ICAI CA Exam Pattern 2026: Get Latest Exam Pattern & Marking Scheme of CA Foundation
ICAI CA Foundation Exam 2026 ( CA Foundation )
Exam On - 14 May '26 - 20 May '26
The Institute of Chartered Accountants of India prescribed the exam pattern for CA Foundation exam. Candidates who are preparing to appear for CA Foundation 2026 exam for upcoming session must know the ICAI CA Foundation exam pattern. The paper pattern includes types of questions, marking scheme, mode of examination, exam duration, passing marks, etc. CA Foundation exam pattern and course structure are designed for training students in performing accounting and taxation calculations as well as legal paperwork.
CA Foundation is the first level of Chartered Accountancy course by ICAI. It requires about 4-6 months to prepare CA Foundation. All three levels of the ICAI CA course have different exam patterns and difficulty levels. CA Foundation is considered to be the easiest level. However, it is not that easy to crack. A very small percentage of candidates crack it on the first attempt. In this article, you will read all about the ICAI CA Foundation exam pattern 2026.
- ICAI CA Foundation Exam Pattern Highlights
- CA Foundation Exam Pattern 2026
- ICAI CA Foundation Exam Pattern 2026: Paper wise Time Duration
- CA Foundation Marking Scheme
- FAQs on ICAI CA Exam Pattern 2026
ICAI CA Foundation Exam Pattern Highlights
The CA Foundation question papers are available in both English and Hindi for all course levels except the CA question papers of Accounting, Taxation and Advanced Accounting. The CA Foundation question papers of these three papers are available in English but can be answered in Hindi. Candidates can choose the medium of the exam in the CA Foundation exam application form.
There is no change in the CA Foundation exam pattern for 2026 exam. Check the table below for key highlights of ICAI CA exam pattern for Foundation course.
| CA Foundation Exam Features |
Details |
|---|---|
| Exam Name |
Chartered Accountancy (CA) exam |
| Exam Conducting body |
ICAI |
| Exam Levels |
CA Foundation |
| Mode of Exams |
Pen and Paper and Computer Based Mode |
| Exam Frequency |
Twice in a year
|
| Total Marks per Paper |
100 |
| Passing Marks |
40 per cent in all papers |
| Level of Difficulty |
Tough |
| Number of Attempts |
Multiple |
Also Read:
Commonly asked questions
CA exams for all the three levels are being held thrice in a year from 2025. The first phase exams are held in May and June and the second phase exams are held in September. The third phase exam is held in January. Registrations for the May-June exams is held in February-March and registrations for September exam is done in July and registration for January exam is done in October-November. Candidates can register and appear for the exam as per their preparation and articleship completion. For any phase of exam, they need to fill the form and pay exam fee through registered login ID.
The Institute of Chartered Accountants of India will conduct upcoming session of CA Foundation exam in May 2026. The exam dates have been released. The ICAI CA Foundation May 2026 exam will be conducted on 14th, 16th, 18th & 20th May 2026.
In the CA course, candidates can make any number of attempts until they clear a particular level. They will be eligible to register for the next level only after clearing the previous level. For example, a candidate needs to clear the CA Foundation level to be able to register for CA Intermediate. For appearing in CA Final exams, a candidate needs to clear both Foundation and Intermediate levels.
Since, the level of difficulty of this course is very high, a maximum percentage of students make multiple attempts. Candidates who decide to pursue CA course, need to make sure that they are well prepared to a marathon of studies, preparation and exams.
Hope this helps!!!
No, there is no paper-wise exemption in CA Foundation exam. Candidates must appear and clear all four papers in the same attempt. In case a candidate fails any of the paper/s, he or she must retake all papers again to pass this level.
CA Foundation Exam Pattern 2026
CA Foundation is the first level of Chartered Accountancy course. Candidates who take up the CA course after Class 12 have to register and pass the Foundation level to move to the Intermediate level. The CA Foundation exam has four papers. The minimum score required to qualify the CA Foundation exam is 40 per cent marks in each paper and an aggregate of 50 per cent in all four papers. Check the CA Foundation exam pattern and marking scheme of Skill Assessment below:
| ICAI CA Foundation Papers |
Level I: Comprehension & Knowledge |
Level II: Application |
|
|---|---|---|---|
| 1 |
Principles and Practice of Accounting |
5%-20% |
80%-95% |
| 2A |
Business Laws |
50%-65% |
35%-50% |
| 2B |
Business Correspondence and Reporting |
100% |
- |
| 3 |
Business Mathematics and Logical Reasoning & Statistics |
- |
100% |
| 4I |
Business Economics |
40%-50% |
50%-60% |
| 4II |
Business and Commercial Knowledge |
100% |
- |
Read More:
Commonly asked questions
If we compare CA Foundation with the other two levels of CA course, the difficulty level of CA Foundation papers is easy to moderate. But, as this is the first level of CA course, students might find the paper tough to crack.
The total pass percentage of CA Foundation exam conducted in January 2026 was only 19.23%. This means that candidates usually take more than one attempt to clear the exam.
The difficulty level of CA Intermediate exams is high. It is considered to be one of the toughest exams to crack due to the vast syllabus and multiple subjects. The pass percentage of CA Intermediate exam is low and candidates have to make multiple attempts to clear it. CA is a course, one can complete without coaching and guidance. Even though study material, test practices and other support is provided by the ICAI, it is not really possible to study by self. The topics and chapters are vast. They require guidance and practice as well as discipline and productive study hours.
There are four papers in CA Foundation exam according to new scheme. Check below for their names:
- CA Foundation Paper 1: Accounting
- CA Foundation Paper 2: Business Laws
- CA Foundation Paper 3: Quantitative Aptitude subjects
- CA Foundation Paper 4: Business Economics subjects
No, there is no sectional time limit in CA Foundation exam. Candidates have to complete their Paper 1 and Paper 2 in 3 hours and answer questions of Paper 3 and Paper 4 in two hours.
Note: There is no break between two papers.
ICAI CA Foundation Exam Pattern 2026: Paper wise Time Duration
ICAI CA Foundation paper 1 and 2 are subjective type and CA Foundation Paper 3 and 4 are objective type. Time duration is different for both. Check the table below for paper wise CA Foundation exam timings 2026:
| CA Foundation Exam 2026 | Papers | Exam Timings |
|---|---|---|
| CA Foundation | Paper 1 & 2 | 2:00 PM to 5:00 PM |
| CA Foundation | Paper 3 & 4 | 2:00 PM to 4:00 PM |
There is no sectional time limit in CA Foundation exam. There is no break either. Students have to complete the test in the given time duration. It is not mandatory to attempt all the questions. However, it is mandatory to attempt all the Papers. Candidates who will clear all papers will be eligible to apply for CA Intermediate exam.
Read More:
Commonly asked questions
To clear CA Foundation exam, a candidate must score at least 40% in each of the four papers and overall 50% in aggregate in all papers. If a candidate fails to do so, he/she will have to retake the exam.
Check below to know exam duration for all papers of CA Foundation exam:
- Paper 1 & 2 - 2:00 PM to 5:00 PM
- Paper 3 & 4 - 2:00 PM to 4:00 PM
There are two types of questions asked in CA Foundation exam. Paper 1 and Paper 2 have subjective type questions. Paper 3 and Paper 4 have objective type questions.
There is negative marking of 0.25 for every incorrect answer in Paper 3 and Paper 4 only.
ICAI released CA Foundation Jan 2026 pass percentage on March 08, 2026. Check below for pass percentage:
CA Foundation Group | Candidates appeared | Candidates passed | Pass percentage | Number of Exam Centres |
|---|---|---|---|---|
| Male | 57238 | 11523 | 20.13% | 566 |
| Female | 52456 | 9576 | 18.26% | |
| Total | 109694 | 21099 | 19.23% |
CA Foundation Marking Scheme
Given below is the marking scheme for CA Foundation exam for all papers. The marking scheme includes dedtail about how ICAI evaluates a candidate's answer sheet, marks per question, negative marking, and so on. Students who will pass the exam for all papers according to the marks calculated based on below marking scheme can apply for the next level of CA Course:
- Marks Per Question: 1 Mark
- Negative Marking in Papers 1 and 2 (Subjective Types): NO
- Negative Marking in Papers 3 and 4 (Objective Type): 0.25 for every incorrect answer
Commonly asked questions
There are four papers in CA Foundation exam. According to exam pattern, Paper 1 & 2 have subjective type questions, and Paper 3 & 4 have objective type questions. ICAI will only give 15 minutes advance reading time for Paper 1 and Paper 2.
The question paper seal for Paper 3 and 4 will be opened at 2 PM, i.e., the exam commencement time only.
No, ICAI will not send physical admit card to any candidate for CA Foundation exam. Eligible candidates will have to download and take a print out of their admit card on their own.
Candidates applying to appear for CA Foundation exam at Indian centres will have to pay INR 1500 as registration fee. The late fee to be paid for Indian centres is INR 600.
Yes, candidates will get up to 15 minutes of late entry to CA Foundation Paper 1, 2, 3, and 4. However, students are advised to reach the exam centre early to avoid getting late.
