Accounting

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, 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.

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.

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

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.

Yes, accounting's necessary is essential, because it helps you to understand the basic terminologies. So, my advice would be to know the basic knowledge of accounting to join any further institution or any course!

ICMAI conducts CMA exam twice a year in June and December term. If ICMAI decides to conduct CMA exam thrice it will be notified on the official website.

The difficulty level of ICAI CA exams is as follows:

As per exam schedule released by ICSI, the CS Executive exam for June 2026 session will be conducted on following dates: