ICAI CA Foundation Exam Pattern 2021

CA Foundation exam pattern, papers pattern and passing marks

This article will let us know about the CA Foundation exam pattern prescribed by ICAI. Little knowledge of CA foundation papers weightage will help you in exam preparation, by understanding the paper pattern and marking scheme of ICAI students can score good marks in the CA Foundation exam. 

CA Foundation exam is held twice in the month of May and November. There are four subjects in the CA Foundation syllabus of 100 marks each and among which the first two are evaluated on the subjective format and the other two are evaluated on the quantitative format. The exams are held offline. The first 2 papers exams are for 3 hours each, but the other 2 exams are for 2 hours only. You should have a proper understanding of the concept and theories and accordingly state your answers to clear the Foundation exams.

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Table of Content
CA Foundation Exam Pattern
CA Foundation Paper Pattern
CA Foundation Marks Weightage for Each Paper
CA Foundation Passing Marks
CA Foundation Marking Scheme

CA Foundation Exam Pattern 2021

CA Foundation Exams are held twice a year in the month of April and November. ICAI is the governing and regulatory body for CA course. ICAI periodically updates the CA foundation course and syllabus to integrate with national and global standards. From June 2017, ICAI has introduced newly revised schemes of education in the CA Foundation exam pattern.

ParticularsCA Foundation Course 2021
Conducting BodyInstitute Of Chartered Accountant Of India (ICAI)
Level of ExamNational Level
FrequencyTwice a Year (May/June and November)
Mode of RegistrationOnline
Mode Of ExamOnline
Duration3 hours for each paper
Number of Papers4
Negative marksOnly for Paper 3 and 4 (0.25), i.e is 1/4th of marks
EligibilityClass 12 Passed or Appearing for Class 12 in Current Year
ExemptionsCandidates with Equivalent Qualification or Graduates and Post Graduates
Difficulty levelModerate
Official Websiteicai.org

CA Foundation Paper Pattern 2021:

Basic Details About CA Foundation Exam Paper Pattern is given below:

There are four papers in CA Foundation examination.

  • Paper 1 and Paper 2 are subjective types
  • Paper 3 and Paper 4 are objective types
  • CA foundation exam is for 400 marks where each paper is for 100 marks.
  • Negative marking is applicable to objective papers. Any wrong answer will deduct one-fourth mark in the paper
  • The exam is conducted offline
  • The medium of the exam is either English or Hindi except for Section (b) of paper 2 which will compulsorily be taken in English language only. 

CA Foundation Marks Weightage for Each Paper:

Paper 1: Principle And Practice Of Accounting (100 Marks)

Paper 2: Business Law And Business Correspondence And Reporting (100 Marks)

  • Section A Business Law  (60 Marks)
  • Section B Correspondence And Reporting( 40 Marks)

Paper 3: Business Mathematics And Logical Reasoning And Statistics (100 Marks)

  • Part 1 Business Mathematics And Logical Reasoning( 60 Marks)
  • Part 2 Business Statistics (40 Marks)

Paper 4: Business Economics And Business And Commercial Knowledge (100 Marks)

  • Part 1  Business Economics(60 Marks)
  • Part 2  Business And Commercial Knowledge(40 Marks)

CA Foundation Passing Marks in 2021:

After the CA foundation exam, students need to score at least a given below % to clear the exam. 

  • a minimum of 40%marks in each paper 
  • a minimum of 50% marks in aggregate of all the papers, subject to the principle of negative marking

CA Foundation Marking Scheme:

The CA Foundation marking pattern is also changed with the introduction of the new educational scheme. According to the new scheme the skill is now assessed in respect of each content area. The focus is been given to enable the student to procure comprehension and knowledge skills about the course to develop the practical application of the knowledge by solving the problems.

Paper 1:- Principles And Practice Of Accounting is evaluated 5% to 20% in comprehension and knowledge understanding, where   80% to 95% weightage is given to the practical application of the topics.

Paper 2:- Business Law And Business Correspondence And Reporting are divided into two sections.

