Saturday, July 13, 2024

What is the paper pattern of the CA Foundation exam Dec 2023?

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CA foundation is the first step in the CA course. Candidates who want to make a career in accountancy and become CA must clear the CA foundation exam. ICAI conducts the CA foundation exams twice a year, in May and December. Students who are preparing for the CA Foundation December 2023 exams should be aware of the paper pattern and marking scheme of the paper. It will help you to prepare for the paper accordingly.

In this blog, we have covered details about CA foundation papers. You will learn about the paper pattern and a few other exam features and what to expect from upcoming foundation exams.

CA Foundation Paper Overview-

The CA Foundation is an entry-level exam in the CA course conducted by the Institute of Chartered Accountants of India (ICAI). The course curriculum is designed to assess the knowledge and basic concepts of accounts, finance, economics, business law, and other related subject. It is crucial for candidates sitting in the CA Foundation December 2023 exams to be well-versed in a paper pattern to prepare for it strategically. It will be in their last-minute preparation as well.

Particulars Details
Exam Name CA Foundation, also known as the Common Proficiency Test
Conducting Body ICAI
Exam mode Offline, pen and paper-based
Exam Level National level
Frequency Twice a year (May/June and Nov/Dec)
Subjects Four


  • Principles and Practice of Accounting
  • Business Law and Business Correspondence and Reporting
  • Business mathematics, Logical Reasoning and Statistics
  • Business Economics and Business and Commercial Knowledge
Marks 100 marks each, a total of 400 marks
Medium of exam English or Hindi

Paper Pattern for Dec 2023 CA Foundation Exam

CA December 2023 exams will be conducted on the old scheme. It comprises four papers. To prepare for the CA exam, candidates should refer to study material and sample papers by the ICAI. They should also keep an eye on any notification related to the CA exam issued by the governing body for exam paper updates.

Paper1- Principles and Practices of Accounting:

This paper is to test the understanding of basic principles of accounting. The paper is of 100 marks in total and consists of subjective questions for 03 hours. Students will learn about accounting standards, principles, special transactions, preparing financial statements, and more in this subject.

Paper 2- Business Laws and Business Correspondence and Reporting:

There are two parts in paper 02, part A- Business Laws and part B- Business Correspondence and Reporting. Part B of this paper is in English only. The paper is subjective and is 03 hours.

This subject is to evaluate the knowledge of communication and business laws. They will learn company law, reporting, business laws, and other related topics.

Paper 3- Business Mathematics, Logical Reasoning, and Statistics:

It is a subjective paper, of 100 marks. The paper duration has two hours and includes 1/4 negative marking for every wrong answer.

This subject will assess the knowledge and proficiency in reasoning, mathematics concepts, and statistics. It is divided into three parts- part A Business mathematics, part B Logical reasoning, and part C statistics, where the marks distribution is 40-20-40.

Paper 4- Business Economics and Business and Commercial Knowledge:

It has two parts- part A Business Economics, and part B Business and Commercial Knowledge. Part A is 60 marks, and the second is 40 marks. It is also a subjective paper and has a 1/4 mark negative marking for every wrong answer. This paper will examine the understanding of commercial awareness and economic concepts. 

Key features to consider in CA foundation exam-

1. Marking Scheme of CA Foundation Exam

While preparing for each exam, make sure you go through the specific weightage assigned to it. Marks are allocated based on the complexity of the subject and topic. Preparing as per the marking scheme will help students prepare mindfully and allocate their time accordingly during the exam.

2. Time management in CA Foundation Exam

It is another crucial point to consider during preparation and the actual CA foundation exam. They must practice time management while solving sample papers. It will provide them with the ability to be on time during the actual exam while solving every question and keeping calm.

3. Syllabus Coverage of CA Foundation Exam

Candidates appearing for the CA foundation exam must cover an entire syllabus before the exam. It will ensure their comprehensive preparation and provide them with the confidence to know every topic of the syllabus.


CA Foundation Exam is a crucial step in the CA journey as it is a door to a rewarding career. Candidates preparing for the CA foundation exam must be aware of paper patterns as they help to create effective strategies. As the December 2023 exams are approaching, candidates should check updates on ICAI regarding the exam. All the best to all aspiring candidates.

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