How to Score Passing Marks in CA Foundation Exam?

ICAI CA Foundation Exam 2025 ( CA Foundation )

DeskCalelnderRegistration - 3 Nov '25 - 16 Nov '25

Vipra
Vipra Shrivastava
Senior Manager - Content
Updated on Oct 28, 2025 17:39 IST

CA Foundation January 2026 exam dates have been released. With only 2 months to go for the exam, eligible students have started focused preparation. Check here few tips to prepare for CA Foundation exam.

CA Foundation Exam Preparation Tips

How to Score Passing Marks in CA Foundation Exam?

Chartered Accountancy course has three levels – Foundation, Intermediate and Final. This course is considered one of the toughest in India and requires multiple attempts to clear its exams. CA Foundation is first level of the CA course. Candidates can pursue this course after class 12th by enrolling into CA Foundation course level. While CA Intermediate and CA Final exams are of very high difficulty level, CA Foundation exam is not a cake-walk either.

In CA Foundation, the pass percentage is usually around 20 percent for any given session. CA Foundation exam is held thrice in a year – January, May and September. It is not easy to crack the exam in the first attempt. For many it is challenging to even score passing marks, which is 40 percent in every paper and 50 percent overall. So let us take a look at some aspects of CA Foundation exam preparation, with the help of which you can score passing marks, if not the highest.

Q:   Is it possible to clear CA Foundation in first attempt?
A:

Yes, it is possible to clear CA Foundation in first attempt but for that one requires a strong study plan and dedicated execution. Coverage of CA Foundation syllabus is all about getting the concepts right and building strong foundation. Develop a strong foundation in basic concepts, prepare a daily time table to cover topics, practice questions and revision. Start preparation at least 6 months in advance.

Q:   What is the difficulty level of ICAI CA Intermediate exams?
A:

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.

Q:   What is the difficulty level of CA Foundation syllabus?
A:

The difficulty level of CA Foundation syllabus can be considered lower than CA Intermediate and CA Final but it is challenging as the syllabus is vast. Since it is the beginner's level course, it has topics that requires understanding of core concepts and principles. Given the extremely low pass percentage, CA Foundation is definitely not easy. It requires conceptual clarity of a number of topics related to business, accounting, taxation, laws, etc. and rigorous practice.

How to Score Passing Marks in CA Foundation Exam?

Usually, students have four months to prepare for the CA Foundation exam. So, they must judiciously use these 120 days. Check below some tips on how to utilize these days.

  • Complete the CA Foundation syllabus in two months and keep the rest two months for practice and revision.
  • CA Foundation has four papers. Pay equal attention to all four papers as you will need a minimum of 40 percent each. If you score less than the passing marks in any of the papers, you will have to appear for the exam in next session again.
  • Divide your time and effort in such a manner that nothing is missed. For candidates from Commerce background, some of the chapters will be familiar so they can make preparation strategy accordingly.
  • Accounting, Business Laws, Quantitative Aptitude and Business Economics are subject that cannot be mastered with theory only. Practice, practice and practice a lot.
  • Make a daily, weekly and monthly plan. Set up targets and milestones so that you are well prepared by the time CA Foundation exam approaches.
  • Study a minimum of 8 hours daily. Divide these 8 hours into theory and practice. On weekends, increase study hours to up to 12-14 and include revision.
  • While, the best source to study for CA Foundation exam is ICAI study material, use it to make you own notes. Preparing notes will help you retain information for longer and these notes will be helpful in quick revision later.
  • ICAI provides previous years’ CA Foundation questions paper, mock tests and revisionary tests, which are immensely helpful in gaining accuracy. Solving time bound mock tests will teach you time management, which is very crucial for the 3 hour CA Foundation test.
  • Practice working fast on calculator. Learn short keys so that you can save time in calculation during the exam.

Also Read: Preparation tips to clear CA Foundation in first attempt

CA Foundation Preparation Tips: Daily Revision

Coaching is but necessary for CA course, so majority of you must be taking coaching classes. However, despite coaching classes, you will need to do self-study.

No matter in which stage of CA Foundation exam 2026 preparation you are, do daily revision of whatever you’ve studied that day. It is important because, CA Foundation syllabus is vast and you will need to retain a lot of information in mind. So, in the 8-hours study plan, keep at least an hour aside for revision.

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Q:   Does ICAI provide study material for CA Foundation?
A:

Yes, ICAI provides study material for CA Foundation, which includes previous years' papers and downloadable content. The ICAI also provides live lectures and sessions through its BoS Knowledge Portal. The study material can be accessed by registered candidates only. Once a student registers for the course, they are eligible to get the study material, sample papers, mock tests, lectures, etc.

Q:   How many hours should one devote daily to study for CA Foundation?
A:

About 6-8 hours daily would be good for CA Foundation exam preparation. Students must devote 6-8 hours on daily basis and through a time table that must include dedicated hours for studying topics, practicing questions and revision. Students must divide their time basis which subject of CA Foundation they find tough and which ones they find relatively easy.

Q:   What is Professional Competence Course or PCC in CA?
A:

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)
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Answered 2 months ago

No, candidates do not need to create fresh login for every attempt of CA Foundation exam. Students can register for the CA Foundation exam with the login created for the first time. The same login ID remains valid for the entire course. Students must note that to apply for the exam, they have to cre

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Anyam Kalra

Contributor-Level 6

Answered 2 months ago

CA Foundation form correction window opens the next day of application form submission deadline. The form correction remains open for 2 days during which candidates can login to SSP portal and edit course group, test city and medium of exam. No other field of the CA Foundation application form is ed

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Esha Singh

Contributor-Level 6