FAQs on ICAI CA Exam Pattern 2026
Check here Frequently Asked Questions (FAQs) on ICAI CA Foundation exam pattern:
Check below to find CA Foundation May 2026 exam timings for centres at different locations:
| Paper | Domestic Centres (IST) | Abu Dhabi, Dubai and Muscat (UAE Local Time) | Doha (Qatar Local Time) Bahrain, Kuwait & Riyadh | Kathmandu (Nepal Local Time) | Thimpu (Bhutan Local Time) |
|---|---|---|---|---|---|
| Paper 1 | 2.00 PM to 5.00 PM | 12.30 PM to 3.30 PM | 11.30 AM to 2.30 PM | 2.15 PM to 5.15 PM | 2.30 PM to 5.30 PM |
| Paper 2 | 2.00 PM to 5.00 PM | 12.30 PM to 3.30 PM | 11.30 AM to 2.30 PM | 2.15 PM to 5.15 PM | 2.30 PM to 5.30 PM |
| Paper 3 | 2.00 PM to 4.00 PM | 12.30 PM to 2.30 PM | 11.30 AM to 1.30 PM | 2.15 PM to 4.15 PM | 2.30 PM to 4.30 PM |
| Paper 4 | 2.00 PM to 4.00 PM | 12.30 PM to 2.30 PM | 11.30 AM to 1.30 PM | 2.15 PM to 4.15 PM | 2.30 PM to 4.30 PM |
The difficulty level of CA Final exams is the highest among all the as the course is vast and extensive. The CA Final exam includes papers such as Corporate & Economic Laws Part I: Corporate Law, Economic Laws, Strategic Cost Management and Performance Evaluation, Direct Tax Laws & International Taxation, Goods and Services Tax, Direct Tax Laws & International Taxation, etc. which are tough to crack. The pass percentage of CA Final exams is low as low as 25 per cent in a particular session and students need multiple attempts to clear this level. Even after completing the CA Foundation and CA Intermediate levels, candidates find it tough to clear the CA Final level.
The minimum eligibility criteria for pursuing CA course is class 12 pass or equivalent from a recognised institute or university. Candidates who have completed graduation can directly take admission at CA Intermediate level. Check below:
CA Foundation Eligibility Criteria
- Candidates who have passed Class 12 or equivalent examination from a recognised board are eligible.
Candidates who have:
- Registered with Board of Studies on or before 30 June of the examination year
- Changed to CA Foundation Course with Board of Studies of ICAI on or before September 7 of the examination year.
CA Intermediate Eligibility Criteria
- Candidates who have passed CA Foundation examination or equivalent examination are eligible
- Candidates who have registered for previous CA Intermediate exam as per syllabus under paragraph 2 or 2A of Schedule B or Professional Education (Course-II), Professional Competence Course and converted into Intermediate (IPC) Course/ Accounting Technician Course (ATC) are eligible
- Candidates who have completed graduation or post-graduation in any stream from a recognised institute of India are also eligible
CA Final Eligibility Criteria
- Candidates who have passed the CA Intermediate examination or Professional Education Examination – II/PCC/IPCC, are eligible to apply for the CA Final exam
- They must also have completed 3 years or 3½ years or must be due to complete, as the case may be, of article training as on the date of filling the form
- For PE-II stream student and PE-II stream students converted to IPCC – Also, they must be serving the last twelve months of articled training including excess leave, if any, and due to complete 3 years on or before October 31 of the examination year.
- For PCC stream students - The candidate must be serving the last six months of articled training including excess leave if any, and due to complete 3½ years on or before 30th April of the examination year
- For Intermediate IPCC students – The candidate must be serving the last six months of training including excess leave if any, and due to complete 3 years on or before April 30 of the examination year.
- For students converted from PE-II to PCC as well as for students converted from PE-II to PCC and then to IPCC - The candidate must be serving the last twelve months of training including excess leave if any, and due to complete 3½ years articles on or before October 31 of the examination year.
- Candidates who have taken termination are advised to re-register for the balance period of training
The time duration of ICAI CA exams varies for each paper. For some papers, the duration is three hours whereas for some papers it is two hours. The time limit of CA Foundation paper 3 and 4 is two hours and for rest of the papers across levels is three hours. There is no sectional time limit in CA exams.
There are four papers in CA Foundation exam. Check below marks and timings of CA Foundation papers:
CA Foundation Paper | Marks | Time |
|---|---|---|
Paper 1: Principles and Practice of Accounting | 100 marks | 3 hours |
Paper 2: Business Laws and Business Correspondence Reporting | Section A: Business Laws – 60 marks Section B: Business Correspondence and Reporting – 40 marks | 3 hours |
Paper 3: Quantitative Aptitude (+ Logical Reasoning and Statistics) | Part A: Business Mathematics- 40 marks Part B: Logical Reasoning – 20 marks Part C: Statistics – 40 marks | 2 hours |
Paper 4: Business Economics | Part I: Business Economics – 60 marks Part II: Business and Commercial Knowledge – 40 marks | 2 hours |
The exam pattern of every CA course is prescribed by the Institute of Chartered Accountants of India (ICAI). The agency is responsible for designing the CA courses and conducting the examinations as well as awarding the CA certification in India for professional practice. They also decide the exam mode, duration, timing, questions, marking scheme, passing marks and test process. Once the candidate completes the CA course from ICAI, they are ready to practice Chartered Accountancy professionally.
The paper-wise pattern of CA course levels is different from each other. Some papers are of 2 hours duration whereas some are of 3 hours duration.
ICAI CA Final exam is the toughest among all three CA courses due to its vast and extensive syllabus. The papers included in CA Final course are tough to crack in first attempt. The pass percentage of CA Final exams is very low - 25%. It takes 3-4 attempts by students to clear this exam.
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CA Foundation Exam
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Anything you would want to ask experts?Answered 3 weeks ago
Check below to find CA Foundation May 2026 exam timings for centres at different locations:
| Paper | Domestic Centres (IST) | Abu Dhabi, Dubai and Muscat (UAE Local Time) | Doha (Qatar Local Time) Bahrain, Kuwait & Riyadh | Kathmandu (Nepal Local Time) | Thimpu (Bhutan Local Time) |
|---|---|---|---|---|---|
| Paper 1 | 2.00 PM to 5.00 PM | 12.30 PM to 3.30 PM | 11.30 AM to 2.30 PM | 2.15 PM to 5.15 PM | 2.30 PM to 5.30 PM |
| Paper 2 | 2.00 PM to 5.00 PM | 12.30 PM to 3.30 PM | 11.30 AM to 2.30 PM | 2.15 PM to 5.15 PM | 2.30 PM to 5.30 PM |
| Paper 3 | 2.00 PM to 4.00 PM | 12.30 PM to 2.30 PM | 11.30 AM to 1.30 PM | 2.15 PM to 4.15 PM | 2.30 PM to 4.30 PM |
| Paper 4 | 2.00 PM to 4.00 PM | 12.30 PM to 2.30 PM | 11.30 AM to 1.30 PM | 2.15 PM to 4.15 PM | 2.30 PM to 4.30 PM |
N
Contributor-Level 6
Answered 3 weeks ago
Yes, candidates will get up to 15 minutes of late entry to CA Foundation Paper 1, 2, 3, and 4. However, students are advised to reach the exam centre early to avoid getting late.
R
Contributor-Level 6
Answered 3 weeks ago
No, ICAI will not send physical admit card to any candidate for CA Foundation exam. Eligible candidates will have to download and take a print out of their admit card on their own.
V
Contributor-Level 6
Answered 3 weeks ago
Candidates applying to appear for CA Foundation exam at Indian centres will have to pay INR 1500 as registration fee. The late fee to be paid for Indian centres is INR 600.
N
Contributor-Level 6
Answered 3 weeks ago
There are four papers in CA Foundation exam. According to exam pattern, Paper 1 & 2 have subjective type questions, and Paper 3 & 4 have objective type questions. ICAI will only give 15 minutes advance reading time for Paper 1 and Paper 2.
The question paper seal for Paper 3 and 4 will be opened at
N
Contributor-Level 6
Answered 3 weeks ago
The Institute of Chartered Accountants of India will conduct upcoming session of CA Foundation exam in May 2026. The exam dates have been released. The ICAI CA Foundation May 2026 exam will be conducted on 14th, 16th, 18th & 20th May 2026.
S
Contributor-Level 6
Answered 3 weeks ago
ICAI released CA Foundation Jan 2026 pass percentage on March 08, 2026. Check below for pass percentage:
CA Foundation Group | Candidates appeared | Candidates passed | Pass percentage | Number of Exam Centres |
|---|---|---|---|---|
| Male | 57238 | 11523 | 20.13% | 566 |
| Female | 52456 | 9576 | 18.26% | |
| Total | 109694 | 21099 | 19.23% |
S
Contributor-Level 6
Answered 3 weeks ago
Check below to know exam duration for all papers of CA Foundation exam:
- Paper 1 & 2 - 2:00 PM to 5:00 PM
- Paper 3 & 4 - 2:00 PM to 4:00 PM
A
Contributor-Level 6
Answered 3 weeks ago
There are two types of questions asked in CA Foundation exam. Paper 1 and Paper 2 have subjective type questions. Paper 3 and Paper 4 have objective type questions.
There is negative marking of 0.25 for every incorrect answer in Paper 3 and Paper 4 only.
Y
Contributor-Level 6
Answered 3 weeks ago
To clear CA Foundation exam, a candidate must score at least 40% in each of the four papers and overall 50% in aggregate in all papers. If a candidate fails to do so, he/she will have to retake the exam.
Y
Contributor-Level 6
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What are the CA Foundation exam timings for all locations?