CA Foundation Sep 2026: Registration, Syllabus, Pattern & Mock Test

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.

There are four papers in CA Foundation exam. Check below marks and timings of CA Foundation papers:

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.

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 Institute of Chartered Accountants of India will conduct upcoming session of CA Foundation exam in Sep 2026. The exam dates have been released. The ICAI CA Foundation Sep 2026 exam will be conducted on 2nd, 5th, 7th & 9th Sep 2026.

Check below to find CA Foundation 2026 exam timings for centres at different locations:

There are four papers in CA Foundation exam. According to exam pattern, Paper 1 & 2 have subjective type questions, and Paper 3 & 4 have objective type questions. ICAI will only give 15 minutes advance reading time for Paper 1 and Paper 2. 

The question paper seal for Paper 3 and 4 will be opened at 2 PM, i.e., the exam commencement time only.

Candidates applying to appear for CA Foundation exam at Indian centres will have to pay INR 1500 as registration fee. The late fee to be paid for Indian centres is INR 600.

The ICAI follows a fair method of evaluation of exam papers of candidates. Be it CA Foundation, CA Intermediate or CA Final exam papers, the ICAI checks the paper on merit of the arguments made. In theory paper, the points are given on language of the answer, clarity of the argument and presentation. In practical papers, marks are awarded if the answer is supported by working notes. If the answer is presented well, clearly in tabular format with working notes (showing calculation), it is sure to get marks. Students say that working notes help in getting grace marks.

To clear CA Foundation exam, a candidate must score at least 40% in each of the four papers and overall 50% in aggregate in all papers. If a candidate fails to do so, he/she will have to retake the exam.

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 create a login at SSP portal of the ICAI exam and not on the home website. The SSP Portal login is valid upto 3 years for Foundation. Candidates can revalidate their login upon expiry by paying INR 300.

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.

No, there is no paper-wise exemption in CA Foundation exam. Candidates must appear and clear all four papers in the same attempt. In case a candidate fails any of the paper/s, he or she must retake all papers again to pass this level.

There are four papers in CA Foundation exam according to new scheme. Check below for their names:

• CA Foundation Paper 1: Accounting
• CA Foundation Paper 2: Business Laws
• CA Foundation Paper 3: Quantitative Aptitude subjects
• CA Foundation Paper 4: Business Economics subjects

If we compare CA Foundation with the other two levels of CA course, the difficulty level of CA Foundation papers is easy to moderate. But, as this is the first level of CA course, students might find the paper tough to crack.

The total pass percentage of CA Foundation exam conducted in January 2026 was only 19.23%. This means that candidates usually take more than one attempt to clear the exam.

No, there is no sectional time limit in CA Foundation exam. Candidates have to complete their Paper 1 and Paper 2 in 3 hours and answer questions of Paper 3 and Paper 4 in two hours.

Note: There is no break between two papers.

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. 

Candidates can download CA Foundation scorecards from ICAI website by using login credentials. Check the process to follow:

• Visit ICAI website
• Click on CA Intermediate, CA Final or CA Foundation
• Enter ICAI roll number and registration number 
• Enter CAPTCHA code as displayed 
• Click on 'submit' and check your CA result

ICAI CA admit card contains personal information and test centre details which include candidate’s name, address, roll number, exam group, test city, medium of examination, registration number, mobile phone number, test centre address, photo and signature. Every candidate should check the information printed on the CA admit card for errors and misprint and in case of any, they must get it rectified by the testing agency before the commencement of the exam.

Incase, the photograph and signature of the candidate are not there on the ICAI CA admit card, they need to get their photograph & signature attested by a member of the Institute on his letterhead, indicating inter alia the name, registration number, exam, month and year of exam, roll number, medium, group, centre and postal address and carry the same to the examination centre, in duplicate, as proof of his/her identity.

Candidates can check their results of CA Foundation, CA Intermediate and CA Final exams on the official websites of ICAI - icai.nic.in.

To check the result cum scorecard, candidates have to log in to their ICAI account. They can do so by using the login ID and password created at the time of exam form filling. Candidates can also check the merit list of any course through the same process.

The fees for CA Intermediate/ Intermediate (IPC) (Old and New Schemes) is INR 1,500 for single group and INR 2,700 for both groups, to be paid at the time of form submission. Candidates must pay the fee before deadline of form submission to avoid penalty of late fee (INR 600). The fee is non-refundable. The fee payment is to be done through credit card, debit card or net banking. Unless the fee is paid, the course or exam application form will not be submitted. Candidate will receive acknowledgement in mail upon successful transaction.

There are two types of questions asked in CA Foundation exam. Paper 1 and Paper 2 have subjective type questions. Paper 3 and Paper 4 have objective type questions.

There is negative marking of 0.25 for every incorrect answer in Paper 3 and Paper 4 only.

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.

The CA Intermediate and Final exam results are announced on the same day and CA Foundation result is announced on a separate date. The CA Foundation exam results are announced a few days after the announcement of CA Intermediate and CA Final results for a particular session. For example, the CA Inter and CA Final results of May 2023 were released in July and CA Foundation result of the same session was announced in August 2023. The CA result announcement date for each course is announced by the ICAI beforehand. The announcement is made on the website and social media platforms so that students know the when to download their scorecards.