CPT vs CA Foundation: How are the two different?
ICAI CA Foundation Exam 2026 ( CA Foundation )
Exam On - 18 Jan '26
CA Foundation course is the revised version of CA CPT course - the entry-level examination for CA certification. Candidates pursuing CA course now have to clear the CA Foundation level only and not CPT to move to CA Intermediate level. Let's understand the similarities and differences between CA CPT and CA Foundation.
There is no difference between CA Foundation and CA CPT. The Chartered Accountancy (CA) Foundation course is a revised and refined version of the Common Proficiency Test (CPT). CA CPT course was the entry-level examination for CA till 2019. It was then replaced by the CA Foundation examination. The CA Foundation course is to test the proficiency of entry-level CA aspirants, conducted thrice in a year - May, September and January. It is only after clearing the CA Foundation course duration and CA Foundation exams that one can move to the next level of Chartered Accountancy course regulated by the ICAI.
The content of the CA Foundation syllabus is vast in comparison with the CPT syllabus, and offers brighter scope for the aspirants. The changes in the CA Foundation exam pattern and syllabus have been implemented keeping in mind the current economic scenario. The key driving force behind introducing CA Foundation was to enable students to stay abreast with the changing trends in financial modalities.
Difference between CA Foundation and CA CPT
The Chartered Accountancy course offers exciting career opportunities for the aspirants who have completed the course certification. CAs are in constant demand in the country and abroad for trained experts in taxation and accounting to stay on course with the rapidly changing financial environment. Thus, there is a compulsion to revise the CA course structure on par with the changing demands of the financial industry. Last year, the ICAI revised CA Intermediate and CA Final syllabi as well.
As shared earlier, the CA Foundation course and the CPT course are the two versions of the entry-level examination for CA certification. Let us explore their similarities and differences here:
CA CPT vs CA Foundation Pattern
The CA CPT exam follows an objective question paper pattern whereas the CA Foundation question paper has subjective type questions The ICAI President in his report had stated that by introducing a subjective question pattern in the CA Foundation examination, it becomes easy to filter the most eligible candidates in the first level itself. For, the examination has no scope for guesswork and such vulnerabilities are ruled out by replacing the CA Foundation course in the place of the CPT.
The CA CPT exam as an entry-level test for CA course was generally a test of four important subjects. The test was divided into two sessions of two hours’ duration. The CA CPT question paper had objective type questions and there is negative marking for wrong answers.
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CA CPT vs CA Foundation: Eligibility Criteria
For both the examinations, the minimum eligibility criteria for registrations in Class 12th board examination from any recognized board. The candidate should have either appeared or passed in Class 12 examination or its equivalent. Students who are currently pursuing Class 12 can also register for CA Foundation and appear for the exam in the phase they are eligible for. The CA Foundation exam is conducted thrice in a year - May, September and January; students have to register four months before the date of the commencement of the examination. It is mandatory to undergo a thorough study period of four months before the exam. If a candidate wants to appear for January 2026 exams, he has to register himself on or before September 30, 2025.
Also Read: ICAI CA eligibility criteria
CA CPT vs CA Foundation Syllabus
The CA Foundation syllabus revolves around four major subjects namely, Business law and Business correspondence, Principles, and practices of accounting, Business mathematics and logical reasoning along with statistics, Business economics, and Commercial knowledge. Subjective questions will be asked from principles of accounting and Business law whereas objective questions will be asked from the other two topics.
The syllabus for the CA CPT examinations included Accounting, Mercantile Laws, Quantitative Aptitude and General Economics. It had objective type questions with the penalty for wrong answers. The CPT question paper was for 200 marks whereas the Foundation Paper is for 400 marks. The minimum pass percentage CA CPT was 50 percent and for CA Foundation it is 40 per cent marks in each paper and an aggregate of 55 per cent in all four papers.
