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Check the Updated CA Foundation Exam Pattern

Aspirants who are thinking about giving the CA Foundation exams for the year 2023 must be familiar with the CA Foundation exam pattern. Exam pattern is a very basic and essential thing that a student should be aware of. It includes everything from types of questions, mode of examination, weightage for different topics to marking scheme, etc.

All the details about the CA Foundation exams and the paper patterns are given below. Students are advised to go through the CA Foundation paper pattern in depth so as to get an idea of the examinations and prepare for it accordingly. CA Foundation exams are going to be held in May and November of every year and the registration ends on 1st of January and July, so students have to register approximately 4 before the examination.

CA Foundation Exam Pattern Particulars:

Particulars CA Foundation 2023
Conducting Body Institute Of Chartered Accountant Of India (ICAI)
Level of Exam National Level
Frequency Twice a Year (May and November)
Mode of Registration Online
Mode Of Exam Paper Pen mode
Duration 3 hours for each subjective paper
2 hours for each objective paper
Number of Papers 4
Negative marks Just for Paper 3 and 4 (0.25) i.e is 1/4th of marks for the wrong answer
Eligibility Passed 12th Grade or Appeared for in Current Year
Exemptions Graduates or candidates with similar qualifications.
Difficulty level Moderate
Official Website icai.org

CA Foundation Syllabus, Weightage, and Marking Scheme:

For passing the CA Foundation level 1, students are required to go through their syllabus thoroughly. Details given below will provide you with a complete update of the CA Foundation syllabus of all four subjects. Before appearing for the exam candidates are advised to go through the syllabus and marking scheme meticulously so that you can manage your time accordingly.

There is a negative marking scheme in the Exams for objective type questions for every wrong answer ¼ th of the marks will be deducted. Students must score a minimum aggregate of 50% in all the papers and at least 40% of marks in each paper to pass the CA foundation exams. This will help you to prepare your study plan and subsequently, you can put your efforts into it. Every subject of CA Foundation carries a different weightage whether it is Accounts Paper Pattern or Law.

Papers Subject Marks Distribution
Paper 1 Principles And Practice Of Accounting (100 Marks)
Paper 2 Business Laws And Business Correspondence
Section A: Business Laws (60 Marks)
Section B: Business Correspondence And Reporting (40 Marks)
Paper 3 Business Mathematics, Logical Reasoning, And Statistics
Section A: Business Mathematics (40 Marks)
Section B: Logical Reasoning (20 Marks)
Section C: Statistics (40 Marks)
Paper 4 Business Economics And Business & Commercial Knowledge
Section A: Business Economics (60 Marks)
Section B: Business and Commercial Knowledge (40 Marks)

Total marks for CA Foundations marks are 400. Students must work to score at least 50% marks in aggregate to pass the first level of CA. Check the CA foundation exam pattern, syllabus, and section-wise Weightage below.


First Paper is the Principles and Practices of Accounting in CA Foundation. It comprises of basic accounting which candidates have studied in the 11th and 12th commerce stream, which is the Basic Concept of Accounting and Financial Statements.

Content Area Marks Weightage and Distribution
1. Theoretical Framework 5%-10%
2. Accounting Process 25%-30%
3. Bank Reconciliation Statement
4. Inventories
5. Concept and Accounting of Depreciation
6. Accounting for Special Transactions 15%-20%
7. Final Accounts of Sole Proprietors 30%-40%
8. Partnership Accounts
9. Financial Statements of Not-for-Profit Organizations
10. Introduction to Company Accounts 10%-15%


This being  the second paper of Foundation divided into Two Sections


Content Area Marks Weightage and Distribution
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%


Content Area Marks Weightage and Distribution
Part I: Communication
1. Communication
Part II: Sentence Types and Word Power
2. Sentence Types (Direct-Indirect, Active -Passive Speech)
3. Vocabulary Root Words. Synonyms, Antonyms, Prefixes, Suffixes. Phrasal verbs, Collocations and Idioms.
Part III: Comprehension Passages and Note Making
4. Comprehension Passages
5. Note Making
Part IV: Developing Writing Skills
6. Introduction to Basic Writing
7. Précis Writing
8. Article Writing
9. Report Writing
10. Writing Formal Letters
11. Writing Formal Mails
12. Resume Writing
13. Meetings


The paper helps with the Basics of Maths and Statistics and their use in business, Economics and Finance and also develop reasonable opinion to solve problems.

Part – A. Business Mathematics (40 Marks)

Content Area Marks Weightage and Distribution
1. Ratio and Proportion, Indices and Logarithms 20%-30%
2. Equations and Matrices
3. Linear Inequalities with Objective Functions. Optimization w.r.t. objective function.
4. Time value of Money 30%-40%
5. Permutations and Combinations 30%-50%
6. Sequence and Series
7. Sets, Relations and Functions
8. Basic applications of Differential and Integral calculus

Part – B: Logical Reasoning (20 Marks)

Content Area Marks Weightage and Distribution
1. Number series. Coding and Decoding and the odd man out. 60%-70%
2. Direction Tests
3. Seating Arrangements
4. Blood Relations 30%-40%
5. Syllogism

Part – C: Statistics (40 Marks)

Content Area Marks Weightage and Distribution
1. Statistical description of Data 45%-50%
2. Measures of Central tendency and Dispersion
3. Probability 25%-30%
4. Theoretical Distributions
5. Correlation and Regression 10%-15%
6. Index Numbers and Time Series 10%-15%

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