CA Foundation Syllabus 2025: Download the Latest Syllabus and Revision Papers 

Being a highly reputed profession with lucrative salaries, Chartered Accountancy is a widely pursued career by students across the world. In India, the first step towards building a career in this field is to clear all the 3 levels of the exam, namely, CA Foundation, IPCC, and the CA Final Exam conducted by the Institute of Chartered Accountants of India (ICAI), which are also among the toughest exams in the world. This blog will cover all the information and details about the CA Foundation syllabus 2025 including the exam pattern, marking scheme, and a lot more. 

Elements	Details
Exam Name	CA Foundation (earlier known as CA CPT)
Conducting Authority	The Institute of Chartered Accountants of India (ICAI)
Level of Exam	National
Exam Category	Undergraduate (UG)
Course Offered	Chartered Accountancy in India
Mode of Exam	Offline i.e. Pen and Paper-based Test (PPT)
Exam Medium	English
Duration of Exam	4 Hours (2 Hours for each exam Session)
Frequency	Multiple times a year

ICAI CA Foundation Paper Pattern 2025

Mentioned below is the latest ICAI CA Foundation exam pattern for the 2025 CA Foundation exam:

Exam Name	ICAI CA Foundation
Exam Mode	Offline
Medium of Exam	English or Hindi (English being compulsory for Section B of Paper 2)
Maximum marks	400 (100 per paper)
Negative marking	Papers 1 and 2- Subjective Paper 3 and 4- Objective
Type of questions	Paper 1 and 2- Subjective Paper 3 and 4- Objective
Passing criteria	Papers 1 and 2- Subjective Papers 3 and 4- Objective

CA Foundation Syllabus

The following are the details of CA foundation syllabus 2025.

Particulars	PDF
CA Foundation Syllabus (May 2025 onwards)	Download here

CA Foundation Syllabus Paper-1: Principles and Practices of Accounting

The Principles and Practice of Accounting is a three-hour-long paper with 100 marks. The CA foundation syllabus for this paper is as follows: 

1. Theoretical Framework 
2. Accounting Process
3. Accounting for Special Transactions 
4. Concept and Accounting of Depreciation 
5. Final Accounts of Sole Proprietors 
6. Bank Reconciliation Statement 
7. Inventories 
8. Partnership Accounts 
9. Financial Statements of Not-for-Profit Organisations 
10.  Introduction to Company Accounts 

Revision Papers for Paper 1

The following are the revision papers for paper 1.

Also Read: How to Pursue CA after Graduation

CA Foundation Syllabus Paper 2: Business Laws and Business Correspondence and Reporting

Covering major portions related to Business Laws and Business Correspondence and Reporting, paper 2 is a three-hour long paper which has a maximum weightage of 100 marks. The CA Foundation exam syllabus of this paper, which is further divided into two sections has been mentioned below: 

Section A: Business Law [60 Marks] 

Under business law, you have to study the following topics:

1. The Indian Contract Act, 1872 
2. The Sale of Goods Act, 1930 
3. The Indian Partnership Act, 1932 
4. The Limited Liability Partnership Act, 2008 
5. The Companies Act, 2013 

Note: In case of enactment of new legislation replacing the current legislation, the CA Foundation syllabus would include those provisions with effect from the corresponding dates as per the notification of ICAI.  

Section B: Business Correspondence and Reporting [40 Marks]

Section B carries 40 marks and covers the following topics. Mainly, you have to learn about communication, sentence type and word power, and develop writing skills.

PARTS	TOPICS COVERED
Part 1: Communication	Types, Directions, Network, Process, Problems, Barriers, Types of Communication (Interpersonal, Listening Skills, and Emotional Intelligence)
Part II: Sentence Type and Word Power	1. Sentence Definition  2. Classification of the sentence based on connotation: Assertive, Interrogative, Imperative, Exclamatory, and Optative sentences. 3. Sentence Structure: Subject and Predicate, Verb (Auxiliary, Finite), Object (Direct & Indirect Speech), Complement, Adjunct or Adverbial, Clause Structure, Types of Clauses, Direct and Indirect speech. 4. Active Passive Voice 5. Verbs Voice Active or Passive 6. Vocabulary Root Words 7. Synonyms and Antonyms 8. Prefixes and Suffixes 9. Phrasal Verbs, Collocations, and Idioms.
Part III	Comprehension Passages and Note Making
Part IV: Developing Writing Skills	Introduction to Basic Writing: Precise, Article, and Report Writing, Writing Formal Letters, and Mails, Resume Writing, and Meetings.

Revision Test Papers for Paper 2

The following are the revision test papers for section B.

CA Foundation Syllabus Paper 3: Business Mathematics and Logical Reasoning and Statistics

With a period of 2 hours, the Business Mathematics, Logical Reasoning, and Statistics is a total of 100 marks paper. The CA Foundation syllabus 2025 and marks for every section have been listed below: 

Part – A: Business Mathematics [40 Marks]

The business mathematics topics you need to cover are:

1. Ratio and Proportion, Indices and Logarithms 
2. Equations and Matrices 
3. Linear Inequalities with Objective Functions and Optimization w.r.t. Objective Function 
4. Time Value of Money
5. Permutations and Combinations
6. Sequence and Series
7. Sets, Relations, and Functions
8. Basic applications of Differential and Integral calculus

Part – B: Logical Reasoning [20 Marks] 

The logical reasoning topics to be covered are as follows:

1. Number Series, Coding and Decoding and the Odd Man Out. 
2. Direction Tests 
3. Seating Arrangements 
4. Blood Relations 
5. Syllogism 

