CA Foundation Subjects Sept 2025, Syllabus & Paper Details
Explore the updated CA Foundation subjects Sept 2025. Get complete details on the syllabus, exam papers, and preparation strategy to boost your score.
Table of Content
ICAI has released the CA Foundation subjects 2025, which are applicable for the Jan/May/Sept 2025 examinations. The course underlines the objectives of the subjects, units, and subjects you will study, paper patterns, and mark weightage.
The ICAI has announced the revised CA Foundation subjects & syllabus for the Sept 2025 examinations. The latest CA Foundation syllabus for the Sept 2025 exams is now available. Students can download the complete CA Foundation subject-wise syllabus PDF from the ICAI website or this page.
To ensure effective preparation, it's necessary to follow the official ICAI CA Foundation study material and choose textbooks with the updated syllabus. With the CA Foundation exams scheduled to take place thrice a year in January, May/June, and September, it's necessary to kick-start your preparation now.
Begin by thoroughly understanding the CA foundation subjects and using all available study materials to set yourself up for success. This article provides the revised ICAI CA Foundation syllabus 2025, along with a downloadable PDF link, marks weightage details, and exam pattern information.
CA Foundation Subjects Sept 2025 Overview
Pursuing a CA course requires acquiring complete knowledge and skills for a chartered accountant. The CA syllabus comprises a range of subjects, outlined in the table below, which are designed to equip candidates with the expertise needed to perform their roles efficiently. The first-level syllabus is divided into CA Foundation 4 subjects.
| S.No | Paper Name | Marks | Types of Questions |
| Paper 1 | Accounting | 100 Marks | Objective |
| Paper 2 | Business Law | 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 |
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CA Foundation: Paper 1 (Accounting Subject)
| Paper 1: Accounting | Weightage | |
| 1. Theoretical Framework | Meaning and Scope of Accounting | 5% - 10% |
| Accounting Concepts, Principles, and Conventions | ||
| Capital and revenue expenditure, Capital and revenue receipts, Contingent assets, and contingent liabilities | ||
| Accounting Policies | ||
| Accounting as a Measurement Discipline: Valuation Principles, Accounting Estimates | ||
| Accounting Standards: Concepts and Objectives | ||
| 2. Accounting Process | (i) Recording accounting transactions: principles of double entry bookkeeping, Books of original entry (journal, subsidiary books, cash book, edger-format), posting from journal and subsidiary books, balancing of accounts. |
30%-35% |
| Preparation of Trial Balance | ||
| Rectification of Errors | ||
| 3. Bank Reconciliation Statement | Introduction, reasons, and preparation of bank reconciliation statement. | 30%-35% |
| 4. Inventories | Cost of inventory, Net realizable value, basis and technique of Inventory valuation, and Record System | 30%-35% |
| 5. Depreciation and Amortisation | Tangible and Intangible assets: Concepts, Methods of computation and accounting treatment of depreciation/amortization, Change in depreciation methods | 30%-35% |
| 6. Bills of exchange and Promissory notes | Meaning of bills of exchange and promissory notes and their accounting treatment; accommodation bills. | 30%-35% |
| 7. 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 | 20%-25% |
| 8. Financial Statements of Not-for-Profit Organization | Significance and preparation of receipt and payment account, income and expenditure account and balance sheet, the difference between profit and loss account and income and expenditure account. | 20%-25% |
| 9. Accounts from Incomplete Records | (Excluding preparation of accounts based on ratios) | 20%-25% |
| 10. Partnership and LLP Accounts | (i) Final accounts of partnership firms and LLP’s (ii) Admission, retirement, and death of a partner, including treatment of goodwill (iii) Dissolution of partnership firms and LLPs, including piecemeal distribution of assets |
15%-20% |
| 11. Company Accounts | Definition of shares and debentures | 15%-25% |
| Issue of shares and debentures, forfeiture of shares, re-issue of forfeited shares | ||
| Redemption of preference shares and debentures (excluding purchase and redemption of own debentures and sinking fund method) | ||
| Accounting for bonus issues and the right issue | ||
CA Foundation: Paper 2 (Business Law Subject)
| Paper 2: Business Laws | Weightage | |
| 1. 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. | 0%-5% |
| 2. The Indian Contract Act, 1872 | General nature of contract, Consideration, and Other essential elements of a valid contract, Performance of Contract, Breach of contract, Contingent and quasi-contract, Contract of Indemnity and Guarantee, Contract of Bailment and Pledge, Contract of Agency |
20%-30% |
| 3. 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. | 15%-20% |
| 4. The Indian Partnership Act, 1932 | General Nature of Partnership, Rights, and Duties of partners, Reconstitution of firms, Registration and Dissolution of a firm. | 15%-20% |
| 5. The Limited Liability Partnership Act, 2008 | Introduction: covering nature and scope, essential features, characteristics of LLP, incorporation, and differences with other forms of organizations. | 5%-10% |
| 6. 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 | 10% - 15% |
CA Foundation: Paper 3 (Quantitative Aptitude Subject)
Paper 3 is divided into three parts, i.e.
