CA Foundation Course - A Complete Guide

CA Foundation is the entry-level examination conducted by The Institute of Chartered Accountants of India (ICAI) for the Chartered Accountancy course

CA foundation course

CA Foundation Course - Overview

What is the CA foundation course - As the name suggests, it lays down the foundation for the CA course. CA Foundation course helps a candidate in understanding various accounting principles and their implications on various kinds of accounts. CA Foundation Examinations are now held thrice a year in the months of January, May/June and September.

It is the dream of every commerce student to become a Chartered Accountant. In this article, you will get details about the CA Foundation's new scheme, registration process, fees, and eligibility criteria.

Eligibility Criteria For CA Foundation Course

Candidates may register in Foundation Course after passing Class 10th Examination 
conducted by an examining body constituted by law in India or an examination recognized by the Central Government or the State Government as equivalent thereto.
A candidate who has registered for the CA foundation course can appear in the examination after appearing in Senior Secondary Examination (10+2 level) conducted by a recognized National or State Board.

A student who has registered for the CA course has to undergo a minimum of four months study period to appear in the Foundation exam i.e., students registered on or before 1st September/1st February/ 1st May will be eligible to appear in January/June/September examination respectively.

How To Register For CA Foundation Course

A candidate can register for the Foundation course by filling Online Registration Form on the official website of the ICAI ( under the "E-SERVICES" tab> Student Services> Entry Level forms (Foundation and Intermediate (Direct Entry). (

After filling the online form, the candidate is required to pay fees online. On successful payment, the system will generate the form which has to be printed and submitted to the concerned regional office within 7 days of the date of online registration along with the following documents:

  • Attested copy of Admit Card / Mark sheet of Class 12 examination issued by the respective Board.
  • One recent colour photograph (affixed on the printout of the online successful registration form). 
  • Attested copy of proof of Nationality, if the student is a foreigner.
  • Attested copy of proof of special category certificate i.e SC/ST, OBC, Differently abled.
  • Attested copy of the 10th Marksheet/ Admit Card of 10th class indicating the Name.

    The validity period for registration in the Foundation Course is for 4 years from the first eligible attempt in the Foundation Examination. Revalidation is not permitted at the Foundation level.

CA Foundation Registration Fees

S.No. Description of Fees Rs. For foreign students (US $)
1 Cost of Foundation Prospectus 200 20
2 Foundation Registration Fee 9000 700
3 Subscription for Student’s Journal (For One Year) (Optional) 200 20
4 Subscription for Member’s Journal (For One Year) (Optional) 400 40
  TOTAL 9800 780

The validity period for registration in the Foundation Course is for 4 years from the first eligible attempt in the Foundation Examination. Revalidation is not permitted at the Foundation level.

CA Foundation Exam Details

CA Foundation Examination is a Pen and Paper-based offline test. A candidate can take up the examination either in English or Hindi.

There are the following four papers in CA Foundation out of which Paper 1 & 2 are Subjective type (100%) and Paper 3 & 4 are Objective type (100%) with the negative marking scheme of 0.25 marks.

  • Paper 1: Accounting
  • Paper 2: Business Laws 
  • Paper 3: Quantitative Aptitude
  • Paper 4: Business Economics

Passing Criteria for Foundation Exam

A candidate shall be declared to have passed the examination if he/she secures 40% marks in each paper and 50% marks in aggregate of all the papers.

Candidates who are Graduate/Post Graduate/Candidates with Equivalent Qualification are exempt from the CA Foundation Exam and can directly enroll for Intermediate Course.

CA Foundation Exam Form

CA Foundation Exam forms will be available on the official website ( ). The candidates have to submit the Exam Form online before the last date.

CA Foundation Exam Fee

For Indian Centres

INR 1500

For Kathmandu (Nepal) Centre

INR 2200

For Overseas Centres (Abu Dhabi, Doha, Dubai, Muscat)

US $ 325


CA Foundation Admit Card

The ICAI releases CA Foundation admit card on its official website ( The Candidates are required to login to the website and take a printout of the admit card on A4-sized paper. All candidates have to carry the printed copy of admit card to the examination center.

