CA Foundation
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What is the minimum marks required to qualify CA Foundation exam?
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.
Is there sectional time limit in ICAI CA Foundation 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. 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.
The difficulty level of ICAI CA exams is as follows:
CA Level | Difficulty Level |
|---|---|
Tough | |
Tough | |
the toughest |
How many times does ICAI conduct CA exam in a year?
ICAI conducts CA exams three times a year. These are May, September and January. To appear for the exam, candidates have to register and apply before deadline. The registration schedule is released by ICAI on its official website - icai.org.
I registered on the ICAI official website a year ago. Can I still apply now for the May 2026 CA Foundation attempt?

Check below category wise CA Pass Percentage Foundation January 2025:
Category | Pass Percentage |
|---|---|
Male | 21.74 % |
Female | 21.27 % |
Total | 21.52 % |