The ICAI’s new scheme for CA exams in September 2025 is here, and with it comes a fresh set of challenges and opportunities. Whether you’re beginning your journey with Foundation, tackling the crucial Intermediate level, or striving for the final victory, a strategic study plan is your most powerful asset. The secret to an effective plan? It’s mastering the CA chapter-wise weightage.
While the ICAI doesn’t publish a precise blueprint of marks for every chapter in each exam, we can’t afford to study blindly. This detailed guide uses reliable trends and patterns from expert sources like CA Exams to give you the strategic insights you need. Think of this as your roadmap, helping you allocate your time, energy, and focus exactly where it matters most.
Why is Chapter-Wise Weightage So Crucial for Your Study Plan?
Many students make the mistake of giving equal attention to all chapters, regardless of their importance. This can lead to exhaustion and poor scores in high-yield areas. Understanding weightage helps you:
- Prioritize High-Scoring Chapters: By identifying topics that consistently carry more marks, you can apply the 80/20 rule—focusing 80% of your effort on the 20% of the syllabus that yields the most marks.
- Optimize Your Time: With a clear picture of what’s important, you can dedicate more time to complex, high-weightage topics and less to those with minimal marks, preventing a last-minute scramble.
- Enhance Revision Strategy: A weightage-based approach allows you to structure your revision, ensuring you thoroughly revisit the most crucial topics multiple times, while still covering the entire syllabus.
CA Foundation Chapter-Wise Weightage (Sept 2025)
The CA Foundation exam is your gateway, and a strong start is essential. Here’s a detailed breakdown of what to expect in the September 2025 exams.
Important Details of CA Foundation Exam
| ICAI CA Foundation Exam 2025 Overview | |
|---|---|
| Particulars | Details |
| Organization | Institute Of Chartered Accountants of India (ICAI) |
| Exam Name | CA Foundation |
| Level of Exam | National Level |
| Frequency | Thrice a Year (January, May/June, September) |
| Mode of Registration | Online |
| Mode of Exam | Online |
| Number of Papers | 4 |
| Duration | 3 hours (Paper 1 & 2) 2 hours (Paper 3 & 4) |
| Total Marks | 400 (100 per paper) |
| Types of Questions | Subjective & Objective |
| Medium | Hindi or English |
| Negative Marking | Only for Paper 3 & 4 (–0.25 marks per wrong answer) |
| Eligibility | Class 12 Passed or Appearing in Current Year |
| Exemptions | Graduates, Postgraduates, or Equivalent Qualification |
| Difficulty level | Moderate |
| Official Website | icai.org |
Paper 1 – Principles & Practice of Accounting
The focus here is on both theoretical knowledge and practical application. Final Accounts are the heart of this paper, often covering multiple question types and requiring a solid understanding of all previous concepts.
- Theoretical Framework: 5–10%
- Accounting Process, Reconciliation, Inventories & Depreciation: These are foundational and collectively make up ~25–30%. Master them, as they form the building blocks for more advanced topics.
- Special Transactions: 15–20%. Expect questions on Consignment, Joint Ventures, etc.
- Final Accounts (Proprietor/Partnerships/NPOs): A high-scoring and critical area, making up a significant 30–40%.
- Intro to Company Accounts: 10–15%. This chapter introduces key concepts you’ll need for later levels.
Paper 2 – Business Laws & Business Correspondence & Reporting
This paper tests a mix of legal knowledge and communication skills.
- Section A – Business Laws (60 marks):
- Indian Contract Act: As the foundation for all other business laws, it’s a high-weightage topic at 15–20%.
- Sale of Goods Act & Partnership Act: These two acts are equally important, each carrying 12–15%.
- LLP Act: A smaller but essential topic, at 3–5%.
- Companies Act: A crucial new addition with a weight of 10–12%.
- Section B – Business Correspondence & Reporting (40 marks):
- Formal Writing Skills: This is the most rewarding part, with a weight of 14–16%. Practice précis writing, articles, letters, and reports to secure easy marks.
- Sentence Types & Vocabulary, Comprehension & Note-Making: These skill-based topics each carry 8–12%.
Paper 3 – Business Mathematics, Logical Reasoning & Statistics
This objective paper requires both speed and conceptual clarity.
- Part A – Business Mathematics (40 marks):
- Time Value of Money: This is a powerhouse chapter and a must-do, carrying a heavy 12–16%.
- Permutations, Series, Calculus terms: This group has a broad weight of 12–20%.
- Part B – Logical Reasoning (20 marks):
- This is your scoring section. Number Series, Coding/Decoding, Seating, Direction together make up a massive 60–70% of this part. Practice these to build speed and accuracy.
- Part C – Statistics (40 marks):
- Data Representation & Central Tendency: This foundational chapter is key to success in Statistics, accounting for 45–50% of the marks.
Paper 4 – Business Economics & Business & Commercial Knowledge
A blend of theory and general awareness.