Contents in the CA Foundation Admit Card

  • Name of the Candidate
  • Candidate’s Photograph and Signature
  • Name and Address of the Examination Centre
  • Roll Number
  • Examination Date and Time
  • Medium of Examination
  • Candidate’s Address
  • Exam day instructions for candidates

How to prepare for CA Foundation Exam

  • Make a proper timetable alloting required time for each subject
  • The candidate should focus on the institute’s study material
  • Revise the entire syllabus at least 3-4 times.
  • Make summary notes for all the subjects for quick revision
  • Practice a lot of MCQs to maintain speed and accuracy.
  • Attempt Previous Year Question Papers. It will help in analyzing the trend of Examination.
  • Enroll for the test series. It will help in time management and practice.

CA Foundation Course Syllabus

The syllabus for CA Foundation New Course is given below:

Paper 1: Accounting

Module 1:

  • Theoretical Framework
  • Accounting Process
  • Bank Reconciliation Statement
  • Inventories
  • Depreciation and Amortisation
  • Bills of Exchange and Promissory Notes
  • Preparation of Final Accounts of Sole Proprietors

Module 2:

  • Financial Statements of Not-for-Profit Organisations
  • Accounts from Incomplete Records
  • Partnership and LLP Accounts
  • Company Accounts

Paper 2: Business Laws 

  • Indian Regulatory Framework
  • The Indian Contract Act, 1872
  • The Sale of Goods Act, 1930
  • The Indian Partnership Act, 1932
  • The Limited Liability Partnership Act, 2008
  • The Companies Act, 2013
  • The Negotiable Instruments Act,1881

Paper 3: Quantitative Aptitude

Part A: Business Mathematics

  • Ratio and proportion, Indices, Logarithms
  • Equations 
  • Linear Inequalities 
  • Mathematics of Finance
  • Basic Concepts of Permutations and Combinations
  • Sequence and Series Arithmetic and Geometric Progressions
  • Sets, Relations and Functions, Basics of Limits and Continuity functions
  • Basic Applications of Differential and Integral Calculus in Business and Economics

Part B: Logical Reasoning

  • Number Series, Coding and Decoding and Odd Man Out
  • Direction Tests
  • Setting Arrangements
  • Blood Relations

Part C: Statistics

  • Statistical Representation of Data & Sampling
  • Measures of Central Tendency and Dispersion
  • Probability
  • Theoretical Distributions
  • Correlation and Regression
  • Index Numbers

Paper 4: Business Economics

  • Nature and Scope of Business Economics
  • Theory of Demand and Supply
  • Theory of Production and Cost
  • Price Determination in Different Markets
  • Determination of National Income
  • Public Finance
  • Money Market
  • International Trade
  • Indian Economy

CA Foundation Classes

A Candidate can prepare for CA Foundation Examination through self-study or Coachings. But it is preferable to enroll in Classes to leave no stone unturned in your CA Foundation Course Preparation. Classes will not only help in clearing all the concepts but also provide you with the guidance to channelize your preparations in the right direction.
One can also enroll for  CA Foundation Course offered by IndigoLearn which is India’s best CA  prep destination. You can learn from the top educators with online classes from the comfort of your home. It has engaging Hd videos which can be accessed anytime, student-friendly notes, exam-style assessments. Checkout our courses!!

CA Foundation Results

CA Foundation results are usually released about 2months after the exam. The ICAI announces the results for CA Foundation on the official website.

The Details for checking CA Foundation Results are below:

  • Visit the official website of ICAI and click on Foundation Results
  • Enter your Credentials i.e., 6 digit roll number, Pin/ registration number, and captcha code
  • Click Submit

Note: Candidates who pass with 70% or more marks in CA Foundation will receive a “Pass with distinction” Certificate from the ICAI.

CA Foundation Merit List

For every attempt, ICAI publishes a merit list of the top 50 rank students who cracked the exam. Candidates need to click on the "Merit list" option and enter their Roll number/Registration number to access the merit list.

CA Foundation Results Analysis

Here is an analysis of the CA Foundation Examination Dec 2023 result analysis.

Male Candidates -  21728 candidates passed out of 71966 candidates giving a pass percentage of 30.19

Female Candidates -  19404 candidates passed out of 65187 candidates giving a pass percentage of 29.77

The overall pass percentage was 29.99 percent.

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