ICAI CA Foundation Exam Pattern 2025: Latest Pattern, Passing Criteria, Topic-wise Weightage

• Updated on 23 Oct, 2025 by Ankita Banerjee

ICAI CA Foundation Exam Pattern 2025 is designed to equip students with the fundamental skills required in accounting, taxation calculations, and legal documentation. The CA Foundation is the first level of the Chartered Accountancy course conducted by ICAI, with the January 2026 exams scheduled from January 18 to January 24, 2026. This level serves as the foundation for aspiring chartered accountants and generally requires about 4 to 6 months of dedicated preparation. Students can find the ICAI CA Foundation Exam Pattern 2025 PDF on the official website.

The ICAI CA Foundation Exam is conducted in a computer-based format over four days, with one paper held each day during the exam session. The CA Foundation consists of four papers: Principles and Practice of Accounting; Business Laws and Business Correspondence and Reporting; Business Mathematics, Logical Reasoning & Statistics; and Business Economics & Business and Commercial Knowledge. The first two papers are subjective in nature, testing theory and application skills, while the last two are objective, focusing on problem-solving and analytical abilities. Continue reading the article to get complete details about the ICAI CA Foundation 2025 Exam Pattern.

Table of Contents

ICAI CA Foundation Exam Pattern 2025: Highlights
ICAI CA Foundation Exam Pattern 2025: Marking Scheme
ICAI CA Foundation Exam Pattern 2025: Passing Criteria
ICAI CA Foundation Exam Pattern and Skill Assessment 2025
ICAI CA Foundation Exam Pattern 2025: Topic-wise Weightage
ICAI CA Foundation Exam Pattern 2025: Paper-wise Time Duration
ICAI CA Foundation Exam Pattern 2025 FAQs

ICAI CA Foundation Exam Pattern 2025: Highlights

The ICAI CA Foundation 2025 Exam Pattern remains consistent with previous years. The exams are conducted thrice a year, in both pen-and-paper and computer-based modes. Candidates can choose between English and Hindi as their exam medium for most papers, with some exceptions. Each paper carries 100 marks, and candidates must secure at least 40% in each to pass. The exam is known to be tough, and aspirants can attempt it multiple times until they clear the level. Tabulated below are the highlights of the Paper Pattern of CA Foundation for the year 2025 for students’ reference:

CA Foundation Exam Particulars	Details
Exam Name	Chartered Accountancy (CA) exam
Exam Conducting Body	ICAI
Exam Levels	CA Foundation
Mode of Exams	Pen and Paper and Computer-Based Mode
Exam Frequency	Thrice a year (January, May- June, and September)
Medium of Exam	English and Hindi (except some papers available only in English, but answers can be written in Hindi)
Question Type	Paper 1 and Paper 2- Subject Paper 3 and Paper 4- Objective
Total Marks per Paper	100
Passing Marks	40% per paper
Level of Difficulty	Tough
Number of Attempts	Multiple

Also Check: ICAI CA Foundation Application Process 2026

ICAI CA Foundation Exam Pattern 2025: Marking Scheme

The CA Foundation marking scheme is designed to fairly evaluate candidates’ knowledge and encourage accuracy and careful answering. Each question generally carries one mark, but the approach to marking differs between subjective and objective papers. In the subjective papers, negative marking is applied for incorrect answers, whereas in the objective papers, no negative marking exists. Understanding this scheme helps students manage their time and strategy effectively during the exam.

Each question in the CA Foundation exam carries 1 mark.
For subjective papers (Paper 1: Principles and Practice of Accounting, and Paper 2: Business Laws and Business Correspondence and Reporting):
- There is a negative marking of 0.25 marks for each incorrect answer.
- This means 0.25 marks are deducted for every wrong response.
- This encourages candidates to answer carefully and avoid random guesses.
For objective papers (Paper 3: Business Mathematics, Logical Reasoning & Statistics, and Paper 4: Business Economics & Business and Commercial Knowledge):
- No negative marking is applied.
- Candidates can attempt all questions without the fear of losing marks for incorrect answers.

