CA Foundation Syllabus 2025 (New Scheme): Chapter-wise Syllabus, Study Material, Preparation Tips

• Updated on 24 Oct, 2025 by Ankita Banerjee

CA Foundation Syllabus is prescribed by the Institute of Chartered Accountants of India (ICAI). It introduces students to the fundamentals of Accounting, Business Laws, Mathematics, Economics, and Business Communication, ensuring they develop a strong understanding of core commerce and business concepts. The course is divided into four papers: Principles and Practice of Accounting, Business Laws and Business Correspondence & Reporting, Business Mathematics, Logical Reasoning and Statistics, and Business Economics and Business and Commercial Knowledge.

Among all stages of the CA journey, the ICAI CA Foundation Exam is considered the most approachable, while the CA Final is known to be the most challenging. Typically, students require about three to four months of dedicated study to complete the Foundation syllabus. However, those from non-commerce backgrounds might need extra time to grasp subjects such as Accounting and Business Laws, which are relatively new to them. This article will provide aspirants to get the detailed syllabus for ICAI CA Foundation Exam, along with the best study materials and preparation tips.

Table of Contents

CA Foundation Syllabus 2025: Highlights
CA Foundation Exam Pattern 2025
CA Foundation Syllabus 2025: New Scheme
CA Foundation Study Materials 2025
CA Foundation Syllabus 2025: Preparation Tips
CA Foundation Syllabus 2025 FAQs

CA Foundation Syllabus 2025: Highlights

CA Foundation syllabus 2025 PDF is made available by the Institute of Chartered Accountants of India (ICAI). The Foundation exam consists of four papers, each carrying 100 marks, and is designed to test students’ understanding of fundamental accounting, business, and economic concepts. Below is a quick overview of the important highlights related to the CA Foundation Exam 2025:

Particulars	Details
Examination Name	CA Foundation Exam (earlier known as CA CPT – Common Proficiency Test)
Conducting Body	The Institute of Chartered Accountants of India (ICAI)
Exam Mode	Pen-paper-based / Offline
Exam Frequency	Thrice a year – January, May/June, and September
Exam Level	National Level
Exam Difficulty	Easy to Moderate
Number of Papers	Four
Paper Names	Paper 1: Principles and Practice of Accounting Paper 2: Business Laws and Business Correspondence & Reporting Paper 3: Business Mathematics, Logical Reasoning and Statistics Paper 4: Business Economics and Business and Commercial Knowledge
Exam Duration	Three hours for Paper 1 and Paper 2 Two hours for Paper 3 and Paper 4
Maximum Marks (per paper)	100
Total Marks	400
Marking Scheme	No negative marking in Papers 1 and 2 (descriptive type). ¼ mark will be deducted for every wrong answer in Papers 3 and 4 (objective type).
Medium of Exam	English or Hindi (except Section B of Paper 2)

CA Foundation Exam Pattern 2025

The CA Foundation Exam Pattern 2025 provides a clear understanding of how the exam is structured. It includes four papers, each carrying 100 marks, with a mix of objective and subjective questions designed to evaluate both conceptual clarity and analytical ability. The table below provides the detailed exam pattern for the upcoming session:

Sl. No.	Paper Name	Marks Distribution	Type of Questions
Paper 1	Accounting	100 Marks	Objective
Paper 2	Business Laws	100 Marks	Objective
Paper 3	Quantitative Aptitude: Part A – Business Mathematics (40 Marks), Part B – Logical Reasoning (20 Marks), Part C – Statistics (40 Marks)	100 Marks (Overall)	Subjective
Paper 4	Business Economics	100 Marks	Subjective

CA Foundation Syllabus 2025: New Scheme

The ICAI has introduced a new scheme for the September session exam and the upcoming ones. Given below is the complete syllabus for CA Foundation exam 2025 as per the new scheme:

