CA Foundation Course May 2025, New Syllabus & Subjects

Register for the CA Foundation Course May 2025 and exam. Check eligibility, subject-wise papers, fees, and syllabus. Prepare with study materials and expert resources.

If you are planning to start your CA journey? It begins with the CA Foundation course May 2025, which lays the fundamental understanding of basic accounting principles. 

The CA Foundation is the entrance level for the Chartered Accountancy course, and to commence preparation for the 2025 exam, it's important to understand the complete CA Foundation course May 2025 and subjects that include this foundational level. Notably, the CA Foundation exam covers both subjective and objective-type questions, requiring students to adapt their study approach to effectively tackle both formats

The Institute of Chartered Accountants of India (ICAI) now conducts the CA Foundation exams three times a year, in January, May/June, and September. Explore everything you need to know about the CA Foundation Course in this complete article, covering registration, eligibility, exam details, fees, duration, syllabus, exam pattern, and more.

CA Foundation Course & Syllabus May 2025

The new CA Foundation syllabus includes 4 subjects, featuring both subjective and objective question types. Notably, calculators are permitted during exams, making numerical problems more manageable yet also increasing the exam's complexity.

Paper Subject Marks Types of Questions
1 Accounting 100 Marks Subjective
2 Business Laws 100 Marks Subjective
3 Quantitative Aptitude: 100 Marks Objective
4 Business Economics 100 Marks Objective

Enroll Now for CA Foundation Courses

CA Foundation Subjects Wise Course for May 2025 

ICAI releases the new CA Foundation examination subjects. Details of the new subject syllabus for the CA Foundation are as follows: The total fee for the CA Foundation course in 2025 is Rs. 10,900. 

This overall fee includes a registration fee of Rs. 9,000, an exam form fee of Rs. 1,500, a journal membership fee of Rs. 200, and other applicable fees, which students are required to pay to complete their CA Foundation course registration.

To help you prepare for the May 2025 exam, we've outlined a comprehensive subject-wise course plan. 

Paper 1: Accounting

Paper 1 of the CA Foundation course is Accounting, designed to equip you with fundamental accounting concepts and assess your ability to apply them in solving basic accounting problems.

Topics Sub-Topics
Theoretical Framework 1. Meaning and Scope of Accounting.
2. Accounting concepts, principles, and conventions.
3. Capital and revenue expenditure, capital and revenue receipts, contingent assets, and contingent liabilities.
4. Accounting Policies.
5. Accounting as a measurement discipline—valuation principles, accounting estimates. Accounting Standards—concepts and objectives.
Accounting Process 1. Recording accounting transactions: principles of double entry bookkeeping, books of original entry journal, subsidiary books, cash books, ledger format, posting from journals and subsidiary books, balancing accounts.
2. Preparation of Trial Balance.
3. Rectification Of Errors
Bank Reconciliation Statement Introduction, reasons, and preparation of bank reconciliation statement
Inventories Meaning, basis, and technique of inventory valuation, cost of inventory, net realizable value and record system
Depreciation and Amortisation Tangible and intangible assets—meaning & difference, concepts, methods of computation and accounting treatment of depreciation/amortization, change in depreciation method
Bills of Exchange and Promissory Notes Meaning of bills of exchange and promissory notes and their accounting treatment; accommodation bills.
Preparation of Final accounts of Sole Proprietors Elements of financial statements, closing adjustment entries, trading account, profit and loss account, and balance sheet of manufacturing and non-manufacturing entities
Financial Statements of Not-for-Profit Organizations Significance and preparation of receipt and payment account, income and expenditure account and balance sheet, difference between profit and loss account, and income and expenditure account
Accounts from Incomplete Records (excluding preparation of accounts based on ratios). –
Partnership And LLP Accounts 1. Final accounts of partnership firms and LLP.
2. Admission, retirement, and death of a partner, including treatment of goodwill.
3. Dissolution of partnership firms and LLPs, including piecemeal distribution of assets
Company Accounts 1. Definition Of Shares And Debentures.
2. Issue shares and debts; forfeiture of shares; reissue of forfeited shares.
3. Redemption of preference shares and debentures (excluding purchase and redemption of own debentures, sinking fund method).
4. Accounting for Bonus Issue and Right Issue.

