CA Foundation: syllabus, exam pattern & eligibility
CA Foundation (ICAI). Entry level of the Chartered Accountancy course
- Category
- Commerce
- Conducted by
- Institute of Chartered Accountants of India (ICAI)
- Level
- Professional
- Frequency
- Three times a year (Jan, May, Sept per recent schedule; verify)
- Mode
- Offline (pen & paper)
- Languages
- English, Hindi
Eligibility
- Education: Registered after Class 12 (or Class 10 pass registration allowed)
- Attempts: Unlimited
Exam pattern
Paper 1 Principles & Practice of Accounting
180 min · 100 marks
Paper 2 Business Laws & Business Correspondence and Reporting
180 min · 100 marks
Paper 3 Business Mathematics, Logical Reasoning & Statistics
120 min · 100 marks
Paper 4 Business Economics & Business and Commercial Knowledge
120 min · 100 marks
Syllabus
Paper 1
Accounting principles, journal, ledger, partnership, companies basics
Paper 2
Contract Act, Sale of Goods, Partnership, LLP, Companies Act basics, Business correspondence & reporting
Paper 3
Business mathematics (ratio, interest, annuity), Logical reasoning, Statistics
Paper 4
Business economics, Business & commercial knowledge
Important dates (Sept 2026)
- Exam papers 1-4: 2026-09-02, 09-05, 09-07, 09-09 (afternoons)
Selection process
Pass all papers -> CA Intermediate
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Frequently asked questions
What is CA Foundation?
CA Foundation stands for CA Foundation (ICAI). Entry level of the Chartered Accountancy course. It is conducted by Institute of Chartered Accountants of India (ICAI). Level: Professional.
Who is eligible for CA Foundation?
Education: Registered after Class 12 (or Class 10 pass registration allowed). Attempts: Unlimited.
What is the exam pattern of CA Foundation?
Paper 1 Principles & Practice of Accounting: 180 minutes, 100 marks. Paper 2 Business Laws & Business Correspondence and Reporting: 180 minutes, 100 marks. Paper 3 Business Mathematics, Logical Reasoning & Statistics: 120 minutes, 100 marks. Paper 4 Business Economics & Business and Commercial Knowledge: 120 minutes, 100 marks. Mode: Offline (pen & paper).
How often is CA Foundation held?
Three times a year (Jan, May, Sept per recent schedule; verify).
When is CA Foundation held?
Sept 2026 cycle: Exam papers 1-4 2026-09-02, 09-05, 09-07, 09-09 (afternoons).
How are candidates selected through CA Foundation?
Pass all papers -> CA Intermediate.
Compiled from public sources, last checked 2026-09-25. Dates, fees and rules change, so confirm with the official website before you apply.