CA Foundation Exam Pattern For May 2022 – Weightage, Marking Scheme

This article will update you about the CA Foundation exam pattern 2022 for the ICAI's May Exams 2022.

Understanding the paper pattern and marking structure of the ICAI students may obtain excellent marks in the CA Foundation exam with a bit of knowledge of CA foundation papers weightage.

On its official website,, the Institute of Chartered Accountants of India (ICAI) outlines the CA Foundation 2022 exam pattern.

The exam pattern reveals the kind and amount of questions that will be asked, as well as the topics that will be covered, topic-by-topic weighting, marking system, and length of the national exam.

Let’s explore each and everything about the CA Foundation exam May 2022 according to the latest ICAI guidelines: Overview, weightage, marking scheme, and many more.

CA Foundation Exam Pattern 2022: Overview

Candidates who want to get a competitive advantage in exam preparation should be familiar with the CA Foundation examination format.

It also enables applicants to plan their time effectively and finish all sections of the CA Foundation exam 2022.


Details Of CA Foundation Exam


CA Foundation 

Conducting body

The Institute Of Chartered Accountants of India (ICAI)

Mode of exam

Online centre based

Exam Frequency

TWICE in a year

  • May (or June)

  • November (or December)

Level of exam

National level

Level of difficulty

Easy to Moderate

Number of Papers

The CA Foundation exam includes FOUR papers:

  • Paper 1 - Principles and Practice of Accounting

  • Paper 2 - Business Laws and Business Correspondence and Reporting

  • Paper 3 - Business Mathematics, Logical Reasoning and Statistics

  • Paper 4 - Business Economics and Business and Commercial Knowledge

Duration of the question papers

  • Paper 1 and 2 will be of 3 hours

  • Paper 3 and 4 will be of 2 hours

Paper’s Question Type

  • Paper 1 and 2 - Subjective

  • Paper 3 and 4 - Objective


Each paper will be of 100 marks.

Total marks


Marking scheme

For subjective (Paper 1 and 2) - NO negative marking

For objective papers (Paper 3 and 4) - ¼ mark will be deducted for every wrong answer

Medium of exam

English/Hindi except for Paper 2 (section b which will be in English only)


Class 12 Passed or Appearing for Class 12 in Current Year


Candidates with Equivalent Qualification or

Graduates and Post Graduates

Official Website

CA Foundation Exam Syllabus 2022:

Candidates must be familiar with the topics and subtopics covered by the CA Foundation 2022 curriculum in addition to the exam pattern.

The curriculum covers every subject and subtopic that will be covered in the CA Foundation 2022 exam paper.

The CA Foundation curriculum is available on the ICAI's official website.

CA Foundation Exam Pattern 2022 (Topic-wise weightage):

Whether it's CA Foundation Accounts Paper Pattern Weightage or CA Foundation Law Question Paper Pattern Weightage, each CA Foundation paper has a different weightage to consider.

The CA Foundation question paper pattern and the marks distribution may be seen in the table below:

CA Foundation Papers


Marks Distribution

Paper 1

Principles And Practice Of Accounting

(100 Marks)

Paper 2

Business Laws And Business Correspondence 

Section A: Business Laws

Section B: Business Correspondence And


(60 Marks)

(40 Marks)

Paper 3

Business Mathematics, Logical Reasoning,

And Statistics


Section A: Business Mathematics

Section B: Logical Reasoning

Section C: Statistics

(40 Marks)

(20 Marks)

(40 Marks)

Paper 4

Business Economics And Business &

Commercial Knowledge

Section A: Business Economics

Section B: Business and Commercial Knowledge

(60 Marks)

(40 Marks)

Topic-Wise Weightage:

The sections and topics covered by the CA Foundation exam are listed below:

Paper 1: Principles And Practice Of Accounting - Marks: 100


Marks Weightage 

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


Paper 2: Business Laws And Business Correspondence And Reporting: Marks - 100

The CA Foundation's second paper is divided into two sections. Business law is covered in Section A, while correspondence and reporting is covered in Section B.

Section A: Business Laws (60 Marks)


Marks Weightage

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 (40 Marks)


Marks Weightage

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 


Paper 3: Business Mathematics, Logical Reasoning And Statistics: Marks - 100

CA Foundation exam paper - 3rd is also divided into 3 parts:

  • Business Mathematics
  • Logical Reasoning and Statistics

Part A: Business Mathematics (40 Marks)


Marks Weightage

1. Ratio and Proportion, Indices and Logarithms

2. Equations and Matrices

3. Linear Inequalities with Objective Functions

and Optimization  


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


Part B: Logical Reasoning (20 Marks)


Marks Weightage and Distribution

1. Number series, Coding, and Decoding

and odd man out

2. Direction Tests

3. Seating Arrangements


4. Blood Relations

5. Syllogism


Part C: Statistics (40 Marks)


Marks Weightage and Distribution

1. 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


Paper 4: Business Economics And Business And Commercial Knowledge: Marks - 100

Part I: Business Economics (60 Marks)


Marks Weightage and Distribution

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)


Marks Weightage and Distribution

1. Introduction to Business


2. Business Environment


3. Business Organizations


4. Government Policies for Business Growth


5. Organizations Facilitating Business


6. Common Business Terminologies


CA Foundation Exam Passing Criteria 2022:

A candidate must get a minimum of 40% in each subject and a total of 55 percent in all four papers to pass the CA Foundation exam in 2022.

Thus, candidates who do not meet these ICAI's passing standards will not be considered passed.

ICAI CA Foundation Study Material 2022:

The ICAI also assists applicants by offering subject-specific CA Foundation study materials.

This provides a detailed description of the subjects covered, practice question papers, sample test papers, and a curriculum overview for the CA Foundation 2022 exam.

ICAI keeps its website up to date with relevant study materials for each year.

ICAI's Official study material link:

CA Foundation Paper Name

Link To Download 

Principles and Practice of Accounting

Click here

Business Laws and Business Correspondence and Reporting

Click here

Business Mathematics, Logical Reasoning, and Statistics

Click here

Business Economics and Business and Commercial Knowledge

Click here


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