exams will expose you to a range of questions and better prepare you for the exam. Attempt to answer as many of the questions from the revision exam papers as you can because doing so will enable you to determine your strengths and weaknesses. Spend time completing MCQ-based tests as well, particularly those in economics and mathematics, which have high success rates.
Create your schedule:
All events should be planned at least 15 days in advance.Set out a minimum of five days for each subject, spreading out the study sessions over several days, and allot up to 12 hours per subject. of study time per day during those five days.Depending on the length, significance, and level of difficulty of each chapter, decide how much time you will spend on it. The number of hours that should be spent on each chapter might be noted by students on the front page of their textbooks or other study materials.
Stick to the learning resources:
Stick to the study materials you’ve been using from the beginning throughout your final days of preparation and refrain from choosing any ones you aren’t familiar with. Use the most recent study resources rather than the more outdated ones, and if necessary, add ICAI study materials to the standard course materials. with ICAI study materials. Every other year, the curriculum is revised. So always be updated.
Take breaks from studying:
Instead of spending time on potentially alluring social media, watch a stand-up comedy show or listen to music to unwind and clear your mind. In order to relax and break up the monotony of extended study sessions, you should nap in the afternoon. It increases our levels of energy and focus.
Keep notepads and important points for each topic available. It’s normal for individuals to forget things. Please don’t worry. Instead, jot down the key ideas from each chapter of the book you’re reading. You have 25 hours to study for the exam, of which 12 to 14 hours can be used effectively to study. Things will start to make sense once you read your notes and key points.
Know your areas of strength: In the areas where you excel, put forth a concerted effort to get better. If a student does well on at least two topics and receives an 85 or higher in each subject, they can obtain a rank. Create your own study strategy rather than adopting someone else’s. At least two revisions should be done. Students only have 15 minutes to read the question paper, so don’t waste it on one question. So, within those 15 minutes, make a note of the inquiries you are most familiar with and attempt to respond to them first. The remainder can be completed later. If you are unable to answer a certain question, move on to the next one.
Do not over stress yourself by reading a lot right before the exam. Instead, keep your cool. Let the knowledge you have already acquired come back to you. The crucial details and an overview of the cases’ logic can be reviewed by students the day before the exam. Also, after you get home, avoid reading your exam paper or checking the answers. Rather than studying for the next test, you can unwind by eating well and getting enough sleep.
FAQ’s
A. Candidates who are interested in becoming a CA must succeed in the CA Foundation stage. To advance to the second level of the CA Exam, applicants must pass the four major subjects that make up the CA Foundation.
A. Yes, there are negative marks on the CA Foundation exam. One incorrect response subtracts one-fourth of a mark from the final score. Therefore, just respond to questions you are comfortable with.
A .The CA foundation preparation process is labor-intensive, but nothing is impossible. The benefit of the CA foundation is that it does not require a competitive test, only a particular threshold. Thus, you are free to relax and focus only on what you must accomplish to pass this exam.
A .Registering with the CA Foundation is the first step. The registration will be active for three years after you register. Within this period, applicants can submit an application for the May/November CA Foundation test. A maximum of six examinations may be applied for and taken in three years as candidates.
A. No, the CA Foundation syllabus has not changed as of yet. The CA Final syllabus has, however, undergone some modifications.
A. If you suffer with math, you can still succeed in CA. Only passing the first level of the CA test, or CPT, in mathematics is necessary to be eligible for the CA IPCC (if you are an undergraduate). If you have already graduated, however, you are still able to pursue the CA IPCC without succeeding in the CPT.
A. Different students find various subjects challenging. In contrast, passing CA Foundation Maths Paper 3 on “Business Mathematics, Logical Reasoning, and Statistics” is considerably more difficult.
A. The solution is no. Additionally, students who are presently enrolled in, or have previously finished, their 10+2 in commerce or any other discipline without maths as a subject are equally qualified to study CA.
