CA Foundation Pattern

There is no negative marking in Paper 1 and Paper 2 of the CA Foundation course as they are subjective papers. In Paper3 and Paper 4, which have objective type questions, there is negative marking of 1/4^th mark for incorrect attempt. Total marks per paper is 100. Every question carries 1 mark. Thus, students must mark answers carefully in Paper 3 and 4, to avoid negative marking. They must not do guess work.

A candidate needs to score a minimum of 40% in each paper and 55% aggregate overall to clear the CA Foundation course level. Those who do not get the minimum score or more, have to repeat the CA Foundation exam.

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

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.

The CA exam pattern is prescribed by the ICAI. The CA course structure and pattern of exam is prepared by the Institute of Chartered Accountants of India (ICAI) and is divided into three levels namely the CA Foundation, CA Intermediate and CA Final. Candidates have to clear the three levels one by one to be certified as a Chartered Accountant. All three levels of the ICAI CA course have different exam patterns and difficulty levels. The CA Foundation question papers are available in both English and Hindi for all course levels except the CA question papers for Accounting, Taxation and Advanced Accounting. 

The Chartered Accountant course is administered by the Institute of Chartered Accountants of India (ICAI) in India. The CA course is divided into three levels namely CA Foundation, CA Intermediate, and CA Final. The CA course duration can be up to 4.5 years. In the case of the foundation courses, the candidates can have six attempts. The CA Foundation Exam is conducted by the Institute of Chartered Accountants of India (ICAI) thrice a year. The registration for the foundation course remains valid for three years. On the other hand in the case of intermediate and final, the number of attempts is unlimited. 

In CA courses, candidates have to pass every paper with a minimum of 40 percent marks. The CA Final is the last level of the Chartered Accountancy course. After clearing the CA Final course, candidates are certified by the ICAI to practice Chartered Accountancy professionally. CA Final exam pattern is prescribed by the ICAI. The exam is conducted bi-annually in the months of May and November. CA Final course and exam pattern is similar to CA Foundation and CA Intermediate but the difficulty level is a few notches higher. CA Final exam has eight papers (Group I and Group II). 

The number of times ICAI CA exams are held in a year depends on the course level, Foundation, and Intermediate Course: These exams are held thrice a year now, in May/June, September, and January. CA Final Course: The CA Final exam is still held twice a year, in May and November. This change to a three-time schedule for the Foundation and Intermediate courses was implemented in 2024.

The time duration of the ICAI CA exams varies depending on the specific level of the exam. For eg. Foundation, Intermediate or final level anoghwith the type of paper (Theory or Practical). 

Foundation Course:

• Objective type exam: 2 hours (120 minutes)

Intermediate Course and Final Course:

• Theory Papers: 3 hours (180 minutes) each
• Practical Papers: 3 hours (180 minutes) each

Since Foundation is the first level of the Chartered Accountancy course, the difficulty level of CA Foundation papers is often easy to moderate compared to Intermediate and Final levels. But CA Foundation is a challenging course in itself. Just 25% of test takers in the CA Foundation in December 2022 were able to pass the exam. A significant portion of applicants retake the test. Even with a 40% overall passing percentage, the Chartered Accountancy course is challenging. As a result, enrolling in a coaching programme is crucial if you want to pursue a CA degree. For this course, self-study is not sufficient.