ICAI CA Question Papers: Download CA Foundation, Inter and Final Question Papers & Sample Papers (PDF) Free

ICAI CA Foundation is the first level of the course. This level may be considered the easiest of all the courses. The syllabus of ICAI CA Foundation includes the following topics:

• Principles and Practice of Accounting
• Business Laws and Business
• Correspondence and Reporting
• Business Mathematics
• Logical Reasoning and Statistics
• Business Economics
• Business and Commercial Knowledge

Candidates need to clear all the papers relate to these subjects in order to move to Intermediate level. The minimum score requirement id 40 per cent in every paper.

Yes, ICAI provides comprehensive study material for CA Foundation preparation. The study material includes books, sample papers, practice test papers, mock tests, online classes and much more. Registered students can enroll at BoS to avail study material offered by the ICAI. Students must also refer to CA Foundation books and study material available in the market for preparation.

CA Foundation may be the easiest of all CA level but it's difficulty level is high on its own. So, one should at least spend 6-8 months in preparing for the exam. Coverage of CA Foundation syllabus needs a lot of time post which students need to practice a lot of sample questions and mock tests. Students must dedicate minimum 8 hours daily to study for CA Foundation.

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.

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One can register for CA Foundation after Class 10 but can pursue the course only after completing Class 12. Until then, ICAI registration will remain provisional, as the minimum eligibility criteria for CA Foundation is Class 12 pass. The advantage of registering for the course after class 10 though is that you can start preparing for it along with your studies. If you choose commerce stream in class 11 and 12, it will be even easier for you to prepare for CA Foundation.

Candidates need to score 40 per cent in each paper of every group/course level and 50 per cent in aggregate in all the papers of a group/course level. This minimum mark criterion is applicable to all three courses - CA Foundation, CA Intermediate and CA Final. Candidates cannot move to the next level of the Chartered Accountancy course until they clear the previous level. A very few percentage of candidates get a high score as the scores of All India toppers are usually below 75%. Candidates can take any number of attempts to clear a course level. The process includes practical training as well.

The time duration of CA exams varies for each paper. Some CA exam papers are of two hours duration whereas some are of three hours duration. The ICAI CA exams are conducted from 2:00 pm to 4:00 pm and 2:00 pm to 5:00 pm. The exam timings of every paper will be mentioned in the date sheet and the CA admit card of each candidate. Given below is the table indicating CA Foundation, Intermediate and Final exam timings:

PCC or IPC is the first stage of the Chartered Accountancy course curriculum wherein only working knowledge of core and allied subjects is covered.

The objective of the PCC course is to lay a strong foundation for Chartered Accountants in the preparation and presentation of financial statements. In PCC, candidates also learn the computerized accounting system. The course curriculum includes the following subjects:

• Advanced Accounting (100 Marks)
• Auditing and Assurance (100 Marks)
• Law, Ethics, and Communication (100 Marks) 
• Cost Accounting and Financial Management (100 Marks)
• Taxation (100 Marks)
• Information Technology and Strategic Management (100 Marks)

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. 

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.