ICAI CA Foundation Exam Do's and Don'ts on Exam Day

ICAI CA Foundation Exam 2026 ( CA Foundation )

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CA Foundation Sep 2026 exam Paper 1

2 Sep '26

Nupur
Nupur Jain
Senior Executive - Editorial
Updated on Jun 24, 2026 17:39 IST
Along with good preparation, candidates must also know what and what not to do on CA Foundation exam day. Check out this page for CA Foundation Do's and Don'ts on exam day to increase your chances of getting success and be eligible for CA Intermediate exam. ICAI conducts CA Foundation exam thrice a year.

Students preparing for CA Foundation course for the upcoming session must know the Do's and Don'ts on CA Foundation exam day. These will help CA aspirants increase their chances of clearing the level to be eligible to apply for the next level of CA course - Intermediate exam.

CA Foundation Do's & Don'ts

CA Foundation Do's & Don'ts

CA Foundation Do's and Don'ts: CA Foundation is the first step towards becoming a Chartered Accountant. The Institute of Chartered Accountants of India (ICAI) conducts CA Foundation exam three times in a year - January, May and September. CA aspirants who wish to pursue this course must apply and appear for the examination after ensuring they meet the CA eligibility criteria. To clear the exam, a candidate must prepare well for it. Along with this, it is essential to know what can help them on exam day secure good marks and be eligible for the next level of CA course, i.e., CA intermediate exam.

Check out this page to get a list of Do's and Don'ts on exam day for CA Foundation.

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Table of contents
  • CA Foundation Overview
  • CA Foundation Papers
  • CA Foundation Exam Day Do's
  • CA Foundation Exam Day Don'ts
  • What After CA Foundation Exam?

CA Foundation Overview

Check out key highlights on ICAI CA Foundation exam.

Features

ICAI CA Foundation Exam Details

Exam Name

ICAI CA Foundation Exam

Conducting Body

Institute of Chartered Accountants of India

Exam Level

National

Exam Frequency

Thrice a year - January, May, September

Exam Mode

Offline and Online

Exam Duration

Three hours

Language

English

Exam Purpose

Training and certifying Chartered Accountants in India

Course Offered

Chartered Accountancy 

No. of Test Cities

194 cities in India and 8 cities abroad

Exam Helpdesk No.

1800 419 2929

Exam Website

icaiexam.icai.org

Q&A Icon
Commonly asked questions
Q:   How many times is ICAI CA exam held in a year?
A: 

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.

Q:   What are the documents/items to carry at CA exam centre?
A: 

CA candidates need to carry two copies of CA admit card (A4 size paper/colour printout), one photo ID (original), blue or black ballpoint pen and calculator to the examination centre. Candidates can carry Aadhaar card, PAN card, Voter ID card, passport or driving license as the mandatory document for identification. They are also required to carry passport size photos to affix on the CA admit card. Entry without these documents will not be allowed.

Digital copy of the admit card or photo ID will not be accepted as valid at the examination centres, thus candidates must take print outs of their admit card as soon as they download it.

Q:   What is the time duration of ICAI CA exams?
A: 

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. 

Q:   What is the passing mark in CA courses?
A: 

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.

CA Foundation Papers

There are four papers in CA Foundation exam, as prescribed by the Institute of Chartered Accountants of India. These are:

  • CA Foundation 2026 Paper 1: Accounting
  • CA Foundation 2026 Paper 2: Business Laws
  • CA Foundation 2026 Paper 3: Quantitative Aptitude
  • CA Foundation 2026 Paper 4: Business Economics 
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CA Foundation Exam Day Do's

Below mentioned are some Do's that a candidate must do on their CA Foundation exam day:

1. Verify CA Admit Card Details: As soon as the CA Foundation admit card is released, check the details in it and take multiple printouts to take them on exam day. The CA exam centres will not allow a candidate to enter the exam hall without a hard copy of the admit card and a valid proof ID.

2. Prepare a Bag for D-Day: To avoid forgetting important things and documents on exam day, prepare a bag beforehand with all the essentials.

3. Check the List of Items Allowed: ICAI shares a list of items that are allowed and prohibited in the examination hall. Make sure to take the items according to them. Allowed items include Ball point pen, Passport size photo and Battery Operated Calculator.

Note: The calculator can be of any type upto 6 functions, 12 digits and upto two memories.

4. Reach the Exam Centre Early: To avoid traffic or any other unexpected incidents, leave your home early to reach the CA Foundation exam centre, at least 30 minutes before reporting time.

5. Listen to Instructions Carefully: The invigilator will give instructions for the exam. A candidate must listen to them carefully as neglecting the crucial instructions can result in rejection of candidacy.

