CA Foundation Previous Year Papers with Solutions PDF (2021–2026): Subject-Wise ICAI Downloads
Preparing for the CA Foundation examination involves more than completing the syllabus and revising notes. Students also need to understand how questions are framed, how concepts are tested, and how to manage their time during the examination. This is why CA Foundation previous year papers with solutions are an important resource for students preparing for their first CA examination.
Practising previous year question papers allows you to test your understanding instead of relying entirely on reading and memorisation. You can identify weak topics, improve accuracy, and become familiar with the examination format. Comparing your answers with ICAI’s suggested answers also helps you understand where your method or reasoning needs improvement.
The Institute of Chartered Accountants of India (ICAI) publishes official question papers, suggested answers, and MCQ booklets with answer keys. Students should start with these official resources and confirm that the papers they practise match the syllabus applicable to their examination attempt.
Download CA Foundation Previous Year Papers with Solutions PDF (2021–2026)
Use the official ICAI resources below to find available question papers and solutions from the last six calendar years.
| Year | Question Papers | Suggested Answers / Solutions |
| 2026 | Foundation Question Papers | January 2026 · May 2026 |
| 2025 | Foundation Question Papers | Suggested Answers Archive |
| 2024 | Foundation Question Papers | Suggested Answers Archive |
| 2023 | ICAI Question Paper Archive | Older Suggested Answers |
| 2022 | ICAI Question Paper Archive | Older Suggested Answers |
| 2021 | ICAI Question Paper Archive | Older Suggested Answers |
These links open official ICAI archive pages rather than direct PDF files for every year and subject. Select the examination session and required paper to access the available resources.
Important: The CA Foundation syllabus and examination scheme have changed over time. Older papers from 2021–2023 may contain topics or formats that do not match the current syllabus. Use them for additional practice only after checking their relevance.
CA Foundation Previous Year Papers: Subject-Wise PDF Downloads
The current CA Foundation course includes four papers. Each subject requires a different preparation strategy, so students should practise them separately as well as through complete examination papers.
1. CA Foundation Accounting Previous Year Papers with Solutions
Accounting requires consistent numerical practice and a clear understanding of accounting principles. Reading solved examples can help you learn a method, but solving questions independently is necessary to check whether you can apply that method correctly.
Official ICAI download links:
- Question Papers: Download Accounting Papers
- Suggested Answers: Download Accounting Solutions
- January 2026 Solutions: Open ICAI Suggested Answers
- May 2026 Solutions: Open ICAI Suggested Answers
- September 2025 Solutions: Open ICAI Suggested Answers
- May 2025 Solutions: Open ICAI Suggested Answers
- January 2025 Solutions: Open ICAI Suggested Answers
Open the relevant session and select Paper 1: Accounting.
While practising, focus on accounting concepts, journal entries, adjustments, financial statements, calculations, and other topics in your applicable syllabus. After solving a question, compare your working notes and method with the suggested answer.
If you repeatedly make mistakes in a particular type of adjustment, do not simply memorise its solution. Revise the concept and practise similar questions until you can solve them independently.
2. CA Foundation Business Laws Previous Year Papers with Solutions
Business Laws requires students to understand legal provisions and apply them to the facts presented in a question. Memorising definitions alone may not be sufficient when a question asks you to analyse a particular situation.
Official ICAI download links:
- Question Papers: Download Business Laws Papers
- Suggested Answers: Download Business Laws Solutions
- January 2026 Solutions: Open ICAI Suggested Answers
- May 2026 Solutions: Open ICAI Suggested Answers
- September 2025 Solutions: Open ICAI Suggested Answers
- May 2025 Solutions: Open ICAI Suggested Answers
- January 2025 Solutions: Open ICAI Suggested Answers
Select Paper 2: Business Laws from the appropriate examination session.
When checking your answers, focus on whether you identified the relevant legal provision, connected it with the facts, and reached a clear conclusion. Reviewing ICAI’s suggested answers can help you understand how legal reasoning is presented in an examination answer.
3. CA Foundation Quantitative Aptitude Previous Year Papers with Solutions
Quantitative Aptitude covers Business Mathematics, Logical Reasoning, and Statistics. Regular practice is essential because you need to select the correct method, calculate accurately, and manage your time.
Official ICAI download links:
- Question Paper Archive: Open ICAI Question Papers
- Suggested Answers: Open Foundation Suggested Answers
- January 2026 MCQ Paper and Answer Key: Open ICAI MCQ Resources
- May 2026 MCQ Paper and Answer Key: Open ICAI MCQ Resources
- September 2025 MCQ Paper and Answer Key: Open ICAI MCQ Resources
- May 2025 MCQ Paper and Answer Key: Open ICAI MCQ Resources
Choose Foundation Paper 3: Quantitative Aptitude from the relevant MCQ booklet.
Practise mathematical problems, logical reasoning questions, and statistics calculations. Keep a formula notebook and record recurring errors. When reviewing an answer key, check that it corresponds to the correct examination session and question booklet.