Paper 2: Business Laws 

Business Law is the second paper of the CA Foundation course, introducing students to a new subject area beyond their 12th-grade curriculum. As a fundamental aspect of the CA profession, this paper aims to familiarize students with essential business law concepts, laying a solid foundation for future studies.

Topics Sub-Topics
Indian Regulatory Framework Major Regulatory Bodies such as the Ministry of Finance, Ministry of Corporate Affairs, SEBI, RBI, IBBI, Ministry of Law and Justice, etc.
The Indian Contract Act, 1872 General Nature Of Contract, Consideration, Other essential elements of a valid contract, Performance Contract, Breach Of Contract, Contingent and Quasi Contract, Contract of Indemnity and Guarantee, Contract of Bailment and Pledge, Contract of Agency
The Sale of Goods Act, 1930 Formation of the contract of sale, Conditions and Warranties, Transfer of ownership and delivery of goods, unpaid seller, and his rights.
The Indian Partnership Act, 1932 General Nature of Partnership, Rights and Duties of partners, Reconstitution of firms, Registration and Dissolution of a firm
The Limited Liability Partnership Act, 2008 Introduction: covering nature and scope, essential features, characteristics of LLP, incorporation, and differences with other forms of organizations.
The Companies Act, 2013 Essential features of company, Corporate veil theory, Classes of companies, Types of share capital, Incorporation of company, Memorandum of Association, Articles of Association, Doctrine of Indoor Management
The Negotiable Instruments Act, 1881 Meaning of Negotiable Instruments, Characteristics, Classification of Instruments, Different provisions relating to Negotiation, Presentation of Instruments, Rules of Compensation

Paper 3: Quantitative Aptitude 

Quantitative Aptitude is the third paper in the CA Foundation course. The three components of Paper 3 Quantitative Aptitude are statistics, business mathematics, and logical reasoning. You can assess your calculation skills in this subject to see how well you perform in later CA course levels.

Topics Sub-Topics
Part A: Business Mathematics
Ratio and proportion, Indices and Logarithms Ratio and proportion, and Time and work-related problems, Laws of Indices, Exponents and Logarithms and AntiLogarithms
Equations Linear Equations Upto Three Variables, Quadratic and Cubic equations in one variable. Applications in Business Related Problems.
Linear Inequalities Linear Inequalities in one and two variables and the solution space
Mathematics of Finance Simple Interest
Compound Interest
Nominal and Effective Rate of Interest
Present Value
Net Present Value
Future Value
Perpetuity
Annuities
Sinking Funds
Calculating EMI
Calculations of Returns: Nominal and Effective rate of Return
Compound Annual Growth Rate(CAGR)
Permutations and Combinations Basic concepts of Permutations and combinations: Introduction, the factorial, permutations, results, circular permutations, permutations with restrictions, Combinations With standard results
Sequence and Series Introduction Sequences, Series, Arithmetic and Geometric progression, Relationship between AM and GM and Sum of terms of special series and Business Applications
Sets, Relations, and Functions. Basics of Limits and Continuity Functions  
Basic applications of Differential and Integral calculus in Business and Economics (Excluding the trigonometric applications)  
Part B: Logical Reasoning Number series coding and Decoding and odd man out, Direction Tests, Seating Arrangements, Blood Relations
Part C: Statistics
Statistical Representation of Data Diagrammatic representation of data, Frequency Distribution, Graphical representation of Frequency Distribution—Histogram, Frequency Polygon, Ogive, Pie-chart
Sampling Basic principles of sampling theory, comparison between sample survey and complete enumeration, some important terms associated with sampling type of sampling, and non-sampling errors.
Measures of Central tendency and Dispersion Mean Median, Mode, Mean Deviation, Quartiles and Quartile Deviation, Standard Deviation, Coefficient of Variation, Coefficient of Quartile Deviation
Probability Independent and dependent events; mutually exclusive events.Total and Compound Probability and Bayes Theorem
Theoretical Distributions Random variables, Discrete and Continuous Random variables, Expectation of a discrete random variable, Theoretical Distributions: Binomial Distribution, Poisson Distribution-Basic application and Normal Distribution-Basic applications
Correlation and Regression Scatter diagram, Karl Pearson’s Coefficient of Correlation Rank Correlation, Regression lines, Regression equations, and regression coefficients
Index Numbers Uses of Index Numbers, Problems involved in the Construction of Index Numbers, Methods of the Construction of Index Numbers. BSE SENSEX NSE

Paper 4: Business Economics

The fourth paper of the CA Foundation course is Business Economics, a subject that will be familiar to commerce stream students. Paper 4 covers the fundamental principles of economics, providing a solid understanding of economic concepts and their applications.

Topics Sub Topics
Introduction to Business Economics Meaning and scope of business economics.
Basic Problems of an Economy and Role of Price Mechanism
Theory of Demand and Supply 1. Meaning and Determinants of Demand, Law of Demand, and Elasticity of Demand—Price, Income, and Cross Elasticity.
2. Theory of Consumer’s Behaviour—Indifference Curve approach.
3. Meaning and Determinants of Supply, Law of Supply and Elasticity of Supply, Market Equilibrium and Social Efficiency
Theory of Production and Cost Meaning and Factors of Production, Short Run and Long Run.Law of Production—The Law of Variable Proportions and Laws of Returns to Scale,Producer’s Equilibrium.Concepts of Costs: Short-run and long-run costs; Average and Marginal costs; total, fixed, and variable Costs
Price Determination in Different Markets 1. Market Structures: Perfect Competition, Monopoly, and Monopolistic Competition. Using game theory to study oligopoly.
2. Price-determination in these markets.
3. Price-Output Determination under different Market Forms
Determination of National Income 1. Macroeconomic Aggregates and Measurement of National Income
2. Determination of National Income: Keynes’ Two Sector Basic Model, Three Sectors and Four Sectors Models
Business Cycles Meaning, Phases, Features, and Causes behind these Cycles
Public Finance 1. Fiscal functions: AnOverview, Centre and StateFinance.
2. Market Failure/Government Intervention To Correct Market Failure.
3. Process of budget making: Sources of Revenue, expenditure Management, and management of Public Debt.
4. FiscalPolicy
Money Market 1. Concept of Money Demand
2. Important Theories of Demand for Money
3. Concept of Money Supply, Cryptocurrency, Another New Terminology
4. Monetary Policy
International Trade 1. Theories of International Trade including theories of intra-industry trade Krugman.
2. Trade Policy–The Instruments of Trade Policy.
3. Trade Negotiations.
4. Exchange Rates and their economic effects.
5. International Capital Movements: Foreign Direct Investment
Indian Economy 1. Before 1950- Chanakya and Nand Vansh
2. OECDPaper (1950-1991),
3. Basic knowledge 1991 Onwards

Eligibility Criteria for CA Foundation Course May 2025 

Those candidates who appear for the CA Foundation course this year know about the eligibility criteria for May 2025. Below we provide the guidelines, according to the Institute of Chartered Accountants of India (ICAI).

  • As per ICAI, candidates must qualify for the 12th grade with a recognized educational board with 50% marks. 
  • There is no age limit to appear for the CA Foundation Exam. 
  • Students currently appearing for Class 12 can register for the CA Foundation Exam, but their admission will be provisional. To confirm their admission, they must secure the minimum required marks in their Class 12 exams. 

CA Foundation Course Highlights for May 2025

Students who want to know about each and every detail of the CA Foundation Course can refer to the below table. Here's where you will get the information for eligibility criteria, exam level, duration, etc.

Particular Details
Exam Name CA Foundation
Conducted by Institute of Chartered Accountants of India (ICAI)
Exam Level National Level
Eligibility Completed or Appearing in Class 12th
Preparation Period 4 Months
CA Foundation Course Subjects Accounting
Business Laws
Quantitative Aptitude
Business Economics
Duration of Exam 3 Hours
Mode of Exam Offline
CA Foundation Total Fees Rs. 10,900 or $1065 (for Foreign students)
Frequency 3 times in a year, i.e. June, September, and Dec/Jan
Passing Criteria Per subject: 40%
Aggregate: 50%

CA Foundation Registration Procedure for May 2025

Eligible students can now register for the CA Foundation course May 2025 through the ICAI year-round registration window. However, to appear for the May 2025 exams, registration must be completed by the deadline of February 1, 2025.

Documents required for CA Foundation Registration Procedure

These are the necessary documents for CA Foundation registration:

  • 10th-grade report card
  • 12th admit card
  • Passport-size photos
  • Proof of Nationality 

How to Register for CA Foundation Course May 2025

To apply for the course, follow the detailed steps for CA Foundation Registration in May 2025:

Step 1: Go to the ICAI website. To access the "Course Registration" area, tap on the Student's Tab.

