The ca foundation exam conducted by the Institute of Chartered Accountants of India (ICAI) is the first core step to becoming a Chartered Accountant. The 2025 exam pattern introduces more application-based concepts along with a strict negative marking system in objective papers to ensure accuracy and fairness. Understanding this system and devising a smart exam strategy is vital for all aspirants. For official syllabus updates and coaching information, explore ca foundation and icai ca foundation.
Exam Pattern and Negative Marking Breakdown
The CA Foundation includes four papers, each of 100 marks:
| Paper | Subject | Type | Negative Marking? |
|---|---|---|---|
| 1 | Principles and Practice of Accounting | Subjective | No |
| 2 | Business Laws and Business Correspondence | Subjective | No |
| 3 | Business Mathematics, Logical Reasoning & Statistics | Objective | Yes, 0.25 marks deducted per incorrect answer |
| 4 | Business Economics & Commercial Knowledge | Objective | Yes, 0.25 marks deducted per incorrect answer |
The exam is offline and lasting 3 hours for subjective papers and 2 hours for objective papers.
Passing Criteria
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At least 40% in each paper.
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Overall aggregate 50% or more.
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Exemption in papers scoring 60% plus if overall aggregate is not met.
Negative Marking Explained
Only Papers 3 and 4 have negative marking where ¼ mark is deducted for each wrong MCQ. This system prevents reckless guessing and tests genuine knowledge.
How to Tackle Negative Marking
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Only attempt MCQs when confident.
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Eliminate obviously wrong choices first.
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Practice mock tests regularly to improve accuracy.
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Manage time efficiently, don’t rush.
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Use quality ca foundation book and ca foundation course materials.
Benefits of Professional Coaching
Joining ca foundation coaching can boost conceptual clarity and exam confidence. Whether attending Ca Foundation Classes in Pune or enrolling in CA Foundation Online Classes, ensure experienced guidance with extensive mock tests and study resources. Explore these at ca foundation coaching.
Conclusion
Navigating the CA Foundation exam negative marking system skillfully requires disciplined preparation, practice, and strategic answering. Optimal use of quality coaching and study materials equips aspirants to face the exam confidently.
Start your journey with Unique Academy for Commerce:
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