- Part A: Business Mathematics
- Part B: Logical Reasoning
- Part C: Statistics
| Paper 3: Quantitative Aptitude (100 Marks) | Weightage | |
| Part A: Business Mathematics (40 Marks) | ||
| 1. Ratio and proportion, Indices and Logarithms | Ratio and proportion, time and work-related problems, laws of indices, exponents, logarithms, and anti-logarithms. | 20%-30% |
| 2. Equations | Equations: linear simultaneous linear equations up to three variables; quadratic and cubic equations in one variable. Applications in business-related problems | 20%-30% |
| 3. Linear Inequalities | Linear Inequalities: Linear Inequalities in one and two variables and the solution space | 20%-30% |
| 4. Mathematics of Finance |
|
30%-40% |
| 5. Permutations and Combinations | Basic concepts of Permutations and combinations: Introduction, the factorial, permutations, results, circular permutations, permutations with restrictions, and combinations with standard results |
30%-50% |
| 6. Sequence and Series | Introduction Sequences, Series, Arithmetic and Geometric progression, Relationship between AM and GM and Sum of n terms of special series and Business Applications. | 30%-50% |
| 7. Sets, Relations, and Functions. Basics of Limits and Continuity Functions. | 30%-50% | |
| 8. Basic applications of differential and integral calculus in business and economics (excluding trigonometric applications). | 30%-50% | |
| Part B: Logical Reasoning (20 Marks) | ||
| 9. Number series coding and Decoding and odd man out | 20%-30% | |
| 10. Direction Tests | 20%-30% | |
| 11. Seating Arrangements | 20%-30% | |
| 12. Blood Relations | 20%-30% | |
| Part C: Statistics (40 Marks) | ||
| 13. Unit 1: Statistical Representation of Data | Diagrammatic representation of data, Frequency distribution, Graphical representation of Frequency distribution—histogram, Frequency Polygon, Ogive, Pie-chart |
45%-50% |
| 13. Unit:2 Sampling | Basic principles of sampling theory, comparison between sample survey and complete enumeration, some important terms associated with sampling types of sampling, sampling, and non-sampling errors. | 45%-50% |
| 14. Measures of Central Tendency and Dispersion | Measures of Central Tendency and Dispersion: Mean Median, Mode, Mean Deviation, Quartiles and Quartile Deviation, Standard Deviation, Co-efficient of Variation, Coefficient of Quartile Deviation | 45%-50% |
| 15. Probability | Independent and dependent events; mutually exclusive events. Total and Compound Probability and Bayes’ theorem | 25%-30% |
| 16. 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 application). | 25%-30% |
| 17. Correlation and Regression | Scatter diagram, Karl Pearson’s Coefficient of Correlation Rank Correlation, Regression lines, Regression equations, and regression coefficients | 10%-15% |
| 18. Index Numbers | Uses of index numbers, problems involved in the construction of index numbers, and methods of construction of index numbers. BSE SENSEX and NSE | 10%-15% |
CA Foundation: Paper 4 (Business Economics Subject)
| PAPER 4: BUSINESS ECONOMICS (100 Marks) | Weightage | |
| 1. Introduction to Business Economics | Meaning and scope of Business Economics Basic Problems of an Economy and Role of Price Mechanism. | 5% |
| 2. Theory of Demand and Supply | Meaning and Determinants of Demand, Law of Demand and Elasticity of Demand—Price, Income and Cross-Elasticity Theory of Consumer’s Behavior—Indifference Curve Approach Meaning and Determinants of Supply, Law of Supply and Elasticity of Supply, Market Equilibrium, and Social Efficiency. |
10% |
| 3. 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, Total, and Variable Costs | 10% |
| 4. Price Determination in Different Markets | Market Structures: Perfect Competition and Monopoly Monopolistic Competition. Using Game Theory to study Oligopoly. Price Determination in these Markets Price-Output Determination under different Market Forms | 15% |
| 5. Determination of National Income | a. Macroeconomic Aggregates and Measurement of National Income b. Determination of National Income: Keynes’ Two Sector Basic Model, Three Sectors and Four Sectors Model |
15% |
| 6. Business Cycles |
|
5% |
| 7. Public Finance | a. Fiscal functions: An Overview, Centre and State Finance b Market failure/government intervention to correct market failure. c. Process of budget making: Sources of Revenue, Expenditure Management, and Management of Public Debt. d. Fiscal Policy |
10% |
| 8. Money Market | a. Concept of Money Demand b. Important theories of Demand for Money c. Concept of Money Supply, Cryptocurrency and other new terminology d. Monetary Policy |
10% |
| 9. International Trade | a. Theories of International Trade, including theories of intra-industry trade by Krugman. b. Trade Policy: The Instruments of Trade Policy c. Trade Negotiations d. Exchange Rates and its economic effects e. International Capital Movements: Foreign Direct Investment |
10% |
| 10. Indian Economy | (Before 1950: Chanakya and Nand Vansh, OECD Paper (1950-1991), Basic knowledge 1991 Onwards | 10% |
Summary
The CA Foundation course is the entry-level stage for pursuing a career in chartered accounting. The course comprises four subjects, divided into two groups, which aim to build a strong foundation in accounting, law, and other related disciplines.
The CA Foundation course subjects include Principles and Practice of Accounting, Business Laws and Business Correspondence and Reporting, Business Mathematics and Logical Reasoning, and Statistics. By mastering these subjects, students can develop an extensive understanding of the fundamental principles and concepts required to succeed in the field of chartered accounting.
FAQs
What are the subjects for CA Foundation 2025?
Four subjects will be included in the CA Foundation Examination in Sept 2025: theory and practice of accounting, professional laws, quantitative qualifications, and professional economics. These subjects have been divided into further sections and chapters, with specific subjects included in each, a series of subjects ranging from accounting and law to mathematics and economics.
When to register for CA Foundation May 2025?
The registration for the CA Foundation May 2025 examination was closed on March 14, 2025, for those who wanted to avoid late fees. The time limit for registration with a late fee was March 17, 2025. The improvement window for the registration form was opened from 18 to 20 March 2025.
Will the CA syllabus change in 2025?
Yes, the CA syllabus has changed to 2025. The Institute of Chartered Accountants of India (ICAI) has implemented a new scheme of education and training for the CA Foundation, Intermediate, and Final Exams, effective from May 2024 and subsequent sessions.
What is the fees of CA Foundation 2025?
The CA Foundation Course fees for the September 2025 effort are 9,600 for Indian and SAARC nationals and US$ 780 for foreign nationals. This includes a ₹ 9,000 tuition fee, a ₹ 200 prospectus fee, and an additional ₹ 400 fee for the member. Additional tuition fees for coaching can range from ₹ 50,000 to ₹ 60,000.
How many attempts for CA Foundation in 2025?
In 2025, a student can try the CA Foundation Examination a maximum of six times. These efforts are generally valid for three years from the date of registration. CA Foundation Exams are conducted three times a year: in May/June, September, and January.
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 IPCC) examination and have completed at least 2.5 years of articulation training. They also need to complete the integrated course on information technology and soft skills.
Is CA in demand in future?
Yes, the demand for chartered accountants (CA) is expected to be strong in India and globally in the future. Experts indicate a continuous high demand for skilled CAs, with the increasing requirement for expert financial advice.
How many hours study for CA Foundation?
To prepare effectively for the CA Foundation Examination, students are usually required to allocate about 6-7 months for study, with a total of 500 hours of coaching and 300 hours of self-study. It translates to about 8 hours of daily study, especially during the last 3-3.5 months before the examination.
Which stream is best for CA?
The commerce stream is generally considered to be the most beneficial for chartered accountants (CA). While students of other streams can also pursue CA, a commerce background provides a strong foundation due to the overlap in subjects such as accounting, economics, and professional studies, which are fundamental to the CA course.
How many students clear CA in first attempt?
Chartered Accountancy (CA) exams are known for their high difficulty, and the low percentage of students makes them clear in their first attempt. Studies show that only 20-25% of the candidates passed the CA exams on their first attempt, making it a highly competitive examination. Pass percentages for each level (foundation, intermediate, and final) vary but usually remain 20% for the foundation and about 15–20% for intermediates. The pass percentage for the CA final is usually low; often, the first attempt contains about 10–15% for those who try both groups.
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