CA Foundation Exam Pattern Jan 2027, Paper-wise Marks Weightage
The CA Foundation Exam Pattern Jan 2027 is explained in detail, covering objective and descriptive papers, marking scheme, negative marking, and exam duration.
Table of Content
- CA Foundation Exam Pattern For Jan 2027
- CA Foundation Marking Scheme Jan 2027
- CA Foundation Topic Wise Weightage
- Paper 1: Accounting (100 Marks)
- Paper 2: Business Law
- Paper 3: Quantitative Aptitude
- Paper 4: Business Economic
- CA Foundation Passing Criteria Jan 2027
- Why Choose CA Exam Test Series for CA Preparation
The Institute of Chartered Accountants of India (ICAI) announces the Jan 2027 CA Foundation Examination, which can be seen on their official website, icai.org. An understanding of the exam's structure, including the quantity and nature of questions, the subjects covered, the marking system, and the length of the national exam, can be gained by looking at the CA Foundation exam Pattern for Jan 2027.
To succeed in the CA Foundation exam, it's important to understand the exam pattern. Conducted thrice annually (January, May, and September) by ICAI, this exam demands a well-planned approach. Explore this article for an in-depth exploration of the CA Foundation exam pattern 2027 and devise a winning strategy.
CA Foundation Exam Pattern For Jan 2027
Refer to the table below for a clear overview of the CA Foundation Exam Pattern, providing the necessary details to help you prepare for the Jan 2027 attempt:
| CA Foundation Exam Pattern Jan 2027 | |
| Particulars | Details |
| Name of the exam | CA Foundation, earlier known as CA CPT (Common Proficiency Test). |
| Conducting Body | The Institute Of Chartered Accountants of India (ICAI) |
| Mode of exam | Offline |
| Frequency | Three times in a year |
| Level of exam | National level |
| Level of difficulty | Easy to Moderate |
| Question paper (s) | The CA Foundation exam includes FOUR papers: Paper 1 – Accounting Paper 2 – Business Laws Paper 3 – Quantitative Aptitude: Part A: Business Mathematics Part B: Logical Reasoning Part C: Statistics Paper 4: Business Economics |
| Duration of the question papers | Papers 1 and 2 will be of 3 hours Papers 3 and 4 will be of 2 hours |
| Question Type | Paper 1 and 2: Subjective Papers 3 and 4: Objective |
| Marks | Each paper will be worth 100 marks. |
| Total marks | 400 |
| Marking scheme | For subjective (Paper 1 and 2): NO negative marking For objective papers (Paper 3 and 4): ¼ mark will be deducted for every wrong answer |
| Medium of exam | English/Hindi except for Paper 2 (section b which will be in English only) |
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CA Foundation Marking Scheme Jan 2027
Understand how your performance will be evaluated. Papers 1 & 2 are subjective assessments, while Papers 3 & 4 comprise objective-type questions. Here's the mark distribution breakdown as per the CA Foundation exam pattern:
| Paper No. | Paper Name | Marks |
| 1. | Principles and Practice of Accounting | 100 marks |
| 2. | Business Laws & Business Correspondence and Reporting | Section A: Business Laws: 60 marks Section B: Business Correspondence and Reporting: 40 marks |
| 3. | Business Mathematics, Logical Reasoning & Statistics | Part A: Business Mathematics: 40 marks Part B: Logical Reasoning: 20 marks Part C: Statistics: 40 marks |
| 4. | Business Economics & Business and Commercial Knowledge | Part A: Business Economics: 60 marks Part B: Business and Commercial Knowledge: 40 marks |
| CA Foundation Total Marks | 400 Marks |
CA Foundation Topic Wise Weightage
Explore the tables below to uncover the core topics and their relative importance in the revamped CA Foundation syllabus, as per the new ICAI education and training scheme. These tables provide a transparent view of the weightage assigned to each topic across Papers 1-4, helping you navigate the curriculum with clarity.
Paper 1: Accounting (100 Marks)
| CA Foundation Accounting Topics Weightage | |
| Chapters | Marks Weightage |
| 1. Theoretical Framework | 5%-10% |
| 2. Accounting Process 3. Bank Reconciliation Statement 4. Inventories 5. Concept and Accounting of Depreciation |
25%-30% |
| 6. Accounting for Special Transactions | 15%-20% |
| 7. Final Accounts of Sole Proprietors 8. Partnership Accounts 9. Financial Statements of Not-for-Profit Organizations |
30%-40% |
| 10. Introduction to Company Accounts | 10%-15% |
Paper 2: Business Law
| CA Foundation Business Laws Topics Weightage | ||
| Section | Chapters | Marks Weightage |
| Section A: Business Laws (60 Marks) | 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% | |
| Section B: Business Correspondence And Reporting (40 Marks) | Part I: Communication | |
| 1. Communication | 10%-15% | |
| Part II: Sentence Types and Word Power | ||
| 2. Sentence Types (Direct-Indirect, Active -Passive Speech) | 20%-30% | |
| 3. Vocabulary (Root Words, Synonyms, Antonyms, Prefixes, Suffixes), Phrasal verbs, Collocations, and Idioms. | 20%-30% | |
| Part III: Comprehension Passages and Note Making | ||
| 4. Comprehension Passages | 20%-30% | |
| 5. Note Making | 20%-30% | |
| Part IV: Developing Writing Skills | ||
| 6. Introduction to Basic Writing | 35%-40% | |
| 7. Précis Writing | 35%-40% | |
| 8. Article Writing | 35%-40% | |
| 9. Report Writing | 35%-40% | |
| 10. Writing Formal Letters | 35%-40% | |
| 11. Writing Formal Mails | 35%-40% | |
| 12. Resume Writing | 35%-40% | |
| 13. Meetings | 35%-40% | |
Paper 3: Quantitative Aptitude
| CA Foundation Quantitative Aptitude Topics Weightage | ||
| Part | Chapters | Marks Weightage |
| Part A: Business Mathematics (40 Marks) | 1. Ratio and Proportion, Indices and Logarithms | 20%-30% |
| 2. Equations and Matrices | 20%-30% | |
| 3. Linear Inequalities with Objective Functions and Optimization | 20%-30% | |
| 4. Time value of Money | 30%-40% | |
| 5. Permutations and Combinations | 30%-40% | |
| 6. Sequence and Series | 30%-40% | |
| 7. Sets, Relations, and Functions | 30%-50% | |
| 8. Basic applications of Differential and Integral calculus | 30%-50% | |
| Part B: Logical Reasoning (20 Marks) | 1. Number series, Coding, and decoding, and odd man out | 60%-70% |
| 2. Direction Tests | 60%-70% | |
| 3. Seating Arrangements | 60%-70% | |
| 4. Blood Relations | 30%-40% | |
| 5. Syllogism | 30%-40% | |
| Part C: Statistics (40 Marks) | 1. Statistical Description of Data | 45%-50% |
| 2. Measures of Central Tendency and Dispersion | 45%-50% | |
| 3. Probability | 25%-30% | |
| 4. Theoretical Distributions | 25%-30% | |
| 5. Correlation and Regression | 10%-15% | |
| 6. Index Numbers and Time Series | 10%-15% | |
Paper 4: Business Economic
| CA Foundation Business Economics Topics Weightage | ||
| Part | Chapters | Marks Weightage |
| Part I: Business Economics (60 Marks) | 1. Introduction to Business Economics | 15%-20% |
| 2. Theory of Demand and Supply | ||
| 3. Theory of Production and Cost | 35%-40% | |
| 4. Price Determination in Different Markets | ||
| 5. Business Cycles | 15%-20% | |
| Part II: Business And Commercial Knowledge (40 Marks) | 1. Introduction to Business | 15%-18% |
| 2. Business Environment | ||
| 3. Business Organizations | 15%-20% | |
| 4. Government Policies for Business Growth | 15%-18% | |
| 5. Organizations Facilitating Business | ||
| 6. Common Business Terminologies | 15%-18% | |
CA Foundation Passing Criteria Jan 2027
The passing threshold for the CA Foundation is set to 40%. To successfully pass the CA Foundation Exam in 2027, candidates have to get a minimum of 40% in each individual paper and 50% in all four papers. Candidates below the passing criteria mentioned by ICAI will not be considered successful, and they will need to take the CA Foundation papers again.
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FAQs
What does the CA Foundation Exam Pattern for Jan 2027 include?
The CA Foundation examination has four papers covering Accounting, Business Laws, Quantitative Aptitude, and Business Economics. Understanding the paper format, marks distribution, and question types can help students plan their preparation more effectively.
How many subjects are included in the CA Foundation exam?
There are four subjects in the CA Foundation examination. Accounting and Business Laws are descriptive papers, while Quantitative Aptitude and Business Economics are objective-type papers.
What is the total marks of the CA Foundation examination?
The complete CA Foundation examination carries 400 marks. Each of the four papers is conducted for 100 marks, allowing students to prepare separately for each subject while also focusing on their overall aggregate.
Which CA Foundation subjects have objective-type questions?
Quantitative Aptitude and Business Economics contain objective-type questions. Students should read each question carefully and manage their time properly because incorrect answers can affect their marks due to negative marking.
Is negative marking applicable in CA Foundation Jan 2027?
Yes, negative marking applies to the objective-type papers. Generally, 0.25 mark is deducted for an incorrect answer, so students should avoid making guesses when they are not reasonably confident about the answer.
How are Accounting and Business Laws conducted in CA Foundation?
Accounting and Business Laws are descriptive papers. Students need to present their answers clearly and show appropriate working, explanations, provisions, or reasoning wherever required by the question.
What is the minimum passing requirement for CA Foundation?
Students generally need to obtain at least 40% marks in each paper and 50% marks in aggregate to qualify for the CA Foundation examination. Performance across all four subjects therefore matters.
What topics are covered under Quantitative Aptitude?
The Quantitative Aptitude paper covers Business Mathematics, Logical Reasoning, and Statistics. Students can prepare these areas through regular practice, formula revision, and solving different types of questions.
How should students prepare according to the CA Foundation exam pattern?
Preparation should combine concept learning with question practice. Students can regularly solve descriptive questions for Accounting and Business Laws and practise objective questions for Quantitative Aptitude and Business Economics to become comfortable with both formats.
Why is it important to understand the CA Foundation exam pattern before preparation?
Knowing the exam pattern helps students understand how each paper is structured and where they need to focus their practice. It also helps with time management, revision planning, answer presentation, and mock-test preparation.



