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.

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:
  • May
  • September
  • January
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
  • Meaning and Scope of Accounting
  • Accounting Concepts, Principles and Conventions
  • Capital and Revenue Expenditures and Receipts
  • Contingent Assets and Contingent Liabilities
  • Accounting Policies
  • Accounting as a Measurement Discipline—Valuation Principles, Accounting Estimates
  • Accounting Standards
Chapter 2: Accounting Process
  • Basic Accounting Procedures—Journal entries
  • Ledgers
  • Trial Balance
  • Subsidiary Books
  • Cash Book
  • Rectification of Errors
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
  • Final Accounts of Non-Manufacturing Entities
  • Final Accounts of Manufacturing Entities
Module 2
Chapter 8: Financial Statements of Not-for-Profit Organisations –
Chapter 9: Accounts from Incomplete Records –
Chapter 10: Partnership and LLP Accounts
  • Introduction to Partnership Accounts
  • Treatment of Goodwill in Partnership Accounts
  • Admission of a New Partner
  • Retirement of a Partner
  • Death of a Partner
  • Dissolution of Partnership Firms and LLPs
  • Annexure-II
Chapter 11: Company Accounts
  • Introduction to Company Accounts
  • Issue, Forfeiture and Re-Issue of Shares
  • Issue of Debentures
  • Accounting for Bonus Issue and Right Issue
  • Redemption of Preference Shares
  • Redemption of Debentures

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
  • Nature of Contracts
  • Consideration
  • Other Essential Elements of a Contract
  • Performance of Contract
  • Breach of Contract and its Remedies
  • Contingent and Quasi Contracts
  • Contract of Indemnity and Guarantee
  • Bailment and Pledge
  • Agency
Chapter 3: The Sale of Goods Act, 1930
  • Formation of the Contract of Sale
  • Conditions & Warranties
  • Transfer of Ownership and Delivery of Goods
  • Unpaid Seller
Chapter 4: The Indian Partnership Act, 1932
  • General Nature of Partnership
  • Relations of Partners
  • Registration and Dissolution of a Firm
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
  • Introduction
  • Basic Problems of an Economy & Role of Price Mechanism
Chapter 2: Theory of Demand and Supply
  • Law of Demand and Elasticity of Demand
  • Theory of Consumer Behaviour
  • Supply
Chapter 3: Theory of Production and Cost
  • Theory of Production
  • Theory of Cost
Chapter 4: Price Determination in Different Markets
  • Meaning and Types of Markets
  • Determination of Prices
  • Price Output Determination under Different Market Forms
Chapter 5: Business Cycles –
Chapter 6: Determination of National Income
  • National Income Accounting
  • The Keynesian Theory of Determination of National Income
Chapter 7: Public Finance
  • Fiscal Functions: An Overview, Centre and State Finance
  • Market Failure/Government intervention to correct Market Failure
  • The Process of Budget Making: Sources of Revenue, Expenditure Management and Management of Public Debt
  • Fiscal Policy
Chapter 8: Money Market
  • The Concept of Money Demand: Important Theories
  • The Concept of Money Supply
  • Monetary Policy
Chapter 9: International Trade
  • Theories of International Trade
  • The Instruments of Trade Policy
  • Trade Negotiations
  • Exchange Rate and Its Economic Effects
  • International Capital Movements
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.