CA September Foundation 2025: Exam Dates OUT (Jan 2026), Registration, Syllabus & Mock Test

ICAI CA Foundation COURSE is the first level of Chartered Accountancy Training programme in India. Conducted and regulated by the Institute of Chartered Accountants of India (ICAI), this Chartered Accountant exam is the first level of the professional course imparting knowledge and training in all he aspects of accounting and taxation relevant for guiding a business organisation to run smoothly within the legal framework.

As per the University Grants Commission (UGC), CA qualification is treated equivalent to a postgraduate degree. The CA exam is conducted at three different levels as per the CA courses. For being certified as a Chartered Accountant, candidates have to clear all the course levels. Given below are the CA courses in order of first to third:

• CA Foundation course examination (4 papers) 

• CA Intermediate examination (6 papers - Group 1 and Group 2)

• CA Final examination (6 papers -Group 1 and Group 2)

Latest updates:

• ICAI CA Foundation exam dates September 2025 announced
• ICAI CA Foundation: Live Virtual classes for September exam from June 2 

ICAI CA is a professional course which allows candidates to take up Chartered Accountancy as a profession. If one has to practice Chartered Accountancy in India, they neeed to clear the Chartered Accountant exam which includes three levels. CA Foundation is the first level of the course. Given below is the table indicating key highlights of the ICAI CA examination for Foundation course:

ICAI CA process

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ICAI CA Toppers May 2025- Final, Inter and Foundation

ICAI CA Foundation 2025 Important Dates

The minimum eligibility criteria to pursue Chartered Accountancy in India is Class 12 pass. Students can register for Chartered Accountant Foundation course after Class 12. The preferable stream of education in Class 12 is Commerce as students would already have a decent exposure to economy, taxation and accounting topics. Candidates who plan to pursue CA after graduation can directly register for CA Intermediate level and pursue the course onwards. Check below CA Foundation eligibility criteria:

CA Foundation Eligibility Criteria

• Candidates who have completed Class 12 or equivalent examination from the Central or State Board of Education.
•  Candidates who have:
  • Registered with ICAI Board of Studies on or before 30 June of the ICAI CA Foundation examination year.
  • Changed to Chartered Accountant Foundation Course with Board of Studies of ICAI on or before September 7 of the examination year.

Also Read:

ICAI CA eligibility criteria 2025

How to become a CA in India?

Chartered Accountant exam process for Foundation includes online registration, study duration, training, registration for exam, admit card download and appearing for the exam. Once the candidate clears Foundation level, they move to CA Intermediate or CA Inter level. Given below is the brief overview of CA Foundation exam process.

Step 1: Apply for CA Foundation course

Candidates have to register for the CA Foundation course with the ICAI and after completing the study duration, they have to fill the exam form. Those who have registered previously can use existing login to fill the CA Foundation exam form. CA Foundation exam is now conducted in three phases - January, May and September. Students have to fill the CA exam form of a particular phase only if they are eligible for it. One can attempt the CA Foundation course multiple times as there is no cap on number of attempts. Usually it takes 2-3 attempts to clear CA Foundation level. 

Also Read: 

• ICAI CA Foundation 2025 application form
• ICAI CA Foundation 2025 test centres and cities

Step 2: Download ICAI CA Foundation Admit Card

The CA Foundation admit card is released online about fifteen days before the exam schedule at eservices website of the ICAI. To download the hall ticket, candidates have to login to their account at eservices website. They are required to carry the CA Foundation admit card on all 4 exam days in an A4 size paper. 

Also Read: ICAI CA Foundation admit card 2025

Step 3: Appear for CA Foundation exams

CA Foundation exam is conducted at designated examination centres on scheduled dates. The CA examination centres are alloted to students as per the test cities mentioned in the CA Foundation application form. Candidates have to pass in all the papers of CA Foundation exam to clear the level. Minimum passing marks is 40 percent per paper and 50 percent overall. Students will be eligible for the next course level only after they have cleared CA Foundation.

Also Read:

• ICAI CA Foundation syllabus 2025
• ICAI CA Foundation exam pattern 2025

Step 4: Download CA Foundation result and register for CA Intermediate

The CA examination result for Foundation is released about a month after the exam. The CA Foundation result is released online at the ICAI exam website. Candidates clearing CA Foundation course are eligible to register for CA Intermediate course. Those who do not clear the CA examination, have to re-register and appear for the exam in the next phase as per the eligibility.

Also Read: ICAI CA Foundation result 2025

ICAI CA Foundation Exam Fees

The CA Foundation exam fee can be paid at the time of application online by using VISA or MASTER or MAESTRO Credit / Debit Card / Rupay Card / Net Banking / Bhim UPI. There is late fee of INR 600, for exam form submission. The late fee window is open for 3-4 days only. 

Check Here Frequently Asked Questions (FAQs) related to Chartered Accountancy or ICAI CA Foundation: