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CA Foundation - Exam Pattern

Chartered Accountants Foundation Exam

Pen & Paper Mode

CA Foundation Exam Pattern 2023: Exam Pattern of CA Foundation

Updated On - February 15 2023 by Abhinandan Singh

CA Foundation Exam Pattern 2023: The Common Proficiency Test (Foundation) is an introductory exam for Chartered Accountancy students. The CA Foundation Exam attracts lakhs of candidates from all across India because it is a national level exam. The Institute of Chartered Accountants organises it. Accounting, Mercantile Laws, General Economics, and Quantitative Aptitude are the four disciplines included on the test, and they are used to assess basic understanding in these areas. Chartered Accountant Common Proficiency Test can be taken by anyone who has completed Class X or equivalent. After passing Class XII or equivalent, a candidate is eligible for the CA Foundation Examination.

CA Foundation Exam Pattern 2023

The Foundation exam pattern is outlined below. This section contains information about the weighting of each section, the marking scheme, and other details. Any changes to the CA Foundation test pattern made by the administering authority will be posted here as soon as possible.

CA Foundation Exam Pattern 2023 Highlights
CA Foundation 2023 Exam ModeOffline, i.e., Pen and Paper Based Test
Question Paper TypeObjective, Multiple Choice Questions (MCQs)
Total Marks200 Marks
Sessions2 Sessions with 2 Subjects Each for 2 Hours
Negative Marking0.25 Marks Deducted for Incorrect Answers
Minimum MarksOverall Average of 50% and a minimum of 30% in Each Subject

Subject-wise CA Foundation Exam Pattern 2023

Candidates can check for the subject-wise CA Foundation new syllabus exam pattern 2023 in the table below.

CA Foundation New Syllabus Exam Pattern 2023
SubjectMaximum MarksMinimum Marks
Section A: Fundamentals of Accounting6018
Section B: Mercantile Laws4012
Section C: General Economics5015
Section D: Quantitative Aptitude5015
Total200100

CA Foundation 2023 Sessions Pattern

The CA Foundation test 2023 is divided into two sessions, each with two subjects. The sessions are two hours long. The following table lists the topics and times for each session.

CA Foundation 2023 Sessions Pattern
SessionTiming(IST)Subjects
First Session (i.e. Morning Session)10.30 AM to 12.30 PM (IST)

Section A - Fundamentals of Accounting

Section B - Mercantile Laws

Second Session (i.e. Afternoon Session)2.00 PM to 4.00 PM (IST)

 Section C - General Economics

Section D - Quantitative Aptitude

CA Foundation Session I

The first session consists of two sections. The candidate is given 2 hours to attempt the questions. The paper is for 100 marks and the division of marks are as follows.

  • Section A:  Fundamentals of Accounting (60 Marks)
  • Section B: Mercantile Laws (40 Marks)
CA Foundation Session II

The second session has different weights for the two subjects. It also consists of 100 questions and has a time limit of 2 hours to answer all the questions.

  • Section C: General Economics (50 Marks)
  • Section D: Quantitative Aptitude (50 Marks)

Foundation 2023 Important Instructions

Details: When filling out the OMR answer sheet, the candidate must verify that they use the correct question paper number, roll number, registration number, and question paper series code. A black ballpoint pen must be used to darken the relevant circle of correct replies.
Booklet and OMR Sheet: For each session, each applicant is given one question paper booklet in either English or Hindi, depending on the student's preference, and one OMR response sheet (in English only).
Answering the Question: Each column in the answer sheet corresponds to the question's serial number in the question paper booklet. Each column has four circles, one for each of the four answer alternatives, one of which must be darkened solely on the answer sheet. Any response that has been marked/darkened in the question booklet is taken into account, and no marks are given.
Marking Scheme: Each session's question paper contains 100 objective-type questions. Each question is worth one mark, and the booklet provides four answer alternatives for each question. The candidate must choose the proper option from four options: A, B, C, or D, then use a black ballpoint pen or HB pencil to mark the circle.

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Form Start Date:

03 Feb 2023

Form End Date:

03 Mar 2023

The last date to submit the form was on 03 Mar 2023
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