CA Foundation Syllabus 2025 – Paper 1: Accounting

Under the new scheme introduced by the Institute of Chartered Accountants of India (ICAI), Paper 1: Accounting focuses on building a strong conceptual foundation in financial accounting principles and practices. The paper is divided into two modules, covering topics such as the accounting process, financial statements, partnership and company accounts, and not-for-profit organisations. The table below provides the detailed chapter-wise syllabus for Paper 1:

Module	Units / Chapters	Key Topics Covered
Module 1	Chapter 1: Theoretical Framework	Meaning and Scope of Accounting, Accounting Concepts, Principles and Conventions, Capital and Revenue Expenditure and Receipts, Contingent Assets and Liabilities, Accounting Policies, Valuation Principles, Accounting Estimates, and Accounting Standards.
	Chapter 2: Accounting Process	Basic Accounting Procedures – Journal Entries, Ledgers, Trial Balance, Subsidiary Books, Cash Book, and Rectification of Errors.
	Chapter 3: Bank Reconciliation Statement	Preparation and interpretation of Bank Reconciliation Statements.
	Chapter 4: Inventories	Valuation and accounting treatment of inventories as per accounting standards.
	Chapter 5: Depreciation and Amortisation	Methods and accounting treatment for depreciation and amortisation.
	Chapter 6: Bills of Exchange and Promissory Notes	Recording and accounting treatment of bills of exchange and promissory notes.
	Chapter 7: Preparation of Final Accounts of Sole Proprietors	Preparation of financial statements for manufacturing and non-manufacturing entities.
Module 2	Chapter 8: Financial Statements of Not-for-Profit Organisations	Preparation and presentation of accounts for not-for-profit entities.
	Chapter 9: Accounts from Incomplete Records	Conversion of incomplete records into proper accounts and preparation of financial statements.
	Chapter 10: Partnership and LLP Accounts	Introduction to Partnership Accounts, Treatment of Goodwill, Admission, Retirement, Death of a Partner, and Dissolution of Firms and LLPs.
	Chapter 11: Company Accounts	Introduction to Company Accounts, Issue, Forfeiture, and Reissue of Shares, Issue of Debentures, Accounting for Bonus and Right Issues, and Redemption of Preference Shares and Debentures.

CA Foundation Syllabus 2025 – Paper 2: Business Laws

The CA Foundation Paper 2: Business Laws under the new ICAI scheme aims to provide students with a solid understanding of the key legal principles governing business and commercial transactions in India. This paper helps students develop a clear grasp of various business laws, including the Indian Contract Act, Sale of Goods Act, Partnership Act, LLP Act, and Companies Act. The table below presents the detailed chapter-wise syllabus for Paper 2:

Units / Chapters	Key Topics Covered
Chapter 1: Indian Regulatory Framework	Overview of the Indian regulatory environment and its role in governing business operations.
Chapter 2: The Indian Contract Act, 1872	Nature and essentials of a contract, consideration, performance and breach of contract, contingent and quasi contracts, contracts of indemnity and guarantee, bailment and pledge, and agency.
Chapter 3: The Sale of Goods Act, 1930	Formation of a contract of sale, conditions and warranties, transfer of ownership and delivery of goods, and rights of an unpaid seller.
Chapter 4: The Indian Partnership Act, 1932	General nature of partnership, relations among partners, and registration and dissolution of a firm.
Chapter 5: The Limited Liability Partnership Act, 2008	Basic framework, features, and regulations governing Limited Liability Partnerships (LLPs).
Chapter 6: The Companies Act, 2013	Key provisions related to the incorporation and management of companies in India.
Chapter 7: The Negotiable Instruments Act, 1881	Introduction to negotiable instruments such as promissory notes, bills of exchange, and cheques, along with their rules and legal implications.