 Section A Business Law: CA Foundation business law is evaluated mainly through the knowledge acquired by understanding the syllabus which is 50% to 65% the remaining 35 to 50% is assessed through the aptitude in the application of those laws in solving problems.

 Section B Business Correspondence And Reporting: It is a total English writing skill paper where the student is assessed through his writing skills

Paper 3: Business Mathematics And Logical Reasoning And Statistics is an objective type paper with MCQ to be solved, where students are assessed a hundred percent through the application of principles and theories.

Paper  4: Business Economics And Business And Commercial Knowledge this paper is also divided into two sections. A CA Foundation Economics is partially theoretical and partially practical whereas Business and Commercial Knowledge is 100% theoretical, where students need to define the state or explain the concepts related to the subjects. 

Knowledge(theoretical)Application(practical)Subjects
5%-20%80%-95%1)Principle and practice of accounting(s)
50%-65%35%-50%2a)Business laws(s)
100% Business 2b)correspondence and reporting(s)
 100%3)Business mathematics and logical reasoning(o)
40%-50%50%-60%4a)Business economics(o)
100% 4b)Business and commercial knowledge (o)

The proper understanding of the CA foundation exam pattern 2021 and guidelines on appearing in the exams help the student to avoid unnecessary hassle at the examination center.

Related Article: Check Updated CA Foundation Syllabus 2021

CA Foundation Study Material 2021:-

CA Foundation study material is the most helpful thing to crack foundation exams. Students need to cop up with the study material to score good in the CA Foundation exams. With CA foundation paper pattern 2021 you will get the best study material for the CA foundation papers.

Paper-1: Principles and Practice of Accounting
(In Hindi)

Paper-2: Business Laws and Business Correspondence and Reporting

Sec A – Business Laws
(In Hindi)

Sec B – Business Correspondence and Reporting

Paper-3: Business Mathematics and Logical Reasoning & Statistics
(In Hindi)

Paper-4: Business Economics and Business and Commercial Knowledge

Sec A – Business Economics
(In Hindi)

Sec B – Business and Commercial Knowledge

CA Foundation Exam Pattern 2021 Question Papers with Suggested Answers:

ICAI has revised the syllabus so as CA foundation exam pattern under the new scheme. Students are advised to download the previous year’s question papers from practice as it helps them to know the exam paper pattern and weightage of each paper.

CA Foundation Exam Pattern 2021 Mock Test Papers:

Solving the mock test series before examination helps you to understand the concept before appearing for the exams. ICAI CA foundation exam pattern 2021 will help you to understand the CA foundation exams. MCC has curated mock test papers with the last 5 years’ questions which you can download from here. Practice mock tests as much as you can to score good marks in the foundation.

Related Article: Download CA Foundation Mock Test Papers in PDF

Frequently Asked Questions: 

Question 1 – How many marks will deduct if I fill multiple circles as answers in the MCQs type question?

Answer – It will be considered as a wrong answer and 0.25 or 1/4 marks will be deducted.

Question 2 – Are fractional marks rounded off to full marks in CA Foundation?

Answer – Yes, as per the latest CA Foundation Exam Pattern, fractional marks will be rounded off to full marks. All the CA foundation papers have the provision of rounding off to the next full marks.

Question 3 – Does ICAI permit calculators in CA foundation exams?

Answer – According to ICAI guidelines, battery-operated calculators with up to 6 functions, 12 digits, and two memories.

Question 4 – Can I change my study/exam medium?

Answer – Yes, students can change the medium when ICAI opens the correction window.

Students should consider the CA foundation exam pattern before appearing for the CA foundation exam. Knowing the exam pattern not only gives you an idea about the exam pattern but also help you to make a strategic study plan for the CA foundation exam.

Must Read: How to Prepare for CA Foundation exam in Six Months

Hope you have understood the CA Foundation exam pattern, marking scheme, passing marks, weightage of papers, etc from this article.

Wish the student the best of luck. Keep yourself healthy and persistent.


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