ICAI CA Exam Pattern 2025: Get Latest Exam Pattern & Marking Scheme of CA Foundation

ICAI CA Foundation Exam 2025 ( CA Foundation )

DeskCalelnderRegistration - 1 Mar '25 - 14 Mar '25

Vipra Shrivastava
Updated on Dec 31, 2024 13:54 IST

By Vipra Shrivastava, Senior Manager - Content

ICAI CA Foundation exam pattern and course structure are designed for training students in performing accounting and taxation calculations as well as legal paperwork. CA Foundation is the first level of Chartered Accountancy course administered by the ICAI. The other levels are CA Intermediate and CA Final.

All the three levels of the ICAI CA course have different exam patterns and difficulty levels. Due to the high difficulty level of CA papers, the pass percentage of all three levels is quite low which is why candidates make multiple attempts to clear each CA course level. CA Foundation is considered to be the easiest course level. However, it is not that easy to crack. The CA Foundation exams are conducted in computer based mode for four days (1 paper per day) in every session. In this article, you will read all about ICAI CA Foundation exam pattern 2025.

Also Read:

Q:   How many attempts are allowed in CA course?

A: 

In the CA course, candidates can make any number of attempts until they clear a particular level. They will be eligible to register for the next level only after clearing the previous level. For example, a candidate needs to clear the CA Foundation level to be able to register for CA Intermediate. For appearing in CA Final exams, a candidate needs to clear both Foundation and Intermediate levels.
Since, the level of difficulty of this course is very high, a maximum percentage of students make multiple attempts. Candidates who decide to pursue CA course, need to make sure that they are well prepared to a marathon of studies, preparation and exams. 

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Q:   How many times is ICAI CA exam held in a year?

A: 

CA exams for all the three levels are held twice in a year. The first phase exams are held in May and June and the second phase exams are held in November and December. Registrations for the May-June exams is held in February-March and registrations for November-December exams is done in August. Candidates can register and appear for the exam as per their preparation and articleship completion. For any phase of exam, they need to fill the form and pay exam fee through registered login ID.

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Q:   What is the mode of examination of CA courses?

A: 

The mode of examination of CA courses was earlier offline .i.e. it was conducted in pen and paper mode. However now the exams for CA Foundation, Intermediate and Final courses are conducted in online mode, i.e. computer based test mode. Candidates have to appear for the exam at designated test centres and punch in their answer on the computer screen. Every test taker is allotted a computer system. They have to login with their registration ID and use the computer mouse to punch in their answers. The exam duration varies for different papers.

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ICAI CA Foundation Exam Pattern Highlights

The CA Foundation question papers are available in both English and Hindi for all course levels except the CA question papers of Accounting, Taxation and Advanced Accounting. The CA Foundation question papers of these three papers are available in English but can be answered in Hindi. Candidates can choose the medium of exam in the CA Foundation exam application form. 

There is no change in the CA Foundation exam pattern for 2025 exams. Check the table below for key highlights of ICAI CA exam pattern for Foundation course.

CA Foundation Exam Features

Details

Exam Name

Chartered Accountancy (CA) exam

Exam Conducting body

ICAI

Exam Levels

CA Foundation

Mode of Exams

Pen and Paper and Computer Based Mode

Exam Frequency

Twice in a year

  • June
  • September
  • December

Total Marks per Paper

100

Passing Marks

40 per cent in all papers

Level of Difficulty

Tough

Number of Attempts

Multiple 

CA Foundation Marking Scheme

  • Every question carries 1 mark. 
  • There is negative marking of 0.25 in subjective type papers (1 and 2)
  • There is  no negative marking in objective type papers (3 and 4)
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CA Foundation Exam Pattern 2025

CA Foundation is the first level of Chartered Accountancy course. Candidates who take up the CA course after Class 12 have to register and pass the Foundation level to move to the Intermediate level. The CA Foundation exam has four papers. The minimum score required to qualify the CA Foundation exam is 40 per cent marks in each paper and an aggregate of 50 per cent in all four papers. Check the CA Foundation exam pattern and marking scheme of Skill Assessment below:

ICAI CA Foundation Papers

Level I: Comprehension & Knowledge

Level II: Application

1

Principles and Practice of Accounting

5%-20%

80%-95%

2A

Business Laws

50%-65%

35%-50%

2B

Business Correspondence and Reporting

100%

-

3

Business Mathematics and Logical Reasoning & Statistics

-

100%

4I

Business Economics

40%-50%

50%-60%

4II

Business and Commercial Knowledge

100%

-

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ICAI CA Foundation Exam Pattern 2025: Paper wise Time Duration

 ICAI CA Foundation paper 1 and 2 are subjective type and CA Foundation Paper 3 and 4 are objective type. Check the table below for paper wise CA exam timings 2025:

CA Foundation Exam 2025 Papers Exam Timings
CA Foundation Paper 1 & 2 2:00 PM to 5:00 PM
CA Foundation Paper 3 & 4 2:00 PM to 4:00 PM

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FAQs on ICAI CA Exam Pattern 2025

Check here Frequently Asked Questions (FAQs) on ICAI CA Foundation exam pattern:

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