CA Foundation Syllabus Sept 2025, Exam Pattern Under New Scheme
Check the latest CA Foundation Syllabus Sept 2025. Get subject-wise details, exam patterns, and changes to plan your exam prep effectively. Explore for more details.

Table of Content
The ICAI sets the syllabus for the CA Foundation course. The new CA Foundation Syllabus Sept 2025 covers a complete range of topics, including taxation, auditing, and business law. To progress to the CA Intermediate level, candidates must successfully clear all four papers of the CA Foundation course.
While each exam level presents its own unique challenges, the CA Foundation syllabus is considered the most accessible, whereas the CA Final syllabus is the most demanding. This article provides an in-depth overview of the CA Foundation exam syllabus, which comprises four papers, each covering multiple topics essential for a strong foundation in chartered accounting.
CA Foundation Exam Syllabus Highlights
The CA Foundation syllabus is carefully designed by the ICAI as the introductory level of the complete CA program. To do excellent in this foundational stage, students must adopt a diligent and disciplined approach to studying the CA Foundation exam syllabus. Below, we outline the key highlights of the ICAI CA Foundation syllabus for 2025:
ICAI CA Foundation Exam | Details |
Exam Name | Chartered Accountancy (CA) Exam |
Exam Conducting Body | ICAI |
Exam Mode | Pen and Paper |
Exam Levels | CA Foundation |
Number of Papers | Four |
Frequency | Thrice in a year:
|
Level of Difficulty | Moderate to tough |
Number of attempts | Multiple |
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CA Foundation Exam Syllabus: May 2025 Exam (New Scheme)
Here is a detailed, paper-wise breakdown of the chapters and units comprising the CA Foundation syllabus (under the new scheme and training), applicable for the May 2025 examination.
Paper 1: Accounting
This foundational paper is designed to equip you with a solid understanding of fundamental accounting concepts, principles, and techniques. By mastering the topics covered in this paper, you'll be able to prepare financial statements and solve basic accounting problems.
CA Foundation Syllabus Sept 2025 for Accounting | |
Chapters | Units |
Module 1 | |
Chapter 1: Theoretical Framework |
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Chapter 2: Accounting Process |
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Chapter 3: Bank Reconciliation and Statement | – |
Chapter 4: Inventories | – |
Chapter 5: Depreciation and Amortisation | – |
Chapter 6: Bills of Exchange and Provisional Notes | – |
Chapter 7: Preparation of Final Accounts of Sole Proprietors |
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Module 2 | |
Chapter 8: Financial Statements of Not-for-Profit Organisations | – |
Chapter 9: Accounts from Incomplete Records | – |
Chapter 10: Partnership and LLP Accounts |
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Chapter 11: Company Accounts |
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Paper 2: Business Law
In the CA Foundation Exam Sept 2025, Paper 2 is dedicated to business laws, which aims to equip students with a holistic understanding of the major laws controlling business operations.
CA Foundation Syllabus Sept 2025 for Business Laws | |
Chapter | Units |
Chapter 1: Indian Regulatory Framework | – |
Chapter 2: The Indian Contract Act, 1872 |
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Chapter 3: The Sale of Goods Act, 1930 |
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Chapter 4: The Indian Partnership Act, 1932 |
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Chapter 5: The Limited Liability Partnership Act, 2008 | – |
Chapter 6: The Companies Act, 2013 | – |
Chapter 7: The Negotiable Instruments Act, 1881 | – |
Paper 3: Quantitative Aptitude
This paper is designed to help you develop a strong foundation in mathematical and statistical concepts with a focus on their practical applications in business, finance, and economics. Additionally, its purpose is to enhance your logical logic skills, allowing you to analyze and solve problems systematically and logically.
CA Foundation Syllabus Sept 2025 for Quantitative Aptitude | |
Part A: Business Mathematics | |
Chapter 1: Ratio and Proportion, Indices, and Logarithms | Chapter 5: Basic Concepts of Permutations and Combinations |
Chapter 2: Equations | Chapter 6: Sequence and Series—Arithmetic and Geometric Progressions |
Chapter 3: Linear Inequalities | Chapter 7: Sets, Relations and Functions, Basics of Limits and Continuity Functions |
Chapter 4: Mathematics of Finance | Chapter 8: Basic Applications of Differential and Integral Calculus in Business and Economics (A) Differential Calculus (B) Integral Calculus |
PART-B: Logical Reasoning | |
Chapter 9: Number Series, Coding and Decoding, and Odd Man Out | Chapter 11: Seating Arrangements |
Chapter 10: Direction Tests | Chapter 12: Blood Relations |
PART-C: Statistics | |
Chapter 13: Unit I: Statistical Representation of Data Unit II: Sampling |
Chapter 14: Measures of Central Tendency and Dispersion Unit I: Measures of Central Tendency Unit II: Dispersion |
Chapter 15: Probability | Chapter 16: Theoretical Distributions |
Chapter 17: Correlation and Regression | Chapter 18: Index Numbers |
Paper 4: Business Economics
In this paper, we explore the fundamentals of business economics with the primary goal of equipping you with a deep understanding of key concepts and theories. By mastering these principles, you'll be able to apply economic reasoning to real-world business scenarios, making informed decisions and solving everyday problems with confidence.