CA Foundation Syllabus 2025 – Paper 3: Quantitative Aptitude

The CA Foundation Paper 3: Quantitative Aptitude, introduced under the new ICAI scheme, aims to strengthen students’ analytical, numerical, and reasoning abilities. It is divided into three parts: Business Mathematics, Logical Reasoning, and Statistics. Each part is designed to develop conceptual clarity and practical problem-solving skills that are vital for accounting, finance, and business analysis. The table below provides the detailed syllabus for Paper 3:

Part / Section	Chapter	Key Topics Covered
Part A – Business Mathematics	Chapter 1: Ratio and Proportion, Indices, Logarithms	Basic mathematical concepts and their applications in business.
	Chapter 2: Equations	Formation and solution of linear, quadratic, and simultaneous equations.
	Chapter 3: Linear Inequalities	Concept and graphical representation of inequalities.
	Chapter 4: Mathematics of Finance	Simple and compound interest, annuities, perpetuities, and EMI calculations.
	Chapter 5: Basic Concepts of Permutations and Combinations	Counting principles, factorial notation, and practical applications in arrangements.
	Chapter 6: Sequence and Series – Arithmetic and Geometric Progressions	Understanding and solving problems related to AP and GP.
	Chapter 7: Sets, Relations and Functions, Basics of Limits and Continuity Functions	Set theory, types of relations and functions, and introduction to limits and continuity.
	Chapter 8: Basic Applications of Differential and Integral Calculus in Business and Economics	(A) Differential Calculus – Rates of change, maxima and minima. (B) Integral Calculus – Area under curves and business applications.
Part B – Logical Reasoning	Chapter 9: Number Series, Coding and Decoding, Odd Man Out	Pattern recognition and logical sequence analysis.
	Chapter 10: Direction Tests	Determining directions and distances based on given clues.
	Chapter 11: Seating Arrangements	Linear and circular arrangement problems.
	Chapter 12: Blood Relations	Relationship-based reasoning and problem-solving.
Part C – Statistics	Chapter 13: Statistical Representation of Data	Tabular, graphical, and diagrammatic presentation of data.
	Chapter 13 (Unit II): Sampling	Methods and techniques of data sampling.
	Chapter 14 (Unit I): Measures of Central Tendency	Mean, median, and mode calculations.
	Chapter 14 (Unit II): Dispersion	Range, mean deviation, standard deviation, and variance.
	Chapter 15: Probability	Basic probability rules, types, and applications.
	Chapter 16: Theoretical Distributions	Binomial, Poisson, and normal distributions.
	Chapter 17: Correlation and Regression	Measuring relationships between variables and regression analysis.
	Chapter 18: Index Numbers	Construction and uses of index numbers in economics and business.

CA Foundation Syllabus 2025 – Paper 4: Business Economics

The CA Foundation Paper 4: Business Economics, as per the new ICAI scheme, focuses on introducing students to fundamental economic concepts and their applications in business and financial decision-making. The paper covers micro and macroeconomic topics such as demand and supply, production, market structures, national income, public finance, and international trade. The table below outlines the chapter-wise syllabus for Paper 4:

Chapter	Key Topics Covered
Chapter 1: Nature and Scope of Business Economics	Introduction to business economics, basic problems of an economy, and the role of the price mechanism in resource allocation.
Chapter 2: Theory of Demand and Supply	Law of demand, elasticity of demand, theory of consumer behaviour, and supply concepts.
Chapter 3: Theory of Production and Cost	Concepts and laws of production, short-run and long-run cost analysis, and cost-output relationships.
Chapter 4: Price Determination in Different Markets	Market types, price determination, and equilibrium under perfect competition, monopoly, monopolistic competition, and oligopoly.
Chapter 5: Business Cycles	Phases, causes, and effects of business cycles, and their impact on economic stability.
Chapter 6: Determination of National Income	National income accounting concepts and Keynesian theory of national income determination.
Chapter 7: Public Finance	Overview of fiscal functions, centre and state finance, market failure and government intervention, budget process, sources of revenue, expenditure management, public debt, and fiscal policy.
Chapter 8: Money Market	Concepts of money demand and supply, major monetary theories, and an overview of monetary policy.
Chapter 9: International Trade	Theories of international trade, trade policies, trade negotiations, exchange rate mechanisms, and international capital movements.
Chapter 10: Indian Economy	Overview of India’s economic structure, growth trends, and policy framework.

