ICAI CA Foundation syllabus is set by the Institute of Chartered Accountants of India (ICAI). CA syllabus 2025 for Foundation course covers all subjects of accounts, economics, maths and business law. All CA Foundation papers need to be cleared by candidates in order to proceed to CA Intermediate level.
All the levels of exams are difficult but if we compare them, the syllabus of CA Foundation is the easiest and the syllabus of CA Final is the most difficult.
There are four papers in the CA Foundation course in total. Each paper has several topics. In this article, you will get to read everything about CA Foundation Updated Registration Dates, Fees & Exam Pattern and syllabus.
CA Foundation September 2025 Registration Dates
ICAI (Institute of Chartered Accountants of India) permits candidates to register for the CA Foundation exam online through the official ICAI website. The last dates for registration for different attempt in September2025 are as given below:
| Exam Attempt | Registration Last Date |
|---|---|
| January 2025 | 31st August 2024 |
| May 2025 | 31st December 2024 |
| September 2025 | 30th April 2025 |
| Fee Description | Fee Amount for Indian Nationals/SAARC Nationals | Fee Amount for Foreign Nationals (other than SAARC) |
|---|---|---|
| Foundation Tuition Fee | ₹9,000 | US$720 |
| Foundation Prospectus Fee | ₹200 | US$20 |
| Optional Subscription for Member Journal | ₹400 | US$40 |
| Total | ₹9,600 | US$780 |
Students are required to complete the registration by the last date in order to be eligible for these exam sessions.
CA Foundation Registration Fee September 2025
The fee plan for CA Foundation differs based on the nationality and domicile. Below is the revised fee plan:
CA Foundation September 2025 Exam Pattern
The CA Foundation program comprises four papers, each carrying 100 marks. The papers are meant to examine students’ knowledge in key subjects like accounting, laws, economics, and quantitative aptitude.
Get More Details Free CA Foundation Classes Live + Recorded
Paper-wise Breakdown:
| Paper | Marks | Question Type |
|---|---|---|
| 1: Accounting | 100 Marks | Subjective |
| 2: Business laws | 100 Marks | Subjective |
| 3: Quantitative aptitude Part A: Business Mathematics Part B: Logical Reasoning Part C: Statistics | 100 Marks | Objective |
| 4: Business economics | 100 Marks | Objective |
• Subjective Accounting and Business Law papers have no negative marking. Both tests will last 3 hours apiece.
• The Quantitative Aptitude and Business Economics papers include objective-type questions with a negative marking of 0.25 points for incorrect answers. Each objective paper will take two hours.
Passing Criteria:
To pass the CA Foundation exam, students must score at least 40% in each paper and a total of 50% across all papers. The results will decide whether students have the potential to go to the next level, CA Intermediate.
CA Foundation Syllabus for September 2025 (New Scheme)
Paper 1: Principles and Practice of Accounting
Module 1:
Theoretical Framework
- Meaning and Scope of Accounting
- Accounting Concepts, Principles, and Conventions
- Capital and Revenue Expenditures and Receipts
- Contingent Assets and Contingent Liabilities
- Accounting Policies
- Accounting as a Measurement Discipline – Valuation Principles and Accounting Estimates
- Accounting Standards
- Accounting Process
Basic Accounting Procedures – Journal Entries, Ledgers, and Trial Balance
- Subsidiary Books
- Cash Book
- Rectification of Errors
- Bank Reconciliation Statement
Inventories
Depreciation and Amortization
Bills of Exchange and Promissory Notes
Preparation of Final Accounts of Sole Proprietors
- Final Accounts of Non-Manufacturing Entities
- Final Accounts of Manufacturing Entities
Module 2:
8. Financial Statements of Not-for-Profit Organizations
Accounts from Incomplete Records
Partnership and LLP Accounts
- Introduction to Partnership Accounts
- Treatment of Goodwill in Partnership Accounts
- Admission, Retirement, and Death of a Partner
- Dissolution of Partnership Firms and LLPs
Company Accounts
- Introduction to Company Accounts
- Issue, Forfeiture, and Re-Issue of Shares
- Issue of Debentures
- Accounting for Bonus and Rights Issues
- Redemption of Preference Shares and Debentures
Paper 2: Business Laws and Business Correspondence
Section A: Business Laws
- Indian Regulatory Framework
- The Indian Contract Act, 1872
- Nature of Contracts
- Consideration
- Essential Elements of a Contract
- Performance of Contract
- Breach of Contract and Remedies
- Contingent and Quasi Contracts
- Contracts of Indemnity, Guarantee, Bailment, and Pledge
- Agency
The Sale of Goods Act, 1930
- Formation of the Contract of Sale
- Conditions and Warranties
- Transfer of Ownership and Delivery of Goods
- Rights of an Unpaid Seller
The Indian Partnership Act, 1932
- General Nature of Partnership
- Relations of Partners
- Registration and Dissolution of a Firm
The Limited Liability Partnership Act, 2008
The Companies Act, 2013
The Negotiable Instruments Act, 1881
Paper 3: Quantitative Aptitude
Part A: Business Mathematics
- Ratio and Proportion, Indices, and Logarithms
- Equations
- Linear Inequalities
- Mathematics of Finance
- Basic Concepts of Permutations and Combinations
- Sequence and Series – Arithmetic and Geometric Progressions
- Sets, Relations, and Functions
- Basics of Limits and Continuity, Differential and Integral Calculus
Part B: Logical Reasoning
- Number Series, Coding and Decoding, and Odd Man Out
- Direction Tests
- Seating Arrangements
- Blood Relations
Part C: Statistics
- Statistical Representation of Data and Sampling
- Measures of Central Tendency and Dispersion
- Probability
- Theoretical Distributions
- Correlation and Regression
- Index Numbers
Paper 4: Business Economics
Introduction
- Basic Problems of an Economy
- Role of Price Mechanism
Theory of Demand and Supply
- Law of Demand and Elasticity of Demand
- Theory of Consumer Behaviour
- Supply
- Theory of Production and Cost
Theory of Production
- Theory of Cost
Price Determination in Different Markets
Meaning and Types of Markets
- Determination of Prices and Output in Various Market Forms
Business Cycles
Determination of National Income
- National Income Accounting
- Keynesian Theory of National Income
Public Finance
- Fiscal Functions, Centre and State Finance
- Market Failure and Government Interventions
- Budgeting, Revenue, and Public Debt Management
Fiscal Policy
- Money Market
- Theories of Money Demand and Supply
- Monetary Policy
International Trade
- Theories and Instruments of Trade Policy
- Trade Negotiations
- Exchange Rates and Economic Effects
- International Capital Movements
Indian Economy
- Insights into budget-making, fiscal functions, and revenue/expenditure management.
- Role of economic reforms in India’s development.
Preparation tips:
1. Pay attention to your presentation: What essentially happens is that ICI provides suggested answers, and your paper gets compared to that. They observe how different your answers are from the suggested ones. If you’re correct, you receive a tick; otherwise, marks are deducted. So, you must pay attention to your presentation.
2. ABC analysis: Proper ABC analysis of the entire syllabus: performing ABC analysis serves to sift out the significant aspects of the syllabus, but don’t leave the completely unrevealed parts out.
3. Don’t miss out on theory and less asked questions in practical subjects: Don’t neglect theory students. It can actually increase your scores. So please, don’t be the sort of student who skips theory and just relies on the exam.