Get details on ICAI CA Foundation Exam Centre 2026

ICAI CA Foundation Exam Pattern 2025: Passing Criteria

To successfully clear the CA Foundation exam in 2025, candidates must meet certain minimum passing standards set by the ICAI. These criteria ensure that students not only perform adequately in each subject but also maintain a balanced overall performance across all four papers. Understanding the passing requirements helps aspirants plan their preparation and set clear targets for each section of the exam.

Candidates must secure at least 40% marks in each individual paper to be eligible to pass. This means that the Passing Marks in CA Foundation out of 400 are at least 200 marks.
In addition to passing each paper separately, candidates need to achieve an aggregate score of 50% across all four papers combined. This ensures consistent performance in all areas tested by the exam.
Both these criteria, i.e., 40% minimum in each paper and 50% overall aggregate, must be fulfilled to be declared successful in the CA Foundation exam.
If a candidate does not meet these passing standards, they will have to retake the exam or the specific papers they did not clear in the next available session.

ICAI CA Foundation Exam Pattern and Skill Assessment 2025

The CA Foundation exam is designed to test both theoretical understanding and practical application. CA Foundation Question Paper, like Principles of Accounting and Business Laws, balance comprehension and application, while others, like Business Correspondence and Business Commercial Knowledge, focus entirely on theory. Business Mathematics and Logical Reasoning are fully application-based. Candidates need to secure at least 40% marks in each paper and an overall aggregate of 50% to qualify. The table below shows the exam pattern and skill assessment distribution for each paper:

Paper No.	Subject	Level I: Comprehension & Knowledge (%)	Level II: Application (%)
1	Principles and Practice of Accounting	5% - 20%	80% - 95%
2A	Business Laws	50% - 65%	35% - 50%
2B	Business Correspondence and Reporting	100%	-
3	Business Mathematics, Logical Reasoning & Statistics	-	100%
4I	Business Economics	40% - 50%	50% - 60%
4II	Business and Commercial Knowledge	100%	-

ICAI CA Foundation Exam Pattern 2025: Topic-wise Weightage

Understanding the weightage of different topics in the ICAI CA Foundation Syllabus helps aspirants prioritise their studies and focus on areas that carry more marks. Below is a detailed breakdown of the important chapters and their mark distribution across all four papers, which are aligned with the new ICAI education scheme:

Paper 1: Principles and Practice of Accounting

The Accounting paper mainly focuses on practical topics like final accounts and special transactions, which together form the largest part of the exam. The theory section forms a smaller part, so students should allocate more time to mastering the application-based chapters. The total marks of this paper are 100.

Section	Chapters	Marks Weightage
Section A: Business Laws (60 Marks)	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)	1. Communication	10% - 15%
	2. Sentence Types (Direct-Indirect, Active-Passive Speech)	20% - 30%
	3. Vocabulary (Root Words, Synonyms, Antonyms, Phrasal Verbs, Idioms, etc.)	20% - 30%
	4. Comprehension Passages	20% - 30%
	5. Note Making	20% - 30%
	6-13. Writing Skills (Basic Writing, Précis, Article, Report, Formal Letters & Mails, Resume, Meetings)	35% - 40%

Paper 2: Business Laws and Business Correspondence & Reporting

This paper is divided into Business Laws and Communication Skills. While Business Laws require detailed legal understanding, the Correspondence and Reporting section focuses on practical language skills, which are equally important. Preparing well for both parts is essential for scoring high.

Section	Chapters	Marks Weightage
Section A: Business Laws (60 Marks)	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)	1. Communication	10% - 15%
	2. Sentence Types (Direct-Indirect, Active-Passive Speech)	20% - 30%
	3. Vocabulary (Root Words, Synonyms, Antonyms, Phrasal Verbs, Idioms, etc.)	20% - 30%
	4. Comprehension Passages	20% - 30%
	5. Note Making	20% - 30%
	6-13. Writing Skills (Basic Writing, Précis, Article, Report, Formal Letters & Mails, Resume, Meetings)	35% - 40%

Paper 3: Business Mathematics, Logical Reasoning & Statistics

This paper is highly quantitative and analytical, with Business Mathematics and Statistics forming the most of the marks. Logical Reasoning tests analytical thinking and problem-solving skills. Aspirants should give special attention to the high-weightage topics like Sets, Calculus, and Statistical measures.

Part	Chapters	Marks Weightage
Part A: Business Mathematics (40 Marks)	1. Ratio and Proportion, Indices and Logarithms	20% - 30%
	2. Equations and Matrices	20% - 30%
	3. Linear Inequalities with Objective Functions and Optimisation	20% - 30%
	4. Time Value of Money	30% - 40%
	5. Permutations and Combinations	30% - 40%
	6. Sequence and Series	30% - 40%
	7. Sets, Relations, and Functions	30% - 50%
	8. Basic Applications of Differential and Integral Calculus	30% - 50%
Part B: Logical Reasoning (20 Marks)	1. Number Series, Coding and Decoding, Odd Man Out	60% - 70%
	2. Direction Tests	60% - 70%
	3. Seating Arrangements	60% - 70%
	4. Blood Relations	30% - 40%
	5. Syllogism	30% - 40%
Part C: Statistics (40 Marks)	1. Statistical Description of Data	45% - 50%
	2. Measures of Central Tendency and Dispersion	45% - 50%
	3. Probability	25% - 30%
	4. Theoretical Distributions	25% - 30%
	5. Correlation and Regression	10% - 15%
	6. Index Numbers and Time Series	10% - 15%

Paper 4: Business Economics and Business & Commercial Knowledge

The Business Economics section covers key economic principles, focusing on production, cost, and market dynamics. Meanwhile, Business and Commercial Knowledge highlights the environment and policies that affect business operations. This paper tests both theoretical understanding and practical awareness of the commercial world.

Part	Chapters	Marks Weightage
Part I: Business Economics (60 Marks)	1. Introduction to Business Economics	15% - 20%
	2. Theory of Demand and Supply	-
	3. Theory of Production and Cost	35% - 40%
	4. Price Determination in Different Markets	-
	5. Business Cycles	15% - 20%
Part II: Business and Commercial Knowledge (40 Marks)	1. Introduction to Business	15% - 18%
	2. Business Environment	-
	3. Business Organisations	15% - 20%
	4. Government Policies for Business Growth	15% - 18%
	5. Organisations Facilitating Business	-
	6. Common Business Terminologies	15% - 18%

Check More: ICAI CA Foundation Result 2025

ICAI CA Foundation Exam Pattern 2025: Paper-wise Time Duration

The CA Foundation exam comprises four papers, where Papers 1 and 2 are subjective in nature, and Papers 3 and 4 are objective. Due to the difference in the type of questions, the exam duration varies accordingly. For the subjective Papers 1 and 2, students get 3 hours (from 2:00 PM to 5:00 PM) to carefully answer descriptive questions. On the other hand, the objective Papers 3 and 4 are allotted 2 hours each (from 2:00 PM to 4:00 PM), due to the faster-paced format of multiple-choice questions. There are no sectional time limits within any paper, so candidates have the flexibility to manage their time as they see fit within the total duration. Additionally, no breaks are provided during the exam sessions, so aspirants need to be prepared to focus continuously. It is important to note that while students are not required to attempt every question, they must attempt all four papers to qualify for the CA Foundation exam.

Exam	Papers	Exam Timings
CA Foundation	Paper 1 & 2	2:00 PM to 5:00 PM
CA Foundation	Paper 3 & 4	2:00 PM to 4:00 PM

ICAI CA Foundation Exam Pattern 2025 FAQs

What is the overall structure of the ICAI CA Foundation exam pattern 2025?

The ICAI CA Foundation exam pattern 2025 consists of four papers covering subjects like Accounting, Business Laws, Quantitative Aptitude, and Business Economics. Papers 1 and 2 are subjective, requiring descriptive answers, while Papers 3 and 4 are objective, based on multiple-choice questions. This structure allows candidates to demonstrate both theoretical understanding and practical application skills. Each paper is marked out of 100, and students must secure a minimum of 40% in each paper and an aggregate of 50% to pass.

How much time is allocated to each paper in the ICAI CA Foundation exam pattern 2025?