Get more details on CA Foundation Admit Card 2026

CA Foundation Study Materials 2025

While the ICAI provides official study material for all CA Foundation papers, students often benefit from referring to additional books for a deeper understanding and practice. These books cover theoretical concepts, numerical problems, case studies, and mock tests to strengthen preparation for the exams. The table below lists the CA Foundation Books for each paper and general reference material:

Paper / Topic	Recommended Books / Authors
Paper 1 – Principles and Practice of Accounting	Principles and Practice of Accounting by P.C. Tulsian and Bharat Tulsian; Fundamentals of Accounting by Grewal; Fundamentals of Accounting by P.C. Tulsian and Bharat Tulsian
Paper 2 – Business Laws and Business Correspondence & Reporting	Business Laws by P.C. Tulsian, Tushar Tulsian, and Bharat Tulsian; Mercantile Law by M.C. Kuchhal and Vivek Kuchhal; Mercantile Law Study Material by ICAI
Paper 3 – Business Mathematics, Statistics and Logical Reasoning	Business Mathematics, Statistics and Logical Reasoning by Kailash Thakur; Quantitative Aptitude by Dr. T. Padma and K.C.P. Rao
Paper 4 – Business Economics and Business & Commercial Knowledge	Business Economics and Business & Commercial Knowledge by Bharat Tulsian and P.C. Tulsian; General Economics by P.M. Salwan and Pranjal B. Deshpande; General Economics by S.K. Agarwal; General Economics by ICAI
Additional Reference / Practice	CA Foundation Scanner cum Compiler by Dr. S.K. Agarwal and CA Manmeet Kaur; ICAI Mock Test Series (Online and Offline)

CA Foundation Syllabus 2025: Preparation Tips

Preparing for the CA Foundation exam requires a combination of conceptual understanding, regular practice, and effective time management. Here are some preparation tips to help candidates cover the syllabus efficiently and improve their chances of scoring well:

Understand the Syllabus Thoroughly: Students must begin by going through the entire CA Foundation syllabus for all four papers. Knowing the weightage of each topic and the exam pattern will help them prioritise important areas and plan their study schedule effectively.
Refer to ICAI Study Material First: The CA Foundation Study Material is the most authentic source of information, provided by the ICAI. Candidates should read it thoroughly and use it as the foundation of their preparation before referring to other reference books.
Practice Regularly: Aspirants must solve as many practice questions, previous years’ papers, and mock tests as possible. For Papers 1 and 2, focus on solving descriptive questions, while for Papers 3 and 4, practice multiple-choice questions to improve speed and accuracy.
Make Short Notes: While studying, prepare concise notes for formulas, key concepts, and laws. These notes will be extremely helpful during revision, especially in the last few weeks before the exam.
Time Management: Students should divide their preparation time based on the difficulty and weightage of each subject. They must allocate more time to topics they find difficult, but ensure that they cover all four papers systematically.
Revise Regularly: Revision is critical for retaining concepts and improving recall during the exam. Make a revision schedule to revisit all topics at least 2–3 times before the exam.
Taking Mock Tests and Assessing Progress: Attempting ICAI mock test series and previous exam papers will help students analyse their preparation, identify weak areas, and improve their exam strategy.
Stay Consistent and Positive: Consistency and a positive mindset are key to CA Foundation preparation. Avoid last-minute cramming and focus on understanding concepts thoroughly.

Also Read: CA Foundation Application Process 2026

CA Foundation Syllabus 2025 FAQs

What is the structure of the CA Foundation syllabus 2025?

The CA Foundation syllabus 2025 comprises four papers. Paper 1 focuses on Accounting; Paper 2 covers Business Laws and Business Correspondence; Paper 3 includes Business Mathematics, Statistics, and Logical Reasoning; and Paper 4 covers Business Economics and Business & Commercial Knowledge. Candidates must study all papers to qualify for CA Intermediate.

