Are you looking for the latest CA Foundation subjects list for June 2023 exams? Then you have landed on the correct page. From the given page students can check out the latest CA Foundation subject details. ICAI has made some changes in the CA foundation subjects and syllabus. Students will find all the details of the latest CA foundation subjects May 2023 examination. It is advised that the students should thoroughly go through the CA Foundation Subjects along with the CA Foundation Syllabus and also check the CA Foundation Chapter-wise marking scheme.

The Institute of Chartered Accountants of India is responsible for conducting the CA Foundation Examination. Students have to pass their Class 12th examination to appear in the CA Foundation Examination. Students can appear in the CA Foundation Examination in May and Nov. Before appearing in the CA Foundation examination you should have complete detail about the examination which you will find in the below article.

Below students will find all the latest updates of CA Foundation exam pattern 2023, CA Foundation Marking Scheme, Subjects in CA Foundation, CA Foundation Syllabus, and many more updates.

ICAI CA Foundation Paper Pattern 2023

Below is the Updated ICAI CA Foundation Paper pattern 2023 examination.

Exam Mode Offline
Exam Medium English or Hindi


(English compulsory for Section B of Paper 2)

Type of questions Paper 1 and 2- Subjective/ Long answer type


Paper 3 and 4- Objective

Maximum marks 400 (100 per paper)
Negative marking Paper 3 and 4: -1/4th mark for every wrong answer to the objective questions
Passing criteria 40% marks per paper


50% marks overall

CA Foundation Subjects List 2023

Students must be aware of the CA foundation subjects at the time of filling the CA foundation registration form. The CA foundation course consists of four subjects. The subject list for CA foundation is given below:

  • Paper 1: Principles and Practices of Accounting(100 Marks)
  • Paper 2: Business Laws and Business Correspondence and Reporting (100 Marks)
    • Business Laws (60 Marks)
    • Business Correspondence and Reporting (40 Marks)
  • Paper 3: Business Mathematics and Logical Reasoning and Statistics. (100 Marks)
    • Business Mathematics(40 Marks) and Logical Reasoning (20 Marks)
    • Statistics (40 Marks)
  • Paper 4: Business Economics and Business and Commercial Knowledge (100 Marks)
    • Business Economics(60 Marks)
    • Business and Commercial Knowledge (40 Marks)

Each subject is very important to clear and students have to score 40% in each subject as well as 50% in aggregate of all the subjects.

Besides the CA Foundation subjects given below are in a detailed format, go through the subjects of CA foundation very minutely.


Chapter Chapter Names
1 Theoretical Framework
2 Accounting Process
3 Bank Reconciliation Statement
4 Inventories
5 Concept and Accounting of Depreciation
6 Accounting for Special Transactions
7 Final Accounts of Sole Proprietors
8 Partnership Accounts
9 Financial Statements of Not-for-Profit Organizations
10 Introduction to Company Accounts


This is the second paper in CA Foundation divided into Two Sections

  • Section A- Business Law (60 Marks)
  • Section B- Business Correspondence and Reporting Syllabus (40 Marks)


Chapter Chapter Names
1 The Indian Contract Act, 1872
2 The Sale of Goods Act, 1930
3 The Indian Partnership Act, 1932
4 The Limited Liability Partnership Act, 2008
5 The Companies Act, 2013

Section B- Business Correspondence and Reporting Syllabus (40 Marks)

Part/Section Chapters
Part – I: Communication 1. Communication
Part – 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.

Part – III: Comprehension Passages and Note Making 4. Comprehension Passages
5. Note Making
Part – IV: Developing Writing Skills 6. Introduction to Basic Writing
7. Précis Writing
8. Article Writing
9. Report Writing
10. Writing Formal Letters
11. Writing Formal Mails
12. Resume Writing
13. Meetings


Part – A. Business Mathematics (40 Marks)

Chapter Chapter Names
1 Ratio and Proportion, Indices and Logarithms
2 Equations and Matrices
3 Linear Inequalities with Objective Functions and Optimization w.r.t. objective function.
4 Time value of Money
5 Permutations and Combinations
6 Sequence and Series
7 Sets, Relations, and Functions
8 Basic applications of Differential and Integral calculus (Excluding the trigonometric


applications), Applications of Marginal Cost and Marginal Revenue, etc.

Part – B: Logical Reasoning (20 Marks)

Chapter Chapter Names
1 Number Series, Coding and Decoding and the odd man out
2 Direction Tests
3 Seating Arrangements
4 Blood Relations
5 Syllogism

Part – C: Statistics (40 Marks)

Chapter Chapter Names
1 The statistical description of Data
2 Measures of Central tendency and Dispersion
3 Probability
4 Theoretical Distributions
5 Correlation and Regression
6 Index Numbers and Time Series


Part I: Business Economics (60 Marks)

Chapter Chapter Names
1 Introduction to Business Economics
2 Theory of Demand and Supply
3 Theory of Production and Cost
4 Price Determination in Different Markets
5 Business Cycles

Part – II: Business and Commercial Knowledge (40 MARKS)

Chapter Chapter Names
1 Business and Commercial Knowledge – An Introduction
2 Business Environment
3 Business Organizations
4 Government Policies for Business Growth
5 Organizations Facilitating Business
6 Common Business Terminologies

CA Foundation Subjects 2023- Marks Distribution

Papers CA Foundation Subjects Marks Distribution
Paper 1 Principles and Practices of Accounting 100 Marks
Paper 2 Business Laws and Business Correspondence and reporting


1. Business Laws

2. Business Correspondence and Reporting

100 Marks


(60 Marks)

(40 Marks)

Paper 3 Business Mathematics and Logical Reasoning and Statistics.


1. Business Mathematics

2. Logical Reasoning

3. Statistics

100 Marks


(40 Marks)

(20 Marks)

(40 Marks)

Paper 4 Business Economics and Business and Commercial Knowledge


Section A: Business Economics

Section B: Business and Commercial Knowledge

100 Marks


(60 Marks)

(40 Marks)

CA Foundation Paper Pattern 2023

The CA foundation paper pattern 2023 is explained below:

  • CA Foundation consists of subjects, a total of 400 marks and each subject consists of 100 marks.
  • In the CA foundation course, 2 subjects are objectives and 2 subjects are subjective.
  • 0.25 negative marking is done for every wrong question from an objective subject.
  • Students have an option to choose between English and Hindi Medium.
  • Students need to score a minimum of 40% marks in every subject and a minimum of 50% aggregate in overall subjects.

CA Foundation Syllabus 2023

ICAI has announced the latest CA Foundation syllabus for 2023 examinations. Download the CA foundation syllabus in PDF format.

CA Wizard is an online portal for CA Foundation, CA Intermediate, and CA Final students. Here students will find all solutions to every problem related to CA. Students can get study materials, sample papers, registration forms, syllabus, subjects, latest updates, and many more from CA Wizard.

Frequently Asked Questions

Q1. How many subjects do students need to prepare for CA Foundation exams?

Ans: For CA foundation exams students need to study four subjects, in which 2 subjects are in a subjective pattern and 2 are in the objective pattern.

Q2. Is maths included in the CA foundation subjects?

Ans: Yes, Maths is included in the CA foundation subjects. Subjects like business maths, logical reasoning include maths topics.

Q3. How much percentage is required to clear the CA foundation exam?

Ans: Students need to score overall 50 percentage and 40 percent in every subject to clear the CA foundation exam.

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