📘 CA Foundation New Syllabus
Subjects, Exam Pattern & Complete Guide
4 Papers
Accounting, Law, Maths, Economics
3 + 2 Hrs
Paper 1&2: 3 hrs | Paper 3&4: 2 hrs
40% + 50%
40% in each, 50% aggregate to pass
Jan | May | Sept
3 attempts every year
📖 Detailed CA Foundation Syllabus (New Scheme )
The Institute of Chartered Accountants of India (ICAI) has updated the CA Foundation syllabus to align with current industry needs. The curriculum now focuses on conceptual clarity, application-based questions, and a blend of subjective & objective pattern. Below is the complete breakdown as per official ICAI notifications.
Paper 1: Principles & Practice of Accounting
Objective: Develop understanding of basic accounting concepts, preparation of financial statements, and problem-solving ability.
Key Topics:
- Theoretical Framework
- Accounting Process (Journal, Ledger)
- Bank Reconciliation Statement
- Inventories
- Depreciation & Amortization
- Bills of Exchange
- Final Accounts of Sole Proprietors
- Financial Statements of NPOs
- Accounts from Incomplete Records
- Partnership & LLP Accounts
- Company Accounts (Shares & Debentures)
Weightage Insight: Accounting Process & Final Accounts carry 20-25% weightage. Depreciation and Inventories are also crucial for scoring.
Paper 2: Business Laws
Objective: Build legal knowledge of business laws – Contracts, Sales, Partnerships, Companies Act, and regulatory framework.
- Indian Regulatory Framework (MCA, SEBI, RBI)
- Indian Contract Act, 1872
- Sale of Goods Act, 1930
- Indian Partnership Act, 1932
- Limited Liability Partnership Act, 2008
- Companies Act, 2013
- Negotiable Instruments Act, 1881
Exam tip: Focus on practical application of Contract Act and Company Law provisions – they frequently appear in case-based questions.
Paper 3: Quantitative Aptitude
Includes: Business Mathematics (60 marks) + Logical Reasoning & Statistics (40 marks). Negative marking for wrong answers: -0.25 per incorrect MCQ.
Section A: Business Mathematics & LR (60 marks)
- Ratio & Proportion
- Indices & Logarithms
- Equations & Matrices
- Linear Inequalities
- Time Value of Money
- Permutations & Combinations
- Sequence & Series
- Sets, Functions, Calculus Basics
- Logical Reasoning (Seating, Blood relations, etc)
Section B: Statistics (40 marks)
- Statistical Representation of Data
- Measures of Central Tendency & Dispersion
- Probability & Bayes Theorem
- Theoretical Distributions
- Correlation & Regression
- Index Numbers (Sensex, NSE)
- Sampling Theory
Paper 4: Business Economics
Objective: Understand economic theories, demand-supply, market structures, business cycles, and Indian economy context.
- Introduction to Business Economics
- Theory of Demand & Supply
- Production & Cost Analysis
- Price Determination under Different Markets
- Determination of National Income
- Business Cycles
- Public Finance & Fiscal Policy
- Money Market & Monetary Policy
- International Trade (Theories & Trade Policy)
- Indian Economy (Historical & Current)
🎯 Exam Pattern & Marking Scheme (New Scheme)
| Paper | Subject | Duration | Marks | Type | Negative Marking |
|---|---|---|---|---|---|
| Paper 1 | Accounting | 3 Hours | 100 | Subjective | No |
| Paper 2 | Business Laws | 3 Hours | 100 | Subjective | No |
| Paper 3 | Quantitative Aptitude | 2 Hours | 100 | Objective (MCQ) | -0.25 per wrong |
| Paper 4 | Business Economics | 2 Hours | 100 | Objective (MCQ) | -0.25 per wrong |
Passing Criteria: Minimum 40% marks in each paper and 50% aggregate (200 out of 400) across all papers. No time limit to complete CA Intermediate after Foundation.
✅ Eligibility Criteria & Important Dates
| Qualification | Minimum % | Remarks |
|---|---|---|
| 10+2 (Commerce / Arts / Science) | 50% aggregate | Appear for exam after 4 months of registration |
| Graduation (Non-commerce) | 65% | Eligible for Direct Entry (skip Foundation) |
| Graduation (Commerce) | 55% | Eligible for Direct Entry (skip Foundation) |
📅 Exam Sessions: For January attempt (registrations by 1st Sep), May (by 1st Jan), September (by 1st May). ICAI conducts exams 3 times a year, results usually within 1-2 months.
Pro Tips from StudyByTech Faculty
✔️ ICAI Study Material is your MAIN BOOK: 90% of exam questions are directly or indirectly from ICAI modules, RTPs, and MTPs.
✔️ Master Time Management: For objective papers (Maths & Eco), speed matters. Practice at least 1000 MCQs per subject.
✔️ Revision Strategy: Dedicate last 2 months for full syllabus revision and mock tests. ICAI releases mock test series before exams — don’t skip them.
✔️ Conceptual clarity in Law & Accounting: Understand the logic behind provisions; rote learning doesn’t work for subjective papers.
✔️ Join Structured Classes: At StudyByTech, we provide live interactive classes, doubt-solving, and topic-wise test series to ensure you’re exam-ready. Admissions for CA Foundation 2026 batch are open now!
❓ Frequently Asked Questions (FAQs)
According to student feedback, the revised syllabus is moderately challenging. It requires dedicated study, especially in Accounting and Mathematics. However, with consistent effort and the right guidance from StudyByTech, success is highly achievable.
Yes, ICAI tends to repeat 1-mark conceptual questions in subjective papers, but practical problems are often twisted or updated. Solving past 5 years’ papers is extremely beneficial.
Absolutely. Since the syllabus overlaps with 11th/12th commerce topics, 3 months of focused preparation (with ICAI material & mocks) is sufficient. Create a daily schedule, and join a test series to track progress.
Historically, the pass percentage ranges between 12-18% across India. But with smart work, conceptual clarity, and proper revision, you can clear it in the first attempt.
ICAI conducts CA Foundation exams 3 times a year: January, May, and September. You can appear for any attempt after completing 4 months from registration.
Yes, only in Paper 3 (Quantitative Aptitude) and Paper 4 (Business Economics). Each wrong answer deducts 0.25 marks. No negative marking for subjective papers 1 & 2.
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