CA Foundation Exam Pattern Explained (New Scheme 2025-26)
The CA Foundation Exam Pattern has undergone changes under ICAI's New Scheme of Education & Training (effective from July 2023). Students preparing for the 2025-26 attempts must clearly understand the exam structure, subject names, marking scheme, and paper duration.
In this guide, we explain the latest CA Foundation exam pattern in detail to help you prepare smartly.
Number of Papers & Duration
- Total Papers: 4
- Exam Duration: 3 hours each (Objective papers is only of 2 hours)
- Mode: Offline (pen and paper)
CA Foundation Subjects (New Scheme)
| Paper | Subject (New Name) | Earlier Name | Marks | Type |
|---|---|---|---|---|
| Paper 1 | Accounting | Principles & Practice of Accounting | 100 | Descriptive |
| Paper 2 | Business Laws | Business Laws & BCR | 100 | Descriptive |
| Paper 3 | Quantitative Aptitude | Business Mathematics, LR & Statistics | 100 | Objective (MCQs) |
| Paper 4 | Business Economics | Business Economics & BCK | 100 | Objective (MCQs) |
Key Changes:
- BCR (Business Correspondence & Reporting) removed
- BCK (Business & Commercial Knowledge) removed
Marking Scheme
Maximum Marks
400 (100 per paper)
Passing Criteria
- Minimum 40% in each paper
- Minimum 50% aggregate overall
Negative Marking
- Yes, for objective papers (Paper 3 & 4) → 0.25 marks deducted per wrong answer
- No negative marking for descriptive papers (Paper 1 & 2)
Exam Pattern Highlights
Paper 1 (Accounting)
Full descriptive. Focus on journal entries, ledgers, trial balance, final accounts, and partnership accounting.
Paper 2 (Business Laws)
Descriptive, law-based case studies. Company Law basics added.
Paper 3 (Quantitative Aptitude)
Objective, 100 MCQs. Mix of Maths, Logical Reasoning, and Statistics.
Paper 4 (Business Economics)
Objective, 100 MCQs. Covers micro + macroeconomics.
Exam Frequency & Attempts
- Conducted thrice a year: May, September and January
- Registration closes 4 months before exam (Feb 1 for June attempt, Sept 1 for Jan attempt)
- No limit on number of attempts until student clears
Preparation Strategy Based on New Pattern
Papers 1 & 2 (Descriptive)
Focus on presentation, step-wise answers, and legal wording.
Papers 3 & 4 (Objective)
Practice MCQs daily and track negative marking.
Mock Tests
Solve at least 10–12 full mocks before exam.
Revision Cycles
Minimum 3 rounds of revision.
Frequently Asked Questions
Q1. How many hours is each CA Foundation paper now?
3 hours (for all four papers).
Q2. Is there negative marking in CA Foundation exam?
Yes, in Paper 3 & Paper 4 (MCQs) — 0.25 marks deducted for every wrong answer.
Q3. Are BCR and BCK still in CA Foundation syllabus?
No, they have been removed in the New Scheme 2025-26.
Q4. What is the total passing mark in CA Foundation?
200/400 (50% aggregate) with at least 40 marks per paper.
Conclusion
The new CA Foundation exam pattern (2025-26) makes papers 3 hours/ 2 hours long, with updated subject names and focus areas. Students must adapt preparation strategies to the descriptive + MCQ mix, ensuring both conceptual clarity and time-bound practice.
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