Step 2: Select "New User" from the registration form area.

Step 3: Type in your information, including your name, date of birth, gender, Aadhar card number, mobile number, email address, and password.

Step 4: Select "Generate OTP," then confirm it. Your registered mobile number will receive the OTP, and your email address will receive the verification link.

Step 5: Your profile is created, and your login credentials are sent to you upon verification.

Step 6: Choose "Student Cycle" after logging in. After that, select "Apply for Foundation," provide the required information, and select "Save and Next."

Step 7: Next, settle the registration costs. You must have a Master, Visa, Maestro Credit/Debit, Rupay, or Net Banking Card in order to pay the fees online.

Step 8: The registration form will be sent to you once the CA Foundation registration fee has been successfully paid.

CA Foundation Course Fees

The CA Foundation course, which is the first step towards becoming a Chartered Accountant, involves various expenses that students must consider. Understanding the CA Foundation course fees is important for effective planning and budgeting. 

In this section, we will provide a detailed breakdown of the costs associated with the CA Foundation course, including registration fees, examination fees, study materials, and other expenses, helping you make informed decisions about your academic and professional pursuits.

CA Foundation Fee Details Indian Students Foreign Students ($)
Cost of Foundation Prospectus 200 20
Foundation Registration Fees 9000 700
Subscription for Students Journal
(For one year, Optional)		 200 20
Foundation Examination Fee 1500 325
Total Rs. 10,900 $1065

Note: The Kathmandu Centre charges Rs. 2200 for the CA exam form. Candidates will get the CA Foundation Study Materials via the Centralized Dispatch System (CDS) following completion of the aforementioned registration process.

FAQs

When to register for CA Foundation May 2025?

The Institute of Chartered Accountants of India has announced that the registration process for the CA Foundation exam for May 2025 will start on March 1, 2025. Students can find the detailed registration schedule and instructions on the ICAI's official website.

What is the last date for CA Final registration for May 2025?

Although the CA Final registration for May 2025 is available throughout the year, it's important to complete the registration process before the specified deadline. To appear for the May 2025 attempt, students must register on or before January 1, 2025.

Is there any change in the CA Foundation syllabus 2025?

According to the latest updates from the ICAI for the CA Foundation 2025 syllabus, three chapters have been deleted from the Business Mathematics and Logical Reasoning section. Specifically, the deleted chapters are: Matrices (Unit II), Time Series (Unit II), and Syllogism. Notably, the Statistics section remains unchanged, with no deletions.

Is it easy to pass CA Foundation?

While the CA Foundation level is considered the easiest of the three levels, its expansive syllabus demands diligent preparation and strategic planning to achieve a commendable score and successfully clear the exam.

Which is the toughest subject in CA Foundation?

Among the CA Foundation subjects, Business mathematics, logical reasoning, and statistics are often regarded as the most challenging subjects, requiring students to develop strong analytical and problem-solving skills to excel in these areas.

How many attempts for CA Foundation in 2025?

Students enrolled in the CA Foundation course have the flexibility to attempt the exam up to six times within a span of three years from their registration date. This allows candidates to make multiple attempts, if needed, in consecutive years, such as 2025, 2026, and 2027.

What is the top marks of CA Foundation?

The top marks or the maximum marks that a student can secure in the CA Foundation exam is 400 marks, with each of the four papers carrying 100 marks each.

Is there negative marking in CA Foundation?

In the objective papers of the CA Foundation exam, a negative marking system is applied, where one-fourth (1/4) of a mark is deducted for each incorrect answer.

Who is eligible for CA Foundation 2025?

To be eligible for the CA Foundation 2025, candidates must have passed Class 12 (10+2) or equivalent examination from a recognized board. They must also register with the Institute of Chartered Accountants of India (ICAI) for the CA Foundation course and complete the required study period, if applicable.

How to register for CA Foundation May 2025?

 

To register for the CA Foundation May 2025 exam, follow these steps:

Step 1: Visit the Institute of Chartered Accountants of India (ICAI) official website.

Step 2: Click on the "Student" tab and select "Course Registration.".

Step 3: Fill in the online registration form with the required details.

Step 4: Upload the necessary documents, such as a passport-sized photograph and proof of identity.

Step 5: Pay the registration fee online through a debit/credit card or net banking.

Step 6: Take a printout of the registration form for future reference.