CA Foundation Exam Pattern 2023, Marks, Duration, Papers, Subjects

CA Foundation Exam Pattern & Paper Structure 2023:CA Foundation exam will be conducted in May and November months of every year. Also, there are some changes in CA Foundation Exam pattern and Paper Structure of May 2023 & November 2023.

CA Foundation is the entry-level examination for the Chartered Accountancy (CA) course offered by the Institute of Chartered Accountants of India (ICAI). The exam consists of four subjects divided into two groups, each carrying 100 marks. The duration of each paper is 3 hours.

• CA Foundation Syllabus
• CA Foundation Registration
• CA Foundation Study Material

CA Foundation Exam Pattern 2023

There are 4 papers in CA Foundation. Out of 4 papers, 2 papers are subjective type and the rest of the 2 papers are objective type.

• Paper 1: Principles and Practices of Accounting & Paper 2: Business Law & Business Correspondence and Reporting are subjective type papers.
• Paper 3: Business Mathematics and Logical Reasoning &Statistics and Paper 4: Business Economics & Business and Commercial Knowledge are objective type papers
• Negative marking is for objective type Papers only.
• No Negative marking for subjective type papers
• Negative marking of 0.25 Marks for every incorrect answer
• Students can qualify for Foundation Examination by securing 50 % in aggregate and 40 % in each subject individually.

Subjects in New CA Foundation (Revised CPT Course)

• Paper-1: Principles and Practice of Accounting (100 MARKS)
• Paper-2: Business Laws and Business Correspondence and Reporting (100 MARKS)
• Paper-3: Business Mathematics, Logical Reasoning and Statistics (100 MARKS)
• Paper-4: Business Economics and Business and Commercial Knowledge (100 MARKS)

Marks Weightage in CA Foundation 2023 Exam

Paper 1	Principles and Practices of Accounting	100 Marks	Descriptive /Subjective Type
Paper 2	Business Law & Business Correspondence and Reporting	100 Marks	Descriptive/Subjective Type
	Section A: Business Law – 60 Marks
	Section B: Business Correspondence and Reporting – 40 Marks
Paper 3	Business Mathematics Logical Reasoning and Statistics	100 Marks	Objective Type
	Paper 3 – Part I: Business Mathematics and Logical Reasoning (60 Marks)
	Paper 3 – Part II: Statistics (40 Marks)
Paper 4	Business Economics & Business and Commercial Knowledge	100 Marks	Objective Type
	Paper 4 – Part I: Business Economics (60 Marks)
	Paper 4 – Part II: Business and Commercial Knowledge (40 Marks)

Is there a Negative marking system in CA Foundation?

Yes, There is a Negative marking system in CA Foundation Exam. But Negative marking is for objective type Papers only (i.e. Paper 3 and Paper 4). No Negative marking for subjective type papers 1 & 2.

Negative marks of 0.25 Marks for every incorrect answer.

CA Foundation Exam Duration

The exam duration for each paper is 3 hours, and there is no negative marking for wrong answers in the objective part of the exam. The passing marks for each paper are 40%, and the passing marks for the overall exam are 50%.

CA Foundation course comprises four subjects, divided into two groups, and the CA Foundation Exam Pattern consists of both objective and subjective questions. The duration of each paper is 3 hours, and the passing marks for each paper and overall exam are 40% and 50%, respectively.