Chapter | Units |
Chapter 1: Nature & Scope of Business Economics |
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Chapter 2: Theory of Demand and Supply |
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Chapter 3: Theory of Production and Cost |
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Chapter 4: Price Determination in Different Markets |
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Chapter 5: Business Cycles | – |
Chapter 6: Determination of National Income |
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Chapter 7: Public Finance |
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Chapter 8: Money Market |
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Chapter 9: International Trade |
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Chapter 10: Indian Economy | – |
CA Foundation Exam Pattern for May 2025
The CA Foundation Exam Pattern Sept 2025 includes 4 papers, each testing a different aspect of a candidate's knowledge and skills. The exam will be conducted in offline mode, with multiple-choice questions and descriptive questions. Candidates must score a minimum of 40% in each paper and 50% overall to pass. Check below the detailed CA foundation exam pattern for May 2025.
CA Foundation Exam Pattern Sept 2025 | |||
Sl. No | Paper Name | Marks | Types of Questions |
Paper 1 | Accounting | 100 Marks | Objective |
Paper 2 | Business Laws | 100 Marks | Objective |
Paper 3 | Quantitative Aptitude: Part A: Business Mathematics Part B: Logical Reasoning Part C: Statistics |
100 Marks Part A: 40 Marks Part B: 20 Marks Part C: 40 Marks |
Subjective |
Paper 4 | Business Economics | 100 Marks | Subjective |
Conclusion
The CA Foundation Exam Syllabus for Sept 2025 consists of four major topics: accounting, professional laws and business correspondence and reporting, business mathematics, logical arguments and statistics, and theory and practice of business economics and business and commercial knowledge. The course maintains ideological understanding, analytical skills, and application-based learning.
FAQs
Is CA Foundation syllabus change in 2025?
Yes, there have been changes in the CA Foundation Syllabus for 2025. While the main topics are the same, the curriculum has undergone significant amendments and additions, which have focused on digital communication; the subjects of global economics have been expanded, and there is increased emphasis on practical applications.
How to prepare for CA Foundation 2025?
To successfully prepare for the CA Foundation 2025 Exam, make a structured study plan, use official ICAI content, enroll in coaching classes (if desired), practice regularly, and stay updated with information related to exams.
When to register for CA Foundation for 2025?
The registration last date for the CA Foundation Examination is in May 2025. This is March 14, 2025, and the candidate will have to nominate himself/herself from the ICAI Board of Studies official website, icai.org.
What is the fee for CA Foundation 2025?
The total fee for the ICAI CA Foundation course in 2025 is 11,300, including a 9,000 registration fee, a 1,500 examination form fee, and 200 for the prospectus and each journal. The journal fee of an alternative member is also 400. Additional tuition fees for coaching can range from ₹ 50,000 to ₹ 60,000.
How many times is the CA Foundation exam held in a year in 2025?
The ICAI CA Foundation Examination is conducted three times a year. In 2025, the exam is expected to be held in May/June, September, and January.
Can I pass CA Foundation easily?
This is necessarily not considered impossible to clarify with proper preparation and a strategic approach. Success depends on a strong understanding of courses, effective time management, and persistent study habits.
Will CA be in demand in the future?
Yes, chartered accountants (CA) is expected to be in high demand. CA's demand is inspired by the increasing complexity of businesses, the increase in regulatory compliance, and the need for expert financial guidance. The CA is required not only for traditional roles such as auditing and taxation but also to advise on strategic financial planning, business expansion, and financial management.
Who is eligible for CA Final May 2025?
To be eligible for the CA Final May 2025 exam, candidates must pass the CA Intermediate (or CA IPCC) examination and have completed at least 2.5 years of articulation training.
Is CA Foundation easy to pass?
The CA Foundation Examination is generally considered relatively easier than the intermediate and final levels of the CA course.
How many hours of study for CA?
A general guideline is 4-6 hours per day for the foundation, 7-8 hours for intermediate, and 8–10 hours or more for the final, especially during modification. However, stability and efficient study techniques are more important than the hours of sheer study.