According to the ICAI CA Foundation exam pattern 2025, Papers 1 and 2, which are subjective in nature, are allotted 3 hours each (2:00 PM to 5:00 PM). Meanwhile, Papers 3 and 4, which are objective, have a duration of 2 hours each (2:00 PM to 4:00 PM). Candidates must manage their time effectively within these durations, as there are no sectional limits or breaks during the exam.

Are there any changes in the ICAI CA Foundation exam pattern 2025 compared to previous years?

The ICAI CA Foundation exam pattern 2025 remains largely consistent with previous years. The exam continues to be conducted thrice a year and follows the same paper structure, marking scheme, and time durations. This stability helps aspirants prepare with clarity on what to expect, focusing more on mastering the syllabus rather than adapting to format changes.

What is the marking scheme in the ICAI CA Foundation exam pattern 2025?

In the ICAI CA Foundation exam pattern 2025, each question carries one mark. For subjective Papers 1 and 2, there is a negative marking of 0.25 marks for each incorrect answer to discourage guesswork. However, objective Papers 3 and 4 have no negative marking, encouraging aspirants to attempt all questions confidently. Understanding this scheme can help candidates strategise their answering approach effectively.

How important is the choice of language in the ICAI CA Foundation exam pattern 2025?

The ICAI CA Foundation exam pattern 2025 allows candidates to choose the medium of their exam, either English or Hindi. However, papers related to Accounting, Taxation, and Advanced Accounting are officially available only in English, but can be answered in Hindi. This flexibility helps aspirants take the exam in the language they are most comfortable with, improving their chances of performing well.

What are the passing criteria as per the ICAI CA Foundation exam pattern 2025?

To pass the ICAI CA Foundation exam 2025, candidates must score at least 40% marks in each paper individually and maintain an aggregate score of 50% across all four papers. Failing to meet these criteria means the candidate will have to retake the exam. This ensures students have a balanced understanding of all subjects, rather than excelling in just a few.

How can candidates prepare their time management according to the ICAI CA Foundation exam pattern 2025?

Given the varying time durations, i.e., 3 hours for subjective papers and 2 hours for objective papers, candidates should tailor their exam day strategy accordingly. For the subjective papers, allocating time for reading, planning answers, and reviewing is crucial. In the objective papers, quick thinking and accuracy matter more. Practising with mock tests following the ICAI CA Foundation exam pattern 2025 will help students develop a personal timing strategy.

Are there sectional time limits within the ICAI CA Foundation exam pattern 2025 papers?

No, the ICAI CA Foundation exam pattern 2025 does not impose sectional time limits within any paper. This means candidates have the freedom to allocate their time among different questions or sections as they deem fit, within the overall time frame. This flexibility helps students manage their strengths and weaknesses during the exam.

Is it mandatory to attempt all questions in the ICAI CA Foundation exam pattern 2025?

While it is mandatory for candidates to attempt all four papers in the ICAI CA Foundation exam 2025, it is not compulsory to answer every question within a paper. Candidates can choose which questions to attempt based on their confidence and preparation level. However, attempting all questions might improve overall scores, especially in objective papers where there is no negative marking.

What are the different subjects covered under the ICAI CA Foundation exam pattern 2025?

The ICAI CA Foundation exam pattern 2025 covers four key subjects: Principles and Practice of Accounting, Business Laws, Business Correspondence and Reporting, Business Mathematics, Logical Reasoning, Statistics, Business Economics and Business and Commercial Knowledge. This curriculum is designed to build foundational knowledge and skills essential for advancing to the Intermediate level of the CA course.

How frequently is the ICAI CA Foundation exam conducted as per the 2025 exam pattern?

The ICAI CA Foundation exam pattern 2025 specifies that the exam is conducted thrice a year, typically in January, May-June, and September. This schedule allows candidates to plan their studies accordingly and attempt the exam multiple times if needed, helping them achieve success even if they don’t clear it on the first try.

How does understanding the ICAI CA Foundation exam pattern 2025 help candidates in preparation?

Having a clear understanding of the ICAI CA Foundation exam pattern 2025 helps candidates structure their study plan effectively. Knowing the paper types, time limits, marking schemes, and subjects enables aspirants to focus on areas that require more effort, practice time management during mock tests, and approach the exam with confidence. This knowledge ultimately increases their chances of clearing the exam on the first attempt.