CA Foundation Business Laws Exam Analysis | CA Intermediate ICAI Exam Review Trends

CA Foundation Business Laws Exam Analysis | CA Intermediate ICAI Exam Review Trends

The blog emphasises the importance of working hard and the dedication required of students for success. In this article, the importance of revision, preparation, and core legal concepts for the CA Foundation Business Law exam is highlighted.  Students were informed that the exam was neither very difficult nor easy, and those who had prepared the entire syllabus and revised thoroughly would be able to attempt the paper very well. 

There are important topics, such as the Indian Contract Act, Small Companies, Partnership Law, Sale of Goods Act, Negotiable Instruments, and others, that are briefly analysed in particular sections and types of questions. The respective faculty also provides personal support to students, interacts with them through the comments section in real-time, motivates them, and appreciates their efforts.

The analysis for CA Foundation Business Laws provides students with a supportive approach that encourages them to continue their journey of becoming a Chartered Accountant with passion.

CA Foundation Business Laws Analysis 2025 

It is essential to adhere to the previous exams ICAI examination structure and syllabus. Students may be aware of the key exam questions and degree of difficulty. Unnecessary subjects are automatically eliminated when students establish their study preferences.

Business Laws

Difficulty Level 

Business Laws 2025 Analysis 

Easy to Moderate 

With consistent effort and proper preparation based on the provided analysis, students might imagine results at the exemption level.

Business Laws May 2025 Exam Analysis 

The CA Foundation business laws paper format, key subjects, degree of difficulty, and student success are all highlighted in the analysis. Important details on the most recent CA Foundation business laws, as well as which subjects require greater attention, are included in the table.

Topic 

Number of questions

Difficulty level

Point emphasis areas 

Indian Contract Act 

Q1

Moderate 

Agency, Implied authority, Discharge of contract duties, Case studies

Partnership Law 

Q4

Moderate 

Outgoing partner rights, Discharge of duties, Case-based questions

Sales of Goods Act 

Q5

Easy 

Core provisions, Practical application-based questions

Negotiable Instruments Act 

Q6

Moderate 

Key provisions, Definitions, Case-based MCQs

Small Companies & LLP

Q3

Moderate 

Features of LLP, Charitable nature, Doctrine of Indoor Management

Company Law

Q2

Easy 

Section 8 company dividend rules, Small Company features

Surprise/Unusual Topic

Q7

Moderate 

May include minor provisions or twisted conceptual questions from any Act (Contract/LLP/NIA)

Objective and descriptive questions make up the structured format of the May 2025 CA Foundation business laws test. It is simple to evaluate the recent questions and exam level from the chart above.

CA Foundation Business Laws ABC Analysis 2024 (Previous Year)

The ABC analysis of the 2024 CA Foundation business laws provides a comparison with previous tests, highlighting the main areas of attention for students and creating scoring opportunities.

Category

Topics

Importance & Remarks

A (High Weightage)

Indian Contract Act, 1872

Frequently asked in exams with multiple questions and case studies.

Sale of Goods Act, 1930

Focus on essentials: offer, acceptance, breach, conditions and warranties, and MOA/AOA.

Companies Act, 2013 (Basics)

 

B (Moderate Weightage)

Indian Partnership Act, 1932

At least one conceptual or theoretical question is seen in every exam.

Limited Liability Partnership (LLP) Act, 2008

Critical areas: types of partners, dissolution, and LLP structure.

C (Low Weightage)

 

 

 

The Indian Contract Act – Special Contracts (e.g., Contract of Indemnity, Guarantee, Bailment)

Less frequently tested as standalone questions.

 

Occasionally appear as small theory or objective questions. Still crucial for conceptual clarity.

 

To better comprehend key topics in the May 2025 exam, review the detailed topic-by-topic analysis of the CA Foundation business laws exam provided below.

Detailed May 2025 Exam Analysis for CA Foundation Business Law 

Here is the breakdown of the CA Foundation Business Laws exam analysis, including an understanding of the exam structure and each section.

Indian Contract Act, 1872

Weightage – approximately 30-35 marks

Key topic covered- 

  • Essentials of a valid contract
  • Offer and acceptance
  • Consideration
  • Capacity to contract
  • Free consent
  • Performance and discharge of contracts
  • Breach of contract and remedies

Analysis - In this section, fundamental concepts are tested through theoretical questions and practical case study questions. It focused on the core principles governing contracts.

The Sales of Goods Act, 1930

Weightage- 20-25 marks 

Key topics covered-

  • Formation of the contract of sale
  • Conditions and warranties
  • Transfer of ownership
  • Performance of the contract
  • Rights of an unpaid seller

Analysis- Focused on differentiating between conditions and warranties, rights and duties of buyers and sellers. The implementation of these concepts was evaluated using real-world settings.

The Indian Partnership Act, 1932

Weightage- 15-20 marks

Key topics covered

  • Nature and formation of partnership
  • Rights and duties of partners
  • Registration and dissolution of firms

Analysis- The legal implications of partnership agreements, the authority of partners, and procedures for dissolution questions are included.

The Limited Liability Partnership Act, 2008

Weightage- 10-15 marks

Key topics covered-

  • Nature and features of LLP
  • Incorporation and partners
  • Differences between LLP and traditional partnerships

Analysis- Focused on structural and operational aspects of LLP, highlighting the distinctions from other forms of business organisations.

The Companies Act, 2013 

Weightage- 10-15 marks

Key topics covered 

  • Types of companies
  • Incorporation process
  • Memorandum and Articles of Association
  • Doctrine of Indoor Management

Analysis- Focused on foundational knowledge of company law, including the legal documents necessary for company formation and the principle protecting third parties dealing with companies.

CA Foundation Business Laws- Expected Highest Marks 

  1. Expected highest marks range- 50-55 of 60.
  2. Students who revised the whole syllabus and attended warm-up classes performed better.
  3. High scorers demonstrated intense conceptual clarity, practical case law application, and avoided rote learning.
  4. The business law paper was neither very difficult nor very easy - appropriate for well-prepared students.

Read Also:

https://www.catestseries.org/blogs/good-score-in-ca-foundation-law-paper.php

https://www.catestseries.org/blogs/ca-foundation-important-questions-for-icai-exams.php

https://www.catestseries.org/blogs/how-to-plan-ca-final-inter-foundation-studies-for-november-2020-icai-exams.php

https://www.catestseries.org/blogs/ca-foundation-exam-pattern-2022-weightage-marking-scheme.php

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