4. CA Foundation Business Economics Previous Year Papers with Solutions
Business Economics tests your understanding of economic concepts and your ability to apply them to objective questions. Previous year questions can help you identify concepts that need further revision.
Official ICAI download links:
- Question Paper Archive: Open ICAI Question Papers
- Suggested Answers: Open Foundation Suggested Answers
- January 2026 MCQ Paper and Answer Key: Open ICAI MCQ Resources
- May 2026 MCQ Paper and Answer Key: Open ICAI MCQ Resources
- September 2025 MCQ Paper and Answer Key: Open ICAI MCQ Resources
- May 2025 MCQ Paper and Answer Key: Open ICAI MCQ Resources
Select Foundation Paper 4: Business Economics in the relevant MCQ booklet.
After answering each question, check why the correct option fits the concept and why the other options do not. This helps you build conceptual understanding instead of relying on memorisation.
How to Download CA Foundation Previous Year Papers from ICAI
Follow these steps to find the official resources:
- Visit the ICAI Foundation Question Papers page.
- Select an available examination session.
- Choose Paper 1: Accounting or Paper 2: Business Laws.
- Open the relevant PDF or download link.
- Visit the ICAI Suggested Answers page and choose the matching session.
- For Papers 3 and 4, open the relevant ICAI MCQ Questions and Keys page.
For older examination sessions, use the ICAI question paper archive and the older suggested-answer archive. Resource availability may differ by year, session, and syllabus.
Previous Year Papers vs Suggested Answers vs Mock Test Papers
| Resource | Purpose | Best Way to Use It |
| Previous year question papers | Practise questions from earlier examinations | Attempt independently |
| Suggested answers | Review answer guidance | Compare methods and reasoning |
| MCQ answer keys | Check objective-question responses | Match the correct session and booklet |
| Mock Test Papers | Practise examination-style questions | Attempt under timed conditions |
| ICAI Study Material | Learn and revise concepts | Use throughout preparation |
Students can also explore the ICAI Board of Studies portal for additional academic resources.
These resources work best together. Study material builds your understanding, previous year papers help you apply concepts, and mock tests help you assess your preparation under time constraints.
How to Use CA Foundation Previous Year Papers Effectively
Step 1: Complete the Relevant Chapters
Study the applicable chapters before attempting a complete paper. If you are still learning the syllabus, start with topic-wise questions.
Step 2: Attempt Questions Independently
Solve the paper without opening the suggested answers. Use a timer and follow the examination instructions applicable to your attempt.
Step 3: Evaluate Your Answers
Compare your work with the corresponding suggested answers or answer keys. Check your method, calculations, reasoning, and presentation rather than looking only at the final result.
Step 4: Maintain an Error Notebook
Record the mistakes you make and the actions needed to correct them.
| Subject | Example Mistake | Improvement Action |
| Accounting | Incorrect adjustment | Practise similar numerical questions |
| Business Laws | Incomplete legal reasoning | Revise provisions and practise applications |
| Quantitative Aptitude | Calculation error | Practise timed questions |
| Business Economics | Confusion between concepts | Revise definitions and related concepts |
Step 5: Reattempt Incorrect Questions
After revising a weak topic, solve the incorrect questions again without looking at the answers. This helps you check whether you have understood the concept.
Step 6: Practise Complete Papers
Once you have covered the syllabus, attempt complete papers under timed conditions. Review your performance and use the results to plan your next revision session.
Common Mistakes to Avoid
Memorising answers: Understand concepts and methods rather than learning old answers word for word.
Ignoring syllabus changes: Older papers may contain topics or formats that do not apply to your current attempt.
Checking solutions too early: Attempt questions independently before reviewing the answers.
Skipping error analysis: Identify why an answer is incorrect and how to avoid the same mistake.
Ignoring weaker subjects: Use your practice results to decide where additional revision is needed.
How CA Mentoring Program Can Support Your Preparation
Along with ICAI study material and previous year papers, some students may need additional guidance to organise their preparation and maintain a consistent study routine.
CA Mentoring Program is a resource students can explore for support during their CA preparation journey.
Before choosing any additional learning support, consider your learning needs, the guidance available, and whether it fits your schedule. Use additional support alongside ICAI’s official syllabus, question papers, and suggested answers rather than as a replacement for them.
A balanced preparation routine includes learning concepts, practising questions independently, and reviewing mistakes. Keeping these three steps consistent can make your preparation more organised.
Final Checklist Before the CA Foundation Examination
Before your examination, make sure you have:
- Completed the applicable ICAI syllabus.
- Practised relevant question papers for all four subjects.
- Collected the corresponding suggested answers and MCQ answer keys.
- Attempted full-length papers under timed conditions.
- Recorded and reviewed common mistakes.
- Reattempted incorrect questions.
- Revised formulas, legal provisions, and important concepts.
- Checked the latest ICAI examination instructions.
Previous year papers are valuable preparation resources, but they cannot predict the exact questions in your next examination. Start with a recent paper, evaluate your performance honestly, and use the results to guide your revision.
Consistent practice and a clear understanding of the applicable syllabus are more valuable than simply collecting a large number of PDFs.
