CA Foundation

ICAI CA Foundation Exam Pattern/Paper Pattern 2022

CA Foundation Exam Pattern

ICAI CA Foundation Exam Pattern/Paper Pattern and Syllabus 2022

ICAI conducts the CA Foundation Examination twice a year in the month of May and Nov. Students who are preparing themselves for the CA Foundation Examination must have started their preparation. ICAI released the CA Foundation Exam Pattern and Paper Pattern for the Examination which helps them to take an overview of the Examination. Exam Pattern plays a crucial role before the CA Foundation Examination. It contains all the information regarding the ICAI CA Foundation exam pattern, CA Foundation Paper Pattern, CA Foundation Syllabus, CA Foundation weightage, CA Foundation Examination overview. CA Foundation Exam Pattern details. 

As per the CA Foundation Examination Pattern, there are 4 subjects in which students have to keep their focus on. All the Four Subjects are 100 Marks each. After the CA Foundation Examination pattern, students can take the print out of the admit card and appear in the examination. 

CA Foundation Examination Important Updates 2022 

Below are the important updates issued by the ICAI for the 2022 session.

The Institute of Chartered Accountants of India has released important dates for the ICAI CA exams for all courses. The CA exam will start on June 24, 2022.

Students can Check More information about the CA Foundation Examination by checking the CA Foundation Time table

CA Foundation Overview 2022 Examination 

Below are the details about the CA Foundation exam pattern particulars of the 2022 Examination. . 

New and previous year students pursuing CA Foundation should know about the new CA Foundation Paper Pattern revised by ICAI. 

At CA Wizard, we bring you the latest information on the CA Foundation Exam Pattern. Below in this article, you will find all the important details related to the Examination Pattern of CA Foundation Paper.

Before heading further to the CA Foundation Paper Pattern, here is a quick glimpse of the important details related to this exam.

  • CA Foundation exams are the national level entrance examination.
  • Conducted by the official body- ICAI (Institute of Chartered Accountant of India).
  • The CA Foundation exam is conducted twice a year, in May and November.
  • ICAI has predefined eligibility criteria, registration process (online and then offline). To remove all the layers of confusion, CA Wizard has a separate section where you can know about the next steps towards CA and see the guidelines set by ICAI for eligibility and registration in CA Foundation Paper.

CA Foundation Exam Pattern/Paper Pattern 2022 

Below is all the detailed information about the CA Foundation 2022 Exam Pattern.

CA Foundation Exam Syllabus 2022

Pen and Paper Based

Type of Question in the examination

Paper 1 and Paper 2- Subjective 

Paper 3 and Paper 4- Objective 

Examination Duration 

Paper 1 and Paper 2- 3 hours each

Paper 3 and Paper 4- 2 Hours each

No. of Papers in the examination 

4 Papers of 100 Marks each 

Negative Marking 

Paper 1 and Paper 2- No, negative marking

Paper 3 and Paper 4- ¼ Negative marking

CA Foundation Course Syllabus is divided into four major subjects, which are Accountancy, Business Law, Business Mathematics, and Economics. ICAI has further divided these papers into parts and chapters/units.

1 –Principles and Practice of Accounting

2-Business Laws and Business Correspondence and Reporting

3- Business Mathematics and Logical Reasoning & Statistics

4- Business Economics and Business and Commercial Knowledge

Bookmark this page to access the complete syllabus for four CA Foundation papers easily.

CA Foundation Exam Pattern 2022

It is essential to become familiar with the CA Foundation Paper Pattern before you start studying for all the subjects. You need to know how ICAI categorizes the papers and marks.

The CA Foundation Exam Pattern covers the division of units and chapters according to marks, weightage and also based on skills.

Remembering the exam pattern while making your plan and during your study time, gives you the right method to top the CA Foundation Exam.

Do you want to know how to create a successful study plan with the CA Foundation Paper Pattern?

Yes, tell me the best ways to prepare for the CA Foundation Exam. You can strategize your Study Plan with these tips.

CA Foundation Passing Marks in 2022

After the CA Foundation exam, students need to obtain at least a score of the given % to pass the exam.

  • At least 40% for each paper.
  • The total score of all test papers is not less than 50%, and the negative score principle shall prevail.

CA Foundation Exam Mode and Marking Scheme 2022

Students who are preparing for the CA Foundation are advised to thoroughly go through the CA Foundation Syllabus and Examination Pattern. 

Below we have given you the detailed information of the CA Foundation exam Pattern/Paper pattern along with the weightage of the Marks.  

Options for Medium of Study/Instruction.

ICAI allows students to give exams in either English or Hindi.

*ICAI has made English compulsory in Section B of Paper 2 (Business Correspondence and Reporting).

Mode of CA Foundation Examination


Duration of Papers

3 hours for each paper

Total Marks

Each paper of CA Foundation Exam is of 100 marks, making a total of 400 marks.

Type of Paper

Paper 1 and Paper 2 are of subjective type. Long answer questions are asked, and students have to write detailed answers to the questions.

Paper 3 and Paper 4 have Multiple Choice Questions. They are of objective type. 

There is no negative marking in Accountancy and Law papers.

But in Mathematics and Economics, ¼ marks, i.e., 0.25 marks are deducted for every wrong answer.

Do you want the subject-wise study plan for CA Foundation papers? 

Yes, give me a subject-wise plan and tips.

CA Foundation Exam Pattern: Skill-Wise and Section-Wise Weightage

Skill-Wise Weightage

The Skill-Wise CA Foundation Exam Pattern helps you know which questions are asked in a particular subject and section.

Papers and SectionFoundation CourseLevel I Comprehension & KnowledgeLevel II Application
1Principles and Practice of Accounting5%-20%80%-95%
2ABusiness Laws50%-65%35%-50%
2BBusiness Correspondence and Reporting100% 
3Business Mathematics and Logical Reasoning & Statistics 100%
4ABusiness Economics40%-50%50%-60%
4BBusiness and Commercial Knowledge100% 

Questions in the Comprehension and Knowledge level are about recalling and explaining a definition, concept, process, or any other theoretical area of the chapter.

Questions in the Application level are regarding the practical application or analysis of the concepts and theories.

Marking Scheme and Section-Wise Weightage

Paper 1: Principles and Practice of Accounting (100 marks)  
SectionsContent AreaMarks Weightage
I1. Theoretical Framework5%-10%
II2. Accounting Process25%-30%
2. Accounting Process  
3. Bank Reconciliation Statement  
4. Inventories  
5. Concept and Accounting of Depreciation  
III6. Accounting for Special Transactions15%-20%
IV7. Final Accounts of Sole Proprietors30%-40%
8. Partnership Accounts  
9. Financial Statements of Not-for-Profit Organizations  
V10. Introduction to Company Accounts10%-15%

Paper 2: Business Laws and Business Correspondence and Reporting (100 marks) Section A: Business Laws (60 marks)  
SectionsContent AreaMarks Weightage
I1. The Indian Contract Act, 187225%-30%
II2. The Sale of Goods Act, 193020%-25%
III3. The Indian Partnership Act, 193220%-25%
IV4. The Limited Liability Partnership Act, 20085%-10%
V5. The Companies Act, 201315%-20%

Paper 2 Section B: Business Correspondence and Reporting (40 marks)  
SectionsContent AreaMarks Weightage
IPart I: Communication 1. Communication10%-15%
IIPart II: Sentence Types and Word Power 2. Sentence Types (Direct-Indirect, Active -Passive Speech) 3. Vocabulary Root Words, Synonyms, Antonyms, Prefixes, Suffixes), Phrasal verbs, Collocations and Idioms.20%-30%
IIIPart III: Comprehension Passages and Note Making 4. Comprehension Passages 5. Note Making20%-30%
IVPart IV : Developing Writing Skills 6. Introduction to Basic Writing 7. Precis Writing 8. Article Writing 9. Report Writing 10. Writing Formal Letters 11. Writing Formal Mails 12. Resume Writing 13. Meetings35%-40%

Paper 3: Business Mathematics and Logical Reasoning & Statistics (100 marks) Section A: Business Mathematics (40 marks)  
SectionsContent AreaMarks Weightage
I1. Ratio and Proportion, Indices and Logarithms20%-30%
2. Equations and Matrices  
3. Linear Inequalities with Objective Functions and Optimization w.r.t. objective function.  
III5. Permutations and Combinations20%-30%
6. Sequence and Series  
7. Sets, Relations and Functions  
8. Basic applications of Differential and Integral calculus  

Paper 3 Section B: Logical Reasoning (20 marks)  
SectionsContent AreaMarks Weightage
I1. Number series, Coding and Decoding and odd man out.60%-70%
2. Direction Tests  
3. Seating Arrangements  
II1. Number series, Coding and Decoding and odd man out.30%-40%
4. Blood Relations  
5. Syllogism  

Paper 3 Section C: Statistics (40 marks)  
SectionsContent AreaMarks Weightage
I1. Statistical description of Data45%-50%
2. Measures of Central tendency and Dispersion  
II1. Statistical description of Data25%-30%
3. Probability  
4. Theoretical Distributions  
III5. Correlation and Regression10%-15%
IV6. Index Numbers and Time Series10%-15%

Paper 4: Business Economics and Business and Commercial Knowledge (100 marks) Section A: Business Economics (60 marks)  
SectionsContent AreaMarks Weightage
I1. Introduction to Business Economics15%-20%
I2. Theory of Demand and Supply35%-40%
3. Theory of Production and Cost  
III4. Price Determination in Different Markets25%-30%
IV5. Business Cycles15%-20%

Paper 4 Section B: Business and Commercial Knowledge (40 marks)  
SectionsContent AreaMarks Weightage
I1. Introduction to Business15%-18%
II2. Business Environment15%-18%
III3. Business Organizations15%-20%
IV4. Government Policies for Business Growth15%-18%
V5. Organizations Facilitating Business15%-18%
VI6. Common Business Terminologies15%-18%

Practice Papers of CA Foundation Exam 2022

Understanding concepts and theories are important, but so is solving practice questions and papers. Practicing questions help improve writing speed and deal with unfamiliarity and anxiety of giving an exam. You should practice as many papers as possible.

ICAI has recently released a mock test series for the upcoming examinations. You can download the question papers and answer keys from below.



I want to practice Paper 1– Principles and Practice of Accounting.

I want to cross-check answers for Paper 1.

I want to practice Paper 2– Business Laws and Business Correspondence and Reporting.

I want to cross-check answers for Paper 2.

I want to practice Paper 3– Business Mathematics and Logical Reasoning & Statistics.

I want to cross-check answers for Paper 3.

I want to practice Paper 4– Business Economics and Business and Commercial Knowledge.

I want to cross-check answers for Paper 4.

After completing the above papers, you can also do previous years CA Foundation Exam Papers.

Also Read: How to fill CA Foundation Exam Form Nov 2021 Examination Now.

Answers to Common CA Foundation Exam Pattern Questions

Q. How long is CA Foundation Exam?

Ans. CA Foundation exam duration is 3hrs. for each paper.

Q. Is CA Foundation exam is MCQ based?

Ans. Paper 1 and Paper 2 are Theory, whereas, Paper 3 and 4 are MCQ based.

Q. From where can I get the study material for the CA Foundation Paper?

Ans. You can download it directly from the ICAI website. If you have any difficulty finding it, we have all the links to the CA Foundation study material in English and Hindi here.

Q. How many marks do I need to obtain to clear the CA Foundation Exam?

Ans. You need to gain a total of 50% aggregate marks or above. The additional condition is that you need to score 40 marks or above in each of the four papers.

Q. How many times can I attempt the CA Foundation Exam?

Ans. Your CA Foundation registration is valid until 3 years, so that you can take 6 attempts in these 3 years. After the expiration of your registration, you can renew it for the next 3 years with the chance of 6 attempts.

Q. From where to download the Admit Card for CA Foundation Paper?

Ans. You can obtain the CA Foundation admit card for Exam from For more detailed process and instructions, read our article here.

We hope you received answers to all your questions, and the CA Foundation Exam Pattern will help you improve your study plan. Got more questions? We are here to help you find everything you should know about the CA Foundation Exam. Comment your queries below.


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