Check the below table for detailed CA Foundation syllabus (May 2025) and chapters:
| CA Foundation Syllabus |
Chapters |
|---|---|
| Paper 1 Accounting |
1. Theoretical Framework 2. Accounting Process 3. Bank Reconciliation and Statement 4. Inventories 5. Depreciation and Amortisation 6. Bills of Exchange and Promissory Notes 7. Preparation of Final Accounts of Sole Proprietors 8. Financial Statements of Not-for-Profit Organisations 9. Accounts from Incomplete Records 10. Partnership and LLP Accounts 11. Company Accounts |
| Paper 2 CA Foundation Paper 2 Business Laws |
1. Indian Regulatory Framework 2. The Indian Contract Act, 1872 3. The Sale of Goods Act, 1930 4. The Indian Partnership Act, 1932 5. The Limited Liability Partnership Act, 2008 6. The Companies Act, 2013 7. The Negotiable Instruments Act, 1881 |
| Paper 3 Quantitative Aptitude (Business Mathematics, Logical Reasoning, Statistics) |
1. Ratio and Proportion, Indices, Logarithms 2. Equations 3. Linear Inequalities 4. Mathematics of Finance 5. Number Series, Coding and Decoding and Odd Man Out 6. Direction Tests 7. Statistical Representation of Data 8. Sampling 9. Probability 10. Correlation and Regression |
| Paper 4 Business Economics |
1. Nature & Scope of Business Economics 2. Theory of Demand and Supply 3. Theory of Production and Cost 4. Price Determination in Different Markets 5. Business Cycles 6. Determination of National Income 7. Public Finance 8. Money Market 9. International Trade 10. Indian Economy |
CA Foundation syllabus (January 2025)
Check the below table for detailed CA Foundation syllabus (January 2025) and chapters:
| CA Foundation Syllabus |
Chapters |
|---|---|
| Paper 1: Principles and Practice of Accounting |
1. Theoretical Framework 2. Accounting Process 3. Bank Reconciliation Statement 4. Inventories 5. Concept and Accounting of Depreciation 6. Accounting for Special Transactions 7. Preparation of Final Accounts of Sole Proprietors 8. Partnership Accounts 9. Financial Statements of Not-for-Profit Organizations 10. Company Accounts |
| Paper 2: Business Laws and Business Correspondence and Reporting |
1. The Indian Contract Act, 1872 2. The Sale of Goods Act, 1930 3. The Indian Partnership Act, 1932 4. The Limited Liability Partnership Act, 2008 5. The Companies Act, 2013 6. Communication 7. Sentence Types and Direct-Indirect, Active-Passive Speech 8. Vocabulary 9. Comprehension Passages 10. Note Making 11. Introduction to Basics of Writing 12. Precis Writing 13. Article Writing 14. Report Writing 15. Writing Formal Letters and Official Communication 16. Writing Formal Mails 17. Resume Writing 18. Meetings |
| Paper 3: Business Mathematics, Logical Reasoning and Statistics |
1. Ratio and Proportion, Indices, Logarithms 2. Equations and Matrices 3. Linear Inequalities 4. Time Value of Money 5. Basic Concepts of Permutations and Combinations 6. Sequence and Series - Arithmetic and Geometric Progressions 7. Sets, Functions and Relations 8. Basic Concepts of Differential and Integral Calculus 9. Number Series, Coding and Decoding and Odd Man Out 10. Direction Tests 11. Seating Arrangements 12. Blood Relations 13. Syllogism 14. Statistical Description of Data 15. Measures of Central Tendency and Dispersion 16. Probability 17. Theoretical Distributions 18. Correlation and Regression 19. Index Number and Time Series |
| Paper 4: Business Economics and Business and Commercial Knowledge |
1. Nature & Scope of Business Economics Theory of Demand and Supply 2. Meaning and Types of Markets 3. Business Cycles 4. Business and Commercial Knowledge – An Introduction 5. Business Environment 6. Business Organizations 7. Government Policies for Business Growth 8. Organizations Facilitating Business 9. Common Business Terminologies |
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CA CPT vs CA Foundation Exam Fees
The fees payable towards registration and examination fee for the CPT exam was INR 1,000 whereas for CA Foundation, it is INR 1,500. Given below are category wise fees of CA Foundation exam.
| CA Foundation Exam Fees |
|
|---|---|
| For Indian Centre(s) |
INR 1,500 |
| For Overseas Centre(s) – Excluding Kathmandu Centre |
USD 325 |
| For Kathmandu (Nepal) Centre |
INR 2,200 |
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Student Forum
Anything you would want to ask experts?Answered a week ago
Candidates have to carry a printout of CA Foundation admit card and a valid photo ID. They can carry any of the following:
· Aadhaar card
· PAN card
· Voter ID card
· Passport
· Driving License
A
Contributor-Level 6
Answered a week ago
Students should not carry phone, watch, smart watch, earphone, Bluetooth device or any electronic items to CA Foundation exam centre. They should also not carry books. Also, there is no provision of bag deposits at the centre, so they must not carry bag or valuables.
N
Contributor-Level 6
Answered a week ago
The options to select number of test cities in CA Foundation exam is 3. Students must select their preferred test location in order – 1, 2 and 3.
A
Contributor-Level 6
Answered a week ago
Changing test city option after release of CA Foundation admit card is not allowed. Candidates will have to appear for the exam at the location mentioned on the admit card only. '
A
Contributor-Level 6
Answered a week ago
There is no fee to be paid for changing test city during CA Foundation form correction process. Students can make changes in the form if they wish to.
Contributor-Level 10
Vipra Shrivastava is MA in English Literature from Delhi University with extensive experience in content writing of over 14 years. She has been handling content for Management, Accounting and Commerce streams for 8
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