Introduction
The CA Foundation exam is the stepping stone for aspiring Chartered Accountants, and understanding its pattern is crucial for success. The Institute of Chartered Accountants of India (ICAI) has outlined the updated exam pattern for May 2025, and we’re here to break it down in simple terms for you. Whether you’re new to this journey or retaking the exam, this guide by Smart Learning Destination (SLDINS) will help you navigate through the details.
Key Highlights of the CA Foundation Exam Pattern 2025
- Conducting Body: ICAI (Institute of Chartered Accountants of India)
- Mode of Exam: Offline (Pen and Paper)
- Frequency: Thrice a year (January, May/June, and September)
- Difficulty Level: Easy to Moderate
- Medium of Exam: English and Hindi (except for certain sections, like Paper 2, Part B, which is English only).
Structure of the Exam
The CA Foundation exam comprises four papers, each focusing on essential skills and knowledge areas. Here’s a breakdown:
- Paper 1: Accounting (Subjective, 3 hours, 100 marks)
- Paper 2: Business Laws and Business Correspondence (Subjective, 3 hours, 100 marks)
- Section A: Business Laws
- Section B: Correspondence and Reporting
- Paper 3: Quantitative Aptitude (Objective, 2 hours, 100 marks)
- Part A: Business Mathematics
- Part B: Logical Reasoning
- Part C: Statistics
- Paper 4: Business Economics (Objective, 2 hours, 100 marks)
- Part A: Business Economics
- Part B: Business and Commercial Knowledge
Marking Scheme
- Total Marks: 400 (100 marks per paper)
- Negative Marking: Applicable only for objective papers (Paper 3 & 4). Deduction of 0.25 marks for every wrong answer.
- Passing Criteria:
- At least 40% in each paper.
- A total aggregate of 50% across all papers.
Updated Syllabus and Topic Weightage
The new syllabus introduced by ICAI emphasizes updated concepts and practical applications. To excel, focus on chapters with higher weightage. Here’s a quick look:
Paper 1: Accounting
- Accounting Process: 25%-30%
- Final Accounts and Partnership: 30%-40%
- Introduction to Company Accounts: 10%-15%
Paper 2: Business Laws
- Indian Contract Act: 25%-30%
- Sale of Goods Act: 20%-25%
- Business Correspondence: Vocabulary and Writing: 20%-40%
Paper 3: Quantitative Aptitude
- Business Mathematics: 20%-30%
- Logical Reasoning: 30%-40%
- Statistics: 40%-50%
Paper 4: Business Economics
- Theory of Demand and Supply: 35%-40%
- Business Cycles: 15%-20%
- Commercial Knowledge: 15%-20%
Preparation Tips for the May 2025 CA Foundation Exam
- Understand the Pattern: Go through the syllabus thoroughly and focus on high-weightage topics.
- Practice Mock Tests: Attempt ICAI’s mock tests to get familiar with the paper format.
- Time Management: Practice answering questions within the given duration.
- Seek Expert Guidance: Enroll in courses or coaching at SLDINS to get personalized tips and strategies.
Conclusion
The CA Foundation exam pattern for May 2025 has been designed to test both conceptual understanding and practical application. With the right preparation strategy and a clear understanding of the exam structure, success is within reach.if you want to buy CA Foundation classes you can purchase it from our platform. Start early, stay consistent, and leverage the resources and expert guidance at Smart Learning Destination (SLDINS) for a smooth journey to becoming a Chartered Accountant.
Ready to ace the CA Foundation? Join SLDINS today and kickstart your preparation!