How is the CA Foundation exam pattern 2025 organised?

Papers 1 and 2 are descriptive, while Papers 3 and 4 are objective with multiple-choice questions. Each paper carries 100 marks. Descriptive papers have no negative marking, while objective papers deduct one-fourth mark for each wrong answer. The exam duration is three hours for Papers 1 and 2, and two hours for Papers 3 and 4.

How long should candidates spend preparing for the CA Foundation syllabus 2025?

Typically, aspirants require three to four months to cover the syllabus. Non-commerce students may need additional time to grasp Accounting and Business Laws. Following a structured timetable with consistent daily study is key to completing preparation efficiently.

What are the highlights of the CA Foundation syllabus 2025?

The syllabus emphasises practical understanding of financial transactions, legal frameworks, mathematical aptitude, and economic principles. Topics like Accounting Standards, the Indian Contract Act, Probability, Consumer Behaviour, and National Income Accounting are essential for candidates to master.

Which books are recommended for the CA Foundation syllabus 2025?

ICAI study material is the primary source. Recommended reference books include Principles and Practice of Accounting by P.C. Tulsian, Business Laws by M.C. Kuchhal, Business Mathematics, Statistics & Logical Reasoning by Kailash Thakur, Business Economics by Bharat Tulsian, and ICAI scanners and mock test compilations. These books help candidates strengthen concepts and practice extensively.

How should aspirants approach the CA Foundation syllabus 2025 for effective preparation?

Candidates should begin with ICAI study material, create concise notes for formulas and key concepts, and solve practice questions. Mock tests, previous year papers, and regular revision are critical. Prioritising high-weightage topics like Accounting, Business Laws, and Mathematics ensures better scoring potential.

Is the CA Foundation syllabus 2025 difficult for non-commerce students?

Some topics, especially Accounting, Business Laws, and Business Economics, can be challenging for non-commerce candidates. However, consistent practice, use of reference books, and solving mock tests make the syllabus manageable.

How important are mock tests for the CA Foundation syllabus 2025?

Mock tests are crucial for evaluating understanding, improving speed, and identifying weak areas. ICAI provides both online and offline mock tests. Practising them helps aspirants get accustomed to exam patterns and time constraints.

How should candidates divide their time while preparing for the CA Foundation syllabus 2025?

Candidates should allocate more time to high-weightage subjects like Accounting and Business Laws, followed by Mathematics and Economics. Creating a balanced timetable with weekly revisions ensures every topic is covered without last-minute stress.

Can aspirants complete the CA Foundation syllabus 2025 using only ICAI material?

Yes, it is possible, but reference books provide additional practice, explanation of complex concepts, and more examples. Combining ICAI material with reference books is recommended for comprehensive preparation.

How should students revise the CA Foundation syllabus 2025 effectively?

Short notes, flashcards for formulas, and regular timed revisions are key. Solving previous years’ papers and attempting mock tests helps reinforce concepts and improve exam confidence.

What strategies help candidates score better in the CA Foundation syllabus 2025?

Candidates should focus on high-scoring chapters, practice numerical and theoretical questions regularly, manage time efficiently during exams, and analyse mock test performance to improve weak areas.

Are there any shortcuts to complete the CA Foundation syllabus 2025 faster?

Focusing on important topics, practising past year papers, and revising regularly can reduce preparation time. Effective planning ensures candidates cover the entire syllabus without compromising accuracy.

How does the CA Foundation syllabus 2025 prepare aspirants for CA Intermediate?

The syllabus builds foundational knowledge in accounting, laws, mathematics, and economics. A clear understanding of these concepts is essential for handling the advanced topics in CA Intermediate exams.

What common mistakes should aspirants avoid while preparing for the CA Foundation syllabus 2025?

Avoid ignoring low-weightage topics, relying solely on memory, skipping practice tests, and last-minute cramming. A disciplined approach with consistent revision ensures better retention and performance.