6. Make Good Use of Reading Time: ICAI provides 15 minutes of reading time in Paper 1 and Paper 2. Make good use of those 15 minutes by reading all the questions and determining which question to attempt first.

7. Stay Calm, Relaxed and Hydrated: Feeling anxious, pressurized and nervous is natural. But candidates must keep calm and think good thoughts to avoid hampering their performance in the exam. With a calm and relaxed mind, it is easy to think clearly and perform well in the exam. Additionally, drink lots of water and stay hydrated.

8. Review Answers: Once the paper is complete, review all answers to ensure they are as per the requirements of the question. Sometimes, students answer something other than what's asked in the question due to anxiety. Make sure to avoid such mistakes.

Read More:

30 Days Study Plan for CA Foundation Exam

How to Prepare for CA in 3 Months?

How to Prepare for CA in 6 Months?

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CA Foundation Exam Day Don'ts

Here are some Don'ts for candidats to perform well on CA Foundation exam day:

1. Do Not Study Anything New: While doing last-minute revision or discussing with friends and others, students sometimes try to learn new concepts or ways to solve a question. Do not try such an activity, as it can confuse the candidate.

2. Do Not Forget Admit Card & ID Proof: Along with the admit card, candidates also have to take a valid photo ID proof for verification at the exam centre. Don't forget these documents as the centre can deny entry.

3. Do Not Take Prohibited Items: As discussed above, ICAI shares a list of prohibited items. These include Books/notebooks/loose paper, electronic items, Phone/headphones/earphones, Bags/valuables and Eatables. Avoid taking these items, as they can result in disqualification.

4. Don't Rush on Solving Questions: Avoid recklessly answering the questions. Read the paper carefully first and then solve it accordingly. Rushing towards answering all questions can result in careless mistakes, ultimately reducing scores.

5. Do not Violate Exam Rules & Regulations: Following ICAI rules and regulations for exam day is crucial. If a student is found to be participating in any unethical or unfair means practices or breaking any rules, they will be disqualified.

6. Do Not Spend Too Much Time on One Question: Allocate limited time to each question to avoid getting stuck on one question. If you are finding it difficult to solve a question, move on to another and leave that question for the last when you have time left.

Q&A Icon
Commonly asked questions
Q:   Is there provision of rechecking or reevaluation in CA course exams?
A: 

Yes, the candidates can apply for scorecard verification after the result announcement. The facility is available for all three course levels. The window for rechecking of a particular CA course opens a day after announcement of the result. Candidates can apply for scorecard verification within a month of result announcement along with a demand draft of INR 200 in favour of the Secretary, The Institute of Chartered Accountants of India, payable at New Delhi. The fee is non-refundable and the result of rechecking will be final. Students can’t apply for rechecking more than once.

Q:   What is the timings of CA exams?
A: 

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:

CA Exam

Paper (s)

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

CA Intermediate (IPC) (Old Scheme)

All papers

2:00 PM to 5:00 PM

CA Intermediate (New Scheme)

All Papers

2:00 PM to 5:00 PM

CA Final (Old Scheme)

All Papers

2:00 PM to 5:00 PM

CA Final (New Scheme)

Paper 1 to 5 & Paper 7 & 8

2:00 PM to 5:00 PM

Paper 6 (Elective)

2:00 PM to 6:00 PM

IRM and (INTT
– AT)

All

2:00 PM to 5:00 PM

Q:   In how many cities is ICAI CA exam held?
A: 

CA exams are held in over 150 cities across India and in 8 overseas locations – Abu Dhabi, Bahrain, Doha, Dubai, Kampala, Kathmandu, Kuwait and Muscat. 

