Is there any change in the CA Foundation syllabus?

No, there is no change in the syllabus of any of the CA papers for sessions of 2024. The course training and examinations for 2024 are based on the previously available CA syllabus. The syllabus and sample questions papers can be downloaded from the ICAI CA website. It is also shared with students upon registration. To further familiarize candidates with the syllabus of CA Foundation, CA Intermediate and CA Final courses, the ICAI conducts mock test sessions which registered candidates can take as per the schedule.

Is it necessary to have studied commerce in class 12 for clearing CA Foundation?

It is not neccessary to have studied commerce in class 12 for clearing CA Foundation. Student from any stream can pursue CA course. Having studied Commerce with Maths in class 12, can be an advantage, as the student will have a strong base in several topics related to accounting, taxation, economy, etc.

Is it possible to clear CA Foundation in first attempt?

Yes, it is possible to clear CA Foundation in first attempt but for that one requires a strong study plan and dedicated execution. Coverage of CA Foundation syllabus is all about getting the concepts right and building strong foundation. Develop a strong foundation in basic concepts, prepare a daily time table to cover topics, practice questions and revision. Start preparation at least 6 months in advance.

What is the difficulty level of CA Foundation syllabus?

The difficulty level of CA Foundation syllabus can be considered lower than CA Intermediate and CA Final but it is challenging as the syllabus is vast. Since it is the beginner's level course, it has topics that requires understanding of core concepts and principles. Given the extremely low pass percentage, CA Foundation is definitely not easy. It requires conceptual clarity of a number of topics related to business, accounting, taxation, laws, etc. and rigorous practice.

How much time is needed to cover CA Foundation syllabus?

Usually, it takes about 6 months to complete the CA Foundation syllabus end to end, however, one may need less or more time than that depending upon their strengths and weaknesses. A student appearing for CA Foundation exam may need more time whereas a student who has given multiple attempts before may need less time to cover the syllabus. Overall, one must spend not less than 4 months in covering the CA Foundation syllabus, irrespective.

What is the syllabus of ICAI CA Foundation course?

ICAI CA Foundation is the first level of the course. This level may be considered the easiest of all the courses. The syllabus of ICAI CA Foundation includes the following topics: Principles and Practice of Accounting Business Laws and Business Correspondence and Reporting Business Mathematics Logical Reasoning and Statistics Business Economics Business and Commercial Knowledge Candidates need to clear all the papers relate to these subjects in order to move to Intermediate level. The minimum score requirement id 40 per cent in every paper.

How many hours should one devote daily to study for CA Foundation?

About 6-8 hours daily would be good for CA Foundation exam preparation. Students must devote 6-8 hours on daily basis and through a time table that must include dedicated hours for studying topics, practicing questions and revision. Students must divide their time basis which subject of CA Foundation they find tough and which ones they find relatively easy.

Does ICAI provide study material for CA Foundation?

Yes, ICAI provides study material for CA Foundation, which includes previous years' papers and downloadable content. The ICAI also provides live lectures and sessions through its BoS Knowledge Portal. The study material can be accessed by registered candidates only. Once a student registers for the course, they are eligible to get the study material, sample papers, mock tests, lectures, etc.

What is the passing mark in CA courses?

Candidates need to score 40 per cent in each paper of every group/course level and 50 per cent in aggregate in all the papers of a group/course level. This minimum mark criterion is applicable to all three courses - CA Foundation, CA Intermediate and CA Final. Candidates cannot move to the next level of the Chartered Accountancy course until they clear the previous level. A very few percentage of candidates get a high score as the scores of All India toppers are usually below 75%. Candidates can take any number of attempts to clear a course level. The process includes practical training as well.

What is Integrated Professional Competence Course or IPCC in CA?

The Integrated Professional Competence Course or IPCC examination is an improvised version of the PCC examination for Chartered Accountants in India. A student can register for IPCC after completing the CA CPT (Foundation) exam, without article registration. After clearing the Group-I papers of the IPCC, the aspirant can register for the articles. Under the new scheme of IPCC, the student is eligible to appear for the final year examination during their last six months of their article ship. All the candidates who had registered for the PCC examination on or before January 2009 were eligible to appear in the new version of the IPCC examination. They have to complete the nine months of the study course and a hundred hours of orientation course and Information Technology Training before taking up the final Group-II examination of CA Intermediate course.

What is Professional Competence Course or PCC in CA?

PCC or IPC is the first stage of the Chartered Accountancy course curriculum wherein only working knowledge of core and allied subjects is covered. The objective of the PCC course is to lay a strong foundation for Chartered Accountants in the preparation and presentation of financial statements. In PCC, candidates also learn the computerized accounting system. The course curriculum includes the following subjects: Advanced Accounting (100 Marks) Auditing and Assurance (100 Marks) Law, Ethics, and Communication (100 Marks) Cost Accounting and Financial Management (100 Marks) Taxation (100 Marks) Information Technology and Strategic Management (100 Marks)

How many attempts are allowed in CA Foundation?

There is no limit to the number of attempts in CA Foundation. Candidates can take as many attempts as they need. It is generally noticed that students mostly clear the CA Foundation exam in 2 to 3 attempts. Even though the CA Foundation exam is tough but if you study dedicatedly, you will be able to clear it sooner.

What is the timings of CA exams?

The time duration of CA exams varies for each paper. Some CA exam papers are of two hours duration whereas some are of three hours duration. The ICAI CA exams are conducted from 2:00 pm to 4:00 pm and 2:00 pm to 5:00 pm. The exam timings of every paper will be mentioned in the date sheet and the CA admit card of each candidate. Given below is the table indicating CA Foundation, Intermediate and Final exam timings: CA Exam Paper (s) 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 CA Intermediate (IPC) (Old Scheme) All papers 2:00 PM to 5:00 PM CA Intermediate (New Scheme) All Papers 2:00 PM to 5:00 PM CA Final (Old Scheme) All Papers 2:00 PM to 5:00 PM CA Final (New Scheme) Paper 1 to 5 & Paper 7 & 8 2:00 PM to 5:00 PM Paper 6 (Elective) 2:00 PM to 6:00 PM IRM and (INTT – AT) All 2:00 PM to 5:00 PM

CA Foundation Syllabus 2025 (New Scheme): Download ICAI Syllabus & Subjects PDF

218 Students Q&A

Registration - 3 Nov '25 - 16 Nov '25

Updated on Oct 27, 2025 15:59 IST

By Vipra Shrivastava, Senior Manager - Content

ICAI CA Foundation syllabus is prescribed by the Institute of Chartered Accountants of India (ICAI). The syllabus for CA Foundation course includes all topics related to taxation, auditing and business law. Candidates have to clear all the CA Foundation papers to be able to move to CA Intermediate level. All exam levels are tough but when compared to each other, CA Foundation syllabus is easiest and the CA Final syllabus is the toughest.

Typically, it takes three to four months to cover the CA exam syllabus for Foundation. For non-Commerce students it might take a couple of more months as they would be unfamiliar with some of the topics like Accounting and Business Laws. There are overall, four papers in CA Foundation course. Each paper has multiple topics. In this article, you will read all about CA Foundation syllabus.

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