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CA Foundation Notes Sept 2025, All ICAI Updates Resources

Get the latest ICAI CA Foundation Notes & Study Material for Sept 2025. Download PDFs, access subject-wise resources, and prepare with ICAI official material.

The CA Foundation is the first stage of a CA course, and to crack the CA Foundation Exam at the first attempt, students must mention the correct and latest study material. Therefore, we are providing the latest chapter-wise ICAI CA Foundation study material PDF for the September 2025 effort. These study modules are ICAI-prescribed books that cover the full CA Foundation course in an easy-to-understand manner.

The purpose of CA Foundation notes is to increase knowledge on related topics and cover all major issues in the CA Foundation Syllabus. Notes are designed to assist students in developing an ideological understanding of subjects. In addition to regular study books, these CA Foundation notes provide candidates with information and updates on various subjects according to the CA Foundation course.

ICAI CA Foundation Notes Overview Sept 2025

The Institute of Chartered Accountants of India (ICAI) provides well-structured, detailed, and exam-oriented study material for all CA Foundation subjects. These notes are designed under the new scheme of education (implemented from 2024) and cover each subject mentioned in the official course.

Subjects PDF
Paper 1: Acccounting Check Here
Paper 2: Business Law Check Here
Paper 3: Quantative AptitudePart I: Business Mathematics(40)

Part II: Logical Reasoning(20)

Part III: Statistics(40)

Check Here
Paper 4: Business Economics Check Here

CA Foundation Notes By Studycaller

The CA Foundation notes of the Studycaller provide intensive coverage of important subjects, streamlining the preparation for your CA exam. Experienced faculty and CA were uploaded and shared by students; these notes simplify complex concepts and ensure perfect understanding by increasing the CA exam confidence. CA Foundation access reliable study resources curated by experts and students to achieve success!

Subjects PDF
Paper 1: Acccounting Check Here
Paper 2: Business Law Check Here
Paper 3: Quantative AptitudePart I: Business Mathematics(40)

Part II: Logical Reasoning(20)

Part III: Statistics(40)

Check Here
Paper 4: Business Economics Check Here
Click below to get CA Foundation Notes By Studycaller Users:

CA Foundation Notes (Summary Notes, Revision Charts, Handwritten Notes, etc.)


CA Foundation Syllabus According to the New Scheme for Sept 2025

The CA Foundation syllabus for Sept 2025 under the New Scheme includes updated subjects and topics by ICAI, focusing on conceptual clarity, practical application, and a more streamlined exam structure.

CA Foundation Subjects Marks
Paper 1: Acccounting 100 Marks
Paper 2: Business Law 100 Marks
Paper 3: Quantative AptitudePart I: Business Mathematics(40)

Part II: Logical Reasoning(20)

Part III: Statistics(40)

100 Marks
Paper 4: Business Economics 100 Marks

ICAI Resource of CA Foundation for Sept 2025

The ICAI provides a wide range of resources for CA Foundation Sept 2025, including study material, RTPs, MTPs, and past papers to help students prepare effectively and confidently.

Resource Types Description Official Link
Revision Test Papers Chapter-wise RTPs for Foundation Sept 2025 Revision Test Papers—Foundation
Mock Test Series MTP Series I & II for Foundation May & Sept 2025 Mock Test Papers—Foundation
Past Year Papers Previous Foundation papers (May 2025, Jan 2025, etc.) Question Papers—Foundation
MCQ Booklets Objective-type questions for Papers 3 & 4 (Quantitative & Economics) ICAI does not publish separate MCQ booklets for Sept 2025 on the official site; refer to RTPs & MTPs for MCQs
Chapter-wise Notes Simplified study material for the Foundation New Scheme Available via ICAI Foundation Study Material portal (refer to “Foundation Course” category)

CA Foundation Syllabus for Sept 2025

Paper 1 : Accounting

Module 1:

  • Theoretical Framework
  • Accounting Process
  • Preparation of Trial Balance
  • Rectification of Errors, etc.
  • Bank Reconciliation Statements
  • Inventories
  • Depreciation and Amortisation
  • Bills of Exchange and Promissory Notes
  • Preparation of Final Accounts of Sole Proprietors

Module 2:

  • Financial Statements of Not-For-Profit Organizations.
  • Accounts from Incomplete Records
  • Partnership and LLP Accounts
  • Company Accounts

Paper 2: Business Law

Module 1:

  • Theoretical Framework
  • Accounting Process
  • Preparation of Trial Balance
  • Rectification of Errors etc,
  • Bank Reconciliation Statements
  • Inventories
  • Depreciation and Amortisation
  • Bills of Exchange and Promissory Notes
  • Preparation of Final Accounts of Sole Proprietors

Module 2:

  • Financial Statements of Not-For Profit Organizations.
  • Accounts from Incomplete Records
  • Partnership and LLP Accounts
  • Company Accounts

Paper 3 – Quantitative Aptitude

Paper 3 has three parts, and each part carries distinct marks. Topics for Paper 3:

Section A: Business Mathematics

  • Ratio and Proportion, Indices and Logarithms
  • Equations
  • Linear Inequalities
  • Mathematics of Finance
  • Basic Concept of Permutations and Combinations
  • Sequence and Series – Arithmetic and Geometric Progressions
  • Sets, Relations, and Functions, Basics of Limits and Continuity Functions
  • Basic applications of Differential and Integral Calculus in Business and Economics

Section B: Logical Reasoning

  • Number series, Coding and Decoding and odd man out.
  • Direction Tests
  • Seating Arrangements
  • Blood Relations

Section C: Statistics

  • Unit – I Statistical Representation of Data
  • Unit – II Sampling
  • Measures of Central tendency and Dispersion
  • Probability
  • Theoretical Distributions
  • Correlation and Regression
  • Index Numbers

Paper 4: Business Economics

This paper has two parts for Paper 4:

  • Nature and Scope of Business Economics
  • Theory of Demand and Supply
  • Theory of Production and Cost
  • Price Determination in Different Markets
  • Determination of National Income
  • Public Finance
  • Money Market
  • International Trade
  • Indian Economy

Common Mistakes to Avoid While Using the ICAI CA Foundation Notes for Sept 2025

  • Skipping examples and illustrations (they are very exam-relevant)
  • Ignoring the RTPs and MCQ booklets
  • Depending only on coaching notes and ignoring the ICAI material
  • Not updating yourself with ICAI latest circulars and announcements

How to Use CA Foundation Notes for More Benefits

  • Follow the ICAI sequence: Study topics in the same order as mentioned in the ICAI module.
  • Solve all examples: Try each illustration and back-exercise question. These are often exam-relevant.
  • Highlight key points: Use color-coding while making notes for formulas, laws, or sections.
  • Revise regularly: ICAI material is dense. Schedule periodic revision using short notes or summary sheets.
  • Use ICAI RTPs & MTPs: Do not miss these mock papers—they prepare you for real exam patterns.

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  • Personalized Mentorship & Study Planner: Get personalized mentorship, performance tracking, and a daily study plan customized to your syllabus completion pace.

Frequently Asked Questions

When to register for the CA Foundation for 2025?

The CA Foundation Examination Registration for the September 2025 session opens on July 5, 2025, and closes on July 18, 2025. The registration window remains open with a late fee till July 21, 2025. Students can register online through the ICAI website.

How to fill the CA Foundation exam form 2025?

To fill out the CA Foundation Examination Form for May 2025, you need to visit and register on the official ICAI website, then log in and fill out the online application form. You will need to provide personal details, upload the required documents, and pay the examination fee. Finally, download and save the confirmation page for future reference.

What is the cutoff for CA 2025?

To pass the CA Foundation Examination in 2025, candidates require a minimum of 40% in each of the four subjects and a 50% total score in all subjects. It translates to a minimum of 200 marks out of 400.

Is the CA Foundation difficult?

Yes, the CA Foundation Exam is usually considered difficult, but it is not impossible to pass. This requires a strong understanding of courses, problem-solving skills, and the ability to apply concepts to real-world scenarios. While this is an entry-level examination for a chartered accountancy course, it demands significant efforts and a well-structured study plan.

How many times is the CA Foundation exam held in a year in 2025?

The CA Foundation Examination is conducted thrice a year by the Chartered Accountants (ICAI) of India. These exams typically occur in January, May/June, and September.

At what age is CA completed?

There is no specific age at which one has to fulfill the Chartered Accountancy (CA) qualification. The course can be taken at any age.

How to prepare for CA Foundation 2025?

To prepare for the CA Foundation 2025 exam effectively, focus on understanding the course, making a study plan, practicing regularly, and seeking guidance when needed. Start early, prioritize ideological clarity, and use available resources such as ICAI content and coaching classes.

How many attempts are in the CA Foundation?

The CA Foundation course allows a maximum of six attempts to clear the examination within the validity period of registration, which is three years. If a student fails to clear the CA Foundation within the time limit, they can revalidate their registration by paying nominal fees.

Will the CA Foundation syllabus change in 2025?

Yes, the CA Foundation Syllabus for May 2025 will be replaced under the new scheme launched by ICAI. While the main subjects (accounting, law, mathematics and statistics, and economics) are the same, the material within these subjects has been modified and updated.

Who is eligible for the ICAI September 2025?

To be eligible for the ICAI CA final examination in September 2025, candidates must pass both groups of CA Intermediate Examination, complete or be in the process of completing their articleship training (2.5 to 3 years), and complete the advanced ICITS courses. They also require a valid registration with the ICAI.