Indian cities where the CA exams are held include Port Blair, Anantapur, Eluru, Guntur, Kadapa, Kakinada, Kurnool, Nellore, Ongole, Rajamahendravaram, Srikakulam, Tirupati, Vijayawada, Visakhapatnam, Vizianagaram, Dibrugarh, Guwahati, Jorhat, Silchar and Tinsukia, Bilaspur, Durg, Raigarh, Raipur, Rajnandgaon, Chandigarh, Delhi, Mapusa, Margao, Ahmedabad, Anand, Bharuch, Bhavnagar, Bhuj, Gandhidham, Gandhinagar, Himatnagar, Jamnagar, Junagadh, Mehsana, Nadiad, Navsari, Palanpur, Porbandar, Rajkot, Surat, Surendranagar, Vadodara and Vapi, Ambala, Bahadurgarh, Bhiwani, Faridabad, Fatehabad, Gurgaon (Gurugram), Hisar, Jind, Kaithal, Karnal, Kurukshetra, Narnaul, Panipat, Rewari, Rohtak, Sirsa, Sonepat and Yamuna Nagar, Shimla, Jammu, Srinagar, Bokaro Steel City, Deoghar, Dhanbad, Hazaribagh, Jamshedpur, Ramgarh and Ranchi, Bagalkot, Belgaum, Bellary, Bengaluru, Chikkaballapur, Chitradurga, Davangere, Gadag, Hassan, Haveri, Hubli, Kalaburgi (Gulbarga), Kolar, Koppal, Mandya, Mangalore, Mysore, Raichur, Shimoga, Sirsi, Tumakuru, Udupi, Vijayapura, Adoor, Alappuzha, Ernakulam, Idukki, Kalpetta, Kannur, Kasaragod, Kollam (Quilon), Kottayam, Kozhikode, Malappuram, Palakkad, Thiruvananthapuram and Thrissur, Bhopal, Burhanpur, Chhindwara Gwalior, Indore, Jabalpur, Katni, Khandwa, Mandsaur, Neemuch, Ratlam, Rewa, Sagar, Satna and Ujjain, Ahmednagar, Akola, Amravati, Aurangabad, Badlapur, Beed, Bhiwandi, Khamgaon (Buldhana), Chandrapur, Dhule, Gondia, Ichalkaranji, Jalgaon, Jalna, Kolhapur, Latur, Mumbai, Nagpur, Nanded, Nandurbar, Nasik, Navi Mumbai, Palghar, Panvel, Parbhani, Pimpri-Chinchwad, Pune, Ratnagiri, Sangli, Satara, Sindhudurg, Solapur, Thane, Vasai, Wardha and Yavatmal, Shillong, Balangir, Berhampur (Brahmapur), Bhubaneswar, Cuttack, Jharsuguda, Rayagada, Rourkela and Sambalpur, Puducherry, Amritsar, Bathinda, Jalandhar, Ludhiana, Mandi Gobindgarh, Pathankot, Patiala, Sangrur, Ajmer, Alwar, Banswara, Beawar, Bharatpur, Bhilwara, Bikaner, Bundi, Chittorgarh, Churu, Jaipur, Jhunjhunu, Jodhpur, Kishangarh, Kota, Nagaur, Pali, Marwar, Rajsamand, Sikar, Sirohi, Sri Ganganagar and Udaipur, Gangtok, Chennai, Coimbatore, Cuddalore, Dharmapuri, Dindigul, Erode, Hosur, Kancheepuram, Karaikudi, Karur, Kumbakonam, Madurai, Nagapattinam, Nagercoil, Namakkal, Pudukkottai, Salem, Sivakasi, Theni, Tiruchirapalli, Tirunelveli, Tirupur, Tiruvallur, Tiruvannamalai, Tuticorin, Vellore and Villupuram, Adilabad, Hyderabad, Karimnagar, Khammam, Mahabubnagar, Nalgonda, Nizamabad and Warangal, Agartala, Agra, Aligarh, Allahabad (Prayagraj), Bareilly, Bulandshahr, Firozabad, Ghaziabad, Gorakhpur, Jhansi, Kanpur, Lucknow, Mathura, Meerut, Moradabad, Muzaffarnagar, Noida, Saharanpur and Varanasi, Dehradun, Haldwani, Haridwar and Kashipur, Asansol, Durgapur, Hooghly, Kharagpur, Kolkata, Raniganj and Siliguri.

Q:   In which foreign cities CA exams are conducted?
A: 

ICAI certification for CA professionals has a lot of credibility across the world which is why many candidates living abroad pursue this course. Members of Indian communities who live abroad also pursue the CA course by ICAI. The exam is conducted in eight cities for all course levels. They are:

1.     Abu Dhabi

2.     Bahrain

3.     Thimpu

4.     Doha

5.     Dubai

6.     Kathmandu

7.     Muscat

8.     Kuwait

Candidates living in the above mentioned cities can pursue the CA course and appear for the level while exams by registering at ICAI website. The test city will be allotted to candidates as per the choice mentioned in the ICAI CA application form.

What After CA Foundation Exam?

After the Institute of Chartered Accountants of India conducts the examination and releases the result for CA Foundation exam, candidates who secure the minimum qualifying marks required are considered as PASS and the rest of the candidates are required to re-appear for the exam. As per ICAI guidelines, to clear CA Foundation exam and be eligible to appear for CA Intermediate exam, a candidate must obtain at least 40% marks in each paper and 50% aggregate marks overall.

About the Author
author-image
Nupur Jain
Senior Executive - Editorial

Nupur Jain started with a passion for educational content writing, which soon grew into a meaningful journey of helping students through reliable guidance. A commerce graduate from Delhi University, she has spent ov

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