CA Foundation

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

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

At the time of form submission, the fees for CA Intermediate/Intermediate (IPC) (Old and New Schemes) are INR 1,500 for a single group and INR 2,700 for both groups. Applicants who fail to pay the fee by the form submission deadline will be subject to a 600 INR late charge penalty. There is no return for the cost. Payment for the fee must be made online via net banking, credit card, or debit card. The application for the course or exam will not be submitted until the fee is paid. A letter of acknowledgement will be sent to the candidate following a successful transaction.

In the CA Foundation, there are 4 papers, followed by 8 papers each in CA intermediate and CA Final. The candidate must score at least 40 percent in each paper respectively to pass the examination. 

To know more about the CA Examination, Candidates can refer to the official website or Shiksha.