CA Foundation

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.

The difficulty level of ICAI CA exams is as follows:

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.

Yes you are eligible 

Check below category wise CA Pass Percentage Foundation January 2025:

Candidates have to carry a printout of CA Foundation admit card and a valid photo ID. They can carry any of the following:

·       Aadhaar card

·       PAN card

·       Voter ID card

·       Passport

·       Driving License