CA Foundation

The percentage of people who pass the Chartered Accountancy (CA) exams varies greatly depending on the level. For example, Group I passed the CA Final May 2025 exam with a success rate of roughly 27.35%, while Group II passed with a pass rate of 36.35%. Candidates who attempted both groups had a cumulative pass rate of 19.88%. This is an improvement over prior years, indicating a trend towards higher candidate performance. The pass percentages for Group I and Group II on the CA Intermediate May 2025 exam were 27.15% and 18.28%, respectively, with a combined pass rate of 18.42% for individuals taking both groups.

The CA Foundation course is the entry-level exam in the Chartered Accountant (CA) qualification process. The Institute of Chartered Accountants of India (ICAI) conducts the CA exams in India. The CA course fees for registration forms in India vary depending on the level of the course. The CA course fees are payable at the time of registration and may include additional charges for other services or materials provided by ICAI. The exam form fee for foundation course is INR 1500. Further the course fee includes registration fee as well as journal membership which may vary. The total cost of the CA Foundation course is around INR 11,000.

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). 

CA exams are conducted by The Institute of Chartered Accountants of India in eight overseas locations:

• Abu Dhabi
• Bahrain
• Doha
• Dubai
• Kathmandu
• Kuwait
• Muscat
• Thimpu