Part – C: Statistics [40 Marks] 

The statistics topics to be covered are as follows:

1. The Statistical Description of Data 
2. Measures of Central Tendency and Dispersion
3. Probability
4. Theoretical Distributions
5. Correlation and Regression
6. Index Numbers and Time Series 

Revision Papers and Mock Papers

The revision papers and mock papers for paper 3 are as follows:

CA Foundation Syllabus Paper 4: Business Economics and Business and Commercial Knowledge

To develop the necessary problem-solving skills, the CA foundation syllabus 2025 of the Business Economics and Business and Commercial Knowledge assesses the knowledge of candidates in the following list of topics: 

Part I: Business Economics [60 Marks]

The business economics topics to be covered are as follows:

1. Introduction to Business Economics 
2. Theory of Demand and Supply
3. Theory of Production and Cost
4. Price Determination in Different Markets 
5. Business Cycles

Part II: Business And Commercial Knowledge [40 Marks] 

The business and commercial knowledge topics to be covered are as follows:

1. Business and Commercial Knowledge – An Introduction 
2. Business Environment
3. Business Organizations
4. Government Policies for Business Growth 
5. Organisations Facilitating Business 
6. Common Business Terminologies

Mock Test Papers and Revision Papers

The mock test papers and revision papers for paper 4 are provided below

Note: Apart from the CA Foundation syllabus 2025, the students appearing for the examination must read a financial newspaper and business magazine regularly to stay updated with important business-related news. 

Also Read: Complete Guide to Commerce with Maths Stream: Subjects, Careers & Salary

CA Foundation Marks Distribution 2025

The CA Foundation syllabus 2025 and subjects are listed below, along with their respective weightage or marks. Some CA Foundation courses are separated into two sections; thus, the student must be aware of all CA Foundation exam syllabus, subjects with weightage.

To learn about the CA foundation, eligibility, registration process, and fees, watch this video

Marking Scheme 

Let us understand how well the answer copies be evaluated for this exam:

1. Total marks- 400
2. Papers 1 and 2 are subjective, and Papers 3 and 4 are Objective type
3. In an objective question, 0.25 marks will be deducted for each wrong answer
4. It is mandatory to score a minimum of 40% marks in every subject and a minimum of 50% of the aggregate of marks in all subjects

Also Read: Career Objective For Resume For Fresher: A Complete Guide

Books for CA Foundation Exam

Are you preparing for the CA Foundation exam? You need to choose the right books. Choosing the right books will help you grasp core concepts and practise effectively. You must look for books that align with the latest syllabus and provide solved examples. Here are some of the top recommended books for each subject in the exam. Listed below are books for Principles and Practice of Accounting, Quantitative Aptitude, Mercantile Law, and other references you can check out. 

Principles And Practice Of Accounting

These books will provide you with a basic understanding of accounting principles and recording business transactions. You will learn how to prepare financial statements and apply theoretical frameworks in practical situations. 

S.No	Book Name	Author Name
1	Fundamentals of Accounting for CA – CPT	P.C. Tulsian and Bharat Tulsian
2	CPT Grewal’s Accountancy	M.P. Gupta & B.M. Aggarwal
3	Fundamentals of Accounting	D.G. Sharma
4	Padhuka Basics of Accounting for CA CPT	G. Sekar & B. Saravana Prasath
5	General Economics	S.K. Agarwal

Quantitative Aptitude

Quantitative Aptitude books help in sharpening your problem-solving skills in subjects like algebra, geometry and data interpretation.  These books will help you build your accuracy, speed and logical thinking.

S.No	Book Name	Author Name
1	Quantitative Aptitude	Dr. T. Padma and K.C.P. Rao
2	Padhuka’s Practical Guide on Quantitative Aptitude for CA CPT	G. Sekar and B. Saravana Prasath
3	Quantitative Aptitude for CPT: Mathematics and Statistics	P.C. Tulsian and Bharat Jhunjhunwala
4	Quantitative Aptitude Mathematics with Short Tricks	CA Rajesh Jogani

Mercantile Law

These books help you understand the foundational principles of business and contract law for commerce. The books consist of case studies with clear explanations. 

S.No	Book Name	Author Name
1	Mercantile Laws for CA CPT	P.C. Tulsian
2	S. Chand Mercantile Laws for CA CPT	P.P.S. Gogna
3	Mercantile Law	M.C. Kuchhal and Vivek Kuchhal
4	Padhuka MCQ Bank	G. Sekar and B. Saravana Prasath

Other Reference Books

You can check our other reference books to prepare for the CA Foundation syllabus. These references help you cover additional topics that you may have missed. The materials provided below cover topics related to general knowledge, exam strategies, and communication skills.

S.No	Book Name	Author Name
1	Question Bank with Model Test Papers for CA – CPT	R.C. Bhatt
2	Quantitative Aptitude	P.N. Arora
3	General Economics	PM Salwan & Pranjal B. Deshpande (Taxmann)
4	Past Question Papers	Multiple Authors

FAQs

Related Articles:

Chartered Accountants Day	Description Of Chartered Accountant Salary In Australia
Accounting Management: Meaning, Courses, Salary & Scope	Accountancy Courses after 12th: Popular Courses, Syllabus, Scope
CA CPT	15 Highest Salary Jobs for Commerce Students

Thus, the CA foundation exam syllabus is very diverse and comprehensive. Needless to say, one needs to have a well-crafted preparation strategy to ace this exam. I hope this blog is helpful, also if you want to begin your study abroad journey, you can contact us at Leverage Edu and our mentors will be happy to guide you through the process and also help you understand the field of your choice.