- Section A – Business Economics (60 marks):
- Demand & Supply, Cost theories: These core concepts are the bedrock of the paper, making up a substantial 20–24%.
- Market structures & pricing: An important topic with 15–18%.
- Section B – Business & Commercial Knowledge (40 marks):
- This section tests your general business awareness. Topics like business entities, organizations, and terminologies each carry around 6–8%. Stay updated to score well here.
CA Foundation Concept Capsule Economics
CA Intermediate Chapter-Wise Weightage (Sept 2025)
The Intermediate level requires a deeper, more analytical approach. Here’s a detailed look at the weightage distribution for September 2025.
| CA Intermediate Subjects-wise Topics Sept 2025 | ||
|---|---|---|
| S. No | Paper Name | Marks |
| 1 | Advanced Accounting | 100 Marks |
| 2 | Corporate And Other Laws Part I: Company Law And Limited Liability Partnership Law Part II: Other Laws |
100 Marks Part I: 70 Marks Part II: 30 Marks |
| 3 | Taxation Section A: Income Tax Law Section B: Goods and Services Tax |
100 Marks Section A: 50 Marks Section B: 50 Marks |
| 4 | Cost and Management Accounting | 100 Marks |
| 5 | Auditing and Ethics | 100 Marks |
| 6 | Financial Management And Strategic Management Section A: Financial Management Section B: Strategic Management |
100 Marks Section A: 50 Marks Section B: 50 Marks |
-
- Paper I – Advanced Accounting: Accounting Standards (AS) are the heartbeat of this paper, with their application sections alone making up ~55–65%. Topics like Group Accounts, Amalgamation, and Branch Accounts are also critical to securing a high score.
- Paper II – Corporate & Other Laws: The bulk of your effort should go into Company & LLP Law, which accounts for ~70% of the paper. Focus on understanding the provisions, case laws, and the application of key sections. The Other Laws section comprises the remaining ~30%.
Understanding the critical sections and schedules within the Companies Act is paramount.
Boost Your Prep: Practice your understanding with this embedded video:
- Paper III – Taxation: This is a high-scoring paper if prepared strategically. The split between Income Tax (~30–35%) and GST (~50–80%) means a deep focus on GST is non-negotiable. Master the basics of Income Tax and then dedicate significant time to GST provisions, valuations, and exemptions to maximize your score.
- Paper IV – Cost & Management Accounting: Focus on the practical application of concepts. Cost ascertainment & methods are key, making up ~35–40%. Cost control & analysis topics like variance analysis and budgeting are also crucial, with a weightage of ~25–30%.
- Paper V – Auditing & Ethics: Your knowledge of Standards on Auditing (SAs) is paramount, as they carry a weight of ~30–35%. Professional Ethics and Company Audit are also high-scoring areas, with questions often based on case studies.
- Paper VI – FM & SM: This paper is a strategic combination. Financial Management topics like capital budgeting, cost of capital, and ratio analysis are high-weight at ~45–50%. Strategic Management topics are more evenly distributed, with each chapter carrying ~15–25%.
CA Final Chapter-Wise Weightage (Sept 2025)
The Final level is a test of comprehensive, integrated knowledge. While the weightage is often based on skill-level distribution, we can identify key areas of focus.
| CA Final Chapter Wise Weightage 2025 | |
|---|---|
| Subject | Marks / Type |
| Financial Reporting | 100 Marks |
| Strategic Financial Management | 100 Marks |
| Advanced Audit and Professional Ethics | 70 Marks (Subjective) |
| Corporate and Economic Law | 70 Marks (Subjective) |
| Strategic Cost Management and Performance Evaluation | 100 Marks |
| Direct Tax and International Taxation | Subjective + Objective |
| Indirect Tax Laws | Subjective + Objective |
Group I:
- Paper 1 (Financial Reporting): The paper heavily focuses on the application of Ind AS, consolidation of financial statements, and complex financial instruments. Mastery of these concepts is essential.
- Paper 2 (Strategic F.M.): Key topics include portfolio management, security analysis, risk management, and valuation. The paper tests your ability to apply these concepts in real-world scenarios.
- Paper 3 (Advanced Auditing): A deep dive into Standards on Auditing, professional ethics, and the audit of different entities (e.g., banks, public sector).
Group II:
- Paper 4 (Direct Tax & IT): This paper is a blend of Direct Tax laws and International Taxation. The weightage is often split to test your knowledge of both domestic and international tax regulations.
- Paper 5 (Indirect Tax — GST & Customs): The majority of the paper focuses on GST, including provisions, valuation, and input tax credit, with a smaller portion dedicated to Customs laws.
- Paper 6 (Integrated Case Study): This is a new and unique paper. It consists of 40% MCQs and the rest as descriptive case studies, demanding you to integrate knowledge across subjects and apply it to a practical scenario.
Final Words Understanding the CA chapter-wise weightage for September 2025 is more than just a list of numbers; it’s a strategic tool to make your preparation smarter, not just harder. Use this guide to structure your study plan, revise effectively, and walk into your exams with confidence.
